Accounts of the National Iranian Oil Company over $1 billion in debt blocked; but this is only the tip of the iceberg of the company’s liabilities. The main debt is to the Central Bank and the National Development Fund; that is, to the nation’s savings and the people’s table; and the Budget Law, every year, delays repayment of it with a single sentence. In this section of the calculator, Mohammad Machin-Chian examines the full tally of the National Iranian Oil Company’s debt and its hidden costs for the people of Iran.