In the disclosure of capitalized costs relating to oil and gas producing activities, which cost categories should

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In the disclosure of capitalized costs relating to oil and gas producing activities, which cost categories should not be included?

a. Mineral interests in properties are not included.

b. Support equipment and facilities are not included.

c. Uncompleted wells, equipment, and facilities are not included.

d. Dry-hole costs are not included.

e. All of these are included.

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