---
kind: "unit"
title: "30"
title_heading: "Mineral Resources"
key: "chXII/subchA/part1220"
level: "part"
label: "Part 1220"
heading: "Accounting Procedures for Determining Net Profit Share Payment for Outer Continental Shelf Oil and Gas Leases"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/30/chXII-subchA-part1220"
sections_count: 17
---

# Part 1220 — Accounting Procedures for Determining Net Profit Share Payment for Outer Continental Shelf Oil and Gas Leases

Title 30 C.F.R. — Mineral Resources › Chapter XII — Office of Natural Resources Revenue, Department of the Interior › Subchapter A — Natural Resources Revenue

## Sections

- [§1220.001. Purpose and scope.](/cfr/30/1220.001.md)
- [§1220.002. Definitions.](/cfr/30/1220.002.md)
- [§1220.003. Information collection.](/cfr/30/1220.003.md)
- [§1220.010. NPSL capital account.](/cfr/30/1220.010.md)
- [§1220.011. Schedule of allowable direct and allocable joint costs and credits.](/cfr/30/1220.011.md)
- [§1220.012. Overhead allowance.](/cfr/30/1220.012.md)
- [§1220.013. Unallowable costs.](/cfr/30/1220.013.md)
- [§1220.014. Allocation of joint costs and credits.](/cfr/30/1220.014.md)
- [§1220.015. Pricing of materiel purchases, transfers, and dispositions.](/cfr/30/1220.015.md)
- [§1220.020. Calculation of the allowance for capital recovery.](/cfr/30/1220.020.md)
- [§1220.021. Determination of net profit share base.](/cfr/30/1220.021.md)
- [§1220.022. Calculation of net profit share payment.](/cfr/30/1220.022.md)
- [§1220.030. Maintenance of records.](/cfr/30/1220.030.md)
- [§1220.031. Reporting and payment requirements.](/cfr/30/1220.031.md)
- [§1220.032. Inventories.](/cfr/30/1220.032.md)
- [§1220.033. Audits.](/cfr/30/1220.033.md)
- [§1220.034. Redetermination and appeals.](/cfr/30/1220.034.md)