Oil & Gas

NGL Separation & Sale

Recording revenue from natural gas liquids (ethane, propane, butane) extracted from raw gas.

Account NameTypeDebit ($)Credit ($)
Trade Receivable (NGL Products)Asset (+)2,800,000.00-
NGL RevenueRevenue (+)-2,800,000.00

💡 Accountant's Note

NGLs are separated at a gas processing plant and sold as individual components. NGL extraction improves the economics of gas production. Revenue is allocated to each NGL product based on its market price.

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