ROYALTY-IN-KIND OIL Invoice No.: FHRA2004-04-08-00
STATEMENT OF ACCOUNT FOR  Invoice Date: 9/15/2004
FLINT HILLS RESOURCES ALASKA, LLC Due Date: 9/20/2004
Adjustment Calculation for Prior Production Month:  
  Purchasing Points
  Prudhoe Lisburne Northstar Kuparuk Milne Point Duck Island
Production Month July-04 July-04 July-04 July-04 July-04 July-04
ANS Spot Price $39.44047 $39.44047 $39.44047       NOTE: Averages were calculated incorrectly in Excel
Marine Transportation ($1.55000) ($1.55000) ($1.55000)       Now use corrected averages from DOGMA
Tariff Allowance ($3.05056) ($3.05056) ($4.78905)      
Quality Bank Adjustment $0.69115 $0.52067 $3.19292      
Line Loss ($0.03198) ($0.03182) ($0.03266) $0.00000 $0.00000 $0.00000
Net Adjusted RIK Sale Price $35.49908 $35.32876 $36.26168 $0.00000 $0.00000 $0.00000
Alyeska Gross Volume 12,320,558 1,469,489 2,163,699 0 0 0
Gross Volume Adjustment 0 0 0 0 0 0
Adjusted Gross Volume 12,320,558 1,469,489 2,163,699 0 0 0
State Ownership Percentage 100.00% 100.00% 82.16% 100.00% 100.00% 100.00%
Purchasing Percentage 95.000000% 95.000000% 95.002501%      
Royalty Rate 12.500000% 13.347523% 20.000000%      
RIK Volume       1,463,066.26          186,333.36          337,770.96                       -                         -                         -  
RIK Linefill/Loss Adjustment                       -                    244.00      
Adjusted RIK Volume       1,463,066.26          186,333.36          338,014.96                       -                         -                         -  
RIK Due $51,937,506.21 $6,582,926.56 $12,256,990.31 $0.00 $0.00 $0.00
Prior RIK Payment $52,133,191.32 $6,426,648.77 $11,932,550.04 $0.00 $0.00 $0.00
Net RIK Due ($195,685.11) $156,277.79 $324,440.27 $0.00 $0.00 $0.00
Production Month June-04 June-04 June-04 June-04 June-04 June-04
ANS Spot Price $36.72912 $36.72912 $36.72912      
Marine Transportation ($1.55000) ($1.55000) ($1.55000)      
Tariff Allowance ($3.05056) ($3.05056) ($4.78905)      
Quality Bank Adjustment $0.64394 $0.19059 $3.06996      
Line Loss ($0.02950) ($0.02909) ($0.03011) $0.00000 $0.00000 $0.00000
Net Adjusted RIK Sale Price $32.74300 $32.29006 $33.42992 $0.00000 $0.00000 $0.00000
Alyeska Gross Volume 12,943,346 1,564,475 2,186,250 0 0 0
Gross Volume Adjustment 0 0 0 0 0 0
Adjusted Gross Volume 12,943,346 1,564,475 2,186,250 0 0 0
State Ownership Percentage 100.00% 100.00% 82.16% 100.00% 100.00% 100.00%
Purchasing Percentage 95.000000% 95.000000% 95.005695%      
Royalty Rate 12.500000% 13.362316% 20.000000%      
RIK Volume       1,537,022.34          198,597.59          341,302.83                       -                         -                         -  
RIK Linefill/Loss Adjustment                       -                         -                  349.00      
Adjusted RIK Volume       1,537,022.34          198,597.59          341,651.83                       -                         -                         -  
RIK Due $50,326,722.48 $6,412,728.10 $11,421,393.34 $0.00 $0.00 $0.00
Prior RIK Payment $50,488,524.82 $6,325,237.91 $11,042,685.96 $0.00 $0.00 $0.00
Net RIK Due ($161,802.34) $87,490.19 $378,707.38 $0.00 $0.00 $0.00
Production Month May-04 May-04 May-04 May-04 May-04 May-04
ANS Spot Price $39.06467 $39.06467 $39.06467      
Marine Transportation ($1.55000) ($1.55000) ($1.55000)      
Tariff Allowance ($3.05056) ($3.05056) ($4.78905)      
Quality Bank Adjustment $0.64619 $0.40300 $2.91436      
Line Loss ($0.03160) ($0.03138) ($0.03208)      
Net Adjusted RIK Sale Price $35.07870 $34.83573 $35.60790 $0.00000 $0.00000 $0.00000
Alyeska Gross Volume 14,275,030 1,658,539 2,335,694 0 0 0
Gross Volume Adjustment 0 0 0 0 0 0
Adjusted Gross Volume 14,275,030 1,658,539 2,335,694 0 0 0
State Ownership Percentage 100.00% 100.00% 82.16% 100.00% 100.00% 100.00%
Purchasing Percentage 71.630000% 71.630000% 94.999993%      
Royalty Rate 12.500000% 13.338526% 20.000000%      
RIK Volume       1,278,150.50          158,463.22          364,611.15                       -                         -                         -  
RIK Linefill/Loss Adjustment                       -                      84.00      
Adjusted RIK Volume       1,278,150.50          158,463.22          364,695.15                       -                         -                         -  
RIK Due $44,835,857.94 $5,520,181.95 $12,986,028.43 $0.00 $0.00 $0.00
Prior RIK Payment $44,994,003.51 $5,434,727.49 $12,825,212.46 $0.00 $0.00 $0.00
Net RIK Due ($158,145.57) $85,454.46 $160,815.97 $0.00 $0.00 $0.00
Production Month April-04 April-04 April-04 April-04 April-04 April-04
ANS Spot Price $35.42841 $35.42841 $35.42841      
Marine Transportation ($1.55000) ($1.55000) ($1.55000)      
Tariff Allowance ($3.05056) ($3.05056) ($4.78905)      
Quality Bank Adjustment $0.52583 $0.41962 $2.89598      
Line Loss ($0.02822) ($0.02812) ($0.02879) $0.00000 $0.00000 $0.00000
Net Adjusted RIK Sale Price $31.32546 $31.21935 $31.95655 $0.00000 $0.00000 $0.00000
Alyeska Gross Volume 14,372,628 1,693,513 1,899,500 0 0 0
Gross Volume Adjustment 0 0 0 0 0 0
Adjusted Gross Volume 14,372,628 1,693,513 1,899,500 0 0 0
State Ownership Percentage 100.00% 100.00% 82.16% 100.00% 100.00% 100.00%
Purchasing Percentage 94.940000% 94.940000% 95.005476%      
Royalty Rate 12.500000% 13.287744% 20.000000%      
RIK Volume       1,705,671.63          213,643.17          296,536.64                       -                         -                         -  
RIK Linefill/Loss Adjustment                       -                    377.00      
Adjusted RIK Volume       1,705,671.63          213,643.17          296,913.64                       -                         -                         -  
RIK Due $53,430,948.42 $6,669,800.90 $9,488,335.58 $0.00 $0.00 $0.00
Prior RIK Payment $53,895,317.52 $6,550,408.55 $9,279,468.71 $0.00 $0.00 $0.00
Net RIK Due ($464,369.10) $119,392.35 $208,866.87 $0.00 $0.00 $0.00