Financial Reporting System - Form EIA-28
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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 for the 2008 reporting year is available in PDF format (192 KB) and as an Excel spreadsheet. The form is comprised of 22 schedules, and is 39 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, 470 KB) is comprised of 4 schedules, and is 10 pages long. The survey form's filing instructions are available for viewing as a PDF file (1,168 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 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 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 5711 - General Operating Expense Detail Schedule 5712 - Purchases & Sales of Natural Gas and NGLs Schedule 5741 - Output Statistics
Schedule 5811 - General Operating Expense Detail Schedule 5812 - Purchases & Sales of Fuels and Electric Power Schedule 5841 - Capacity & Output Statistics |