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The Brattle Group has expertise in the proper techniques for valuing both physical and intangible assets in the petroleum and natural gas industries for royalty and tax purposes. Our engagements have included determination of the fair value of oil and gas taken from the ground, assessment of the appropriate tariff rates for transportation services, and evaluation of the value of petroleum products in end markets. As an example among many such cases, for an Australian client we developed a methodology for the valuation of pipeline and processing assets for purposes of calculating the Petroleum Resource Rent Tax in Australia. We have also assisted Australian clients with netback calculations for royalties.The Brattle Group has expertise in the proper techniques for valuing both physical and intangible assets in the petroleum and natural gas industries for royalty and tax purposes. Our engagements have included determination of the fair value of oil and gas taken from the ground, assessment of the appropriate tariff rates for transportation services, and evaluation of the value of petroleum products in end markets.

Engagements
REPRESENTATIVE ENGAGEMENTS

Below is a list of representative engagements for our Taxes & Royalties practice.

Valuation of hydrocarbons using a netback analysis
On behalf of two major oil companies involved in an international royalty arbitration, The Brattle Group provided expert testimony concerning the proper valuation of hydrocarbons using a netback analysis. Similar work has been performed for major producers in litigation regarding royalties associated with Alaska North Slope hydrocarbon production.
Impacts of tax levies and royalty interests on crude oil production
The Brattle Group assessed the appropriate price levels of crude oil production by constructing values of crude oil after transportation, evaluating crude oil exchange transactions, determining crude oil disposition by market area, estimating appropriate marine, pipeline, and gathering costs and computing the impacts of tax levies and royalty interests.
Valuation methodology for Australian pipeline
For an Australian client we developed a methodology for the valuation of pipeline and processing assets for purposes of calculating the Petroleum Resource Rent Tax in Australia. We have also assisted Australian clients with netback calculations for royalties.
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