Production from the Blue Ocean Sea Field X, the field asset for which you are the Asset
Accountant, has started in the current year 2018. You have been asked to recommend the basis
on which the charge for Depreciation, Depletion and Amortization (DD & A) for your field
asset should be calculated. You have been asked to consider three different methods for
calculating the DD&A and to calculate the results of the various methods for the accounting
period just ended.

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