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Costs incurred, including capitalized costs and costs charged to expense, associated with the acquisition of oil and gas properties that have proved reserves.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 932
-SubTopic 235
-Section 50
-Paragraph 19
-URI http://asc.fasb.org/extlink&oid=123377692&loc=d3e62038-109447

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 235
-Section 50
-Paragraph 18
-Subparagraph (a)
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Costs incurred, including capitalized costs and costs charged to expense, associated with the acquisition of oil and gas properties that have unproved reserves.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 932
-SubTopic 235
-Section 50
-Paragraph 18
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=123377692&loc=d3e62014-109447

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 932
-SubTopic 235
-Section 50
-Paragraph 19
-URI http://asc.fasb.org/extlink&oid=123377692&loc=d3e62038-109447

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Development costs incurred, including capitalized costs and costs charged to expense, in oil and gas activities.

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Exploration costs incurred, including capitalized costs and costs charged to expense, in oil and gas activities.

DEEP WELL OIL & GAS INC 10-K