True or False questions: 1.Gas production and reserves are always converted to Barrel of Oil equivalents in the financial statements. 2.Under Successful efforts accounting, the company may choose to include future site restoration costs or exclude them at their discretion as long as they are consistent. 3.Under certain circumstances some development expenditures can be excluded in calculating Depreciation, Depletion and Amortization. 4.Support equipment and facilities that serve only one cost center should use straight line depreciation. 5.When DD&A rates are required to be revised, the company must restate all prior financial statements shown in the current annual report using the new rates