Utvinning och bearbetning av petroleum och naturgas

This document describes the standard cost coding system (SCCS) that classifies costs, work hours and quantities for the assets and operations associated with the oil and gas industries including lower carbon energy activities. This document covers all life cycle phases of the assets and operations. The SCCS is applicable to: — cost estimation; — benchmarking; — cost monitoring and reporting; — collection of quantities, work hours and cost data; — exchange of cost data among organizations; — implementation in cost systems. This document may also provide a basis for the establishment of: — cost classification relevant to cost accounting rules, specific contractual agreements, local requirements for cost reporting to national bodies, government rules and tax regulations, authorization for expenditure, billing purposes, etc.; — specific project breakdown structures (e.g., work breakdown structures, contract breakdown structures and organizational breakdown structures) or asset breakdown (e.g., tag/system codes and area/module breakdown structures) which are and will remain unique.