1. Exploration and drilling costs 2. Development costs 3. Production costs 4. Depreciation and depletion expenses 5. Operating expenses 6. Administrative expenses 7. Interest expenses 8. Taxes 9. Royalties 10. Transportation and marketing costs 11. Insurance expenses 12. Environmental remediation costs 13. Abandonment and decommissioning costs 14. Other direct and indirect costs related to the upstream petroleum operation.