RE:hegemonicOWell, those reserve numbers dont include royalty numbers and associated costs, indirect and direct to bring those reserves into production.. Revenue numbers include royalties and direct costs related to the production of the reserves, but not indirect costs, such as administrative costs, which can not be directly allocated to a unit of production.. Accounting terminology... Public companies follow IFRS,, not US gaap or canadian gaap... And yes, there are special rules for resource companies... Again, do not rely upon what I have said, it is simply my own dd...