Plan of Development (POD) is the key point in the Oil and Gas business of Indonesia Upstream Oil and Gas project. POD is a guideline for “The Contractor “(KKKS) to operate their project. There is a planning program that describe of project activities during the contract. KKKS also should construct the detail of program activities and budgeting (WP&B)), and financial authorization (AFE). In the Indonesia PSC Term, WP & B, AFE and POD is the integrated aspect that every “Contractor” should propose to BP. Therefore, between BP Migas and the Contractor should have the same perception all about aspect of POD, AFE and WP&B especially about the basic principle, mechanism and procedure, system and operational guidance.