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30 CFR § 203.91 - What is in a post-production development report?

---
identifier: "/us/cfr/t30/s203.91"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "30 CFR § 203.91 - What is in a post-production development report?"
title_number: 30
title_name: "Mineral Resources"
section_number: "203.91"
section_name: "What is in a post-production development report?"
chapter_name: "BUREAU OF SAFETY AND ENVIRONMENTAL ENFORCEMENT, DEPARTMENT OF THE INTERIOR"
subchapter_number: "A"
subchapter_name: "MINERALS REVENUE MANAGEMENT"
part_number: "203"
part_name: "RELIEF OR REDUCTION IN ROYALTY RATES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "25 U.S.C. 396  25 U.S.C. 396a  25 U.S.C. 2101  30 U.S.C. 181  30 U.S.C. 351  30 U.S.C. 1001  30 U.S.C. 1701  31 U.S.C. 9701; 42 U.S.C. 15903-15906; 43 U.S.C. 1301  43 U.S.C. 1331  and 43 U.S.C. 1801"
regulatory_source: "76 FR 64462, Oct. 18, 2011, unless otherwise noted."
cfr_part: "203"
---

# 203.91 What is in a post-production development report?

For each cost category in the deep water cost report, you must compare actual costs up to the date when production starts to your planned pre-production costs. If your application included more than one development scenario, you need to compare actual costs with those in your scenario of most likely development. Also, you must have this report certified by an independent CPA according to § 203.81(c).