Title: Surplus, Salvage and Scrap Material OSPM Number: 64 - 029

Page 1 ! "#
64.029 SURPLUS, SALVAGE AND SCRAP MATERIAL
64.029.1 General Infora!"on
"$ Operatins Supprt %epartment is respnsible !r identi!&ing and cntrlling Surplus,
Salvage and Scrap in rder t ptimi'e t(e cmpan&)s !inancial and peratinal psitin
b&:
- aviding, pstpning r reducing ut ! pc*et e+penses b& using available material,
- increasing cas( in!l- b& selling un-anted material,
- reducing t(e csts ! strage !acilities and Prcurement and .gistics %epartment)s
perating e+penses$
2$ /t is t(ere!re (ig(l& desirable t(at Surplus material is identi!ied and dispsed ! -it(ut
undue dela&$
#$ Prcurement is respnsible !r:
- determining and listing Surplus Stc*,
- determining Surplus cnstructin Material$
4$ Operatins is respnsible !r:
- identi!&ing Selected Salvage and Scrap and listing Selected0Salvage items nt returned
t stc*,
- t(e strage ! Surplus, Selected Salvage and Scrap items,
- t(e destructin ! an& items -(ic( t(e 1mpan& -is(es t destr&
2attractive0(a'ardus3$
4$ 5dministratin is respnsible !r:
- 5ccunting recrds !r Salvage repair, Surplus and Scrap %ispsal,
- /n!rming %M6 ! t(e dispsal i! t be carried ut lcall&, t(er-ise arranging !r re-
e+prt$
64.029.2 S#r$l#% Ma!er"al
"$ %e!initin ! Surplus Material
Surplus re!ers t an& material r e7uipment -(ic( eit(er (as n !reseeable use in
1mpan&)s peratins r -ill nt be used -it(in a reasnable perid ! time 2t(at perid
!r -(ic( 1mpan&)s needs can be !reseen3$
N item ! materials r e7uipment s(uld be classi!ied as surplus unless it is in !it
cnditin, r can be ecnmicall& recnditined, t be used sa!el&$
Surplus is subdivided int t- classi!icatins:
Operatins Supprt Prcedure Manual$
P68P568% 8PO064 5PP6O98% 8PO06 6evisin - " Ne+t 6evie-
" Oct) 9: Oct) 2000
Title: Surplus, Salvage and Scrap Material OSPM Number: 64 - 029
Page 2 ! "#
8+cess - ;eing t(e 7uantit& ver and abve t(at necessar& t cver t(e cmpan&)s
re7uirements !r a reasnable perid ! time$
%ead - ;eing t(e ttal 7uantit& ! an& ne item !r -(ic( is issued in!re7uentl&
and !ail t(e <usti!icatin !r *eeping as nn-mving item$ T(e de!initin !
t(e term in!re7uentl& are de!ined:
=eneral Stc* - n issue !r t- &ears r mre$
Spare Parts - n issue !r !ur &ears r mre$
2$ %eterminatin ! 8+cess Surplus
T(e decisin t declare an item, r prtin t(ere!, as 8+cess depends n a number !
!actrs:
T(e value ! t(e prpsed e+cess s(uld generall& be greater t(an ;a(t ",000 per item, r
a ttal value nt less t(an ;a(t "0,000$
T(e material0e7uipment must (ave a !reseeable use in 1mpan&)s peratins, and an
estimate s(uld be made as t -(en it -ill be used$ Smetimes it is pssible nl& t give a
tentative cmmitment t use t(e item$ /n t(is case a !urt(er revie- s(uld be made at a
date -(en a !irm decisin can be e+pected$
# %eterminatin ! %ead Surplus
T(e determinatin ! %ead Surplus depends entirel& n -(et(er it met t(e <usti!icatins
!r *eeping t(em as nn-mving stc*$ T(e !ll-ing paragrap(s cver t(e <usti!icatins
!r retaining nn-mving items$
#$" Spares abut t Need 6eplacement
/t is usuall& reasnable t suppse t(at an item -(ic( (as nt mved !r !ur &ears r
mre -ill nt mve in t(e !uture$ T(ere are, (-ever, cases -(ere t(is is nt t(e rig(t
cnclusin t dra-:
- Man& items ! mec(anical and electrnic e7uipment !unctin per!ectl& ade7uatel&
!r !ur &ears r mre but t(en start t !ail$ /t is at <ust t(is stage t(at spares ma&
start t be cnsumed
- Spare parts !r e7uipment n -(ic( sc(eduled ver(auls ta*e place at intervals
greater t(an !ur &ears cannt be cnsidered dead slel& n t(e grunds t(at t(e&
(ave nt mved !r !ur &ears$
#$2 /nsurance and 8mergenc& /tems
Spare parts classed as insurance items are (eld in t(e e+pectatin ! little r n
mvement$ Similarl& t(ere ma& be items (eld in stc* !r use nl& in emergencies 2e$g$
bl-ut materials r il-spill c(emicals and e7uipment3$ Neit(er grup s(uld be
classi!ied as dead stc* simpl& because n mvement ccurs$
#$# /tems N .nger Manu!actured
Operatins Supprt Prcedure Manual$
P68P568% 8PO064 5PP6O98% 8PO06 6evisin - " Ne+t 6evie-
" Oct) 9: Oct) 2000
Title: Surplus, Salvage and Scrap Material OSPM Number: 64 - 029
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Spare (eld !r ld e7uipment -(ic( is still in use culd <usti!iabl& be retained i!
replacement spares are n lnger available !rm t(e manu!acturer$ /n suc( a case it
ma& be best t re-classi!& t(e items eit(er as insurance spares r -it( sme t(er
anal&sis cde$
;e!re accepting t(is <usti!icatin !r *eeping nn-mving spares, t(e materials
department s(uld assure itsel! t(at n alternative surces ! suppl&, suc( as stc*ists
r clearing (uses, e+ist$
#$4 /denti!ied >uture ?se
/! a speci!ic use !r a nn-mving item can be de!initel& t(en it s(uld nt be classi!ied
as dead$ 5 gd e+ample is material -(ic( can be used n a !irm pr<ect in t(e near
!uture$
5n acceptable reasn t *eep nn-mving spares can be t(at t(e e7uipment !r -(ic(
t(e spares are (eld is due !r a ma<r ver(aul in t(e near !uture$ /! t(is <usti!icatin is
accepted t(en t(e items in 7uestin s(uld be revie-ed again immediatel& a!ter
cmpletin ! t(e ver(aul$ 5n& items still unmved s(uld t(en be declared dead
stc*$
T(e revie- e+ercise is carried ut 7uarterl& b& 8PO064 n all nn-mving stc*$ T(e
cnsidered dead surplus s(uld be -ritten !! n later t(an t(e ne+t revie- e+ercise$
4$ Surplus 1nstructin0Pr<ect Material
Surplus 1nstructin0Pr<ect Material s(uld be determined n t(e cmpletin ! a
pr<ect r, in t(e case ! ma<r pr<ects, i! pssible$ On t(e cmpletin ! eac( p(ase$ T(e
term @cmpletinA re!ers t t(e p(&sical cmpletin and nt t(e !inancial cmpletin
-(ic( ma& ccur several mnt(s later$
B(en pr<ects are cancelled r partl& cancelled t(e determinatin ! surplus s(uld be
initiated as sn as pssible$ T(e pen rder !ile s(uld be c(ec*ed t ensure t(at an&
item utstanding !r t(e pr<ect under revie- is ta*en int cnsideratin$
/! t(e material is a stc* item it s(uld be trans!erred t Materials Stc* 5ccunt$ T(e
trans!er ma& prduce an 8+cess stc* psitin -(ic( -uld be identi!ied and
apprpriatel& actin in t(e nrmal curse ! inventr& cntrl, alng -it( t(er similar
materials$ B(ere it is bvius t(at an 8+cess stc* psitin is ging t result t(en
material s(uld be dispsed t against t(e riginal pr<ect accunt$ T(e remaining
material s(uld be revie-ed in cn<unctin -it( t(e Pr<ect %epartment and, -(ere
apprpriate, -it( re7uirement eit(er !irm r tentative$
/n particular t(e department2s3 respnsible !r t(e peratin and maintenance ! t(e ne-
asset s(uld be cnsulted since it ma& be t(at certain remaining items ! materials -ill
becme ne- stc* items !r !uture maintenance$
/! t(ere is a !irm re7uirement, t(e value ! t(e materials s(uld be trans!erred t t(e
apprpriate accunt$
/! e7uipment is trans!erred and !r administrative reasns t(e M8S1 number ! t(e item is
c(anged, t(en a recrd s(uld be *ept t !acilitate tracing bac* t t(e purc(ase rder$
4$ Strage ! Surplus
Operatins Supprt Prcedure Manual$
P68P568% 8PO064 5PP6O98% 8PO06 6evisin - " Ne+t 6evie-
" Oct) 9: Oct) 2000
Title: Surplus, Salvage and Scrap Material OSPM Number: 64 - 029
Page 4 ! "#
/t is respnsibilit& ! Operatins Supprt %epartment t ensure t(at an& Surplus -it( a
dispsal value is suitabl& stred and prtected against deteriratin -(ilst a-aiting
dispsal i$e$ t(e rubber materials previusl& stred in an air-cnditined rm (ave t
remain stre in an air-cnditined rm and clearl& mar*ed as surplus$
8+cept !r e7uipment in its riginal pac*ing, t(e strage ! surplus in b+es is nt
advisable since identi!icatin and retrieval ! individual items is di!!icult$ B(ere t(is
met(d ! strage is unavidable, t(e cntents s(uld be clearl& identi!ied and t(e b+
mar*ed n t(e utside -it( a list ! cntents and -(et(er t(e& are %ead r 8+cess$
6$ Surplus .ists
1mpre(ensive list ! surplus s(uld be prepared and used
- T prmte t(e use ! Surplus -it(in t(e 1mpan&$ T t(is end t(e& s(uld be given
a -ide distributin and recipients as*ed t advise n t(e pssibilities ! using t(e
materials$
- T screen against ne- re7uisitins$
- T spnsr its use as a substitute$
64.029.& Sal'a(e Ma!er"al%
"$ %e!initin ! Salvage, Srting
On receipt ! Salvage Materials 2i$e$ used material and e7uipment recvered !rm
peratins t(rug( maintenance, plant mdi!icatin r dismantling3 b& t(e Prcurement
and .gistics %epartment, it is t(e respnsibilit& ! t(e %epartment t select ut t(se
items -(ic( (ave a !uture use -it(in t(e peratins ! t(e 1mpan& 2eit(er -it( r
-it(ut recnditining3 and t(se t(at d nt$ T(e unre7uired items s(uld be
autmaticall& classi!ied as Scrap and sld, t(e balance termed as Selected Salvage$
/t s(uld be brne in mind t(at a !reseeable use mig(t be a use !r -(ic( t(e item -as
nt riginall& designed, e$g$ linepipe mig(t be used !r cnstructing rac*s$
/! an& dubt e+ists as t -(et(er an item s(uld be classi!ied as Selected Salvage r
Scrap, advice s(uld be sug(t !rm t(e apprpriate tec(nical department and0r t(e last
user department$
B(ere a large 7uantit& ! ptential salvage arises in a single lcatin t(en t(e materials
s(uld be srted n site s t(at t(se items -(ic( are bviusl& scrap can be sent direct
t t(e scrap Card and s save duble (andling in t(e Salvage Card$
?nrecnditined Selected Salvage s(uld nt nrmall& (ave a value in t(e 1mpan&
accunts and t(ere!re n accunting dcumentatin is re7uired$ D-ever a recrd
s(uld be *ept t prvide a means ! identi!&ing t(e surce ! t(e material s t(at t(e
returning department can be cntacted i! t(e need arises$
Operatins Supprt Prcedure Manual$
P68P568% 8PO064 5PP6O98% 8PO06 6evisin - " Ne+t 6evie-
" Oct) 9: Oct) 2000
Title: Surplus, Salvage and Scrap Material OSPM Number: 64 - 029
Page 5 ! "#
Material and e7uipment -(ic( (as been used in cnnectin -it( (a'ardus substances,
suc( as acid, c(emicals, etc$, s(uld nrmall& be made sa!e !r (andling b& t(e returning
department$ T(e Salvage Card peratr s(uld ensure t(at t(is (as been dne be!re
accepting t(e item, irrespective ! -(et(er t(e item is classi!ied as Selected Salvage r
Scrap$
1are s(uld be ta*en t avid ta*ing int Selected Salvage bslete materials -(ic( are
n lnger acceptable in t(e 1mpan&)s peratins$ T(ese materials s(uld be sent direct
t t(e Scrap Card$
Test certi!icates ma& als be re7uired !r certain cmmdities$ /! in suc( case test
certi!icates cannt be btained, t(en t(e materials cncerned s(uld nt be returned t
stc*$
2$ Strage
Materials in t(e Salvage Card s(uld be clearl& identi!ied, listed and stred in an rderl&
manner, in as near as pssible, M8S1 number se7uence$
Material being stred !r a speci!ic purpse, r at t(e re7uest ! a user department,
s(uld be clearl& identi!ied -it( a label giving t(e reasns !r its retentin$
T avid cngestin t(e cntents ! t(e Salvage Card s(uld be revie-ed !rm time t
time a cnsideratin given as t -(et(er certain items s(uld be reclassi!ied as scrap$
#$ 6ecnditining
6ecnditining -r* s(uld nt be underta*en until near t(e time t(at t(e material is t
be used t meet a !irm re7uirement$ /n t(is cnte+t replenis(ment is cnsidered as a !irm
re7uirement$
T(e ecnmic <usti!icatin !r recnditining Salvage depends primaril& n t(e cst !
recnditining cmpared -it( t(e cst ! prcuring ne- material$ T(ere are t(er !actrs,
(-ever, -(ic( must be cnsidered, suc( as stc* uts due t un!reseen re7uirements
r lengt(ening deliver& time, c(anges in mar*et cnditins leading t s(rt suppl&, etc$
B(en it becmes necessar& t rder ne- materials, Prcurement s(uld ta*e int accunt
t(e availabilit& ! unrecnditined Selected Salvage and arrange !r t(e recnditining !
t(e re7uired 7uantit&$
6ecnditining -r* ma& be dne b& eit(er 1mpan& -r*s(ps r apprved t(ird part&
-r*s(ps$ 5 6epair Purc(ase Order s(uld be used t aut(ri'e t(e -r* t be dne
and t !acilitate t(e subse7uent accunting entries$
T(e aut(ri'ing dcument s(uld clearl& indicate t(e standard and0r speci!icatins t
-(ic( t(e materials is t be recnditined$
B(ere applicable, recnditined materials s(uld be tested in accrdance -it( t(e
apprpriate standard and -(ere necessar& certi!icates prvided$ B(ere apprpriate t(e
date and identi!icatin mar* ! t(e -r*s(p carr&ing ut t(e -r* s(uld be stamped n
eac( item$
;e!re accepting materials, recnditined b& a t(ird part&, 6eceiving Sectin s(uld
arrange -it( 8ngineering %epartment !r an inspectin ! t(e materials t ensure t(at it
cmplies -it( t(e crrect speci!icatins$
Operatins Supprt Prcedure Manual$
P68P568% 8PO064 5PP6O98% 8PO06 6evisin - " Ne+t 6evie-
" Oct) 9: Oct) 2000
Title: Surplus, Salvage and Scrap Material OSPM Number: 64 - 029
Page 6 ! "#
/n t(e absence ! a speci!ic instructin, recnditined material -uld be treated as i! it is
ne- material and issued in pre!erence t ne- material$ T permit t(is t(e 7ualit& !
-r*mans(ip, testing and inspectin must be t a suitable level$
6ecnditined materials s(uld be returned t stc* at "00E ! t(e current average
inventr& value$
4$ Salvage %cumentatin
5ctin
"3 Salvage materials returned !rm t(e -ell must be b*ed int 8PO064
Salvage Stc* 5ccunt via Materials Trans!er 9uc(er 2MT93 8PO0642
23 Br* Orders r Purc(ase Orders 2Stipulating inspectin b& .l&ds3 PSP0"2"
!r repair and inspectin ! salvage materials must mentin M8S1 8PO0640642
number ! suc( materials and a duplicate cp& ! suc( Br* Orders 2.l&ds3
and Purc(ase Orders be sent t PSP0"2"
#3 %etail ! Br* Orders r Purc(ase Orders must be nted b& pencil PSP0"2"
nt t(e stc*card$
43 ?pn receipt ! salvage materials, Materials 6eturn 9uc(er 2M693 8PO064
must be prepared and t(e Br* Order r Purc(ase Order Number 8PO0642
s(uld be speci!ied$
43 M8S1 Number and Br* Order r Purc(ase number must be PSP0"2"
mentined at t(e narratin clumn ! t(e Pa&ment 9uc(er$
63 6epair 1st must be cmpared -it( recver& cst at t(e end ! PSP0"2"
eac( 7uarter$ 5n& ad<ustment t t(e percentage ! recver& cst
must be apprved b& 8PO06
F3 T(e unb*ed repair cst at t(e end ! eac( &ear must be accrued PSP0"2"
64.029.4 S)ra$ Ma!er"al
Scrap is used materials r e7uipment -(ic( cannt be recnditined r sa!et& used, and
-(ic( (as a mar*etable value$
Material !alling -it(in t(e de!initin ! Scrap s(uld be cllected as nearl& as pssible and
sld as Scrap metal$
"$ Strage
Operatins Supprt Prcedure Manual$
P68P568% 8PO064 5PP6O98% 8PO06 6evisin - " Ne+t 6evie-
" Oct) 9: Oct) 2000
Title: Surplus, Salvage and Scrap Material OSPM Number: 64 - 029
Page 7 ! "#
T(e Scrap Card is used mainl& !r t(e srting and strage ! scrap metal$ Su!!icient space
s(uld be all-ed in t(e &ard !r t(e eas& access ! transprt and (andling e7uipment$
Scrap metal s(uld be segregated int !errus and nn-!errus$ >urt(er segregatin !
nn-!errus metals ma& be necessar& depending n t(e vlume arising, t(e prices
btainable and t(e cnditins -(ic( can be negtiated -it( t(e bu&er$
T(e &ard s(uld be divided int clearl& de!ined areas, eac( area being allcated !r t(e
strage ! a speci!ic categr& ! metal$
5ttentin s(uld be given t securit& measures !r t(e strage ! (ig( value scrap, suc(
as nn-!errus$ 5ll& and precius metals$
2$ Scrap %ispsal
5s mst ! t(e 1mpan&)s materials and e7uipment are imprted dut& and ta+ !ree, it is
mst imprtant t(at dispsal ! scrap be made -it( t(e ac*n-ledgement ! %M6, -(
-ill later re7uest 1ustms t inspect Scrap prpsed !r dispsal$
1ustms -ill assess t(e value ! scrap and determine a dut& in line -it( imprtatin !
similar prduct$
;t( %M6 and 1ustms (ave t inspect scrap be!re it can be dispsed$
#$ Sale ! Scrap t .cal %ealer
5ctin
"3 Separate t(e scrap re7uired t be dispsed and prepare 8PO064
inventr& list ! ttal (lding and !r-ard t PSP0"2"
23 T(ai S(ell prepares letter re7uesting permissin !r sale ! 8PO06
scrapped material t %epartment ! Mineral 6esurces and PSP0"2"
!r-ards t 8PO via 8PO06 !r signature$
#3 .etter addressed t %irectr-=eneral ! %M6 signed b& 8PO$ 8PO
43 %irectr-=eneral ! %M6 rders %M6 /nspectrs t carr& ut %M6
p(&sical c(ec* ! t(e scrap$
5ctin
43 %M6 /nspectrs c(ec* t(e scrap at Bare(use0Card %M6
63 %M6 /nspectrs reprt t(e utcme ! p(&sical c(ec* t %M6
%irectr-=eneral ! %M6
F3 %irectr-=eneral ! %M6 presents T(ai S(ell letter tget(er %M6
%M6 reprt t Sub-Petrleum 1mmittee$
:3 Sub-Petrleum 1mmittee submits related %cumentatin t =vt$
Petrleum 1mmittee !r endrsement
93 Petrleum 1mmittee grants T(ai S(ell permissin t trans!er t =vt$
Operatins Supprt Prcedure Manual$
P68P568% 8PO064 5PP6O98% 8PO06 6evisin - " Ne+t 6evie-
" Oct) 9: Oct) 2000
Title: Surplus, Salvage and Scrap Material OSPM Number: 64 - 029
Page 8 ! "#
scraps inventr&$
"03 %irectr-=eneral %M6 in!rms %irectr-=eneral 1ustms %M6
%epartment b& letter -it( letter cpied t T(ai S(ell$
""3 %irectr-=eneral 1ustms %epartment rders 1ustms 1ustms
/nspectrs t carr& ut p(&sical c(ec* ! t(e scrap$
"23 1ustms /nspectrs c(ec* t(e scrap at Bare(use0Card$ 1ustms
PSP0"2"
"#3 1ustms /nspectrs reprt t(e utcme ! p(&sical c(ec* t 1ustms
%irectr-=eneral 1ustms %epartment$
"43 1ustms %epartment calculates ta+ !r scrap being sld$ 1ustms
"43 T(ai S(ell pa&s ta+ n t(e scrap$ 8PS0##
"63 8PO06 !r %ispsal ! Scrap t 1ntract ;ard 8PO06
"F3 1ntracts ;ard apprves t(e tenderer list cmprising: 1$;$
"$ Previus success!ul tenderer$
2$ T- 223 Scrap %ealers !rm ;ang** as listed
/n Cell--Pages$
#$ T(ree 2#3 Scrap %ealers !rm eit(er P(itsanul*,
Su*(t(ai and Gampaengpetc( i! applicable$
5ctin
":3 8PO06 sends tender dcuments t selected dealer and 8PO06
1ntracts ;ard Prcedure !ll-ed t(rug( t evaluatin$
"93 1ntract ma*e pa&ment t cas(ier$
203 1ntracts ;ard apprves dispsal ! scrap t (ig(est bidder$ 1$;$
2"3 1ntractr remves apprved scrap !ll-ing prcedure ! 8PO064
Beig(ting via public -eig(-bridge !acilities$
223 PSP0"2" in!rmed ! ttal -eig(t laded scrap$ 8PO06
Operatins Supprt Prcedure Manual$
P68P568% 8PO064 5PP6O98% 8PO06 6evisin - " Ne+t 6evie-
" Oct) 9: Oct) 2000
Title: Surplus, Salvage and Scrap Material OSPM Number: 64 - 029
Page 9 ! "#
5ppendi+ /
SALVAGE REPAIR ACC*UNTING
1. In!ro+#)!"on
T(e !ll-ing are t(e main t&pes ! materials being returned t .an Grabue Bare(use !rm
Bell Sites:
"3 1asing
23 Tubing
#3 Bell Dead 87uipment
43 Subsur!ace 87uipment
2. Re!#rn of S!o), Ma!er"al%
6eturn ! used stc* materials t t(e .an
Operatins Supprt Prcedure Manual$
P68P568% 8PO064 5PP6O98% 8PO06 6evisin - " Ne+t 6evie-
" Oct) 9: Oct) 2000
Title: Surplus, Salvage and Scrap Material OSPM Number: 64 - 029
Page 10 ! "#
Grabue materials Card must be made under cver ! a Materials Trans!er 9uc(er 2MT93$
T(e returned materials s(uld be priced at 60E ! t(e current stc* price and t(e same -ell
accunt cncerned -(ic( received c(arges is t be credited accrdingl& 2vi' 60E3
T(ese MT9)s (ave t(e e!!ect ! reducing t(e value ! Bell in prgress and debiting Salvage
Stc* 5ccunt 2501 "002"60-AH"002"60-EI3$
&. In%$e)!"on.Re$a"r of Ma!er"al%
B(ere su!!icient 7uantities ! returned materials (ave accumulated in t(e Materials Card,
8PO064 -ill arrange !r inspectin and recnditining -(ere necessar&$ T(e cst ! t(ese
activities -ill be c(arged t a Salvage 6epair 1st 5ccunt 2501
"00FF"2=5#F#:4H"00FF"2=8#F#:4I3 under cntrl ! PSP0"2"$
5n& item !und t be un-recverable s(uld be trans!erred t t(e scrap areas in t(e &ard but
s(uld nt be dispsed ! pending %M601ustms apprval, t be btained via PSP0"2"$
4. Re!#rn !o S!o),
/tems -(ic( are in usable cnditin a!ter inspectin0cleaning0repair s(uld be returned t
stc* at t(e current stc* price, b& means ! a Materials 6eturn 9uc(er 2M693, crediting
t(e Salvage Stc* 5ccunt 2501 N$ "002"60;5H"002"60;8I3 and debiting Stc*$
/. 0#ar!erl1 A))o#n!"n(
8PS0##, PSP0"2" -ill 7uarterl& mnitr t(e Salvage Stc* and Salvage 6epair 1st
5ccunts t ensure t(eir balancing b& &ear end 2i$e$ increase r decrease t(e 60E credit t
-ells as re7uired3$
6. Con!rol *'er Sal'a(e A))o#n!%
5t end ! eac( 7uarter t(e balance n t(e Salvage Stc* 5ccunt s(uld be trans!erred t t(e
Salvage 6epair 1st 5ccunt$
2. S!a3"l"4er Slee'e%
%ue t t(e ver& (ig( csts ! repairs t stabili'er sleeves, it (as been agreed until !urt(er
revie-, t(at t(e nrmal prcedure !r crediting t(e -ell -it( a salvage value -ill be ad(ered
t in t(at t(e value t be !i+ed at ;a(t ",000$- and nt a percentage ! riginal value$
Operatins Supprt Prcedure Manual$
P68P568% 8PO064 5PP6O98% 8PO06 6evisin - " Ne+t 6evie-
" Oct) 9: Oct) 2000
Title: Surplus, Salvage and Scrap Material OSPM Number: 64 - 029
Page 11 ! "#
8+ample
Nte
"$ Bare(use issue "0 pcs$ Stc* materials value ;a(t ",000$- t Bell 5 accunt$
2$ Bell 5 accunt trans!er "0 pcs$ ?sed materials t Bare(use at value 60E$
#$ 1mpan& pa& !r cst ! recnditin and inspectin ;a(t #00$-
4$ Bare(use return F pcs$ ?sed materials -(ic( are in gd cnditin bac* t stc*$
4$ 1mpan& issue %0N t Scrap %ealer !r Scrap Sale$
6$ 5t end ! eac( 7uarter, t(e di!!erence bet-een Salvage Stc* 5ccunt and P(&sical Stc*
s(uld be trans!erred t t(e Salvage 6epair 1st 5ccunt$
%ebit 1redit
Bell 5 5ccunt +++
2"3 M/9 2"0 pcs$3 ",000$- 223 MT9 2"0 pcs$3 600$-
Salvage Stc* 5ccunt "002"60;5 r "002"60;8
223 MT9 2"0 pcs$3 600$- 243 M69 2F pcs$3 F00$-
Operatins Supprt Prcedure Manual$
P68P568% 8PO064 5PP6O98% 8PO06 6evisin - " Ne+t 6evie-
" Oct) 9: Oct) 2000
Title: Surplus, Salvage and Scrap Material OSPM Number: 64 - 029
Page 12 ! "#
263 ;alance Trans!er t "00$-
Salvage 6epair 1st
5ccunt
Br*s(p Mr$ @JA
2#3 /nvice #00$-
Stc* 5ccunt
243 M69 2F pcs$3 F00$- 2"3 M/9 2"0 pcs$3
",000$-
Salvage 6epair 1st 501 "00FF"2=5#F#:4 r "00FF"2=8#F#:4
2#3 /nvice #00$- 263 ;alance Trans!er !rm Salvage "00$-
Scrap %ealer 501 Mr$ @CA
243 %ebit Nte 2" pcs$3 4$-
Ot(er /ncmes 501 "004"49;5 r "004"49;8
243 %ebit Nte 2" pcs$3
4$-
Operatins Supprt Prcedure Manual$
P68P568% 8PO064 5PP6O98% 8PO06 6evisin - " Ne+t 6evie-
" Oct) 9: Oct) 2000
/NSP81TO6
15N ;8
68P5/68
%
S165P BO6G SDOP
STO1G
S 5 . 9 5 5 = 8
5 1 1 : 2 " 6 0 ; 5 0 ; 8
M69 5T "00 E

=OO%
NO
C8S
M69 5T "00E
BO6G O6%860P?61D5S8 O6%86
511 : FF"2=5#F#:4 O6
FF"2=8#F#:4
C8S
MT9 5T 4:E
BO6G O6%86 511 : FF"2=5#F#:4 O6
FF"2=8#F#:4
B8.. 5
511 : ++++++
NO