Indicate whether the following types of expenditures are capitalized $($C$)$ or expensed $($E$)$ under the acceptable GAAP methods for each well drilled.

$\backslash$table$[[,$Successful Efforts,Full Cost$],[,$IDC,L&WE$,$IDC,L&WE$],[$Exploratory well:,,,,$],[$Successful$,,,,],[$Dry hole,,,,$],[\backslash$table$[[$Development well:$],[$Successful$]],,,,],[$Dry hole,,,,$]]$