Which of the following are not included in the reported changes in proved oil and gas reserves

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Which of the following are not included in the reported changes in proved oil and gas reserves in the disclosure of proved oil and gas reserve information?

a. Changes due to improved recovery are not included.

b. Changes due to purchases of minerals in place are not included.

c. Changes due to environmental conditions are not included.

d. Changes due to extensions and discoveries are not included.

e. All of these changes are reported in separate categories.

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