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Kontrak bantuan teknis adalah hubungan kerja antara dua perusahaan minyak dimana pihak pertama memiliki lapangan minyak yang akan direhabilitasi dan dikembangkan oleh pihak kedua yang menyediakan dana dan jasa untuk meningkatkan produksi dengan menanggung seluruh biaya. Kontrak ini mencakup kegiatan rehabilitasi, pengembangan dan produksi, dimana biaya pengembangannya dikapitalisasi dan beban produksinya dibebankan.

Economy & Finance

Defenisi Kontrak Bantuan
Teknis
 Kontrak bantuan teknis merupakan suatu
bentuk hubungan kerja , antara dua atau
lebih perusahaan minyak, dimana pihak
pertama memiliki lapangan minyak untuk
dikembangkan dan pihak kedua berjanji
untuk menyediakan dana dan jasa guna
merehabilitasi dan pengembangan
lapangan tersebut dengan menanggung
seluruh biaya pengelolaan untuk
meningkatkan produksi lapangan

Uraian Kegiatan Kontrak
Bantuan Teknis
 Meliputi :
1. Rehabilitasi
2. Pengembangan
3. Produksi

Tugas dan Kegiatan Pihak yang
Memiliki Lapangan:
a. Menyerahkan lapangan yang akan
direhabilitasi dan dikembangkan untuk
dikelola oleh pihak pemberi dana dan
jasa
b. Mengedalikan pelaksanaan
pengelolaan lapangan tersebut.
c. Memeriksa, meneliti, dan menyetujui
beban pengelolaan lapangan tersebut
sebagai pengurang dari tambahan hasil
produksi (cost recovery).

Tugas dan Kegiatan pihak yang
menyediakan dana dan jasa
1. Mengelola rehabilitasi dan
mengembangkan lapangan untuk
menghasilkan produksi yang melebihi
produksi lapangan sebelum
direhabilitasikan dan dikembangkan.
2. Memperhitungkan biaya pengelolaan
lapangan tersebut sebagai biaya
produksi yang harus dipulihkan oleh
pihak pemilik lapangan sesuai kontrak.

Jenis Biaya dan Beban Kontrak
Bantuan Teknis
 Meliputi:
1. Biaya
2. Beban kontrak bantuan teknis meliputi
biaya pengembangan dan beban
produksi.

Perlakuan Akuntansi Terhadap
Jenis Biaya dan Beban Kontrak
Bantuan Teknis
 Biaya pengembangan dan beban produksi
yang timbul dalampengelolaan tersebut
masing-masing diperlakukan sebagai biaya
yang dikapitalisasi dan sebagai beban

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2. Defenisi Kontrak Bantuan Teknis  Kontrak bantuan teknis merupakan suatu bentuk hubungan kerja , antara dua atau lebih perusahaan minyak, dimana pihak pertama memiliki lapangan minyak untuk dikembangkan dan pihak kedua berjanji untuk menyediakan dana dan jasa guna merehabilitasi dan pengembangan lapangan tersebut dengan menanggung seluruh biaya pengelolaan untuk meningkatkan produksi lapangan

3. Uraian Kegiatan Kontrak Bantuan Teknis  Meliputi : 1. Rehabilitasi 2. Pengembangan 3. Produksi

4. Tugas dan Kegiatan Pihak yang Memiliki Lapangan: a. Menyerahkan lapangan yang akan direhabilitasi dan dikembangkan untuk dikelola oleh pihak pemberi dana dan jasa b. Mengedalikan pelaksanaan pengelolaan lapangan tersebut. c. Memeriksa, meneliti, dan menyetujui beban pengelolaan lapangan tersebut sebagai pengurang dari tambahan hasil produksi (cost recovery).

5. Tugas dan Kegiatan pihak yang menyediakan dana dan jasa 1. Mengelola rehabilitasi dan mengembangkan lapangan untuk menghasilkan produksi yang melebihi produksi lapangan sebelum direhabilitasikan dan dikembangkan. 2. Memperhitungkan biaya pengelolaan lapangan tersebut sebagai biaya produksi yang harus dipulihkan oleh pihak pemilik lapangan sesuai kontrak.

6. Jenis Biaya dan Beban Kontrak Bantuan Teknis  Meliputi: 1. Biaya 2. Beban kontrak bantuan teknis meliputi biaya pengembangan dan beban produksi.

7. Perlakuan Akuntansi Terhadap Jenis Biaya dan Beban Kontrak Bantuan Teknis  Biaya pengembangan dan beban produksi yang timbul dalampengelolaan tersebut masing-masing diperlakukan sebagai biaya yang dikapitalisasi dan sebagai beban

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