#$5.$ Indicate whether the following costs would be expensed $($E$)$ or capitalized $($C$)$ under successful efforts or full cost accounting.

Costs

Successful Efforts

Full Cost

A$.$ Aerial Study to identify area of interest

$$

$$

B$.$ Seismic studies prior to leasing

$$

$$

C$.$ Broker$$s Fees

$$

$$

D$.$ Bottom$-$Hole Contribution $($Dry or Producing$)$

$$

$$

E$.$ Dry$-$Hole Contribution

$$

$$

F$.$ Delay Rental Payment

$$

$$

G$.$ Landman Salary to acquire properties

$$

$$

H$.$ G&G to select specific drill site

$$

$$

I.$$ Successful exploratory drilling

$$

$$