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By Karl J. C. Harries

"12.1. NO DEPRECIATION/GAAPAll calculations and computations relating to the Royalty shall be carried out in accordance with generally accepted accounting principles consistently applied to the extent that such principles are not inconsistent with the provisions of this Schedule and the agreement attached hereto, it being specifically agreed that nothing herein contained shall permit, or be construed to permit, the Operator to deduct any amount for depletion, depreciation, amortization or any deduction that represents a non-cash outlay.Comment: In cases like net profit royalties where recoupment of prior expenditures is permitted, care should be taken to avoid any implication that depreciation may also be taken. It is only logical and equitable that Property Owners should not be permitted an apparent ability to “double dip” with respect to deductions. A provision like this example should accomplish the task. It will be noted that the example specifically contemplates that the negotiated arrangements will prevail over any requirements of GAAP. Accordingly, if the parties agree to an unusual formula for recoupment, it will not be set aside to accommodate GAAP requirements. Under GAAP, revenues and expenditures are accounted for on an accrual basis. In addition, it specifically prohibits the taking of non-cash deductions, which is in keeping with the concept of recoupment.Although in some ways the example states the obvious and could be considered redundant, its presence, especially in provisions contemplating recoupment, makes it clear to the financial people that there may well be some variations from normal practices dictated by GAAP, while at the same time confirming the availability of GAAP to fill any voids.The accounting profession often makes the caveat that application of GAAP is an “art”, not a “science”. GAAP do not provide a cure-all and can create problems that will have to be addressed. For example, GAAP contemplate that asset costs are to be reduced by investment tax credits, which can cause a problem for a payor with more than one mine."

Jan 1, 2003

By Edmund Newton

This paper is one of a series comprising the Mineral Industries Survey of the United States, which was begun in 1935. It describes the simple methods of mining and beneficiating manganese ore, in eastern Tennessee and compares these methods with those used elsewhere in the Appalachian region. The report contains general information on manganese to give a clearer understanding of the methods and costs of mining and. beneficiating manganese ore foam a widespread deposit, an in addition presents zone difficulties normally fond in these operations. The marketing, uses, and value of manganese ore are discussed as well as the amount of capital necessary for effective operation on given scale of production, and requirements are outlines for successful operation of manganese, property in this region.

Jan 1, 1941

By L. C. IlsLey

"This paper is intended for State mining inspectors, safety engineers of mining companies, and others interested in electrical safety inspection in mines, It presents the important points that should be watched by inspectors, and briefly reviews the work of the Bureau of Mines in the testing of electrical apparatus or equipment to determine their permissibility for use in gaseous coal mines.Important Points in Inspecting Mine Electrical Installations or Equipment.The following questions are intended as suggestions to a safety inspector who may not have been specially trained in looking for defects in installations or in the maintenance of electrical equipment:1.,Is there someone in charge of electrical equipment who is fitted for this position by ability, training and experience?2.,Is a systematic recorded inspection of electrical equipment made at least once each month?3.,Is a plan map of the mine kept showing all permanently installed electrical machinery and apparatus, including cables, conductors light etc.?4.,Are there instructions for resuscitation from electric shock posted in each surface and underground electrical station, also at the entrance of the mine and in the first aid station and are employees working on electrical equipment trained to apply these instructions in case of accident?"

Nov 1, 1923

By W. W. Adams

With production of coal per man-hour of work highest in history, the coal mines of the United States established a lower accident-frequency4 rate in 1942 than in any year since 1930, the first for which the Bureau of Mines, United States Department of the Interior, collected complete reports of nonfatal as well as fatal injuries. Reports from mine operators and State mining departments showed that 530,861 men were employed in and about coal mines during the calendar year 1942. This number does not include office employees or coke-oven workers. The figure represents a decrease of 15,831 men from the previous year, owing to losses of men to the military services and to more lucrative employment in the munitions and other industries. The loss of men was offset to some degree by an increase in the number of days of mine activity and the average number of hours of work per man during the year. The volume of work done during 1942 was 910 million man-hours, 11 percent more than in 1941. The average employee worked 243 days, 30 days more than in 1941. Production reached the unprecedented total of 640 million short tons, an increase of 12 percent over 1941; 582 million tons came from the bituminous fields of the United States and 58 million tons from the anthracite fields of Pennsylvania. To produce this quantity of coal 1,471 men sacrified their lives, and 69,564 men suffered nonfatal injuries that disabled them for more than the remainder of the day on which the accident occurred. The nonfatal injuries were divided into three groups: 65 caused permanent total disability, 2,045 caused permanent partial disability, and 67,454 caused temporary disability of 1 day or more but did not result in the loss of, or permanent loss of use of, any part of the body.

Jan 1, 1944

By D N. B Skinner, M P. Simpson

At Ohio Creek, 3 km northwest of the Thames bonanza goldfield, porphyry Cu-Au mineralisation is hosted in a dacite porphyry associated with porphyry intrusion breccias and overlying andesites and dacites. The geological setting is a Jurassic greywacke basement overlain by Late Miocene andesite-dacite volcanics which are extensively altered to propylitic and argillic assemblages. Diamond drilling at Ohio Creek in 1978-1981 by Amoco Minerals intersected low grade Cu-Au (0.12-0.20% C~ 0.23-0.4 glt Au) mineralisation An advanced argillic 'alteration cap containing quartz-alunite¦dickite or pyrophyllite-dickite¦diaspore is centred on the adjacent Lookout Rocks and has potential for high sulfidation Au-Cu mineralisation. There is a zonation from potassic K-feldspar-magnetitealteration at depth in the dacite porphyry, through an overlying phyllic quartzsericite- pyrite zone which is overprinted by pyrophyllite in the overlying advanced argillic cap. Early quartz stockwork veinlets associated with the potassic alteration contain fluid inclusions that trapped a highly saline (50-80 wt% NaCI equiv) fluid at high temperatures (450 to >600¦C) indicative of a magmatic fluid. Some chalcopyrite is associated with slightly later quartz-magnetite veinlets, but the bulk of the copper occurs as disseminated chalcopyrite associated with the phyllic alteration. The potassic alteration is surrounded and overprinted by propylitic chlorite¦epidote alteration. Late polymetallic sulfide-quartz-anhydrite veins occur within and around the margins of the porphyry system as in the Kaiser Reef. Fluid inclusions associated with these late veins were formed at temperatures of about 250-320¦C from low salinity (1-3 wfl~ NaCI equiv) fluids. The spatial association between porphyry eu-Au mineralisation, advanced argillic alteration and polymetallic sulfide veins suggests that they are genetically part of the same hydrothennal system. This is consistent with reconnaissanceK-Ar dates of 11.6-10.7 Ma for the intrusive porphyry at Ohio Creek, alunite in the advanced argillic alteration zone at Lookout Rocks and sericite selvedges from the Waiotahi gold-quartz veins at Thames.

Jan 1, 1998

By R. S. Dean

[During the past year the Metallurgical Fundamentals Section gave about an equal amount of time to the experimental determination of fundamental thermodynamic constants and to the demonstration of the application of such data to more directly practical metallurgical problems. The first division of the work - the actual experimental measurements of typical thermodynamic constants - was carried out an two problems, termed ?continuing? programs, namely, (1) measurements of Specific Heats at Low Temperatures and (2) Measurements of Heats of Formation and Free Energies. Specific substances chosen for investigation are classified as (n) those that have been the subject of requests for information from the industry and that, upon examination, seem of sufficient practical importance to justify study, and (b) compounds that are difficult to treat metallurgically, or whose specific thermodynamic properties have not yet been determined satisfactorily and for which accurate data might suggest improved or new methods of Metallurgical treatment, or (c) materials recognized as belonging to a social class with exceptional thermodynamic properties and, hence, of scientific as well as technical importance.]

Jan 1, 1938

By Frederic P. Dewey

(New York Meeting, February, 1912.) By the old method of determining platinum in ores and bullion, the silver-alloy first obtained in the regular course of assay is parted in strong sulphuric acid and the residual metal weighed. This is re-alloyed with silver by a second cupellation and parted in nitric acid, the residual metal being again weighed. Any difference shown between the two weighings is assumed to be, and is called; platinum. Sometimes it is so, and if any considerable amount of platinum be present, there will be a decided difference between the two weighings; but a slight difference is no real evidence whatever of the presence of platinum. On the other hand, the second weight may equal or possibly exceed the first, even when traces of platinum are present. Again, other members of the platinum group may go into solution in nitric acid more or less. If present, these would be called platinum and escape detection. The method does not provide any direct tests whatever as to the presence or absence of platinum. It is often indecisive, and sometimes jives erroneous results. It is, therefore, quite unsatisfactory. Being called upon many times to determine platinum in a wide variety of materials, particularly when present in very small amounts, I have realized the disadvantages and defects of this old method. In an article on the solubility of gold in nitric acid, 1 I have briefly outlined a method of gathering a little gold out of a solution containing much silver, which furnishes the basis of

Apr 1, 1912

By R. S. Dean

This is the fourth of a series; of annual report of the Metallurgical Division to be released in this form and cover the fiscal year July 1, 1937, to rune 30, 1938. This report is not merely a recitation or brief of the year's work; it contains technical information in usable form, although a some of this has appeared or will he issued in greater detail in separate reports. The table of contents that follows fists the principal investigations accomplished and those that are being continued. Other projects are being begun and contemplated for the next year.

Jan 1, 1938

By J. E. Johnson

Discussion of the paper of Prof. Henry M. Howe, presented in abstract by Bradley Stoughton at the Cleveland meeting, October, 1912, and printed in Bulletin No. 71, November, 1912, pp. 1181 to 1227. J. E. JOHNSON, JR., Ashland, Wis. :-This material is largely beyond the understanding of most of us practical men, but there are certain portions of that diagram that are of enormous importance. We have been conducting a, very extensive investigation of the quality of charcoal-iron and of all iron, and we have found that this eutectic point here (indicating on chart) is a sort of balance point between the good irons and the bad ones, and I have some slides to show what practical results we have found depending on this point here on the d diagram; and it would be a mistake for men who were -concerned with operation and were getting practical results, to think that these things are of no importance. They are exceedingly hard to understand, and I confess that a great deal of them is beyond me, but there is no doubt that the quality of iron depends to an enormous extent on the location of the carbon content of the iron to the right and left of this point, and the position of that point is dependent upon the silicon, and I wish to make a plea to the practical and operating members of the Institute not to disregard this material on account of its being highly scientific, because I hope to show later that there are matters of the highest practical importance that depend directly upon certain portions of this diagram. HENRY D. HIBBARD, Plainfield, N. J. :-T understand that washed metal, which, is practically pure iron and carbon, does not solidify at one instant, is cast-iron does, but passes through a mushy stage. That has been an enigma as to how and why it did so, and possibly some light might be thrown on it in this connection. BRADLEY STOUGHTON, New York, N. Y.:-If Wittorff's propositions are accepted, washed metal containing more than 4.1 per cent. of carbon would begin to solidify as liquid plus Fe4C

Dec 1, 1912

By Dennis J. Callaghan

This report is the result of information obtained from a review of related literature, personal inquiry and on-site examination of active surface coal mining operations. Four improved surface coal mine systems are described in detail and evaluated for feasibility, implementation requirements, environmental benefit and costs. Engineering feasibility emphasizes equipment availability, compliance to design requirements, practicality and industry rating. Implementation potential emphasizes immediacy, ease, acceptability and constraints. Special attention was given to environmental responsiveness, both with regard to the solutions to mined-land reclamation problems and to the concurrency of reclamation. Each system description includes a hypothetical model mine with a depreciation schedule, capital summary, estimated annual production costs, sales price computation, production and operating cost summary, and a sensitivity analysis of mine price to stripping ratio. A program plan and time schedule for demonstrating a selected mining system covers site selection criteria, mine data collection, criteria for controlling and budgeting costs and reporting findings. Ten additional mining methods and techniques are briefly described and evaluated. Common reclamation problems are listed and described. Sixteen state reclamation laws and regulations are abstracted. Sixty-nine references are listed in the bibliography.

Jan 1, 1976

By Thomas L. Starks

Surface soil/spoil Samples (0-10 cm) from experimental test sites in western North Dakota were aseptically collected during August 1975 and each month (May through September) during 1076 and 1977. Selected samples were Cultured in a defined inorganic medium and after six weeks the algae were identified. Chlorophyll u content of the soil/spoil was used as a measure of the algal abundance. Soil physical-chemical properties, species variety and abundance were statistically analyzed. All test sites revealed distinct soil algal communities and demonstrated a successional trend as evidenced by significant increase, in species variety and bionmass over time. Some soil factors, calcium, copper, and phosphorus affected species variety and abundance at more than one situ. Others were important at specific sites; silicon and aluminum at the South Beulah test site; manganese sodium and zinc at the North Beulah test site No. 1 and boron, cadmium and magnesium at the North Beulah test site No. 2. Topsoiled areas had higher species varieties and abundances when compared with control areas, as did plots treated with amendments such as leonardite and fertilizer Generally.

Jan 1, 1982

R. C. BUCKETT (Lake View and Star Limited) : At the outset I should like to add my congratulations to those already extended to Mr..Norwood on his excellent paper, which has given us all an inspiration to strive further to improve our plant recoveries. In some respects this paper has left us so little to discuss without considerable time spent on. further research work. At all points one is met by a baffling array of facts which leave one feeling hesitant to speak.The careful and methodical way in which Mr. Norwood went along step by step until all channels of research presenting themselves were tested to his own satisfaction leaves me with but a few comments to make. Particularly striking to me is the explanation of the residual gold values in calcines by recrystallization of haematite and here is a line to be attacked by future studies. This will be mentioned again later.Particularizing on the paper, the first point that struck me was the method of change of pyrite through to the final haematite. I have never been able to satisfy myself that a sample taken from various positions along a roaster when cooled, as described on p. 397, represented a fair sample of the conditions at that point, but I must confess that I have not found a substitute that did satisfy me.However, the following figures are illuminating... But to fill dry a receptacle of known volume with calcines, as described by Mr. Norwood, gives the following apparentspecific gravities:

Jan 1, 1940

By Kyle W. Charlton

The Bureau of Mines utilizes special testing methods for the analysis of underground mine atmospheres for use during or after mine disasters and fires. These methods depend upon drawing sample gas to the surface through multiple tube bundles with the subsequent analysis of grab samples or the automatic analysis by often remotely located instruments on a continuous, 24-hour basis. During cold weather, low ambient temperature causes condensation and freezing of condensable vapors in the sample which can result in delayed response times or complete blockage of the sample line. This report covers research and resulting development conducted by the Bureau of Mines to produce a reliable method to selectively remove condensable vapors and particulate in the sample gas stream under worst-case field conditions. The effort resulted in two prototype systems which have greater field utility than originally anticipated. The innovative project resulted in two patent applications submitted through the Bureau of Mines.

Jan 1, 1981

By Robert W. Bruhn

Ground movements associated with high extraction underground coal mining, such as pillar retreat and longwall, are some- times large enough to disrupt the ground water regime as well as damage buildings and other surface structures. A U.S. Department of Energy Bureau of Mines- sponsored subsidence study at Kitt Energy Corporation's Kitt No. 1 Mine near Philippi (Barbour County) , West Virginia has provided an opportunity to monitor the ground water response above a mine panel during both developmental and pillar re- treat mining. Findings concerning ground water effects presented in this paper indicate that total extraction mining produced significant water level declines in deep-lying strata but had little effect on water levels at shallower depths. Post-mining values of hydraulic conductivity were typically somewhat higher than pre-mining values. Changes in water chemistry associated with mining were not sufficient to render the water unfit for human consumption.

Jan 1, 1986

The goal of the Bureau of Mines diesel engine research program is to reduce exhaust emissions and minimize the risk of fires and explosions caused by the use of diesel- powered equipment in underground mines. This program has led to a fundamental understanding of the problems and to solutions that allow diesel equipment to be used safely and effectively. This volume contains reports of the presentations made at the Bureau Technology Transfer Seminar on Diesels in Underground &fines given in Louisville, KY, and Denver, CO, on April 21 and April 23, 1987. It also contains three reports of related research, not presented at the seminar, which highlight the significant achievements of a joint US.-Canadian research program on diesel emission control technology for underground mines. Topics covered in this volume include discussions of industrial hygiene problems associated with the use of diesels, accident statistics, fire and explosion control systems, measurement of diesel pollutants, emission control techniques including engine maintenance, fuel additives, diesel particulate filters, and ventilation of diesel sections. An alternative to diesel power, the hydrogen-powered mine vehicle, is also described.

Jan 1, 1987

By Mark E. Emerson

1967 will be remembered as the year the world realized it was running out of silver. In May of this year a new era in tin the history of the white metal was begun as the power of the U.S. Treasury to regulate world .silver markets was staggered by one of the most intense speculative flurries in recent times. In the past few months the price of silver has risen from $1, 29 to over $1.80 per troy ounce and with it have spiraled the prices of a host of silver-bearing consumer items. Legislation has, been enacted to conserve our coinage and meager silver stocks and today large quantities of non-existent silver are trading hands at a fast pace on the commodity exchanges throughout the world. Now that the price of silver has been set loose, forces are in motion to dull the world's appetite for silver. At the same time there is strong incentive to provide greater quantities of silver to satisfy the world's hunger' for the metal.

Jan 1, 1967

By Edwin Higgins

SINCE the "Days of Forty-nine" California has been the premier gold producing state of the union. The greatest production was recorded in 1.852, during which year the state's placer and lode deposits yielded over 81 millions. This peak was followed by a steady decline to about 12 millions during the years 1888 to 189.3, a period marked by the cessation of gravel mining. After 1893, production increased to a new peak of over 22 million in 1915, thereafter decreasing steadily to something over 13 million in 1923. Today; California's gold production shows a decrease of 84 per cent. as compared with the output of 1852, and a decrease of 41 per cent, as compared with 1915. It is not a difficult matter to find the causes of this more recent decline. In 1916 there began an upward swing in the cost of labor, which represents approximately 60 per cent. of the cost of mining, and in the price of supplies, representing the remaining, 40 per cent. This rise continued until 1922 and since that year there has been no decided tendency either upward or downward. The increase in the cost of mining since 1916 is variously estimated at from 50 to 75 per cent.; the price of gold has remained fixed at $20.67 per oz. This condition resulted in wiping out the profits of the low-grade operations which, in recent years, have constituted California's main source of supply of gold ore. It is now predicted that there will be renewed activity in California- gold mining. What are chances for the materialization of this forecast? A boom or even a revival of gold mining must of necessity be brought about or accompanied by one or more of the following factors: 1. A decrease in the cost of mining. 2. An increase in the price of gold. 3. New capital for development. 4. The discovery of new deposits. 5. The revival of hydraulic mining.

Jan 1, 1925

By Frances H. Clark

DEVELOPMENTS in powder metallurgy have been disappointing in 1943. If any new part has gone into large-scale production, knowledge of it has been restricted by considerations of national security. Nor have any outstanding papers appeared to advance the theory of the subject during this period.

Jan 1, 1944

By H. C. Miller

"Introduction**The progress of the ""Safety First"" movement in the oil fields of California during the past few years has been remarkably rapid. It has been generally concede by those who have learned to value the life and limbs of their employees, that safety is essential to efficiency and no company that has a high accident rate can be considered an efficient organization. Accidents have a destructive effect on the morale of any body of workers and cause disorganization and delays.The increasing danger to life and limb involved in the drilling for and the production of oil and gas, has become so great that it is clearly evident that everything possible must be done to keep it within the narrowest possible limits.There is a tendency toward carelessness, especially by men who are employed in hazardous occupations. This is brought about by the familiarity of the risk under which they are working and in no industry is this more forcibly exemplified than in the oil fields. Men have performed the same or similar duties for many years and have worked around similar hazards and unprotected machinery until many have can entire disregard for the dangers surrounding then. Very often familiarity with a hazard occasions a contempt for that hazard which only too often results disastrously."

Dec 1, 1923

By C. B. Manula

This report is volume 9 of an eleven-volume final report for a Grant completed by The Pennsylvania State University for the Bureau of Mines to develop a dynamic general purpose computer simulation model for underground coal mining. The simulator developed under the Grant has a wide range of possible applications in the design and evaluation of underground coal mining systems from the standpoints of health and safety, productivity, and mine environment. The Master Design Simulator consists of nine free-standing function-oriented subsystem models linked together into an integrated, comprehensive model of an entire mining system. The subsystems comprising the Master Design Simulator include geology and reserves, methane generation, roof support, subsidence, production, rail haulage, cost, water generation,' and ventilation. This volume of the final report describes the Water Generator subsystem of the Master Design Simulator. This subsystem simulates the flow of water through a typical watershed-reservoir combination to predict mine drainage quantities in underground workings. The model is a integrated one which handles both the unsaturated and the saturated flow domains as a unified system. The solution of the model is achieved by numerical tech¬niques of finite difference method coupled with finite elements analysis. The Water Generator can be operated either as a free standing model or in connection with the Geology and Reserves subsystem as a part of the Master Design Simulator. A case study is included illustrating the application of the model to actual data. The appendices of the report constitute a user's manual for the program, and include a program listing.

Jan 1, 1975