The Metallurgy Options for Tubing

The Metallurgy Options for Tubing The metallurgy of tubing is a very important factor while choosing tubing for a particular environment. Generally the tubing is made up of carbon or low alloy steels, martensitic stainless steel, Duplex stainless steel or other corrosion resistant alloys like Nickel-base alloy etc. METALLURGY FOR TUBING: Carbon steel is an alloy of carbon and iron containing up to 2% carbon and up to 1.65% manganese and residual quantities of other elements.Steels with a total alloying element content of less than about 5% but more than specified for carbon steel are designated as low alloy steel.Carbon steel is the most common alloy used in oil industry because of its relatively low cost. Though corrosion resistance of these steels is limited still they have been used in oil industry since long satisfactorily. They are suitable for mildly corrosive environments like low partial pressure of CO2 low partial pressure of H2S. A material selected for a particular environment may not remain suitable in the case the environmental conditions change.CO2 can cause extreme weight loss corrosion localized corrosion, H2S can cause sulphide stress cracking and corrosion. Chlorides at high temperature can cause stress corrosion cracking and pitting of metals, while low pH in general increases corrosion rate. For example the following material are considered to be resistant to sulphide stress cracking : Low and medium alloy carbon, containing less than 1% nickel. AISI 300 series stainless steels (Austenitic) that is fully annealed and free of cold work. The following materials have been found to have little or no resistance to sulphide stress cracking: AISI Grades 420 and 13% Cr martensitic stainless steel. All cold finished steels including low and medium alloy steels, many variety of stainless steel. The limitations of Carbon steel, 9-Cr-1 Mo, 13-Cr, Duplex stainless steel are encountered in various environments and downhole operations. METALLURGY OPTIONS FOR TUBING: The various metallurgical options examined for tubing and other downhole equipment are Carbon Low Alloy Steels, 9 Cr-1Mo steel, 13% Cr stainless steel, Duplex Stainless steel and nickel based alloys. A brief of the suitability and limitations of these materials in various environments encountered in oil and gas wells: 9Cr-1Mo steel. This steel is immune to stress corrosion cracking in the presence of chlorides like other nickel free low alloy steels. Corrosion resistance of this steel in the presence of H2S is poor. Hence it is not used in tubing metallurgy commonly. 13Cr Stainless steel. This steel can be used upto 100 atms CO2 partial pressure and upto 150 degree Celsius temperature with chloride upto 50 gms/L. This martensitic grade is known to be susceptible to sulphide stress cracking in sour environment.This material is generally used for sweet wells where minimum souring is expected. Duplex Stainless Steel. Duplex SS has excellent corrosion resistance in CO2 environment. The limitation of their usage is their susceptibility to stress corrosion cracking at high temperature and limited resistance to sulphide stress cracking, when H2S is present in the produced fluid. Nickel Based Alloys. Nickel based alloys are required to be used in extremely corrosive conditions involving very high partial pressure of H2S and CO2 along with presence of free sulphur or oxygen. SELECTION OF TUBING METALLURGY: From the various metallurgical options I have analyzed, it can be concluded that low alloy carbon steel is not suitable for the wells where high corrosion risk involved, particularly in offshore. If low allow materials were to be used, an intensive corrosion inhibitor treatment program is essential. However, even with the best of programs, the solution to the problem would be trial and error. Although 9Cr-1 Mo steels are resistant to CO2 attack, they should not be considered for this application since their application in chloride environment is limited up to 10 gms/l (1%).With the high concentrations of chlorides coupled with the high well bore temperature; this material is not suitable for downhole use in these wells. Duplex stainless steel is susceptible to chloride stress cracking and should not be used with the CaCl2 packer fluid. Also, the price for Duplex material is three to four times the cost of 13 Cr SS material, which would make it economically unacceptable. Hence, in spite of the additional up-front cost for tubing , it is recommended that based on the caliper survey results , high corrosion risk wells of field should be re-completed with 13% Cr SS L-80 tubing material. PROBLEMS OBSERVED: The occurrence of metal loss corrosion in pipeline is caused by the presence of corrodents in the produced water. Internal corrosion in pipeline can be caused by the presence of mill scale, slag inclusions, improper heat treatment, improper welding, too high or too low velocity etc. The erosion/corrosion effect can be caused by too high fluid velocity. Water and sludge build develop with too low fluid velocity that may cause pitting and bacteria infestations. At low fluid velocity, water will tend to segregate to the bottom of the pipeline. Once the pipeline is water wetted, the corrosion begins. When corrosion is not controlled, time to first failure due to corrosion will be normally from three to twelve years depending on the wall thickness and operating conditions. Corrosion of most material is inevitable and can seldom be completely eliminated. But it can be controlled by carefully selecting material and protection methods at the design stage. For example, as carbon steel is less resistance to corrosion allowance is given in addition to the design thickness when they are expected to handle moderately corrosive fluid. Similarly, external surface of the pipeline are protected from corrosive soils by providing protective coatings. Still, there is always unexpected failure which results from one or more of the following reasons : Poor choice of material. Defective fabrication. Improper design. Inadequate protection/maintenance. Defective material. CONCLUSION: Corrosion due to presence of CO2 gas along with unfavorable water chemistry is the cause of the piping failures. It is recommended that tubing metallurgy shall be of L-80 13 Cr stainless steel with premium joints. The downhole metallurgy shall be 13 Cr SS. These elastomeric materials include: Nitrile: A rubber compound with base material as Butadiene Acrylonitrile. Viton: A fluoroelastomer manufactured by Dupont. Fluorel: A fluoroelastomer manufactured by 3M company. Ryton: A polyphenylene sulfide manufactured by Philips Petroleum Company. REFERENCES: Effect of microstructure Cr content in steel on CO2 corrsion. By Masakatsu Veda, Aki Ikeda, Japan. Prediction of the risks of CO2 corrosion in oil and gas wells. By Jl Crolet, Mr Bonis. CO2 corrosion in oil wells. By Gunalton , Zadko.

Gasb and Fasb Essay

Board is to establish and improve standards of state and local governmental accounting and financial reporting that will result in useful information for users of financial reports and guide and educate the public, including issuers, auditors, and users of those financial reports. source: http://www. gasb. org/ FASB: The mission of the Financial Accounting Standards Board is to establish and improve standards of financial accounting and reporting for the guidance and education of the public, including issuers, auditors, and users of financial information. ource: http://www. fasb. org/ Similarities & Differences: Both boards share the following objectives: 1. To be objective in its decision making and to ensure, insofar as possible, the neutrality of information resulting from its standards. 2. To weigh carefully the views of its constituents in developing concepts and standards. 3. To promulgate standards only when the expected benefits exceed the perceived costs. 4. To bring about n eeded changes in ways that minimize disruption to the continuity of reporting practice. . To review the effects of past decisions and interpret, amend or replace standards in a timely fashion when such action is indicated. The main difference between the two is that the GASB is specific to individual state legislatures and the FASB is on a federal level, so their scope is much broader. Compare and contrast GASB and FASB. Explain objectives and how they are similar and different. Describe how the modified accrual basis of accounting differs from full accrual accounting. The Governmental Accounting Standards Board (GASB) and the Financial Accounting Standards Board were created to establish accounting and financial reporting standards for governmental and not-for-profit organizations. The GASB for governments and the FASB for not-for-profit organizations. Governmental and not-for-profit organization financial statements serve the purpose and needs of their users. These users include governing boards, investors and creditors, taxpayers and citizens, and organizational members, donors and grantors, regulatory and oversight agencies, and employees and other constituents. Users of these statements should be able to assess an organization financial condition, compare an organization’s actual performance with the budget, determine compliance with appropriate laws, regulations and restrictions on the use of funds and evaluate efficiency and effectiveness. (Granof, 2007, pg. 13) The GASB places importance on accountability and feels that the government should be accountable to citizens. In achieving this goal the objectives of the GASB is that organizations are accountable to the citizens. This accountability insists that financial reporting information that will reveal whether current-year revenues are enough to pay current-year expenses; demonstrate whether budgets were adhered to; and mission The objective for the GASB is to set standard in accounting and financial reporting for state and local governments. These standards are to provide useful information for the users of financial reports. In achieving this goal the objectives of the GASB is that organizations are accountable to the citizens. This accountability insists that financial reporting information that will reveal whether current-year revenues are enough to pay current-year expenses; demonstrate whether budgets were adhered to; and assist users in assessing cost and accomplishments of the government organization. According to the GASB users should be able to determine the operating results of the entity for the year with the use of its financial reporting by providing information about sources and uses of financial resources, how the entity financed its activities and meet its cash requirements, and whether the organization financial position improved or eteriorated due to operations. Ensuring that financial reports allow users to determine what level and if the government entity will be able to meet its obligations by providing information on the financial condition and position, about its physical and nonfinancial resources and disclousrue of legal or contractual restrictions on resources and their risks. The F ASB’s mandate is to set accounting and financial reporting for not-for-profit organizations. The FASB determined that financial reporting should provide information that help users make decisions about the allocation of resources, assess services and the ability to continue to provide service, assess how managers discharge their stewardship responsibilities and their performance. In addition, the FASB requires that information is provided about economic resoreces, obligations and net resources of an organization, periodic performance of the organization, how cash and liquid assets are spent and its borrowing and repayment and explainations and interpretations to understand financial information. Differences between GASB and FASB is that the GASB sets standards for state and local governments while the FASB set standards for the federal government. Another difference is that GASB feels that government organizations should adhere to budget compliancy while the FASB does not place specific emphais on budgets but on managers and their manangement . The modified accrual basis is a form of accounting where expenditures are recognized on a accrual basis and cash basis. When using the modified accrual basis revenues are recognized in the period they become available and measureable. On the other hand the full accrual basis of accounting calls for the recognition of revenues and expenses when they are incurred no matter when the monetary transaction takes place.

Light and Saint Luke

The painting St. Luke by Master Theodoric was painted 1360-1364 and is paint and gold on panel. The size of the piece is 115 x 94 cm. St. Luke is located in the Holy Cross Chapel, Karlstejn Castle, near Prague. One of the most intriguing parts of this painting is above Saint Luke’s right shoulder is a tan colored miniature ox. Although the ox is a symbol of Saint Luke, when I see this piece the miniature ox gives the impression to be an ominous figure in the painting. This may not be the focal point of this artwork however; this small part is the first object that I noticed. What makes this painting unique and is two parts of the painting spill over onto the golden frame. Perhaps the most noticeable part of this painting is Saint Luke’s piercing gaze. I believe this to be the focal point of the painting. His large gray eyes seem to looking to the right, not right at the viewer, his stare is slightly eerie. He is an older man; the signs of age can be seen on his forehead and the graying in his facial hair. Saint Luke’s beard is long, like you would expect of the time. It is very wavy and seems to curl in places. His head seems to be large which during the time this piece was painted was a common style toward the end of that century was. Saint Luke is wearing a vibrant blue robe like the types you would see in religious artworks. The detail in the color of his robe stands out. For instance, darker shades were used in parts of the folds of the material. The lighter parts are the outside, it gives the illusion that there may be a light facing the painting and the light is reflecting off his robe. Another important detail is in front of his heart is a cross painted in the lighter shade of blue of the robe. The placement of the cross is situated over his heart. Under the cross his hand is extend out of the robe. His hand has long boney fingers with blue veins on the top of his hand. It doesn’t give the impression of someone that is elderly because it lacks wrinkles, mostly appears as it is someone who is frail. In his left hand is a thick book that has a red cover and white sheets of paper. The book looks as though it may be a bible. The book is open to the middle of the book facing out; the pages of the book are blank. In the upper left corner of the painting is the miniature ox which is a symbol of Saint Luke. The ox seems to be breaking through the wall behind Saint Luke and resting on his right shoulder. Behind the ox is a brilliant blue sky with white clouds. The ox is a dark beige color, a very earthy tone. His right profile is the only part of his face that you can see; his eye is a deep red color. On top of his head are his horns which are a light brown at the base and gradually take a darker shade, they are black at the tips of his horns. At the base his hair is curly and the same shade as his body. On his back are odd shape wings that are multiple shades of light and dark pinks. The shape is wavy with the small feathers. They are not the normal shape of wings that you are customary of seeing. The background looks to be a wall that is painted gold in a geometric pattern. The pattern is very detailed, there appears to be flowers in the shapes. Behind Saint Luke’s head there appears to be a halo painted in the same bold gold color. The designs behind Saint Luke are the same design carried over to the frame giving the appearance of the painting being three dimensional. On the frame at the top where the miniature ox is coming through the wall behind Saint Luke, the blue sky is paint is overlapping on the frame. This also occurs on the right side of the frame, the top right corner of the open book is painted onto the frame also. At the bottom of the frame there is an oval cut out. Within the cut out there is another cutout possibly meant to hold some sort of object, it looks to be empty. The style in which this artwork was painted to me says good and evil. The miniature ox to me looks like a goat due to the size and I have never heard of a miniature ox. The red eye and the horns give the impression that he represents the devil. Saint Luke to me symbolizes holy and spiritual. I am uncertain the meaning and purpose of the open book with the blank pages. Religious works of art such as paintings, sculptures, and architectures can be interpreted many ways by many different people.

Response To A Modest Proposal By Jonathan Swift Essay...

Desperate times often call for desperate measures, and proposals of desperate measures are often met with swift criticism if they are found to be without rational thought and merit. It is unlikely that anyone in their right mind would consider, for any amount of time, the proposal of rearing children, or properly raising them, as food to help alleviate poverty-stricken Ireland in 1729. Yet, Jonathan Swift’s suggestion was satirical brilliance, and it was a modest proposal for illuminating the cause of Ireland’s woes. The proposal was not actually eating children but placing a mirror for the reader to reflect upon. The target audience of landlords, gentlemen, and other people of stature were more than accustomed to stepping on the poor on†¦show more content†¦In extreme circumstances, it is frowned upon, but in lesser degrees, it is accepted as part of the cost of doing business. Profit margins are continuously rewarded, while countries that have abysmal human r ight records are producing goods for countries that ban such practices. Just recently, a company that produces touch screens for electronic devices, which are made for a company that uses a logo not comparable to an orange, was punished for using a banned chemical to clean the products. Nearly a month later, the company is still using it and as a result, one employee has died from exposure and others have shown adverse effects. Turning the clock back nearly 300 years, we find similar circumstances for Ireland, having tariffs placed on products sold to England. Higher costs mean lower margins and less importance placed on the conditions in which the products are made to help the profit margin. The desperate have to keep their jobs to pay exorbitant rent to absentee landlords, and greedy rulers. So what’s new? Why can we not seem to break this cycle? Swift’s proposal attempted to do so with the same logic and motivation that he considered to be the cause of the melanchol y that could be observed traveling through Ireland. He aims his observations and remarks as sympathetic for the people, but more importantly empathetic because, as a prosperous traveler, one does not want to see such things whileShow MoreRelatedHardship in Ireland in A Modest Proposal by Jonathan Swift850 Words   |  4 Pages In Jonathan Swift’s â€Å"A Modest Proposal† written in 1729, he writes of the hardships faced by the lower class and proposes a solution to help it out. Living in Ireland, Swift witnessed many hardships suffered among the poor, such as stealing and begging. However, not too far away, the British royalty was living a lavish lifestyle, and by doing so, it was sucking the life out of the poor. Jonathan Swift saw this enormous unbalance of wealth and wanted to do something about it. 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