Indicate by a C whether the costs given below should be capitalized. Indicate by an I if the costs must be included in computing amortization or by an E if the cost may be excluded from amortization under full cost. Indicate by an I if the costs should be amortized under successful efforts. (U/P is unproved property, and P/P is proved property.)

Cost a. Bonus on unproved property b. Bottom-hole contribution c. Ad valorem taxes, paid on U/P d. Legal costs for title defense, U/P e. Nondirect G&G, cumulative f. Delay rentals, cumulative g. Wells-in-progress h. Dry exploratory wells i. Successful exploratory wells j. Successful development wells k. Dry development wells 1. Abandoned costs m. Impairment of unproved properties n. Future development costs o. Estimated decommissioning costs Costs to Capitalize SE FC Costs to Amortize FC SE P/P U/P