Which of the following would be IDC?

a. Labor costs to build a road to the drillsite

b. Labor costs to build a road to a producing well

c. Cost of a drillstem test

d. Cost of surface casing

e. Installation costs of surface casing

f. Cost of drilling mud g. Damages paid to landowner h. Cost of flow lines, tanks, and separators i. Installation costs of flow lines, tanks, separators j. Drilling contractor’s charges under a footage-rate contract k. Drilling contractor’s charges under a turnkey contract l. Cost of cement