Our Services: Acquisition Analysis

We have analyzed hundreds of acquisition opportunities for operators, non-operated working interest buyers, and mineral and royalty buyers. The assets involved include proved developed producing (PDP) wells, undeveloped acreage, and everything in between. The reservoirs range from conventional targets penetrated by century old wellbores to the Marcellus and Utica Shale with laterals several miles long. We know time is of the essence when a competitive acquisition opportunity comes along, and the evaluation on which an offer is based must be reasonable and reliable.

The source and quality of data used for an acquisition evaluation often depends on the nature of the sale process. If the buyer is making an unsolicited offer, the initial evaluation may be done using a publicly available list of wells, public production data, and assumptions for ownership interests, expenses, pricing differentials, etc. An evaluation based on public data and such assumptions is often enough to submit a letter of intent (LOI) outlining proposed terms to the seller. The LOI should specify that the offer may be revised once more precise data is received from the seller in due diligence.

If the seller is actively trying to sell the properties, they will often hire an investment bank or broker to create a sales package and market the properties on their behalf. In this case, the data will be much more accurate and precise, and is uploaded to a virtual data room (VDR) for potential buyers to review. The data included in a VDR includes a list of wells with their ownership interests and wellbore details, monthly (and sometimes daily) oil, gas, and water production, a lease operating statement (LOS) summarizing net production, revenue, pricing, and expenses for the last twelve months, a lease schedule, midstream agreements, purchaser statements, and more. There may even be an Aries or PHDWin database included which already contains the list of wells and undeveloped locations with forecasts and economic assumptions. If so, cash flow summaries for each reserves category will be provided and will serve as the basis for the seller’s asking price.

Whether a summary of reserves and economics is provided by the seller or not, it is incumbent on the buyer to perform their own evaluation based on their own interpretation of the provided data. This can be done internally if the buyer has the experience, equipment, and manpower to do so, or through a consulting firm like Casto Petroleum Engineering. The consultant should not bring any bias to the evaluation and should aim for “down the middle” forecasts – not optimistic or pessimistic. While it might seem logical to use pessimistic forecasts leading to a low valuation in order to undercut the asking price, one should remember that, if the buyer is successful, they may have to live with those pessimistic forecasts next year at reserve report time.

The consultant’s acquisition evaluation is very similar to a real estate appraisal, not necessarily in methods, but in utility. When buying a house, you want to make sure the appraised value is more than the portion of the purchase price that will be financed. The actual amount offered may be much lower. Companies that are successful at acquiring assets below value may be able to borrow more against the property than they paid for it, creating a wedge of value that can be rolled into the next acquisition.

If you need assistance evaluating oil and gas assets anywhere in the U.S., contact us at wes@castope.com.

Our Services: Expert Witness

I have served as an expert witness roughly 15 times since 2016 in Ohio, Pennsylvania, and West Virginia, representing individual mineral property owners as well oil and gas producers. The following summary of my experience and a typical engagement is obviously not meant to teach attorneys about the legal process, but to inform other technical professionals about what it is like to be an expert witness.

The disputes have been varied, from surface owners arguing over the true ownership of mineral property, working interest owners arguing over prudent operations, to mineral owners suing an operator for mineral trespass. In some cases I have been asked to testify as to “who is correct” or “what should have been done”. In most cases, I have been asked to calculate damages.

A typical engagement will start with an attorney for either the plaintiff or defendant reaching out to me with some basic facts of the case. Upon request, they will send me the legal complaint which spells out the underlying facts and nature of the dispute in much more detail. If I think I’m a good fit for the case, we will get under contract and get started.

The first phase of the case is called Discovery. During this time, attorneys for each side formally request whatever relevant documents they will need to prove their claims or disprove the opposition’s claims. Often there will be thousands of pages of documents produced electronically for review. Most law firms have access to software for storing, paginating, annotating, and otherwise dealing with the huge number of documents. One of the first things an expert witness can do to make themselves useful is to recommend items that should be requested in Discovery. Particularly in the oil and gas industry, which is both highly technical and full of jargon, often the attorneys do not know what the expert will need to do their analysis or what those items are called. The expert witness should outline all the types of analysis they may need to perform and the facets of the case to which they will opine, then make a “wish list” of all the documents and data they would need to do so. The attorneys should compile this list into a Discovery request as soon as possible.

Once these items have been received and reviewed, the expert will perform their analysis and document the methods, results, and conclusions in an Expert Witness Report. Reports from opposing experts are exchanged and scrutinized. Besides writing a great report themselves, one of the best ways an expert witness can help counsel is to point out what is wrong, lacking, or inconsistent with the opposing expert’s report. Certain errors or inconsistencies may be too technical for the attorneys to notice and the expert should explain how these flaws impact the overall conclusions and/or damages claim put forth by the opposition. This may generate additional Discovery requests or lead to Rebuttal Reports issued by the experts. At some point during this phase of the case, attorneys will request to take the depositions of the opposing expert witnesses.

For the uninitiated, giving a deposition under oath can be a nerve-wracking experience. The process involves an attorney from the opposing side asking the expert hundreds of questions about their education, experience, qualifications, potential conflicts, and how they went about performing the analysis that led to the conclusions in their expert report. With the overall goal of trying to prove the expert unqualified, conflicted, and/or incorrect, the opposing counsel will try to catch the expert being inconsistent and making biased, unjustified assertions. The best defense for an expert witness is to write a rock-solid report in the first place and to speak truthfully, confidently, and succinctly to the methods and conclusions of the report. The attorney will try to get the expert witness to ramble, or even try to make the expert angry or unsure of themselves. In my opinion, friendly stoicism backed up by thorough preparation is the best tact for an expert witness to take.

After depositions are taken, there may be revised reports or additional Discovery requests. The opposing sides may try to settle one or more of the claims. If no settlement is reached, the case will move forward by scheduling the trial. At the trial, the expert will be on the witness stand answering questions under oath during direct- and cross-examination. The attorneys will give a line of questioning designed to prove or disprove the claims of the case. While the expert should be cognizant of where the line of questioning is leading, again the best tact is to be friendly, stoic, confident and, most importantly, honest. As an expert witness, it is not your job to win the case singlehandedly by making a great argument. It is your attorney’s job to ask a line of questions, the answers to which they already know, that are supportive of their argument. Another way the expert can help during the trial is to suggest questions for your attorneys to ask the opposing expert. This may help them cast doubt on the opposing expert’s qualifications, reasoning, or conclusions. Ultimately it is the judge and/or jury who decides the outcome of the case.

Once a law firm finds an expert witness they trust and have had success with, they are likely to hire them again for other legal disputes. Serving as an expert witness is both challenging and rewarding, and I believe it has sharpened my technical skills by having to defend my work under the pressure of deposition and testimony.

If you are in need of an expert witness in a dispute related to the oil and gas industry, please contact me at wes@castope.com. 

Our Services: Oil & Gas Mineral Appraisals / FMV Reports

Our clients request Oil and Gas Mineral Appraisals, also known as Fair Market Value Reports, for numerous reasons. Usually, it is for the purpose of settling the estate of someone who owned interest in an oil & gas property at the time of their death. The appraised value at the time of death is a component of determining the amount of capital gains tax attributable to the property. Other clients request an appraisal because they are interested in selling their oil and gas minerals and want a third-party report to assist them in negotiations with potential buyers.

Appraising oil and gas properties is much more complicated than appraising other types of real property (e.g. residential real estate) and should be left to experts in this specific discipline. The International Institute of Mineral Appraisers (IIMA) issues the designation of “Certified Minerals Appraiser” to those who have the education, experience, and other qualifications to meet their standards. Certified Minerals Appraisers know how to dissect the intricacies of a mineral property and what method or methods to use for the evaluation.

Some of the details particular to each property are ownership type, ownership percentage, lease status, lease terms, unitization status, development status, development potential and likelihood, etc. Within a single parcel, completely different evaluation methods can be required if it is partially unitized and developed while the other part is leased but undeveloped.

In general, the producing acreage is appraised using a discounted cash flow (DCF) analysis where cash flow to the ownership of the mineral owner is forecast into the future and discounted appropriately. The information necessary to do this analysis comes from a combination of royalty statements provided by the client (often the executor of the estate) and public data. Because this requires special software and an understanding of decline curve analysis, commodity prices, post-production costs, and other factors, we reiterate that this should be conducted by a Certified Minerals Appraiser.

The non-producing or undeveloped acreage can be appraised in one of two ways. First, if the acreage is unitized and drilling and ensuing production are imminent, it may be appropriate to perform a DCF analysis using a type curve to represent the future oil and gas production stream. In most cases, the non-producing acreage is appraised using comparable sales analysis. This is similar to the practice used in residential real estate, but with many more factors particular to the oil and gas industry that must be considered. Comparable sales analysis involves gleaning mineral transaction data from the area and normalizing it to a $/net acre value. These comparable sales values are filtered and adjusted to account for date, proximity, lease status and terms, and other factors. Then the resulting $/net acre value is applied to the non-producing portion of the Subject Property.

Once all the acreage has been evaluated, the individual values are reconciled to calculate the total Fair Market Value of the Subject Property. The assumptions, methods, and results are clearly documented in the Appraisal Report which is delivered to the client and their legal or financial representatives.

If you are in need of a Mineral Appraisal, please contact us at wes@castope.com and we will be happy to help you through the process.

Our Services: Oil & Gas Reserve Reporting

Casto Petroleum Engineering prepares third-party reserve reports for owners of oil and gas properties throughout the United States. Normally, these clients have a reserve-based lending relationship with an energy bank, but some clients request a reserve report primarily for their own internal accounting.

In reserve-based lending, the loan facility or borrowing base made available to the borrower is a function of the value of the collateralized assets, consisting primarily of ownership interests in producing oil and gas wells. For example, the bank may lend up to 60% of the PV9% (future cash flow discounted at 9%) of the proved developed producing (PDP) properties. There are a number of other metrics which go into borrowing base determination, such as debt-to-EBITDA ratio, and the reserve report is only one important part of the equation. Wells in less developed reserve categories may be factored into the borrowing base determination but to a much lesser extent.

Updated reserve reports are required by the bank periodically (once or twice per year) to account for changes in the portfolio of collateralized wells and locations, commodity prices, production decline, or other underlying assumptions. The reserve report itself documents the assumptions, methods, and results of analysis. The process is a collaboration between the client and the third-party consultant. The client’s role is to provide accurate and up-to-date well information including the list of properties, producing status, ownership interests, production data, realized pricing, expenses, etc. The net production, revenue, prices, and expenses are best summarized in a lease operating statement (LOS) generated directly by the client’s accounting software. Lenders have more confidence in a reserve report if the input assumptions can be “tied-back” to a lease operating statement.

The consultant uses a petroleum software package to store the provided data, create production forecasts, and generate outputs of reserves and economics. Casto Petroleum Engineering uses the Aries Petroleum Economics software from Halliburton/Landmark. There are other reliable software packages on the market (e.g. PHDWin) but Aries is the most widely used and respected, in our opinion. In Aries, the consultant creates production forecasts using decline curve analysis. The oil, gas, and NGL volumes projected into the future are coupled with assumptions for product pricing, expenses, ownership interests, etc. to generate a forecast of cash flow into the future. This cash flow stream is discounted at a variety of rates for the reader’s convenience. The forecasted reserves and economics are summarized at the reserves category level. As mentioned above, the most important output to the lender is often the PV9% or PV10% of the PDP wells. Reserves (the estimated amount of oil and gas economically recoverable in the future) are also presented in the report.

Once a bank receives the reserve report, they will often have their internal engineers review the report, accompanying Aries database, and lease operating statement for reasonableness and a good “tie”. It is important for owners of oil and gas properties to hire a trusted consultant to prepare the reserve report so that unreasonable assumptions or methods are not used, which could slow down or prevent the bank from providing funds to the client.

Contact us at wes@castope.com if you are in need of a reserve report and visit www.castope.com to learn more about our services.