The Financial Reporting System (FRS) is designed to permit review of the functional performance of the major U.S. energy-producing companies in total, as well as by specific functions and geographic areas of operation. The financial reporting schedules obtain data on revenues, costs, and profits, thereby indicating financial flows and performance characteristics. In addition, Form EIA-28 collects balance sheet data (i.e., acumulated property, plant, and equipment, etc.), along with data on new investment in these accounts. To complement the financial data, a series of statistical schedules are included to trace physical activity patterns and to evaluate several physical/financial relationships.

The FRS Form EIA-28 is available in PDF format (212 KB). The form is comprised of 23 schedules, and is 38 pages long. In addition, those companies that publicly disclose Financial Accounting Standard (FAS) 69 supplementary oil and gas information for the total of their equity investments' upstream expenditures, drilling activities, reserves, and production, are required to report this information on a subset of Form EIA-28 by the geographical regions of Schedules 5211, 5241, and 5246. The equity affiliate reporting form, Form EIA-28EA (in PDF format, 45 KB) is comprised of 5 schedules, and is 10 pages long.

The survey form's filing instructions are available for viewing as a PDF file (713 KB). FRS survey data are available in Excel spreadsheets for viewing online or downloading to your computer.

Following is a breakdown of the form by schedule:

Consolidated Company Operations

Schedule 5100 - Classification Information
Schedule 5110 - Consolidating Statement of Income
Schedule 5111 - Research & Development Funding & Expenditures
Schedule 5112 - Analysis of Income Taxes
Schedule 5120 - Selected Consolidated Data (Balance Sheet)
Schedule 5131 - Consolidated Statement of Cash Flows
Schedule 5150 - Eliminations in Consolidation

Schedule 5210 - Statement of Income
Schedule 5211 - Refining, Exploration & Production Operations
Schedule 5212 - Purchases & Sales of Raw Materials & Refined Products
Schedule 5241 - Exploration, Development, & Production Statistics
Schedule 5242 - Refining Statistics
Schedule 5245 - Sources & Dispositions of Crude & NGL's
Schedule 5246 - Proved Petroleum Reserves
Schedule 5250 - Eliminations in Consolidation

Schedule 5710 - Statement of Income
Schedule 5711 - General Operating Expense Detail
Schedule 5712 - Purchases & Sales of Natural Gas and NGLs
Schedule 5741 - Output Statistics

Schedule 5810 - Statement of Income
Schedule 5811 - General Operating Expense Detail
Schedule 5812 - Purchases & Sales of Fuels and Electric Power
Schedule 5841 - Capacity & Output Statistics