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

تمرين 16

In full cost and successful efforts accounting, costs are amortized over either
proved reserves (PR) or proved developed reserves (PDR). Fill in the following
table to indicate which reserves (PR or PDR) should be used to amortize the costs
under each accounting method. If the costs should not be amortized, put an X to
indicate no amortization.