下载后可任意编辑资料壳牌资产手册模板12024 年 4 月 19 日下载后可任意编辑目 录第一章 背景...........................................4概述.................................................4职责.................................................4授权书...............................................4货币指标.............................................4资本性资产的分类.....................................5政策变化或说明.......................................5第二章 资本化.........................................8概述.................................................8政策陈述.............................................8最低资本化金额.......................................8现有设施的购买.......................................9新建.................................................9附加物和延伸........................................12替换................................................12修改、 调整和改线...................................15再利用设备..........................................15未安装的备用设备 ( 资本性备件 ) ......................15临时资本性安装......................................16干股................................................16利息资本化..........................................16土地................................................17含油气的土地和租让区................................1722024 年 4 月 19 日下载后可任意编辑勘探钻井成本........................................21生产性储量资产的取得................................23天然气处理厂........................................30讨论性资产..........................................30陆海机动设备和设施..................................31办公家具和设备......................................32计算机设备和软件....................................32海上设施............................................33其它资产............................................33部分成本类别的特别处理..............................34非直接取得..........................................37第三章 资本性支出预算.........
