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CHK » Topics » Estimates

This excerpt taken from the CHK 8-K filed Nov 1, 2005.

Estimates

 

The preparation of the financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Estimates and assumptions that are significant to the underlying amounts in the financial statements include, but are not limited to, revenue and expense accruals, depreciation and amortization, asset impairment, valuation of prepaid gas forward sale contracts, valuation of derivative contracts, and asset retirement obligations.

 

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