Thanks Heigele for taking the time to post this explains it soooo
clearly. Guess I need to research how many net mineral we actually
have retained over the years. thanks again for the info. it was a
great help!
little fish

On Sep 27, 7:09 pm, Heigele <[EMAIL PROTECTED]> wrote:
>  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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