The recent discussion of Gross/Net Mineral acres left me a little
 bleary - perhaps the following will be of assistance.

 EXAMPLE - Accounting for Gross/Net Mineral Acres in North Dakota

 1.      In 1908, assume that ¼ Section (160 Acres) was homesteaded.
The
 outcome of this was that the homesteader acquired title to 160
Surface
 Acres/160 Gross Mineral Acres/160 Net Mineral Acres [Call the
 homesteader “Owner A”].

 2.      In 1955, assume the same ¼ Section was sold with provision
that
 Seller/“Owner A” will retain 50% mineral ownership.

 a.      Buyer in this transaction [Call the buyer “Owner B”] would
have
 acquired title to 160 Surface Acres/160 Gross Mineral Acres/80 Net
 Mineral Acres.
 b.      Seller/“Owner A” would have retained title to 160 Gross
Mineral
 Acres/80 Net Mineral Acres.

 3.      In 1960, assume “Owner A” dies leaving his interest to 4
offspring.
 Now each of the offspring acquire title to 160 Gross Mineral Acres/20
 Net Mineral acres [Call the offspring “Owners A1, A2, A3, A4”].

 4.      In 2006, assume “EOG” comes to lease total Mineral Acres in
the
 original ¼ Section (160 Acres).

 a.      From “Owner B” they lease 160 Gross Mineral Acres/80 Net
Mineral
 Acres.
 b.      From “Owner A1” they lease 160 Gross Mineral Acres/20 Net
Mineral
 Acres.
 c.      From “Owner A2” they lease 160 Gross Mineral Acres/20 Net
Mineral
 Acres.
 d.      From “Owner A3” they lease 160 Gross Mineral Acres/20 Net
Mineral
 Acres.
 e.      From “Owner A4” they lease 160 Gross Mineral Acres/20 Net
Mineral
 Acres.
5.      Think of “Net Mineral Acres” as expressing “Owned Mineral Acres”
which are titled to a person or an entity in a particular tract of
land.

6.      Think of “Gross Mineral Acres” as expressing the “Total Mineral
Acres” in a particular tract of land. This will remain constant for a
given tract of land (whether as in this example 160 or in other
instances 320 or 640, etc.)

7.      In 1908, following the homestead - Owner “A” had title to 160 Net
(Owned) Mineral Acres in a tract of land containing 160 Gross (Total)
Mineral Acres.

a.      Expressed as a ratio of Owned Mineral acres to total Mineral acres
this was 160:160
b.      Expressed as a fraction of Owned Mineral acres to total Mineral
acres this was 160/160 = 1/1 = 1
c.      Expressed as a percentage of Owned Mineral acres to total Mineral
acres this was 160/160= 1 (x 100%) = 100%

8.      In 1955, following the change in ownership – Both Owner “A” and
Owner “B” had title to 80 Net (Owned) Mineral Acres in a tract of land
containing 160 Gross (Total) Mineral Acres.

a.      Expressed as a ratio of Owned Mineral acres to total Mineral acres
this was 80:160
b.      Expressed as a fraction of Owned Mineral acres to total Mineral
acres this was 80/160 = 1/2
c.      Expressed as a percentage of Owned Mineral acres to total Mineral
acres this was 80/160 = ½ = .5 (x 100%) = 50%

9.      In 1960, following the death of Owner “A” – the interests of Owner
“B” remained what they had become in 1955. Owners “A1”, “A2”, “A3” &
“A4” now each had title to 20 Net (Owned) Mineral Acres in a tract of
land containing 160 Gross (Total) Mineral Acres.

a.      Expressed as a ratio of Owned Mineral acres to total Mineral acres
this was 20:160
b.      Expressed as a fraction of Owned Mineral acres to total Mineral
acres this was 20/160 = 1/8
c.      Expressed as a percentage of Owned Mineral acres to total Mineral
acres this was 20/160 = 1/8 = .125 (x 100%) = 12.5%

10.     In 2006, notice that “EOG” Leased 100% of the 160 Net (Owned)
Mineral Acres - and no Mineral Acre owner was shortchanged - the sum
of percentages of shares owned being Owner “B” 50% + Owner “A1” 12.5%
+ Owner “A2” 12.5% + Owner “A3” 12.5% + Owner “A4” 12.5% = 100%

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