scope:

This International Standard describes the Standard Cost Coding System (SCCS) that classifies costs and quantities related to exploration, development and operation of oil and gas production and processing facilities and to petroleum, petrochemical and natural gas industry. The SCCS for coding of costs is applicable to:
- cost estimating;
- actual cost monitoring and reporting;
- collection of final quantities and cost data;
- standardized exchange of cost data among organizations;
- implementation in cost systems. This International Standard is intended for users such as the following:
- owner/operator/company (individual or grouped entity that is entitled or contribute to operate the exploitation of oil and gas fields);
- industry/trade associations;
- manufacturers/contractors;
- authorities/regulatory bodies. This International standard does not apply to the following:
- cost classification relevant to cost accounting rules, specific contractual agreements, local requirements for cost reporting to national bodies, government rules and tax regulations, authorisation for expenditure (AFE), billing purpose etc.;
- specific project's breakdown structures (e.g. work breakdown structures, contract breakdown structures, organisational breakdown structure) or asset breakdowns (e.g. TAG/system codes, area/module breakdown structure) which are and will remain unique. However, this International Standard can provide a basis for the establishment of such specific classification systems.