- 46 -
cost for all of the Prudhoe Bay pits of $26,573,366, of which
Exxon’s 22-percent share would be $5,846,141). We accept
Mr. Wilson’s estimates of Exxon’s pit closing costs for the
Prudhoe Bay field.
We conclude that $24 million for Exxon’s share of the costs
of Prudhoe Bay well-site DRR represents, as of the end of the
years in issue, a reasonable estimate of such future costs.5
5 Obviously, the specific years in which wells are
constructed would control the specific year in which related
estimated well-site DRR costs would be accrued, subject to
resolution of the remaining issues herein.
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