Indicate whether each of the following items is a directly attributable operating expense (D), an allocable operating expense (A), or a capital expenditure (C):

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Repairs that can be traced to individual wells Cost of pumping unit Installation of pumping unit Ordinary repair parts for pumping unit Repair of pumping unit Lease road maintenance Wages for employees who work only on one lease Wages for employees who designate hours worked on certain wells or leases Wages for employees who work on multiple leases, detailed records not kept Severance tax District office expenses Fuel for leases, invoices indicate particular lease Depreciation of truck used on one lease Depreciation of truck used on multiple leases, detailed mileage records not kept Property taxes Contract labor for refracturing, invoices indicate wells Workover for the purpose of restoring production