SAUDI ARABIAN OIL COMPANY (Saudi Aramco) GENERAL INSTUCTION NO.

GENERAL INSTRUCTION MANUAL 200.001

ISSUE DATE REPLACES
ISSUING ORG. ACCOUNTING POLICY, METHODS & SYSTEMS DEPARTMENT 01-01-2000 12-31-98
APPROVAL PAGE NO.
SUBJECT GENERAL INSTRUCTION MANUL INDEX - ACTIVE HAH 1 OF 3

CONTENT: This index lists the GI numbers and related titles. The last issue dates of these General Instructions are
reflected in the respective General Instruction in the Saudi Aramco Intranet. Cancelled instructions are removed and
listed under GI No. 200.002.

INSTRUCTION TITLE/SUBJECT
NO

21.201 Approval Authority

53.005 Form SA-315 Cash Receipt

200.001 General Instruction Manual Index

200.002 Index of Cancelled Instructions

200.004 Accounting Manual - Table of Contents

202.300 Accounting for Major Casualty Costs

202.301 Definition of Property, Plant & Equipment Accounts

in the General Ledger

202.303 Plant & Equipment Facilities Subclasses

202.304 Plant & Equipment Item Rate Numbers

202.305 Accounting Plant Numbering and Preparation of New Asset Record Transaction Entry Form
SA9032-1

202.305-1 Accounting Plant (Prime) Numbers

202.309 Allocation of Costs - New Facilities Startup

202.330 Capital Assets - Service Lives and/Depreciation

202.330-10 Capital Assets - Table of Service Lives (Crude Oil Assets)

202.330-15 Capital Assets - Table of Service Lives (Master Gas System Assets)

202.330-20 Capital Assets - Motor/Marine/Air Craft/Construction

Equipment Table of Service Lives

202.331 Drilling Equipment - Services Lives, & Depreciation

202.451 Engineering Work Order Authorization for Project Proposal Preparation Form Saudi Aramco 6891

207.001 Accounting Reports

* CHANGE ** ADDITION NEW INSTRUCTION COMPLETE REVISION

SAUDI ARABIAN OIL COMPANY (Saudi Aramco) GENERAL INSTUCTION NO.

GENERAL INSTRUCTION MANUAL 200.001

ISSUE DATE REPLACES
ISSUING ORG. ACCOUNTING POLICY, METHODS & SYSTEMS DEPARTMENT 01-01-2000 12-31-98
APPROVAL PAGE NO.
SUBJECT GENERAL INSTRUCTION MANUL INDEX - ACTIVE HAH 2 OF 3

INSTRUCTION TITLE/SUBJECT
NO

207.050 Form Saudi Aramco 630 Capital Assets Change Authorization

207.056 Daily Report of Cash Deposited Form Saudi Aramco 1144

207.060 Physical Inventory of Fixed Assets

211.060 Expense Report Form SA-165

211.070 Saudi Aramco Forms Used For Check/Cash Disbursement

211.070-1 Saudi Aramco Forms Used For Company's Banking and Investment Activity

211.070-2 Supporting Documentation & Approval Signature Levels Required for Check/Cash Disbursement

211.071 Reimbursement of Liabilities Incurred While Using Company Vehicles

211.080 8 Driving License and Renewal of Company Owned Vehicles Registration

216.600 Accounting Basic Code System

216.600-1 Accounting Basic Code System - Account Types

216.600-2 Accounting Basic Code System - Account Number Composition

216.604-600 Operating Expense and Organization Codes Clearance Accounts

216.608 Well Accounting & Development Costs

216.608-1 Well Accounting & Development Costs - Drilling Area Location Codes

216.608-3* Well Accounting & Development Costs - Well Item List

216.611 Vehicle Usage Cost Allocation

216.613 Marine Department Vessel or Service Charges to User Accounts

216.616 Equipment Usage Time Reporting

216.771 Pona Sample Charges to Offtakers

216.815 Exploration Costs

216.964 Allocation of Labor Costs, Prorates, Overheads & Service Expense

221.990 Payments for Special Services

* CHANGE ** ADDITION NEW INSTRUCTION COMPLETE REVISION

SAUDI ARABIAN OIL COMPANY (Saudi Aramco) GENERAL INSTUCTION NO.

GENERAL INSTRUCTION MANUAL 200.001

ISSUE DATE REPLACES
ISSUING ORG. ACCOUNTING POLICY, METHODS & SYSTEMS DEPARTMENT 01-01-2000 12-31-98
APPROVAL PAGE NO.
SUBJECT GENERAL INSTRUCTION MANUL INDEX - ACTIVE HAH 3 OF 3

INSTRUCTION TITLE/SUBJECT
NO

230.002 Leases, Contracts and Other Sources of Financial Liability

230.031 Miscellaneous Invoices to Outsiders

230.035 Invoice Accrual Procedures

241.014 Local Sales & Purchases of Crude Oil, Refined Products, Natural Gas, and Empty Drums

241.014-1 Export Refinery Agreements

241.018 Reconciliation of Marine Transfers of Diesel

241.021 Material Balancing of Refined Hydro-carbon Products

242.001 Department of Zakah & Income Tax (DZIT) Certificates and Reports to DZIT

250.001 Cost Sheet Review and Approval

250.001-1 Cost Sheet Data Sources and Contact- Telephone Numbers

270.001 Payroll Procedures

270.003 Labor Costing and Analysis

270.004 Area Payroll Representatives-Payroll Related and Check Dist. & Query Handling Procedures

274.001 Invoice Reporting

274.001-1 Invoice Reporting-Inquiry Procedure

274.001-2 Invoice Reporting-Operating Invoice & Capital Invoice Reports

286.020 Accounting for Expenses of Visitors & Employees on Assignment

Approved: _______________________
Abdulla M. Zahia, Manager
Accounting Policy, Methods
& Systems Department

AAN

W/C # M638

* CHANGE ** ADDITION NEW INSTRUCTION COMPLETE REVISION