Indicate whether each of the following items is a directly attributable operating expense (D), an allocable operating expense (A), or a capital expenditure (C):

____ Repairs that can be traced to individual wells 

____ Cost of pumping unit 

____ Installation of pumping unit 

____ Ordinary repair parts for pumping unit 

____ Repair of pumping unit 

____ Lease road maintenance 

____ Wages for employees who work only on one lease 

____ Wages for employees who designate hours worked on certain wells or leases 

____ Wages for employees who work on multiple leases, detailed records not kept 

____ Severance tax 

____ District office expenses 

____ Fuel for leases, invoices indicate particular lease 

____ Depreciation of truck used on one lease 

____ Depreciation of truck used on multiple leases, detailed mileage records not kept 

____ Property taxes 

____ Contract labor for refracturing, invoices indicate wells 

____ Workover for the purpose of restoring production 

____ Workover/recompletion for the purpose of obtaining new production 

____ Depreciation of district office facilities