Oil & Gas
Capacity Reservation Fee Income
Earning a fee from a third party reserving pipeline capacity regardless of actual throughput.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Capacity Fee Receivable | Asset (+) | 1,200,000.00 | - |
| Capacity Reservation Fee Revenue | Revenue (+) | - | 1,200,000.00 |
💡 Accountant's Note
Capacity reservation fees provide stable, predictable income for pipeline and processing owners. They are recognized over the reservation period regardless of whether the capacity is used.
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