This subpart explains how you as a lessee or designee may obtain accounting and auditing relief for your Federal onshore or OCS lease production from a marginal property. The two types of accounting and auditing relief that you can receive under this subpart are cumulative reports and payment relief (explained in § 1204.202 ) and other accounting and auditing relief appropriate for your property (explained in § 1204.203 ).
30 C.F.R. §1204.200