In regard to the gas and oil charges the oil and gas companies are charging royalty owners. It is confusing and you can  never be sure of the next charge they will conger up.  This may be off the wall but since they are charges the royalty owner has to pay, there should be a way to, at least get some credit for the charge as a loss of income. So, can these various charges be used as "costs" to operate a business when filing your Tax Return?  Like I said, this could be off the wall and I'm not educated in the royalty receiving business, yet. So, take care when answering an old man.   Robert Anderson