WHIPPLE, Judge.
This case is before us on appeal from a judgment of the trial court which declared that, as a matter of law, LSA-R.S. 30:10 A(2) and the custom and usage of the oil and gas industry require that the unit of production depreciated well cost method of accounting be applied to determine unit well costs and remanded the matter to the Commissioner of Conservation (Commissioner) with instructions to adjust well costs for the subject wells and units employing...
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