Featured Articles

The Upcoming Changeover to Purchase Accounting
The "pooling" accounting method is going the way of the horse and buggy. Starting in 2009, cooperatives will be required to use the "purchase" accounting method in connection with business consolidations. The pooling method has not been available to corporations for some time; in 2009 the change...

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The Implications of Plant Optimization Activities
By John Eustermann and Randy Shefman Published in October 2008 Ethanol Producer Monthly As crush margins shrink, owners of existing ethanol facilities are under significant pressure to reduce costs and boost revenues. Further, new market participants implementing second-generation technologies...

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Minerals Management Service Proposes Regulations Governing Development of Wind, Wave, Current, Solar and Other Alternative Energy Sources on the Outer Continental Shelf
by Chad Marriott[1] and Cherise Oram[2] On July 9, 2008, the Department of the Interior's Minerals Management Service ("MMS") issued proposed regulations for granting leases, easements, and rights-of-way for alternative energy project activities and for alternate uses of existing facilities...

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