Definitions of cost accounting terms frame compliance, including certified compliance reports and electronic XBRL filing requirements. Rule 2 defines key terms for the Cost Accounting Records (Petroleum Industry) Rules, 2011: the Companies Act as the governing Act; compliance report as a cost accountant authenticated report; Cost Accountant by reference to the Cost and Works Accountants Act; Cost Accounting Standards and Generally Accepted Cost Accounting Principles as Institute issuances; cost records as books relating to materials, labour and other cost items. It also defines Form A XBRL and Form B for electronic filing, petroleum activities, product and product group, turnover, and preserves meanings from the Act for undefined terms.