Form 8101 - Annual Gross Products Report For Coal Page 5
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7(REV. 02/08/10)
INSTRUCTIONS TO COMPLETE SCHEDULE A (FORM 8151)
COAL
NOTE: The purpose of Line 13 is to identify those direct transportation costs included in the TRANSPORATATION
column on lines 1 through 12 which exclusively relate to in-mine transportation or out-of-mine transportation, and re-
classify those costs as Direct Mining Costs or Direct Processing Costs. Direct transportation costs which exclusively
relate to in-mine transportation or out-of-mine transportation are not subject to allocation based on haulage distance,
and therefore should be excluded from the Total Direct Transportation Costs reported on line 14. Those direct
transportation costs which exclusively relate to in-mine transportation (and can be specifically identified) should
included in Total Direct Mining Costs reported on 14. Those direct transportation costs which exclusively relate to out-
of-mine transportation (and can be specifically identified) should be included in Total Direct Standard Processing
Costs reported on line 14.
Line 13: In the TRANSPORTATION column, enter those direct transportation costs included in lines 1-12 which
exclusively relate to in-mine transportation or out-of-mine transportation (and can be specifically identified). Re-
classify these costs from the TRANSPORTATION column to the MINING column and/or the STANDARD
PROCESSING column on line 13. Those direct transportation costs which exclusively relate to in-mine transportation
(and can be specifically identified) should be reported in the MINING column on line 13. Those direct transportation
costs which exclusively relate to out-of-mine transportation (and can be specifically identified) should be reported in
the STANDARD PROCESSING column on line 13.
Line 14: Enter the sum of the direct costs reported on line 1 through line 13 for each column in the cost schedule. Be
sure to treat the costs reported on line 13 in the TRANSPORTATION column as a negative number when computing
the Total Direct Costs in the TRANSPORTATION column on line 14.
Line 15: Costs directly attributable to the additional processing of coal used as a feedstock in a coal enhancement
process cannot be included in the computation of taxable value of your coal production, according to Wyoming Statute
39-14-103. If your response to the question on line 15 is yes, enter the total amount of these costs in the space provided
and attach a schedule to support that amount.
Those direct transportation costs which pertain to both in-mine and out-of-mine transportation should be allocated
based on the average in-mine and out-of-mine haulage distance from the point of valuation (the mouth of the mine).
The transportation information reported on lines 16-20 is requested for the purpose of segregating the total direct
transportation costs reported on line 14 between in-mine transportation and out-of-mine transportation. The direct
transportation costs reported on line 14 should be allocated based on the average in-mine and out-of-mine haulage
distance from the point of valuation (the mouth of the mine). Please submit an aerial photograph taken during the
production year reported which identifies the point(s) of valuation used to compute these in-mine and out-of-mine
distances. Please also submit support schedules showing your calculations of the average haulage distances reported on
lines 16-18.
Line 16: Enter the total average coal haulage distance (including both in-mine and out-of-mine distance) corresponding
to the direct transportation costs to be allocated based on distance hauled, as reported on line 14. Report this distance in
feet, rounded to the nearest foot.
Line 17: Enter the average coal haulage distance (included in the distance reported on line 16) which takes place in the
pit, up to the mouth of the mine. Report this distance in feet, rounded to the nearest foot. Divide this distance by the
distance reported on line 16 and enter the percentage, rounded to 6 decimal places (for example 12.3456%).
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