Proved Property Cost Disposition Under SE

14. Gusher Oil Company computes DD\&AA on a field-wide basis. Balance sheet data as of 12/31/05 for Gusher's Macon field are as follows: a. Calculate DD 8 A for 2006. b. Calculate DD\&cA for 2006, assuming that part of the field, a proved property with gross acquisition costs of $30.000 and gross equipment cost of $70.000 and IDC of $215,000, was abandoncd during 2006