(a) Operators or lessees must maintain records that provide an accurate account of, or include all:
- (1) Oil shale mined;
- (2) Oil shale put through the processing plant and retort;
- (3) Mineral products produced and sold;
- (4) Shale oil products, shale gas, and shale oil by-products sold; and
- (5) Shale oil products and by-products that are consumed on-lease for the beneficial use of the lease.