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Which of the following items may be treated as excluded costs from the amortization base for a full cost company? A. Dry hole costs on

Which of the following items may be treated as excluded costs from the amortization base for a full cost company?

A. Dry hole costs on unproved properties

B. Delay rentals on unproved properties

C.Impairment costs on unproved properties

D.Abandonment costs of unproved properties

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