Classify the text into the following 29 labels: 'Impacts on suppliers and other parties in registrant's value chain', 'Physical climate risks', 'Climate risks Materiality', 'Progress on achieving climate-related targets', 'Impacts on business operations', 'Reporting to Board', 'Impacts on mitigation and adaptation activities', 'Adoption of Transition Plan', 'Impacts on products and services', 'Internal carbon price and Carbon pricing as a measure of climate risk', 'Plan on how to achieve the targets', 'Transition risks', "Board's oversight of climate-related targets and goals", 'Targets as a part of the business model', 'NO', 'Emissions. Scope 2', 'Identified impacts as part of business strategy', 'Emissions. Scope 1', 'Climate Risk Identification and Assessment', 'Climate risk management and integration', 'Impacts on expenditure for research and development', 'Use of carbon offsets', "Management's Oversight and Expertise", "Board's oversight", "Transition's Plan Cost", 'Adoption of scenario analysis', 'Management Oversight Process', 'GHG Methodology', 'Time Horizons of Risks', and return the answer as the corresponding climate disclosure label.
text: Oil and gas interests cannot have a capitalized cost exceeding the present value, which can be discounted to 10 times the estimated future net cash flows from proved oil and gas reserves plus the cost or estimated fair market value of unproved interests. If the amount of capitalized costs exceeds this limit, an impairment is incurred.
label: NO