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14. Dwight Oil Company computes DD&A on a fieldwide basis. Balance sheet data as ata as of 1231/15 for Dwight's Anadarko Basin field are as follows: Unproved properties, net of impairment. S 200,000 Proved properties Less: Accumulated DD&A Net proved properties . . . . S 500,000 (100.000) 400,000 Wells and equipment -IDC. 3,000,000 1,400,000 1,300,000) Wells and equipment-L&WE Less: Accumulated DD&A- Wells Net wells and equipment. $3,100,000