Section 1206.162 - What are my reporting requirements under an arm's-length processing contract?(a) You must use a separate entry on form ONRR-2014 to notify ONRR of an allowance based on arm's-length processing costs that you or your affiliate incur(s).(b) ONRR may require you or your affiliate to submit arm's-length processing contracts, production agreements, operating agreements, and related documents.(c) You can find recordkeeping requirements in parts 1207 and 1212 of this chapter. 81 FR 43380 , 1/1/2017; 85 FR 62030 , 10/1/2020