Section 1206.176 - How do I perform accounting for comparison?(a) This section applies if the gas produced from your Indian lease is processed and that Indian lease requires accounting for comparison (also referred to as actual dual accounting). Except as provided in paragraphs (b) and (c) of this section, the actual dual accounting value, for royalty purposes, is the greater of the following two values:(1) The combined value of the following products:(i) The residue gas and gas plant products resulting from processing the gas determined under either § 1206.172 or § 1206.174 , less any applicable allowances; and(ii) Any drip condensate associated with the processed gas recovered downstream of the point of royalty settlement without resorting to processing determined under § 1206.52 , less applicable allowances.(2) The value of the gas prior to processing determined under either § 1206.172 or § 1206.174 , including any applicable allowances.(b) If you are required to account for comparison, you may elect to use the alternative dual accounting methodology provided for in § 1206.173 instead of the provisions in paragraph (a) of this section.(c) Accounting for comparison is not required for gas if no gas from the lease is processed until after the gas flows into a pipeline with an index located in an index zone or into a mainline pipeline not in an index zone. If you do not perform dual accounting, you must certify to ONRR that gas flows into such a pipeline before it is processed.(d) Except as provided in paragraph (e) of this section, if you value any gas production from a lease for a month using the dual accounting provisions of this section or the alternative dual accounting methodology of § 1206.173 , then the value of that gas is the minimum value for any other gas production from that lease for that month flowing through the same facility measurement point.(e) If the weighted-average Btu quality for your lease is less than 1,000 Btu's per cubic foot, see § 1206.173(b)(4)(ii) to determine if you must perform a dual accounting calculation.