Jurek, you said:

"Q2 example : (WTI oil $120)

Gross bitumen revenues.....$85 M

Diluent purchased...............-($39 M)

Transportation and marketing cost.....-($3.4 M)"

I would caution, as being someone with an accounting background, that you are using a double negative. The parentheses indicate a negative number. Putting a negative sign in front is another negative. Two negatives equal a positive.

Sorry to be nitpicky. Don't want the newbies to see your well laid-out posting and misconstrue anything. Other than that comment, keep the info flowing, as I'm glad to see your thought processes ...