All of the following cost would be classified as lease and well equipment EXCEPT _________. a. Dirt-moving

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All of the following cost would be classified as lease and well equipment EXCEPT _________.

a. Dirt-moving necessary for location of a tank battery

b. Reentering a producing well for the purpose of perforating in a new zone or horizon

c. Labor to install a Christmas tree

d. Labor to install flow lines

e. None of these

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