Sure Thing Company has a working interest in Lease A. As of 12/31/05, the lease had reserves as follows:

Calculate DD&A for each quarter of 2006, assuming the following production, using both methods described in the book.

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Proved developed reserves: Proved reserves: Account balances at 12/31/05 were as follows: Proved property Accumulated DD&A-proved property Net proved property Wells and related E&F Accumulated DD&A-wells and RE&F Net wells and related E&F Oil 120,000 bbl Oil 180,000 bbl $ 120,000 40,000 $ 80,000 $1,600,000 300,000 $1,300,000 A new reserve estimate on October 31, 2006 was as follows: Proved developed reserves: Proved reserves: Oil 100,000 bbl Oil 150,000 bbl