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Oberon Petroleum began plans for oil drilling at a new site in west Texas. Costs involved implementing, gathering and inter spent an additional $7,100,000 to

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Oberon Petroleum began plans for oil drilling at a new site in west Texas. Costs involved implementing, gathering and inter spent an additional $7,100,000 to acquire the mineral rights to the land that was owned by a local rancher and required $4 equipment to the site and hauling harvested. The company also acquired $2,390,000 of equipment to drill and pump the o cash. In order to complete the transaction, the company is contractually required to certain expenditures to restore the land at thi likelihood of $530,000 and a 30% likelihood of $700,000. The appropriate risk-free rate for Oberon is 3%. The company estimates 1,000,000 barrels of oil may be harvested from the oil site with no salvage. The equipment has a method to assign cost allocation to the natural resource and straight-line for its equipment. The following table provides the present value of $1, the period " n " is indicated by each row, and the interest "i" is indicater For simplicity assume all acquisitions and costs occurred on 1/1. 1. Provide the total amount that would be debited to the company's "Oil - natural resource" account at acquisition. 2. Determine the amount that would be credited to the company's "Asset retirement obligation" associated with the acquis 3. Determine the total amount of cash spent on 1/1 to begin oil harvesting at the site. 4. Determine the amount of depletion expense that would be recognized at year-end if the company harvested 300,000b per unit. 5. Determine the amount of depreciation expense that would be recognized at year-end. 6. Determine the amount of accretion expense that would be recognized at year-end. Round calculations to the nearest 7. Provide the name of the account that would be credited at year-end as accretion expense is recognized. gathering and interpreting the seismological data to discover the oil cost the company $370,000. The company er and required $48,000 to build easements onto the property that would support its freight trucks delivering rill and pump the oil. The equipment will be used in future extractions. All of these expenditures were paid in tore the land at the end of 5 years. The company projected a 20% likelihood of $350,000 of these costs, a 50% equipment has a useful life of 7 years and $290,000 anticipated salvage. Oberon uses the units-of-production rest " i " is indicated by each column Oberon Petroleum began plans for oil drilling at a new site in west Texas. Costs involved implementing, gathering and inter spent an additional $7,100,000 to acquire the mineral rights to the land that was owned by a local rancher and required $4 equipment to the site and hauling harvested. The company also acquired $2,390,000 of equipment to drill and pump the o cash. In order to complete the transaction, the company is contractually required to certain expenditures to restore the land at thi likelihood of $530,000 and a 30% likelihood of $700,000. The appropriate risk-free rate for Oberon is 3%. The company estimates 1,000,000 barrels of oil may be harvested from the oil site with no salvage. The equipment has a method to assign cost allocation to the natural resource and straight-line for its equipment. The following table provides the present value of $1, the period " n " is indicated by each row, and the interest "i" is indicater For simplicity assume all acquisitions and costs occurred on 1/1. 1. Provide the total amount that would be debited to the company's "Oil - natural resource" account at acquisition. 2. Determine the amount that would be credited to the company's "Asset retirement obligation" associated with the acquis 3. Determine the total amount of cash spent on 1/1 to begin oil harvesting at the site. 4. Determine the amount of depletion expense that would be recognized at year-end if the company harvested 300,000b per unit. 5. Determine the amount of depreciation expense that would be recognized at year-end. 6. Determine the amount of accretion expense that would be recognized at year-end. Round calculations to the nearest 7. Provide the name of the account that would be credited at year-end as accretion expense is recognized. gathering and interpreting the seismological data to discover the oil cost the company $370,000. The company er and required $48,000 to build easements onto the property that would support its freight trucks delivering rill and pump the oil. The equipment will be used in future extractions. All of these expenditures were paid in tore the land at the end of 5 years. The company projected a 20% likelihood of $350,000 of these costs, a 50% equipment has a useful life of 7 years and $290,000 anticipated salvage. Oberon uses the units-of-production rest " i " is indicated by each column

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