The results of operations for oil and gas producing activities for the year ended October 31, 2011 and October 31, 2010 were as follows: Production costs 183,743 96,267 Depletion and acceleration 344,932 220,078 Impairment 137,732 219,539 Net capitalized cost 2,074,900 Production costs 183,743 96,267 Accumulated depletion expense 989,713 1,200,652 Impairment 137,732 219,719.