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Including the current and noncurrent portions, carrying value as of the balance sheet date of a written promise to pay a note, initially due after one year or beyond the operating cycle if longer, which can be exchanged for a specified amount of one or more securities (typically common stock), at the option of the issuer or the holder.

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Development costs incurred, including capitalized costs and costs charged to expense, in oil and gas activities.

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Contractual interest rate for funds borrowed, under the debt agreement.

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