Intangible drilling costs (IDCs) encompass various non-physical expenses incurred during the exploration and drilling of oil and gas wells. Intangible Drilling Costs Include: 1. Permitting and Licensing Fees
2. Consulting and Professional Services
3. Lease Costs and Mineral Rights
4. Geophysical and Geological Surveys
5. Testing and Logging Costs
6. Salaries and Wages