Indicate by a C whether the costs given below should be capitalized. Indicate by an lif 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.) son Costs to Capitalize Costs to Amortize SE FC SE FC U/P SE P/P A Bonus on unproved property B Bottom-hole contribution C Ad valorem taxes, paid in 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 K Dry development wells L Abandoned Costs Impairment of unproved M M properties N Future development costs Estimated decommissioning O costs Indicate by a C whether the costs given below should be capitalized. Indicate by an lif 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.) son Costs to Capitalize Costs to Amortize SE FC SE FC U/P SE P/P A Bonus on unproved property B Bottom-hole contribution C Ad valorem taxes, paid in 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 K Dry development wells L Abandoned Costs Impairment of unproved M M properties N Future development costs Estimated decommissioning O costs