Oil and Gas:

Required 1) Where would you present Supplemental Oil and Gas Disclosures in an Annual Report on Form 10-K?

Required 2) Why is the information referred to as "supplemental" information?

3. Which disclosures are not supplemental?

		SMOG disclosures
		Evaluation of exploratory well costs
		Costs incurred in oil and gas producing operations
		Proved oil and gas reserve information
		All of these are supplemental

Required 1) Does the standardized measure reflect the fair value of a company's proved reserves?

Required 2) Why or why not?