Forgive me for changing the subject, because the accounting differences are important facets, but;
I was alarmed at the thought that the Dhims had found a way to crony-capitalize 185 million already extracted, already-paid-for barrels of oil from Strategic Oil Reserve holdings.
Not to be a bother (you can ignore this question) but how many barrels have we lost from there during this last Demo-Rat Admin? They always dipped into in the past, with incoming Republican Presidential Admins having to replace it.
From 726,542,000 barrels mid 2011 to 695,969,000 now.
History since 1982:
Weekly U.S. Ending Stocks of Crude Oil in SPR
http://www.eia.gov/dnav/pet/hist/LeafHandler.ashx?n=PET&s=WCSSTUS1&f=W