Upstream Natural Gas Waste Summary Report1,2

Reporting Periods: September 2025 to April 2026 Printed On:Wednesday, August 05 2026
Venting & Flaring
OGRID Operator Capture Percentage3,4Volumetric Loss5Gas ProducedGas SoldBeneficial Use8EmergencyN2,H2S,CO2Pneumatic ControllersExploratory WellAll Other Categories9Wells10Facilities11
184 ACOMA OIL CORP 100.00 06,1026,102000000248
785 AMTEX ENERGY INC 100.00 022,53522,535000000450
873 APACHE CORPORATION 99.18 10,1671,244,5701,228,8435,56000002,0316,441405
1092 ARMSTRONG ENERGY CORP 99.47 2,239426,113423,874000002,3305108
1340 AVRA OIL CO 100.00 00000000080
1903 BEACH EXPLORATION INC 100.00 0000000002320
2096 BENSON-MONTIN-GREER DRILLING CORP 98.61 4,979359,485306,39948,107000005280
2832 BRIDWELL OIL CO 100.00 010,52110,521000000408
2969 ANDERSON OIL LTD.,LLP 100.00 0864864000000240
3044 BURGUNDY OIL & GAS OF N M INC 100.00 060,00260,002000004175870
3053 BURK ROYALTY CO., LTD. 98.97 20,4461,984,8121,964,3660000020,68237796
3080 BURNETT OIL CO INC 99.95 9951,876,3421,802,05025,26948,0280001,9461,895120
4076 CHAPARRAL OIL & GAS CO - (Negative)639,71931,4368,452005600800
4323 CHEVRON U S A INC 99.98 24,762122,705,983121,736,459943,686001,076067,0056,0891,971
4378 CHI OPERATING INC 100.00 0204,661204,6610000003520
4537 CITATION OIL & GAS CORP 100.00 0162,511162,5110000003128
5380 XTO ENERGY, INC 99.86 95,21067,499,14867,312,34790,1561,3081270094,7003,549686
5620 D M S OIL CO - (Negative)63,5003,5002130000080
5898 DAVID H ARRINGTON OIL & GAS INC 100.00 000000000880
6137 DEVON ENERGY PRODUCTION COMPANY, LP 99.22 2,086,688267,315,459258,899,2146,276,8822,36543,5016,80902,403,38913,9824,295
6515 DUGAN PRODUCTION CORP 96.76 137,8544,254,7683,643,516473,378002001,9346,37448
6550 DWIGHT A TIPTON 100.00 0000000004800
7377 EOG RESOURCES INC 99.79 947,514442,280,090439,292,1511,924,065106,62509,73501,373,52623,7872,591
7590 ETL HYDROCARBONS INC 100.00 0951951000000400
8090 FOUR CORNERS EXPLORATION CO 96.88 26401220000040
8313 FULTON ENTERPRISES 100.00 00000000080
8896 GERALD F ROACH 100.00 00000000080
9338 GREAT WESTERN DRILLING CO - (Negative)621,56321,5287000000770
9974 HANSON OPERATING CO INC 100.00 050,47550,475000002452560
10155 HARVARD PETROLEUM COMPANY, LLC 97.18 38,0721,351,2431,126,148187,023000040,8112,198624
10605 HOLCOMB OIL & GAS INC 100.00 053,80953,8090000002560
11095 J & J SERVICE INC 100.00 011,04311,043000000960
11859 JICARILLA ENERGY CO - (Negative)6341,025341,02517,70100406222
12254 JPH OIL PRODUCERS DBA JIMMY P HODGE 100.00 014,16214,162000000480
12361 KAISER-FRANCIS OIL CO 99.81 79,81741,295,20240,655,355542,0330017,997079,0321,743336
12444 PROVIDENCE ENERGY SERVS INC.-KELTON OP CORP 100.00 01,5811,5810000003360
12683 KIMBELL OIL CO OF TEXAS 97.37 3,388129,000125,6120000002080
12791 KNOX INDUSTRIES INC 100.00 05,3165,31600000060
13089 LARIO OIL & GAS CO 11.13 36,20240,7364,5340000038,999566
13156 LAWRENCE W RITTER 100.00 04,9294,929000000160
13215 LEE M CRANE 100.00 02,7542,754000000240
13377 LIVELY EXPLORATION CO 100.00 096,31390,5965,7000017001540
13837 MACK ENERGY CORP 99.73 7,3902,690,6422,597,89185,36100007,3442,611426
13931 MANANA GAS INC - (Negative)684,75884,75800094002240
13998 MARALEX RESOURCES INC - (Negative)620,52819,93459400114001680
14187 MARSHALL & WINSTON INC 100.00 0917,643722,125195,518000035123240
14462 ME-TEX OIL & GAS INC 100.00 0164,776164,7760000002400
14634 MERRION OIL & GAS CORP 99.95 354698,622634,28663,83500147036444128
14744 MEWBOURNE OIL CO 99.82 413,031227,142,078221,299,8185,417,082011,8662810443,07818,3836,836
14771 MGM OIL & GAS CO 100.00 04,5294,5290000001280
16696 OXY USA INC 99.89 188,562177,830,498174,549,6103,054,9080037,4180197,35110,5492,851
16788 P-R-O MANAGEMENT INC 100.00 010,48610,486000000240
17213 PENROC OIL CORP 100.00 000000000190
17786 PITTS ENERGY CO 100.00 00000000080
17985 PREMIER OIL & GAS INC 98.93 3,583333,324321,261007,2001,28002,9328900
18099 PRIME OPERATING CO 100.00 000000000258
18973 REDWOLF PRODUCTION INC - (Negative)620,29518,6922,013000001180
19575 SAN MARCO PETROLEUM INC. 100.00 00000000040
19958 STEPHENS & JOHNSON OP CO 100.00 0431,055431,0550000001,8970
20208 SAN JUAN RESOURCES, INC. - (Negative)6228,528208,61820,248001780842960
20389 SCHALK DEVELOPMENT CO 99.32 1,458213,798207,3904,808001420613440
20451 SDX RESOURCES INC 100.00 00000000080
20497 SEELY OIL CO 100.00 042,08142,0810000006240
20713 SHINNERY OIL COMPANY, INC 100.00 080000800160
21013 SNOW OIL & GAS INC 100.00 011,76011,5092170232001200
21355 SOUTHWEST ROYALTIES INC - (Negative)64,637,1554,637,1556600004468,62890
21712 STRATA PRODUCTION CO 99.72 11,2734,096,7074,085,4340000012,38242496
22767 EASTLAND OIL CO 99.06 272,8872,81500045001840
24010 V-F PETROLEUM INC 99.02 20,5382,099,3882,056,67322,177000020,6647928
24164 VINTAGE DRILLING LLC 100.00 074,33374,3330000003200
24225 W A MONCRIEF JR 100.00 0000000022400
24558 WALSH & WATTS INC 100.00 059,76959,7690000003060
24942 WESTERN OIL & MINERALS LTD 100.00 074,68468,5586,0460080001120
25504 YARBROUGH OIL LP 100.00 0323200000091
25542 YATES ENERGY CORP 100.00 03,2743,274000000720
25670 BC & D OPERATING INC. 100.00 000000002555
25836 SAGEBRUSH OIL INC. 100.00 000000000630
36712 ORBRIE LUMAN 100.00 000000000100
36845 RODDY PRODUCTION CO INC - (Negative)653,82451,4713,0810000191800
36864 NAUMANN OIL & GAS INC 100.00 086486400000080
65531 FAIR OIL LTD 65.15 45,997131,98385,89800088013,0694824
118600 WARREN AMERICAN OIL CO 100.00 09,6489,6480000099400
119305 RAY WESTALL OPERATING, INC. 11.34 524591670000052468024
124768 MNA ENTERPRISES LTD CO 100.00 000000000637
131559 PURVIS OPERATING CO 100.00 02,7802,780000000240
138008 SPECIAL ENERGY CORP 100.00 0256,479256,47900000051816
141402 FULFER OIL & CATTLE LLC 99.98 316,18716,16420000077368
141852 M & G DRLG CO INC 99.99 53490,799458,32632,011004090516160
148219 KEYSTONE ENERGY LLC 100.00 00000000080
148981 MIDLAND OPERATING INC. 100.00 00000000046416
149441 RELIANCE ENERGY, INC. 100.00 01,7551,755000000121
150182 ROBERT L BAYLESS PRODUCER LLC 99.27 4,963675,444583,40486,771003060764880
151228 MAR OIL & GAS CORP. 100.00 027270000003520
151323 PRIDE ENERGY COMPANY 99.97 248734,790734,5420000024842251
151416 FASKEN OIL & RANCH LTD 99.63 446120,370118,81982800277045227783
152374 ROCA OPERATING, INC. 100.00 0575575000000350
155471 GRAND BANKS ENERGY CO 0.00 2,0652,0650000002,035837
157624 NUROC ENERGY INCORPORATED 100.00 000000000560
157984 OCCIDENTAL PERMIAN LTD 99.91 6,5566,927,0846,917,8210002,70705,1675,152272
162106 RUST OIL CORP 100.00 000000000160
162499 NOVY OIL & GAS, INC 100.00 00000000720160
162683 CIMAREX ENERGY CO. OF COLORADO 99.54 44,4969,584,2349,490,51343,460005,765015,4461,810579
164557 RIDGEWAY ARIZONA OIL CORP. 97.41 8,639333,60700298,98625,9820010,8392,3170
164726 HUNT CIMARRON LIMITED PARTNERSHIP - (Negative)6338000041800240
177888 WAGNER OIL CO. 83.19 1,5909,4617,871000000560
180387 FINLEY RESOURCES INC 100.00 0000000001624
181109 CAMERON OIL & GAS INC 100.00 010,00710,0070000008317
181802 SAMUEL DALE HUGHES DBA HUGHES DRILLING CO. 100.00 0000000001120
192463 OXY USA WTP LIMITED PARTNERSHIP 99.96 1,0212,680,8422,596,53070,5080012,78302,6321,511834
192951 GVC VENTURES 100.00 00000000080
194266 RUBICON OIL & GAS, LLC 100.00 0155,083155,0830000002870
196069 MOMENTUM OPERATING CO INC 100.00 079,54079,5400000002720
212092 SPINDLETOP OIL & GAS CO. 100.00 05,3865,3860000001040
213179 H L BROWN OPERATING, LLC 68.39 8,72427,60118,87700000981288
213190 CROWNQUEST OPERATING, LLC - ---00000077
213843 DRIFTWOOD OIL, LLC 99.85 21,2971,29500000229624
215099 Coterra Energy Operating Co. 99.20 689,25185,770,35183,595,0781,459,3390026,6830357,9716,5752,199
215322 BOBBY MCKAY DBA 5 A OIL COMPANY 100.00 00000000088
215732 CHISOS, LTD 100.00 033,09733,097000000720
216330 KINNEY INCORPORATED 100.00 06,3636,3630000032400
217598 ASPEN OPERATING COMPANY LLC 100.00 000000000328
217817 CONOCOPHILLIPS COMPANY 99.84 44,96028,186,52427,211,616929,657002910127,3211,030303
217955 COG PRODUCTION, LLC 99.83 30,76817,851,81117,627,107190,432003,504069,1671,424618
219023 THOMAS AND RUBY PARKINSON TRUST 0.00 880000008400
220613 SUNLIGHT EXPLORATION, INC. 100.00 000000001,447120
225437 SBKF, LLC 100.00 08,7988,7980000005810
225942 MULLOY OPERATING, INC. 94.64 2,60148,55643,5282,42700002,9132900
228937 MATADOR PRODUCTION COMPANY 99.69 467,997153,023,834147,321,0755,010,644195,56219,8488,7080662,5449,6223,900
229137 COG OPERATING LLC 99.74 274,913106,064,719104,576,7891,185,3950027,6220487,7719,3005,793
230757 NORDSTRAND ENGINEERING INC - ---000000320
231429 MANZANO LLC 100.00 084,75184,751000003210
239769 ZIMMERMAN OIL & GAS EXPLORATION, INC. 0.00 2,5302,5300000005,153280
241333 CHEVRON MIDCONTINENT, L.P. 99.80 18190,31890,13700000224206152
245872 JUDAH OIL LLC 97.61 32013,3965,7067,37000001411120
246205 HARLOW ENTERPRISES LLC 100.00 0000000001600
246289 WPX Energy Permian, LLC 99.62 74,06819,653,41819,524,78553,283001,2820132,7931,643204
253499 REGINA OIL & GAS LLC 100.00 00000000060
256073 J R OIL, LTD. CO. 100.00 0896,330896,3300000002,0060
256512 CML EXPLORATION, LLC 99.08 68174,33173,650000006442720
257988 LG&S OIL COMPANY, LLC 100.00 000000000126
258660 THREE FORKS RESOURCES, LLC 100.00 018,03518,035000004,3072560
258692 CHRISTMAS, LLC 100.00 012012000000070
260206 DAVID R. HINSON 100.00 00000000050
260297 BTA OIL PRODUCERS, LLC 98.49 492,72732,585,38232,087,3880005,267082,3532,788989
262294 CHESTNUT EXPLORATION AND PRODUCTION, INC. - ---000000240
265378 G and C Operating, LLC 95.60 51211,64910,21200966005921,8560
269184 ERNMAR INVESTMENTS, INC. 100.00 029,87529,875000000320
270085 B2J, L.L.C. 100.00 0000000001812
279579 TARCO ENERGY, LC 100.00 0000000002320
280554 CFM OIL, LLC 100.00 0000000009280
287160 MAVERICK OPERATING, LLC 100.00 0000000001288
289408 LOGOS OPERATING, LLC 99.82 141,77077,934,14477,102,378689,37500621017,2037,232150
291444 DIAMOND S ENERGY COMPANY 100.00 011,94611,946000000560
292731 BOGE, INC. 100.00 0601601000000280
297512 M&M OIL, LLC 100.00 0000000001200
298299 CROSS TIMBERS ENERGY, LLC 95.23 120,8042,529,9282,284,088112,58101,57010,8850114,7883,866217
308973 CATAMOUNT ENERGY PARTNERS LLC - (Negative)6626,404624,9031,5300000880
311845 ONSHORE ROYALTIES, LLC 100.00 071,73271,7320000002560
328213 KEM Ventures, LP 100.00 02,0072,0070000001200
328230 Sunset 2018, LLC 100.00 012,40912,409000000880
328565 BAM Permian Operating, LLC 98.83 4,740406,126398,6352,75100004,5817120
328741 Wapiti Operating, LLC 99.76 15,9246,590,4016,574,4770000018,7146,81688
328947 Spur Energy Partners LLC 99.91 18,48721,190,39820,713,255436,786172021,698039,29018,7031,995
328985 High River Resources Operating, LLC 95.51 128,6852,865,6802,724,94011,957009802,51214018
329319 LH Operating, LLC 52.03 61,123127,42866,3050000061,1684,0049
329326 FAE II Operating LLC 99.95 456983,531983,075000005305,8038
329337 Invito Operating, LLC 0.00 465465000000465240
329399 North Fork Operating, LP 99.80 766385,113384,34700000646840168
329487 BXP Operating, LLC 100.00 0199,611199,611000002161,8780
329493 OLEUM Energy LLC 100.00 0000000002,0040
329727 Sozo Natural Resources LLC 100.00 017917900000088
329736 SIMCOE LLC 100.00 63251,553,83250,198,7941,354,406000063218,5738
329748 Tascosa Energy Partners, L.L.C 97.96 14,321700,915668,82113,8323,3860555014,31733537
329818 Texas Standard Operating NM LLC 79.43 35,773173,912107,89130,24800000365
329877 IACX Production LLC 100.00 02,162,3422,162,3420000003,5840
330132 MorningStar Operating LLC 99.88 29,95025,482,41323,989,8291,454,71004,1543,770046,19911,560407
330205 Maximum Lease Service, Inc 100.00 012,62112,6210000001448
330220 RAYBAW Operating, LLC 90.28 130,4281,341,5211,211,09300000122,1672,942224
330238 Solis Partners, L.L.C. 100.00 01,141,6421,141,6420000003,2440
330289 Manzanita Operating, LLC 100.00 000000000400
330396 Avant Operating, LLC 97.55 148,5046,051,6085,453,408447,765001,931045,852652105
330423 Extex Operating Company 99.23 5,403701,698694,9130001,38201,0132,72040
330506 MR NM Operating LLC 100.00 0340,364293,31646,60000448001900
330539 Stanolind Permian LLC 100.00 092,37292,3720000001520
330608 Roughhouse Operating, LLC 99.06 82287,45984,4662,17100007776888
330655 Abo Petroleum, LLC 100.00 012,99812,998000000400
330662 K&M RESOURCES LLC 100.00 03,5513,5510000006560
330679 Empire New Mexico LLC 97.50 17,696706,563688,8670000014,1395,3200
330782 SCO PERMIAN, LLC 100.00 072,32872,328000000430
330859 Alpha Energy Partners LLC 100.00 076476400000080
330887 Opal Operating Company LLC 99.69 996323,042322,0460000009120
330921 T and Ds Lube Doctors LLC 100.00 05,4055,39800070080
330949 SCOUT ENERGY MANAGEMENT LLC - (Negative)6302,168302,1683,7206,0740001,02588242
330968 Silverback Operating II, LLC 98.70 10,839835,470824,60700024010,028697106
331054 Marlin Operating, LLC 93.11 25,850375,432283,08166,501000025,966488
331102 FE-NM, LLC 100.00 014,48514,20028500000850
331165 Earthstone Operating, LLC 98.72 300,54823,495,50821,276,9901,910,3606,4971,11300284,5393,135533
331199 Maverick Permian LLC - (Negative)6800,264549,0095,597,725919,37998,768001,715,7126,721532
331241 J & J Investments, LLC 100.00 0000000004880
331286 DKD Production, LLC - (Negative)6001600000160
331357 Lonestar Petroleum Services, LLC 100.00 0000000002720
331451 Black Top Operating, LLC 100.00 00000000060
331569 3R Operating, LLC 98.54 68,9564,729,6604,451,375166,169043,1600068,9581,386229
331595 Coterra Energy Operating E LLC 97.27 43,8621,605,4021,558,5420002,998030,55435169
331704 JAKD Solutions, LLC 100.00 03,8333,833000001380
331787 Sierra Madre Oil & Gas, LLC 0.00 698698000000070
332183 CM5 Resources, LLC 100.00 016,60916,609000000280
332195 Civitas Permian Operating, LLC 98.34 548,30933,113,45330,976,6741,579,65707,0991,7140589,8862,049232
332228 Waylander LLC 100.00 000000000960
332360 Moonshine Energy, LLC 100.00 03,9723,972000000120
332449 Paloma Permian AssetCo, LLC - (Negative)62,139,8552,139,855011,843000021280
332468 B&D Operating LLC 100.00 000000000420
332544 PBEX Operations, LLC - (Negative)6154,94550,845106,18500003,920331
332565 Desert Mountain Energy Corp. 100.00 091,40291,4020000001,4170
332698 Oso Perdido Services LLC 100.00 000000000160
332741 Ad Astra Resources LLC - (Negative)684,12284,009128000002850
332947 Avant Operating II, LLC 97.69 4,473193,786188,651662000051016824
333010 Jonah Energy LLC 99.78 60,31827,942,15426,356,1541,525,682000070,8461,360152
333090 Basin Oil & Gas Operating, LLC - (Negative)636,28634,3132,00400000980
333188 Animas Resources, LLC 100.00 01,7781,77800000230
333243 AZARIAH OPERATING, LLC 100.00 017,67417,6740000002400
333266 Dovetail Midstream, LLC - ---0000071702
333313 EW Operating (NM), LLC 100.00 069,31069,310000001162690
333444 3 Knight's LLC 100.00 000000000770
333465 Novo II Operating, LLC 100.00 01,1771,17700000060
333532 Moonshine Resources, LLC 100.00 02,9272,927000000120
333540 SOXGI LLC 100.00 015,41914,7346770080080
333683 SEP Legacy LLC 99.98 3831,809,0071,730,97089,027006,34103,5455,672334
370740 FOUNDATION ENERGY MANAGEMENT, LLC 100.00 000000000130
370841 BUFFCO PRODUCTION, INC. 100.00 00000000080
371029 JR CONE OPERATING, LLC 100.00 044,01644,016000000640
371416 FORTY ACRES ENERGY, LLC 100.00 0206,660206,6600000001,5120
371618 RELIABLE PRODUCTION LLC - (Negative)6191,918182,83410,729001520343760
371710 ADVANCED WIRELESS COMMUNICATIONS, L.L.C. 97.90 6,582313,513306,9310000001,6240
371838 DJR OPERATING, LLC - (Negative)69,809,5247,583,9212,231,20700001002,59416
371846 RAW OIL & GAS, INC. 100.00 012,88512,885000000800
372043 TAP ROCK OPERATING, LLC 99.34 41,5526,310,5016,050,637218,14000172042,18915423
372098 MARATHON OIL PERMIAN LLC 99.11 213,76123,891,49122,582,6321,090,555004,5430137,0002,423616
372165 Permian Resources Operating, LLC 99.42 631,447109,806,703103,181,6765,949,45244,128000569,6957,3651,731
372171 HILCORP ENERGY COMPANY - (Negative)6190,626,952184,261,3196,173,54400339,7231,06946,605107,4874,825
372210 LONGFELLOW ENERGY, LP 85.89 704,2384,990,4584,200,12086,1000000712,7857600
372286 ENDURING RESOURCES, LLC 98.60 194,52013,937,54212,549,7511,193,27100009436,905456
372290 RILEY PERMIAN OPERATING COMPANY, LLC 96.66 317,8129,528,6859,210,741000132052,4726,359907
372439 GULF EXPLORATION, L.L.C. 100.00 0000000047680
372497 RIM OPERATING, INC. - (Negative)6918,211851,365111,9670017,4380188720
372548 CONTINENTAL RESOURCES, INC. 100.00 07,9497,94900000080
372583 DGP ENERGY, LLC 100.00 06,0926,09200000080
372658 YATES INDUSTRIES LLC 0.00 6,5636,5630000006,263248
372823 SMC OIL & GAS, INC. 100.00 0109,512109,5120000001760
372834 EPIC ENERGY, L.L.C. - (Negative)62,195,4272,018,223211,614001,54305863,296256
372911 OSTRICH OIL AND GAS, LLC 100.00 02,1522,152000000160
372920 NOVO OIL & GAS NORTHERN DELAWARE, LLC 99.82 53,93630,574,43729,767,238749,33203,9310082,7731,055121
372938 JOINT RESOURCES COMPANY 100.00 000000000880
372991 American Energy Resources LLC 66.67 82416000000240
373075 XTO PERMIAN OPERATING LLC. 99.84 394,272244,606,860243,410,576790,63211,380000664,0198,7781,368
373276 PHX Energy, LLC 100.00 09609600000968
373483 Southbound Gas Company 0.00 12,62912,6290000000560
373495 Mustang Resources LLC 99.94 257451,345423,46127,30900318003164
373626 Permian Water Solutions, LLC 100.00 000000000320
373671 Unitex Oil & Gas, L.L.C. 100.00 02,84402,844000002930
373910 Coterra Energy Operating F LLC 95.93 525,10212,897,46712,351,92916,247004,189073,30067633
373933 Saguaro Petroleum, LLC - (Negative)6112,593111,1051,607000001,83648
374034 Flat Creek Resources, LLC 31.48 2,460,1693,590,2351,030,931111,40600008,92814440
374138 Petroleum Exploration Company Ltd., Limited P 100.00 0132,407132,40700000236940
Total: 99.5113,846,22472,810,597,7862,737,800,49963,126,0781,655,733269,287592,3331,06912,508,788464,55154,100
Where: Reporting Periods=September 2025 to April 2026, Region=All
  1. Gas is reported in MCF.
  2. Gas in New Mexico is reported at a pressure base of 15.025 psi absolute.
  3. The gas capture percentage is (gas produced - volumetric loss) / gas produced. The gas capture percentage will be blank:
    • - if no gas production has been reported.
    • - if volumetric loss is invalid.
  4. The gas capture percentage is assumed to be 100% if both the reported gas production and the volumetric loss are zero.
  5. The volumetric loss is the (gas produced - gas sold - beneficial use - emergency venting and flaring - N2,H2S,CO2 venting and flaring - venting from pneumatic controllers - exploratory well venting and flaring).
  6. The volumetric loss was less than zero and will be excluded from other calculations.
  7. This is the sum of all the valid volumetric loss listed above and may not match the volumetric formula applied to the totals.
  8. Sum of reported beneficial use.
  9. Sum of all venting and flaring not used to calculate volumetric loss. Use the expanded report format for more detailed venting and flaring amounts.
  10. Sum of all the distinct wells by operator reporting period. A particular well maybe be counted more than once if the well transferred ownership during a reporting period or the report is for more than one reporting period.
  11. Sum of all the distinct facilities by operator reporting period. A particular facilitt maybe be counted more than once if the facility transferred ownership during a reporting period or the report is for more than one reporting period.