Secondary Processing Revenue

Revenue from secondary processing of earths, rocks and minerals not carried out at the extraction site (such as bitumen coating of chippings); secondary processing of materials recovered by dredging once they have been transferred from the dredging vessel (including the transfer process); secondary processing of crude oil into gases, liquids and solids; or metalworking processes that follow the forging process in which case the typical secondary processes are heat treating, rough machining, trimming, torch cutting, and testing.