Fundamentals of Oil & Gas Accounting 5th Edition by Rebecca Gallun, Charlotte Wright

تمرين 14

Tadpole Oil Company has the working interest in a fully developed lease located in
Texas. As of 12/31/17, the lease had proved developed reserves of 1,200,000 barrels
and unrecovered costs of $12,000,000. During the third quarter of 2018, a new reserve
study was received that estimated proved developed reserves of 1,500,000 barrels as of
August 1, 2018.
Calculate DD&A for each quarter, assuming the following production and using the
first method illustrated in the chapter.