The capitalized costs incurred during the period (excluded from amortization) to purchase, lease or otherwise acquire an unproved property, including costs of lease bonuses and options to purchase or lease properties, the portion of costs applicable to minerals when land including mineral rights is purchased in fee, brokers' fees, recording fees, legal costs, and other costs incurred in acquiring properties.

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 932

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-10.(c)(7)(ii))

-URI http://asc.fasb.org/extlink&oid=27015464&loc=d3e511914-122862



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 10

-Paragraph c

-Subparagraph 3(ii)(A)

-Article 4