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Well Economics NPV IRR

Well economics analysis evaluates the financial viability of drilling and completing oil and gas wells. The key metrics are Net Present Value (NPV), Internal Rate of Return (IRR), payout period, and breakeven commodity price. These metrics drive investment decisions for individual wells, development...

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Overview

Well economics analysis evaluates the financial viability of drilling and completing oil and gas wells. The key metrics are Net Present Value (NPV), Internal Rate of Return (IRR), payout period, and breakeven commodity price. These metrics drive investment decisions for individual wells, development programs, and A&D (acquisition and divestiture) transactions.

Theory

Cash flow analysis combines production forecasts (from decline curves) with commodity prices, operating costs, royalties, taxes, and capital expenditures to generate a time series of net cash flows. The time value of money is then applied through discounting to compute NPV.

Formulas

Net Revenue

Revenue_month = (q_oil * Price_oil * (1 - oil_diff) + q_gas * Price_gas + q_NGL * Price_NGL) * NRI

where NRI = Net Revenue Interest = WI * (1 - royalty rate).

Net Cash Flow (Monthly)

NCF = Revenue - LOE - Variable_OPEX - Taxes - CAPEX * WI
Taxes = (Revenue - LOE) * Tax_rate  (simplified)

Cumulative Cash Flow

CCF(t) = Σ NCF(1..t) - CAPEX (at t=0)

Net Present Value (NPV)

NPV = Σ [NCF_t / (1 + r/12)^t] - CAPEX

where r = annual discount rate, t = month number.

Internal Rate of Return (IRR)

IRR is the discount rate r* that makes NPV = 0:

0 = Σ [NCF_t / (1 + r*/12)^t] - CAPEX

Solved iteratively (bisection or Newton-Raphson).

Payout Period

Payout = month t where CCF(t) first becomes ≥ 0

Breakeven Price

The commodity price at which NPV = 0 (solved iteratively):

NPV(P_breakeven) = 0

Production Forecast (Arps Decline)

q(t) = qi / (1 + b * Di * t)^(1/b)

EUR (Estimated Ultimate Recovery)

EUR = Σ q(t) * Δt  (summed until economic limit)

Economic limit: when monthly NCF < 0.

Profitability Index (PI)

PI = NPV / CAPEX

PI > 1 indicates value creation.

Worked Example

Given: qi = 300 bbl/d, Di = 8%/month, b = 0.8, oil price = $70/bbl, CAPEX = $5M, LOE = $15,000/month, NRI = 0.75, discount rate = 10%.

Month 1:

q = 300 / (1 + 0.8*0.08*1)^(1/0.8) = 300 / 1.064^1.25 = 300 / 1.080 = 277.8 bbl/d
Oil production = 277.8 * 30.4 = 8,445 bbl
Revenue = 8,445 * 70 * 0.75 = $443,363
NCF = 443,363 - 15,000 - 443,363*0.07 (sev tax) = $397,327

NPV (simplified, 60 months):

Cumulative undiscounted NCF over well life ≈ $8.2M

NPV at 10% ≈ $2.4M

IRR ≈ 55%

Payout ≈ 14 months

Breakeven ≈ $42/bbl

Valid Ranges

ParameterTypical Range
Discount rate8 – 15%
NPV > 0Project is economic
IRR > hurdle rate (10-15%)Investment acceptable
Payout< 24 months preferred
PI > 1.0Value-creating investment
Breakeven (Permian)$35 – $55/bbl
Breakeven (offshore)$45 – $75/bbl

Key Assumptions to Validate

  1. Oil/gas price forecast (flat vs strip pricing)
  2. Decline curve parameters (qi, Di, b) from type curves or analogies
  3. LOE and CAPEX accuracy (±20% typical for budget estimates)
  4. NRI and WI correctly account for royalties and overriding interests
  5. Tax regime (severance, ad valorem, income tax)
  6. References

    1. Thompson, R.S. & Wright, J.D. (1985). Oil Property Evaluation. Thompson-Wright Associates.
    2. Mian, M.A. (2002). Project Economics and Decision Analysis, Vol. 1. PennWell.
    3. SPE — Economics and Evaluation Methods.
    4. PetroWiki — Economics: https://petrowiki.spe.org/Key_economic_parameters_for_decision_making

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