https://www.bp.com/content/dam/bp/pdf/investors/bp-second-quarter-2010-results.pdf

Refer to BPs third-quarter 2010 report. Details about the impact of the Gulf of Mexico oil spill on BPs financial statements are provided in Note 2Significant event in the period What was the pretax expense for the third quarter of 2010 related to the oil spill? What is the total pretax expense for expenses related to the oil spill for the first nine months of 2010? Where do these amounts appear on the companys September 30, 2010 income statement?