On February 8, 2001, at 1154 central standard time, a Bell 206-L3 helicopter, N142DP, owned by D&P Central LLC of Lafayette, Louisiana, and operated by Rotorcraft Leasing Co. LLC of Broussard, Louisiana, received minor damage during a forced water landing (autorotation) into open ocean after a loss of engine power while operating in the vicinity of offshore platform, West Cameron 368, Gulf of Mexico. The commercial pilot and his 2 passengers were not injured. Visual meteorological conditions prevailed and a company VFR flight plan was filed for the 14 Code of Federal Regulations Part 135 non-scheduled on-demand air taxi flight. The flight originated at 1125 from oil platform, High Island 287. According to the operator's flight following records, the pilot reported (via radio) that he departed High Island 287 at 1125, with an estimated time of arrival at West Cameron 368 of 1139. He also reported his on-board fuel to be .9 hours remaining during the same radio transmission. While en-route, he radioed another helicopter operating near West Cameron 368 and stated that he would be "critical fuel", and requested that the refueling pad on the platform be left open. Additionally, the pilot reported that he "missed" the platform a "couple of miles" to the east. As the pilot made a turn to approach the platform for landing, the engine lost power. Subsequently, the pilot declared "MAYDAY", deployed the skid mounted float system, and autorotated the helicopter to a successful water landing. Upon landing, the pilot stopped the main rotor blades perpendicular to the longitudinal axis of the aircraft. The pilot and passenger deployed the life raft, exited the helicopter, and were later recovered to the platform with no reported injuries. About 4-5 minutes after the water landing, the helicopter rolled inverted. Recovery personnel reported that the helicopter was not structurally damaged prior to retrieval efforts. The aircraft was lifted onto a boat and transported to Cameron, Louisiana, where it was transferred by truck to Broussard, Louisiana, for examination by the FAA and the operator. During the examination, approximately 1.2 gallons of Jet-A fuel was found in the fuel tanks. The fuel quantity indicator and "Fuel Low" warning system light functioned normally during tests. According to the operator's flight following records, the helicopter had been operating for about 2 hours and 38 minutes after it was fueled with 98 gallons of fuel (approximately 2 hours and 40 minutes). The operator stated that the reason for the forced landing was "apparent fuel exhaustion."