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Brock, Horace R, Jennings, Dennis R, and Feiten, Joseph B, Petroleum Accounting Principles, Procedures, and Issues, Fourth Edition Professional Development Institute, Denton, TX, 1996 Council of Petroleum Accountants Societies, Bulletin No 24, Producer Gas Imbalances as revised Kraftbilt Products, Tulsa, 1991 PricewaterhouseCoopers, Financial Reporting in the Mining Industry for the 21st Century, 1999 Financial Accounting Standards Board, Financial Accounting and Reporting by Oil and Gas Producing Companies, Statement of Financial Accounting Standards No 19 FASB, Stamford, CT, 1977 Suspension of Certain Accounting Requirements for Oil and Gas Producing Companies, Statement of Financial Accounting Standards No 25 FASB, Stamford, CT, 1979 Disclosures about Oil and Gas Producing Activities, Statement of Financial Accounting Standards No 69 FASB, Stamford, CT, 1982 O Reilly, V M, Montgomery s Auditing, Twelfth Edition John Wiley & Sons, New York, 1996 Securities and Exchange Commission, Financial Accounting and Reporting for Oil and Gas Producing Activities Pursuant to the Federal Securities Laws and the Energy Policy and Conservation Act of 1975, Regulation S-X, Rule 4-10, as currently amended SEC, Washington, DC, 1995 Interpretations Relating to Oil and Gas Accounting, SEC Staff Accounting Bulletins, Topic 12 SEC, Washington, DC, 1995

The following methods can be used to create a string in which all occurrences of a character or a subsequence in a string have been replaced with another character or subsequence:

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String replace(char oldChar, char newChar) String replace(CharSequence target, CharSequence replacement)

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expected to be amortized within three years of the reporting date If less than 80 percent, additional information should be provided, including the period over which 80 percent will be reached The amount of remaining unamortized costs, the method of amortization, and the remaining amortization period for acquired lm libraries The amount of accrued participation liabilities expected to be paid during the upcoming operating cycle The methods of reporting revenue, lm costs, participation costs, and exploitation costs Cash out ows for lm costs, participation costs, exploitation costs, and manufacturing costs should be reported as operating activities in the statement of cash ows Amortization of lm costs should be included in the reconciliation of net income to net cash ows from operating activities

The first method returns a new String object that is a result of replacing all occurrences of the oldChar in the current string with the newChar The current string is returned if no occurrences of the oldChar can be found The second method returns a new String object that is a result of replacing all occurrences of the character sequence target in the current string with the character sequence replacement The current string is returned if no occurrences of the target can be found

THE NATURE AND CHARACTERISTICS OF REGULATED UTILITIES (a) Introduction to Regulated Utilities (b) Descriptive Characteristics of Utilities

boolean contains(CharSequence cs)

Capable of TE and non-TE forwarding and control Capable of TE amd non-TE control, non-TE forwarding only

This method returns true if the current string contains the specified character sequence, otherwise false

(iv) Regulated Transition to Competition 3 3 3 4 4 335 INTERRELATIONSHIP OF REGULATORY REPORTING AND FINANCIAL REPORTING (a) Accounting Authority of Regulatory Agencies (b) Securities and Exchange Commission and Financial Accounting Standards Board (c) Relationship between Rate Regulation and Generally Accepted Accounting Principles (i) Historical Perspective (ii) The Addendum to Accounting Principles Board (APB) Opinion No 2 336 STATEMENT OF FINANCIAL ACCOUNTING STANDARDS NO 71: ACCOUNTING FOR THE EFFECTS OF CERTAIN TYPES OF REGULATION (a) Scope of Statement of Financial Accounting Standards No 71 (b) Amendments to Statement of Financial Accounting Standards No 71 (c) Overview of Statement of Financial Accounting Standards No 71 (d) General Standards (i) Regulatory Assets (ii) Regulatory Liabilities (e) Speci c Standards

Examples of search methods:

12 12

String funStr = "Java Jives"; // 0123456789 int int int int jInd1a jInd1b jInd2a jInd2b = = = = funStrindexOf('J'); funStrindexOf('J', 1); funStrlastIndexOf('J'); funStrlastIndexOf('J', 4); // // // // 0 5 5 0

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