(PROCESS ASPECTS OF GAS CONDENSATE ACCOUNTING AT COMPREHENSIVE GAS PROCESSING AND CONDENSATE STABILIZATION UNITS)
PJSC Gazprom subsidiaries operating field comprehensive gas processing and gas condensate recovery units are tasked with accounting of the volumes of gas condensate, which is further sent to major plants for processing and production of on-spec commercial products, such as propane-butane fractions, stable gas condensate, motor and boiler fuel, end products of thermal chemical industry, etc. Products from field facilities are subject to the mineral extraction tax.
The modern concept of gas and gas condensate processing at field facilities provides the production of on-spec commercial gas and stable condensate within a single process. This aspect is not clearly reflected in the Tax Code of Russia, as its main provisions were developed at the time when unstable condensate was virtually the only liquid product coming from field units. As a result, there are issues associated with this product accounting practices and application of the provisions of the said document.
The article uses an analysis of process operations at modern comprehensive gas processing and gas condensate recovery units to justify the necessity to introduce changes to the methodology used to determine the range of products of such units, their accounting in the production material balances and taxation of liquid products coming from field units.
A.N. Kubanov, PhD in Engineering, Gazprom VNIIGAZ LLC (Moscow, Russia), A_Kubanov@vniigaz.gazprom.ru
N.N. Klyusova, Gazprom VNIIGAZ LLC, N_Klyusova@vniigaz.gazprom.ru
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