The GSI's third report in the series "Fossil Fuels - At What Cost?" identifies and estimates support for oil and gas production in Norway. This detailed analysis identifies nine subsidies, six of which cost around NOK 25.5 billion (US$ 4 billion) in 2009. These subsidies include a tax reimbursement for exploration expenses, accelerated deductions on investments, research and development grants, the provision of seismic investigations by the Norwegian Petroleum Directorate, the provision of infrastructure and facilities by Gassco, and special treatment of the Snøhvit field in Northern Norway. The report analyzes the impacts of the three largest subsidies on government revenue, employment and carbon emissions. It also provides recommendations for the Norwegian government to improve the transparency of subsidy expenditures. Other studies in this series include coverage of Indonesia, Canada and Russia.