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Energy > Intangible Drilling And Development Costs (IDC)

The following information is about Intangible Drilling And Development Costs (IDC).

Intangible Drilling And Development Costs (IDC) Defined

Costs incurred in preparing well locations, drilling and deepening wells, and preparing wells for initial production up through the point of installing control valves. None of these functions, because of their nature, have salvage value. Such costs would include labor, transportation, consumable supplies, drilling tool rentals, site clearance, and similar costs.

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