30 CFR 250.1702 : Mineral Resources (§ 1.1 To Parts 1291-1299) — (Parts 200-202 To Parts 591-599) — Bureau Of Safety And Environmental Enforcement, Department Of The Interior (Parts 200-202 To Parts 292-299) — Offshore (§ 250.101 To Part 285) — Oil And Gas And Sulphur Operations In The Outer Continental Shelf (§ 250.101 To § 250.1933) — Decommissioning Activities (§ 250.1700 To § 250.1754) — General (§ 250.1700 To §§ 250.1707-250.1709) — When do I accrue decommissioning obligations?

You accrue decommissioning obligations when you do any of the following:

(a) Drill a well;

(b) Install a platform, pipeline, or other facility;

(c) Create an obstruction to other users of the OCS;

(d) Are or become a lessee or the owner of operating rights of a lease on which there is a well that has not been permanently plugged according to this subpart, a platform, a lease term pipeline, or other facility, or an obstruction;

(e) Are or become the holder of a pipeline right-of-way on which there is a pipeline, platform, or other facility, or an obstruction; or

(f) Re-enter a well that was previously plugged according to this subpart.