prEN ISO 19008
(Main)Oil and gas industries including lower carbon energy - Standard cost coding system (ISO/DIS 19008:2025)
Oil and gas industries including lower carbon energy - Standard cost coding system (ISO/DIS 19008:2025)
ISO 19008:2016 describes the standard cost coding system (SCCS) that classifies costs and quantities related to exploration, development, operation and removal of oil and gas production and processing facilities and to the petroleum, petrochemical and natural gas industry. Upstream, midstream, downstream and petrochemical business categories are included.
The SCCS for coding of costs is applicable to:
- cost estimating;
- actual cost monitoring and reporting;
- collection of final quantities and cost data;
- standardized exchange of cost data among organizations;
- implementation in cost systems.
ISO 19008:2016 is intended for users such as the following:
a) owner/operator/company (individual or grouped entity that is entitled or contributes to operations in the exploitation of oil and gas fields);
b) industry/trade associations;
c) manufacturers/contractors;
d) cost engineering service contractors, cost system providers, benchmarking providers, etc.;
e) authorities/regulatory bodies.
ISO 19008:2016 does not apply to the following:
1) cost classification relevant to cost accounting rules, specific contractual agreements, local requirements for cost reporting to national bodies, government rules and tax regulations, authorization for expenditure (AFE), billing purposes etc.;
2) specific project breakdown structures (e.g. work breakdown structures, contract breakdown structures, organizational breakdown structure) or asset breakdowns (e.g. TAG/system codes, area/module breakdown structure) which are and will remain unique.
However, this International Standard can provide a basis for the establishment of such specific classification systems.
Öl- und Gasindustrie einschließlich kohlenstoffarmer Energieträger - Standardkosten-Codierungssystem (ISO/DIS 19008:2025)
Titre manque
ISO 19008:2016 décrit le système de codage des coûts standard (SCCS) qui classe les coûts et les quantités liés à la prospection, au développement, à l'exploitation et au retrait des installations de production et de traitement de pétrole et de gaz, et ceux liés à l'industrie du pétrole, de la pétrochimie et du gaz naturel. Les catégories d'activité amont, intermédiaire, aval et pétrochimique sont incluses.
Le SCCS destiné au codage des coûts s'applique:
- à l'estimation de coûts;
- au contrôle et à la présentation des coûts réels;
- à la collecte des quantités finales et des données relatives aux coûts;
- à l'échange normalisé, entre les organismes, de données relatives aux coûts;
- à la mise en ?uvre dans les systèmes de gestion des coûts.
La présente Norme internationale est destinée, entre autres, aux utilisateurs suivants:
a) propriétaires/exploitants/sociétés (individuelles ou groupes autorisés/contribuant à l'exploitation des gisements de pétrole et de gaz);
b) associations professionnelles;
c) fabricants/sous-traitants;
d) sous-traitants de services d'ingénierie des coûts, fournisseurs de systèmes de gestion des coûts, fournisseurs d'analyse comparative, etc.;
e) autorités/organismes de réglementation.
ISO 19008:2016 ne couvre pas les aspects suivants:
1) la classification des coûts qui relève de règles de comptabilité analytique, des ententes contractuelles spécifiques, des exigences locales relatives à la présentation des coûts auprès des institutions nationales, des règles gouvernementales et de la règlementation fiscale, des autorisations d'engagement de dépenses (AFE), de la facturation, etc.;
2) les organigrammes spécifiques à un projet (par exemple: les organigrammes techniques des tâches, la structure de répartition des contrats, les organigrammes organisationnels) ou les répartitions d'actifs (par exemple: codes de systèmes/TAG, organigramme de secteur/module) qui sont et resteront uniques au projet.
Toutefois, la présente Norme internationale peut servir de base pour l'établissement de ce type de système de classification spécifique.
Naftna in plinska industrija, vključno z nizkoogljično energijo - Standardni sistem kodiranja stroškov (ISO/DIS 19008:2025)
General Information
Relations
Standards Content (Sample)
SLOVENSKI STANDARD
01-julij-2025
Naftna in plinska industrija, vključno z nizkoogljično energijo - Standardni sistem
kodiranja stroškov (ISO/DIS 19008:2025)
Oil and gas industries including lower carbon energy - Standard cost coding system
(ISO/DIS 19008:2025)
Öl- und Gasindustrie einschließlich kohlenstoffarmer Energieträger - Standardkosten-
Codierungssystem (ISO/DIS 19008:2025)
Titre manque
Ta slovenski standard je istoveten z: prEN ISO 19008
ICS:
75.020 Pridobivanje in predelava Extraction and processing of
nafte in zemeljskega plina petroleum and natural gas
2003-01.Slovenski inštitut za standardizacijo. Razmnoževanje celote ali delov tega standarda ni dovoljeno.
DRAFT
International
Standard
ISO/DIS 19008
ISO/TC 67
Oil and gas industries including
Secretariat: NEN
lower carbon energy - Standard cost
Voting begins on:
coding system
2025-05-14
ICS: 75.020
Voting terminates on:
2025-08-06
THIS DOCUMENT IS A DRAFT CIRCULATED
FOR COMMENTS AND APPROVAL. IT
IS THEREFORE SUBJECT TO CHANGE
AND MAY NOT BE REFERRED TO AS AN
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Reference number
ISO/DIS 19008:2025(en)
DRAFT
ISO/DIS 19008:2025(en)
International
Standard
ISO/DIS 19008
ISO/TC 67
Oil and gas industries including
Secretariat: NEN
lower carbon energy - Standard cost
Voting begins on:
coding system
ICS: 75.020
Voting terminates on:
THIS DOCUMENT IS A DRAFT CIRCULATED
FOR COMMENTS AND APPROVAL. IT
IS THEREFORE SUBJECT TO CHANGE
AND MAY NOT BE REFERRED TO AS AN
INTERNATIONAL STANDARD UNTIL
PUBLISHED AS SUCH.
This document is circulated as received from the committee secretariat.
IN ADDITION TO THEIR EVALUATION AS
BEING ACCEPTABLE FOR INDUSTRIAL,
© ISO 2025
TECHNOLOGICAL, COMMERCIAL AND
USER PURPOSES, DRAFT INTERNATIONAL
All rights reserved. Unless otherwise specified, or required in the context of its implementation, no part of this publication may
STANDARDS MAY ON OCCASION HAVE TO
ISO/CEN PARALLEL PROCESSING
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BE CONSIDERED IN THE LIGHT OF THEIR
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Published in Switzerland Reference number
ISO/DIS 19008:2025(en)
ii
ISO/DIS 19008:2025(en)
Contents Page
Foreword .iv
Introduction .v
1 Scope . 1
2 Normative references . 1
3 Terms, definitions and abbreviated terms . 1
3.1 Terms and Definitions .2
3.2 Abbreviated items .3
4 Application . 4
4.1 Users of this document .4
4.2 Sustainability and climate change considerations .4
4.3 Framework conditions .4
4.3.1 Coding basis .4
4.3.2 Relationship between the codes .4
4.3.3 Extension of codes .5
4.4 Reporting levels .5
Annex A (normative) Physical breakdown structure – PBS codes . 7
Annex B (normative) Standard activity breakdown – SAB codes . 8
Annex C (normative) Code of resource – COR codes . 9
Annex D (informative) Mapping of codes .11
Annex E (informative) Example of use .12
Bibliography .13
iii
ISO/DIS 19008:2025(en)
Foreword
ISO (the International Organization for Standardization) is a worldwide federation of national standards
bodies (ISO member bodies). The work of preparing International Standards is normally carried out through
ISO technical committees. Each member body interested in a subject for which a technical committee
has been established has the right to be represented on that committee. International organizations,
governmental and non-governmental, in liaison with ISO, also take part in the work. ISO collaborates closely
with the International Electrotechnical Commission (IEC) on all matters of electrotechnical standardization.
The procedures used to develop this document and those intended for its further maintenance are described
in the ISO/IEC Directives, Part 1. In particular, the different approval criteria needed for the different types
of ISO documents should be noted. This document was drafted in accordance with the editorial rules of the
ISO/IEC Directives, Part 2 (see www.iso.org/directives).
ISO draws attention to the possibility that the implementation of this document may involve the use of (a)
patent(s). ISO takes no position concerning the evidence, validity or applicability of any claimed patent
rights in respect thereof. As of the date of publication of this document, ISO had not received notice of (a)
patent(s) which may be required to implement this document. However, implementers are cautioned that
this may not represent the latest information, which may be obtained from the patent database available at
www.iso.org/patents. ISO shall not be held responsible for identifying any or all such patent rights.
Any trade name used in this document is information given for the convenience of users and does not
constitute an endorsement.
For an explanation of the voluntary nature of standards, the meaning of ISO specific terms and expressions
related to conformity assessment, as well as information about ISO's adherence to the World Trade
Organization (WTO) principles in the Technical Barriers to Trade (TBT), see www.iso.org/iso/foreword.html.
This document was prepared by the Technical Committee ISO/TC 67, Oil and gas industries including lower
carbon energy.
This second edition cancels and replaces the first edition (ISO 19008:2016), which has been technically
revised. The main changes are as follows:
— Clause 2: new clause with normative references.
— Clause 3: previous Clause 2, clause extended with new terms, definitions and abbreviated terms.
— Clause 4: new subclause 4.2 addressing sustainability and climate change considerations.
— Annex A: new PBS codes added to cover lower carbon energy.
— Annex B: new SAB codes added to cover lower carbon energy and OPEX.
— Annex C: new COR codes added to cover lower carbon energy and OPEX.
— Annex D and Annex E: revised to two separate annexes.
Any feedback or questions on this document should be directed to the user’s national standards body. A
complete listing of these bodies can be found at www.iso.org/members.html.
iv
ISO/DIS 19008:2025(en)
Introduction
The oil and gas industries including petrochemical and lower carbon energy activities involve large capital
expenditure (CAPEX) as well as operating expenditure (OPEX).
The purpose of the Standard Cost Coding System (SCCS) is to enable collecting, organising, and reporting
the costs of project development and operations, allowing for analysis and comparison across projects and
assets. The SCCS also be utilized to capture additional data like physical quantities, contextual information
or cost classification information. This will facilitate the development and benchmarking of unit costs and
cost metrics.
The SCCS is composed of three complementary and disjoint sub-classifications, known as a facets:
a) Physical assets, coded by the physical breakdown structure (PBS).
b) Activities, coded by the standard activity breakdown structure (SAB).
c) Resources, coded by the code of resource structure (COR).
This document contains the principles and usage of the SCCS. It also includes implementation requirements
for the expansion of the coding system by individual organisations.
The annexes include:
— the SCCS codes, their names and descriptions;
— mapping and examples of use of the codes.
Application of this document can also be useful when performing production assurance, reliability
management, and life cycle costing; see ISO 20815:2018, ISO 14224:2016 and ISO 15663:2021.
v
DRAFT International Standard ISO/DIS 19008:2025(en)
Oil and gas industries including lower carbon energy -
Standard cost coding system
1 Scope
This document describes the standard cost coding system (SCCS) that classifies costs, work hours and
quantities for the assets and operations associated with the oil and gas industries including lower carbon
energy activities. This document covers all life cycle phases of the assets and operations.
The SCCS is applicable to:
— cost estimation;
— benchmarking;
— cost monitoring and reporting;
— collection of quantities, work hours and cost data;
— exchange of cost data among organizations;
— implementation in cost systems.
This document may also provide a basis for the establishment of:
— cost classification relevant to cost accounting rules, specific contractual agreements, local requirements
for cost reporting to national bodies, government rules and tax regulations, authorization for expenditure,
billing purposes, etc.;
— specific project breakdown structures (e.g., work breakdown structures, contract breakdown structures
and organizational breakdown structures) or asset breakdown (e.g., tag/system codes and area/module
breakdown structures) which are and will remain unique.
2 Normative references
The following documents are referred to in the text in such a way that some or all their content constitutes
requirements of this document. For dated references, only the edition cited applies. For undated references,
the latest edition of the referenced document (including any amendments) applies.
ISO 15663:2021, Petroleum, petrochemical and natural gas industries — Life cycle costing
3 Terms, definitions and abbreviated terms
For the purposes of this document, the following terms and definitions apply.
...
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