The only way the big 3 can get the audited costs of Prudhoe oil anywhere near 40 per barrel to produce is to add in costs of everything they do to that "production cost".  Including a percentage of home office G&A that they allocate to North Slope operations.  The cost of executive Gulfstream jets they charge to North Slope operations to fly up to AK or trans Atlantic from London. Not to mention the executive incentive and stock option programs.  How much litigation will it take to back out these "costs" from the 50 per barrel you claim to the actual cost?