Free Notice (Other) - District Court of Federal Claims - federal

Case 1:99-cv-00550-ECH

Document 256-3

Filed 11/17/2006

Page 1 of 48

EXHIBIT 1

Case 1:99-cv-00550-ECH Document 256-3 Oil Royalty Underpayment Calculations Filed 11/17/2006 Corrected for Gravity Page 2 of 48
A Tranche One Month Jan-76 Jan-76 Jan-76 Jan-76 Jan-76 Jan-76 Jan-76 May-79 May-79 May-79 May-79 May-79 May-79 May-79 Nov-80 Nov-80 Nov-80 Nov-80 Nov-80 Nov-80 Nov-80 Nov-80 Nov-80 Nov-80 Nov-80 Nov-80 Nov-80 Feb-86 Feb-86 Feb-86 Feb-86 Feb-86 Feb-86 Feb-86 B C D E F G H I J

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39

Reported Highest Royalty Volume Royalty Offered Price Tranche One Lease Rate (Bbl) Price Paid Unregulated North Burbank Unit 12.50% 160,738 $13.31 $13.46 North Burbank Unit 16.67% 120 $13.31 $13.46 North Avant Unit 12.50% 3,033 $13.22 $13.40 Osage Hominy Unit 16.67% 10,434 $5.33 $13.46 Osage Hominy Unit 12.50% 37,916 $5.33 $13.46 East Hardy Unit 12.50% 347 $13.50 $13.50 East Hardy Unit 16.67% 8,181 $5.35 $13.50 North Burbank Unit North Burbank Unit North Avant Unit Osage Hominy Unit Osage Hominy Unit East Hardy Unit East Hardy Unit North Burbank Unit North Burbank Unit North Burbank Unit North Burbank Unit North Burbank Unit North Avant Unit Osage Hominy Unit Osage Hominy Unit Osage Hominy Unit Osage Hominy Unit Osage Hominy Unit East Hardy Unit East Hardy Unit North Burbank Unit North Burbank Unit North Avant Unit Osage Hominy Unit Osage Hominy Unit East Hardy Unit East Hardy Unit 12.50% 16.67% 12.50% 12.50% 16.67% 12.50% 16.67% 12.50% 16.67% 12.50% 16.67% 12.50% 12.50% 12.50% 16.67% 16.67% 16.67% 12.50% 12.50% 16.67% 12.50% 16.67% 12.50% 12.50% 16.67% 12.50% 16.67% 139,506 90 2,066 22,907 11,639 5,254 345 88,379 149 21,142 126 4,990 1,233 11,752 4,760 3,244 3,323 12,038 5,499 177 79,698 112 13,987 18,599 14,321 3,196 ** $19.12 $18.31 $19.19 $19.32 $7.03 $6.02 $19.35 $36.04 $52.83 $35.86 $35.96 $35.86 $35.88 $15.43 $6.84 $15.43 $35.86 $36.00 $48.00 $36.00 $20.71 $20.70 $18.62 $20.74 $20.54 $24.69 ** $19.31 $19.31 $19.25 $19.31 $19.31 $19.35 $19.35 $36.00 $36.00 $36.00 $36.00 $36.00 $35.94 $36.00 $36.00 $36.00 $36.00 $36.00 $36.04 $36.04 $24.51 $24.51 $23.82 $24.62 $24.35 $24.69

Minimum Royalty Due $270,441.69 $269.20 $5,080.28 $23,411.62 $63,793.67 $585.98 $18,407.00 $336,732.61 $289.65 $4,971.31 $55,306.09 $37,458.00 $12,708.11 $1,112.63 $398,187.34 $1,316.19 $95,139.00 $756.15 $22,455.00 $5,539.25 $52,884.00 $28,565.71 $19,467.89 $19,941.99 $54,171.00 $32,993.00 $1,063.18 $244,174.75 $457.61 $41,646.29 $57,238.42 $58,131.02 $9,866.00 **

Present Value of Reported Minimum Minimum Royalty Paid Underpayment Underpayment $267,417.50 $3,024.19 $30,976.73 $266.20 $3.00 $30.73 $5,012.03 $68.24 $699.01 $9,268.95 $14,142.67 $144,863.38 $25,261.58 $38,532.09 $394,684.20 $585.98 $0.00 $0.00 $7,316.94 $11,090.06 $113,595.48 $333,443.92 $274.64 $4,956.72 $55,306.09 $13,637.06 $3,953.64 $1,112.63 $398,187.34 $1,316.19 $94,769.01 $755.15 $22,367.67 $5,528.57 $22,664.74 $5,427.49 $8,344.16 $19,864.44 $54,171.00 $32,993.00 $1,062.36 $206,311.53 $386.40 $32,564.97 $48,222.79 $49,034.12 $9,866.00 ** $3,288.69 $15.01 $14.59 $0.00 $23,820.94 $8,754.48 $0.00 $0.00 $0.00 $369.99 $1.00 $87.33 $10.68 $30,219.26 $23,138.22 $11,123.73 $77.55 $0.00 $0.00 $0.82 $37,863.22 $71.21 $9,081.32 $9,015.63 $9,096.90 $0.00 $20,958.81 $95.66 $93.00 $0.00 $151,810.88 $55,792.29 $0.00 $0.00 $0.00 $3,218.54 $8.71 $759.68 $92.93 $262,877.34 $201,279.39 $96,765.35 $674.59 $0.00 $0.00 $7.15 $135,588.18 $255.01 $32,520.22 $32,284.98 $32,575.98 $0.00

Page 1

Exhibit 1

Case 1:99-cv-00550-ECH Document 256-3 Oil Royalty Underpayment Calculations Filed 11/17/2006 Corrected for Gravity Page 3 of 48
A Tranche One Month Jul-89 Jul-89 Jul-89 Jul-89 Jul-89 Jul-89 Jul-89 B C D E F G H I J

1 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63

Reported Highest Royalty Volume Royalty Offered Price Tranche One Lease Rate (Bbl) Price Paid Unregulated North Burbank Unit 12.50% 35,459 $19.66 $20.25 North Burbank Unit 16.67% 174 $19.25 $20.25 North Avant Unit 12.50% 5,601 $19.43 $20.25 Osage Hominy Unit 12.50% 18,359 $19.68 $20.25 Osage Hominy Unit 16.67% 13,395 $19.67 $20.25 East Hardy Unit 12.50% ** ** East Hardy Unit 16.67% 1,198 $19.36 $20.25

Minimum Royalty Due $89,755.59 $587.37 $14,177.53 $46,471.22 $45,217.17 ** $4,044.06

Present Value of Reported Minimum Minimum Royalty Paid Underpayment Underpayment $87,159.05 $2,596.54 $8,054.48 $560.02 $27.35 $84.83 $13,603.43 $574.10 $1,780.87 $45,157.63 $1,313.59 $4,074.75 $43,926.22 $1,290.95 $4,004.52 ** $3,865.00 $179.06 $555.44

TOTAL ** Empty cells indicates no data available

$2,174,814.57

$1,935,922.15

$238,892.42

$1,731,063.11

Lease North Burbank Unit North Burbank Unit North Avant Unit Osage Hominy Unit Osage Hominy Unit East Hardy Unit East Hardy Unit

Gravity 38.8 38.8 34.2 39.5 37.7 41.1 44.0

Page 2

Exhibit 1

Case 1:99-cv-00550-ECH

Document 256-3

Filed 11/17/2006

Page 4 of 48

EXHIBIT 2

Case 1:99-cv-00550-ECH

Document 256-3

Filed 11/17/2006

Page 5 of 48

Top 200 Per-Barrel Oil Sales Prices Reported Electronically to the Minerals Management Service for February 1986

Rank 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38

Lease Number 6010464760 6010464760 6010464760 6020017990 6010477060 0294675980 0295568770 5180078110 5180078120 1491469800 5030073210 0300594100 6070605010 6010083810 6010064730 1430354960 6010086300 6010384210 6010071750 6020040530 6010384210 6010071750 6010079070 0295538620 5180078610 5180058030 5110014370 5180058030 0470335360 1490299330 5180009560 1430285010 5110015420 5180019730 5180019730 5030077950 6010451060 5180009560

Payor Id 42545 42545 42545 42545 42545 44420 33990 28085 28085 25143 11270 10900 73855 50400 11270 10860 50400 38553 11270 33410 38553 11270 11270 39832 33410 77930 49320 77930 17550 17550 50400 22200 38257 50400 50400 39832 44730 50400

Company Name OSAGE CRUDE OIL PURCHASING INC OSAGE CRUDE OIL PURCHASING INC OSAGE CRUDE OIL PURCHASING INC OSAGE CRUDE OIL PURCHASING INC OSAGE CRUDE OIL PURCHASING INC PLAINS MARKETING, L.P. PLAINS RESOURCES, INC. HAZLEWOOD OIL AND GAS CO., INC HAZLEWOOD OIL AND GAS CO., INC B & G PRODUCTION BP AMERICA PRODUCTION COMPANY CHESAPEAKE OPERATING COMPANY APACHE CORP -INVALIDTEXACO EXPLR & PROD INC (TEPI) BP AMERICA PRODUCTION COMPANY BP AMERICA PRODUCTION COMPANY TEXACO EXPLR & PROD INC (TEPI) EXXON MOBIL CORPORATION BP AMERICA PRODUCTION COMPANY KERR MCGEE REFINING CORP. EXXON MOBIL CORPORATION BP AMERICA PRODUCTION COMPANY BP AMERICA PRODUCTION COMPANY ORYX ENERGY COMPANY KERR MCGEE REFINING CORP. SONAT EXPLORATION SERVICE DRILLING CO SONAT EXPLORATION CONOCO INCORPORATED CONOCO INCORPORATED TEXACO EXPLR & PROD INC (TEPI) EXXON MOBIL CORP MID PLAINS PETROLEUM CO. TEXACO EXPLR & PROD INC (TEPI) TEXACO EXPLR & PROD INC (TEPI) ORYX ENERGY COMPANY PHILLIPS PETROLEUM CO. TEXACO EXPLR & PROD INC (TEPI)

State Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma

Product Oil Oil Oil Oil Oil Condensate Oil Condensate Condensate Oil Oil Condensate Condensate Oil Oil Oil Oil Condensate Oil Oil Condensate Oil Oil Oil Oil Oil Oil Oil Condensate Condensate Condensate Condensate Oil Condensate Condensate Oil Oil Condensate

Sale Value $ 1,318.04 $ 1,318.04 $ 1,318.04 $ 2,993.11 $ 919.79 $ 0.81 $ 5,397.38 $ 4,719.77 $ 4,719.77 $ 9,470.45 $ 933.78 $ 71.73 $ 0.24 $ 1.20 $ 4,394.08 $ 250.61 $ 38.72 $ 125.76 $ 622.00 $ 1,683.81 $ 2,765.57 $ 932.96 $ 12,183.28 $ 207.93 $ 3,295.67 $ 1,042.64 $ 3,598.62 $ 4,175.31 $ 1,435.84 $ 2,451.99 $ 181.84 $ 99.92 $ 3,720.20 $ 121.20 $ 121.12 $ 3,444.73 $ 12.24 $ 181.84

Sales Volume 36.9 36.9 36.9 83.92 28.06 0.03 199.94 178.34 178.34 371.39 38.52 2.96 0.01 0.05 186.24 10.77 1.68 5.52 27.76 75.17 123.57 41.76 546.32 9.33 148.11 46.86 162.1 188.8 64.97 110.95 8.24 4.54 169.1 5.52 5.52 157.15 0.56 8.32

Royalty Value Less Allowances $ 27.46 $ 27.46 $ 27.46 $ 187.07 $ 57.49 $ 0.10 $ 674.67 $ 227.58 $ 240.78 $ 147.98 $ 155.63 $ 14.35 $ 0.05 $ 0.15 $ 549.26 $ 31.33 $ 4.84 $ 15.72 $ 77.75 $ 105.24 $ 345.69 $ 116.62 $ 1,522.91 $ 25.99 $ 659.14 $ 173.77 $ 719.72 $ 695.89 $ 179.48 $ 306.50 $ 22.73 $ 12.49 $ 744.04 $ 15.15 $ 15.14 $ 688.94 $ 1.53 $ 22.73

Unit Price $ 35.72 $ 35.72 $ 35.72 $ 35.67 $ 32.78 $ 27.00 $ 27.00 $ 26.47 $ 26.47 $ 25.50 $ 24.24 $ 24.23 $ 24.00 $ 24.00 $ 23.59 $ 23.27 $ 23.05 $ 22.78 $ 22.41 $ 22.40 $ 22.38 $ 22.34 $ 22.30 $ 22.29 $ 22.25 $ 22.25 $ 22.20 $ 22.11 $ 22.10 $ 22.10 $ 22.07 $ 22.01 $ 22.00 $ 21.96 $ 21.94 $ 21.92 $ 21.86 $ 21.86

Page 1

Exhibit 2

Case 1:99-cv-00550-ECH

Document 256-3

Filed 11/17/2006

Page 6 of 48

Top 200 Per-Barrel Oil Sales Prices Reported Electronically to the Minerals Management Service for February 1986

Rank 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76

Lease Number 5100158920 0300192250 5050458900 5110015360 6010064730 6010064730 0300229580 6010193990 6010475990 6010451060 1430285060 5030081040 6010422060 6010002530 6150035030 6010468210 5110012190 5030077630 5030078600 1430250080 1430250080 1430250080 6010064380 6010467500 0300172560 6010464590 5180081460 5180081450 6010450370 0300027300 6010451230 6010451230 6010044250 6010447630 5030080250 6010077320 6010462560 0300155280

Payor Id 72145 10930 17550 11270 11270 11270 72615 39832 38553 44730 30260 10740 38553 13627 13627 42545 13627 23385 73755 10860 10860 10860 11270 50430 11110 39832 10860 10860 44730 41358 44730 44730 17940 44730 48905 17940 38553 17900

Company Name TOTAL PETROLEUM, INC.-OIL ANADARKO PETROLEUM CORPORATION CONOCO INCORPORATED BP AMERICA PRODUCTION COMPANY BP AMERICA PRODUCTION COMPANY BP AMERICA PRODUCTION COMPANY TXO C-O MARATHON OIL COMPANY ORYX ENERGY COMPANY EXXON MOBIL CORPORATION PHILLIPS PETROLEUM CO. INLAND PURC.&TRANSPORTATION CO ATOFINA PETROCHEMICALS INC. EXXON MOBIL CORPORATION BIGHEART PIPE LINE CORPORATION BIGHEART PIPE LINE CORPORATION OSAGE CRUDE OIL PURCHASING INC BIGHEART PIPE LINE CORPORATION F.C.D. OIL CORPORATION UNION OIL COMPANY OF CALIF BP AMERICA PRODUCTION COMPANY BP AMERICA PRODUCTION COMPANY BP AMERICA PRODUCTION COMPANY BP AMERICA PRODUCTION COMPANY TEXACO TRADING&TRANSPORTATION APACHE CORPORATION ORYX ENERGY COMPANY BP AMERICA PRODUCTION COMPANY BP AMERICA PRODUCTION COMPANY PHILLIPS PETROLEUM CO. MESA LIMITED PARTNERSHIP (MERGER) 38140 PHILLIPS PETROLEUM CO. PHILLIPS PETROLEUM CO. COFFEYVILLE RES CRUDE TRNS LLC PHILLIPS PETROLEUM CO. SANTA FE MINERALS EASTERN REG. COFFEYVILLE RES CRUDE TRNS LLC EXXON MOBIL CORPORATION COX OIL AND GAS

State Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma

Product Oil Condensate Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil Condensate Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil

Sale Value $ 250.78 $ 253.50 $ 1,431.19 $ 15,603.80 $ 3,993.28 $ 3,993.20 $ 212.19 $ 3,566.08 $ 13.60 $ 35.68 $ 122.72 $ 9,991.67 $ 131.58 $ 900.72 $ 3,401.90 $ 33,134.98 $ 3,984.25 $ 2,930.52 $ 6,801.86 $ 4,539.35 $ 4,737.15 $ 3,171.48 $ 35,461.76 $ 873.76 $ 238.46 $ 11,524.10 $ 4,821.07 $ 9,244.97 $ 74.96 $ 13,502.08 $ 69.36 $ 242.72 $ 3,255.60 $ 13.20 $ 268.04 $ 984.80 $ 785.10 $ 468.65

Sales Volume 11.53 11.71 66.57 727.6 186.4 186.4 9.92 167.5 0.64 1.68 5.78 472.53 6.24 42.72 161.4 1579.44 190.25 140.08 325.29 217.16 226.63 151.73 1697.52 41.83 11.42 552.56 231.25 443.45 3.6 652.88 3.36 11.76 157.76 0.64 13.04 48 38.31 22.9

Royalty Value Less Allowances $ 31.34 $ 31.69 $ 178.90 $ 3,120.76 $ 499.16 $ 499.15 $ 26.52 $ 445.76 $ 1.70 $ 4.46 $ 15.34 $ 209.55 $ 16.45 $ 112.59 $ 680.38 $ 3,624.14 $ 796.85 $ 366.31 $ 1,360.38 $ 567.42 $ 592.15 $ 396.43 $ 4,432.72 $ 109.22 $ 29.81 $ 1,440.52 $ 964.27 $ 1,848.99 $ 9.37 $ 1,687.76 $ 8.67 $ 30.34 $ 406.95 $ 1.65 $ 53.61 $ 123.10 $ 98.13 $ 58.58

Unit Price $ 21.75 $ 21.65 $ 21.50 $ 21.45 $ 21.42 $ 21.42 $ 21.39 $ 21.29 $ 21.25 $ 21.24 $ 21.23 $ 21.15 $ 21.09 $ 21.08 $ 21.08 $ 20.98 $ 20.94 $ 20.92 $ 20.91 $ 20.90 $ 20.90 $ 20.90 $ 20.89 $ 20.89 $ 20.88 $ 20.86 $ 20.85 $ 20.85 $ 20.82 $ 20.68 $ 20.64 $ 20.64 $ 20.64 $ 20.63 $ 20.56 $ 20.52 $ 20.49 $ 20.47

Page 2

Exhibit 2

Case 1:99-cv-00550-ECH

Document 256-3

Filed 11/17/2006

Page 7 of 48

Top 200 Per-Barrel Oil Sales Prices Reported Electronically to the Minerals Management Service for February 1986

Rank 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114

Lease Number 6010194360 6010194360 6010152560 6010384210 6010152560 6010107200 6010464450 6010464590 6010448670 6010152560 6010464450 5180053920 6010011620 6010454950 5030068480 0470550210 0470279960 0475571580 1490299320 1490299320 0291613020 6010462560 5180076780 029108080B 6010152560 6070316190 6010076680 5030076360 5030076360 5030076360 5030076360 5030076360 6010106960 0290802490 6010061270 6010061270 0290802490 6010194360

Payor Id 22200 22200 38553 38553 38553 38553 38553 38553 10860 38553 38553 72615 38553 38553 33410 46855 46855 46855 46855 46855 72615 38553 72615 36275 38553 72410 11270 31810 31810 31810 31810 31810 11270 22200 49460 49460 22200 22200

Company Name EXXON MOBIL CORP EXXON MOBIL CORP EXXON MOBIL CORPORATION EXXON MOBIL CORPORATION EXXON MOBIL CORPORATION EXXON MOBIL CORPORATION EXXON MOBIL CORPORATION EXXON MOBIL CORPORATION BP AMERICA PRODUCTION COMPANY EXXON MOBIL CORPORATION EXXON MOBIL CORPORATION TXO C-O MARATHON OIL COMPANY EXXON MOBIL CORPORATION EXXON MOBIL CORPORATION KERR MCGEE REFINING CORP. CIMARRON OPERATING COMPANY CIMARRON OPERATING COMPANY CIMARRON OPERATING COMPANY CIMARRON OPERATING COMPANY CIMARRON OPERATING COMPANY TXO C-O MARATHON OIL COMPANY EXXON MOBIL CORPORATION TXO C-O MARATHON OIL COMPANY J M PETROLEUM CORPORATION EXXON MOBIL CORPORATION TRIGG DRILLING COMPANY, INC BP AMERICA PRODUCTION COMPANY JONES & PELLOW OIL CO. JONES & PELLOW OIL CO. JONES & PELLOW OIL CO. JONES & PELLOW OIL CO. JONES & PELLOW OIL CO. BP AMERICA PRODUCTION COMPANY EXXON MOBIL CORP SWEPI LP SWEPI LP EXXON MOBIL CORP EXXON MOBIL CORP

State Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma

Product Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil Condensate Oil Oil Oil Oil Oil Oil Oil Oil Condensate Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil

Sale Value $ 3,047.70 $ 1,523.84 $ 400.48 $ 2,073.46 $ 3,203.90 $ 5,675.22 $ 2,216.91 $ 1,506.52 $ 17,513.20 $ 168.13 $ 277.11 $ 979.84 $ 654.97 $ 104.23 $ 1,054.43 $ 220.51 $ 472.04 $ 472.04 $ 1,400.28 $ 236.02 $ 208.53 $ 64.78 $ 3,702.91 $ 7,358.32 $ 21.04 $ 2,012.01 $ 1,629.52 $ 3,687.48 $ 3,687.48 $ 3,687.48 $ 3,687.48 $ 3,687.48 $ 23,856.40 $ 22.33 $ 11,586.04 $ 11,586.04 $ 74.22 $ 1,420.14

Sales Volume 149.12 74.56 19.6 101.49 156.84 277.83 108.53 73.76 858.15 8.24 13.6 48.1 32.16 5.12 51.84 10.86 23.25 23.25 68.98 11.63 10.3 3.2 182.95 363.61 1.04 99.46 80.72 182.82 182.82 182.82 182.82 182.82 1184.32 1.11 577.28 577.28 3.7 70.83

Royalty Value Less Allowances $ 380.96 $ 190.48 $ 50.06 $ 259.17 $ 400.48 $ 709.41 $ 277.12 $ 188.32 $ 2,189.15 $ 21.02 $ 34.64 $ 163.31 $ 81.87 $ 13.03 $ 68.33 $ 27.56 $ 59.00 $ 59.00 $ 175.04 $ 29.50 $ 26.07 $ 8.10 $ 740.58 $ 114.97 $ 2.63 $ 335.34 $ 203.69 $ 516.25 $ 11.73 $ 11.73 $ 11.73 $ 11.73 $ 2,982.05 $ 2.79 $ 1,448.25 $ 1,448.25 $ 9.27 $ 177.44

Unit Price $ 20.44 $ 20.44 $ 20.43 $ 20.43 $ 20.43 $ 20.43 $ 20.43 $ 20.42 $ 20.41 $ 20.40 $ 20.38 $ 20.37 $ 20.37 $ 20.36 $ 20.34 $ 20.30 $ 20.30 $ 20.30 $ 20.30 $ 20.29 $ 20.25 $ 20.24 $ 20.24 $ 20.24 $ 20.23 $ 20.23 $ 20.19 $ 20.17 $ 20.17 $ 20.17 $ 20.17 $ 20.17 $ 20.14 $ 20.12 $ 20.07 $ 20.07 $ 20.06 $ 20.05

Page 3

Exhibit 2

Case 1:99-cv-00550-ECH

Document 256-3

Filed 11/17/2006

Page 8 of 48

Top 200 Per-Barrel Oil Sales Prices Reported Electronically to the Minerals Management Service for February 1986

Rank 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152

Lease Number 6010194360 1430285000 1430285000 1430285000 0290802490 0290802490 1430285000 1430285000 5030072140 0292070370 5180081560 6010064730 6070335310 5030072140 6150043460 1430285000 0300027300 5050258580 5050258570 5050551780 5050058100 5050258580 5050092520 5050258570 5050258570 5110008360 5100001550 5050258580 5110008370 6070231470 5050352060 6070049470 5050092560 5050352030 5180075470 0300897560 6070049480 6010105540

Payor Id 22200 22200 22200 22200 22200 22200 22200 22200 13627 22200 33796 11270 10900 13627 33410 22200 41358 38553 38553 38553 38553 38553 38553 38553 38553 39832 39832 38553 39832 38553 38553 38553 38553 38553 48905 72134 38553 21910

Company Name EXXON MOBIL CORP EXXON MOBIL CORP EXXON MOBIL CORP EXXON MOBIL CORP EXXON MOBIL CORP EXXON MOBIL CORP EXXON MOBIL CORP EXXON MOBIL CORP BIGHEART PIPE LINE CORPORATION EXXON MOBIL CORP FLINT HILLS RESOURCES BP AMERICA PRODUCTION COMPANY CHESAPEAKE OPERATING COMPANY BIGHEART PIPE LINE CORPORATION KERR MCGEE REFINING CORP. EXXON MOBIL CORP MESA LIMITED PARTNERSHIP (MERGER) 38140 EXXON MOBIL CORPORATION EXXON MOBIL CORPORATION EXXON MOBIL CORPORATION EXXON MOBIL CORPORATION EXXON MOBIL CORPORATION EXXON MOBIL CORPORATION EXXON MOBIL CORPORATION EXXON MOBIL CORPORATION ORYX ENERGY COMPANY ORYX ENERGY COMPANY EXXON MOBIL CORPORATION ORYX ENERGY COMPANY EXXON MOBIL CORPORATION EXXON MOBIL CORPORATION EXXON MOBIL CORPORATION EXXON MOBIL CORPORATION EXXON MOBIL CORPORATION SANTA FE MINERALS EASTERN REG. TORCH OPERATING COMPANY EXXON MOBIL CORPORATION BHP- INVALID (USE 38670)

State Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma

Product Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil Condensate Condensate Oil Oil

Sale Value $ 2,840.28 $ 171.41 $ 60.92 $ 110.01 $ 163.10 $ 114.21 $ 157.08 $ 75.72 $ 527.40 $ 22.22 $ 31,145.75 $ 1,868.08 $ 1,266.50 $ 2,637.06 $ 3,251.96 $ 15.95 $ 3,605.76 $ 817.13 $ 816.90 $ 1,205.22 $ 1,713.86 $ 2,617.95 $ 16,220.88 $ 11,891.35 $ 1,259.18 $ 2,444.49 $ 658.33 $ 601.56 $ 140.87 $ 264.92 $ 2,269.40 $ 1,761.23 $ 1,707.94 $ 2,755.24 $ 11.12 $ 182.02 $ 925.42 $ 1,667.20

Sales Volume 141.66 8.55 3.04 5.49 8.14 5.7 7.84 3.78 26.34 1.11 1556.49 93.36 63.32 131.88 162.72 0.8 180.96 41.04 41.04 60.55 86.11 131.54 815.04 597.5 63.27 122.83 33.08 30.23 7.08 13.32 114.25 88.67 85.99 138.72 0.56 9.17 46.64 84.04

Royalty Value Less Allowances $ 355.09 $ 21.42 $ 7.61 $ 13.75 $ 20.38 $ 14.28 $ 19.64 $ 9.46 $ 87.90 $ 2.78 $ 3,114.58 $ 233.51 $ 211.09 $ 439.51 $ 650.39 $ 2.00 $ 450.72 $ 102.15 $ 102.11 $ 150.65 $ 214.24 $ 327.24 $ 2,027.61 $ 1,486.42 $ 157.40 $ 407.42 $ 82.29 $ 75.20 $ 23.48 $ 44.16 $ 283.68 $ 220.16 $ 213.50 $ 344.41 $ 2.22 $ 22.75 $ 115.68 $ 208.40

Unit Price $ 20.05 $ 20.05 $ 20.04 $ 20.04 $ 20.04 $ 20.04 $ 20.04 $ 20.03 $ 20.02 $ 20.02 $ 20.01 $ 20.01 $ 20.00 $ 20.00 $ 19.99 $ 19.94 $ 19.93 $ 19.91 $ 19.90 $ 19.90 $ 19.90 $ 19.90 $ 19.90 $ 19.90 $ 19.90 $ 19.90 $ 19.90 $ 19.90 $ 19.90 $ 19.89 $ 19.86 $ 19.86 $ 19.86 $ 19.86 $ 19.86 $ 19.85 $ 19.84 $ 19.84

Page 4

Exhibit 2

Case 1:99-cv-00550-ECH

Document 256-3

Filed 11/17/2006

Page 9 of 48

Top 200 Per-Barrel Oil Sales Prices Reported Electronically to the Minerals Management Service for February 1986

Rank 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184 185 186 187 188 189 190

Lease Number 6010411360 6010105540 5110000190 5110007730 5110007070 8890625360 6010012650 5180075490 6070291170 6010371860 6010057270 6010057270 6010057270 6010064440 6010064810 6010064810 6010064810 6010064810 6010064810 6010064810 6010064810 6010064810 6010194040 6010064810 6010064810 6010064440 5180082730 5180082300 601004894A 601004894A 5180075480 029022465A 601004894A 5180072740 601004894A 601004894A 601004894A 6010068250

Payor Id 33410 21910 17550 39832 39832 37400 41358 48905 50400 11270 33410 33410 33410 33410 33410 33410 33410 33410 33410 33410 33410 33410 11270 33410 33410 33410 48905 48905 49460 49460 48905 33796 49460 72615 49460 49460 49460 49460

Company Name KERR MCGEE REFINING CORP. BHP- INVALID (USE 38670) CONOCO INCORPORATED ORYX ENERGY COMPANY ORYX ENERGY COMPANY MARLIN OIL CORPORATION MESA LIMITED PARTNERSHIP (MERGER) 38140 SANTA FE MINERALS EASTERN REG. TEXACO EXPLR & PROD INC (TEPI) BP AMERICA PRODUCTION COMPANY KERR MCGEE REFINING CORP. KERR MCGEE REFINING CORP. KERR MCGEE REFINING CORP. KERR MCGEE REFINING CORP. KERR MCGEE REFINING CORP. KERR MCGEE REFINING CORP. KERR MCGEE REFINING CORP. KERR MCGEE REFINING CORP. KERR MCGEE REFINING CORP. KERR MCGEE REFINING CORP. KERR MCGEE REFINING CORP. KERR MCGEE REFINING CORP. BP AMERICA PRODUCTION COMPANY KERR MCGEE REFINING CORP. KERR MCGEE REFINING CORP. KERR MCGEE REFINING CORP. SANTA FE MINERALS EASTERN REG. SANTA FE MINERALS EASTERN REG. SWEPI LP SWEPI LP SANTA FE MINERALS EASTERN REG. FLINT HILLS RESOURCES SWEPI LP TXO C-O MARATHON OIL COMPANY SWEPI LP SWEPI LP SWEPI LP SWEPI LP

State Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma

Product Oil Oil Condensate Oil Oil Condensate Oil Condensate Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil Condensate Condensate Oil Oil Condensate Oil Oil Condensate Oil Oil Oil Oil

Sale Value $ 1,536.83 $ 201.07 $ 15,312.93 $ 339.56 $ 946.32 $ 3,984.35 $ 1,594.40 $ 4.55 $ 4,258.88 $ 6,568.24 $ 2,131.94 $ 2,131.94 $ 2,131.93 $ 78.02 $ 130.03 $ 130.03 $ 130.03 $ 294.73 $ 294.73 $ 390.08 $ 216.71 $ 910.20 $ 7,398.80 $ 520.11 $ 104.02 $ 104.02 $ 3,379.31 $ 23,690.02 $ 40.77 $ 40.77 $ 8.82 $ 1.96 $ 167.58 $ 29.20 $ 365.75 $ 365.75 $ 365.75 $ 1,207.92

Sales Volume 77.48 10.14 772.39 17.14 47.77 201.23 80.56 0.23 215.6 332.8 108.35 108.35 108.35 3.97 6.62 6.62 6.62 15.01 15.01 19.87 11.04 46.37 376.96 26.5 5.3 5.3 172.33 1208.12 2.08 2.08 0.45 0.1 8.55 1.49 18.67 18.67 18.67 61.68

Royalty Value Less Allowances $ 192.12 $ 22.24 $ 1,914.13 $ 56.59 $ 157.72 $ 2.70 $ 199.30 $ 0.91 $ 532.36 $ 821.03 $ 266.49 $ 266.49 $ 266.49 $ 5.51 $ 9.17 $ 9.17 $ 9.17 $ 20.79 $ 20.79 $ 27.52 $ 15.30 $ 64.22 $ 924.85 $ 36.70 $ 7.34 $ 7.34 $ 675.86 $ 4,738.00 $ 5.09 $ 5.09 $ 1.76 $ 0.24 $ 20.95 $ 5.84 $ 45.72 $ 45.72 $ 45.72 $ 150.98

Unit Price $ 19.84 $ 19.83 $ 19.83 $ 19.81 $ 19.81 $ 19.80 $ 19.79 $ 19.78 $ 19.75 $ 19.74 $ 19.68 $ 19.68 $ 19.68 $ 19.65 $ 19.64 $ 19.64 $ 19.64 $ 19.64 $ 19.64 $ 19.63 $ 19.63 $ 19.63 $ 19.63 $ 19.63 $ 19.63 $ 19.63 $ 19.61 $ 19.61 $ 19.60 $ 19.60 $ 19.60 $ 19.60 $ 19.60 $ 19.60 $ 19.59 $ 19.59 $ 19.59 $ 19.58

Page 5

Exhibit 2

Case 1:99-cv-00550-ECH

Document 256-3

Filed 11/17/2006

Page 10 of 48

Top 200 Per-Barrel Oil Sales Prices Reported Electronically to the Minerals Management Service for February 1986

Rank 191 192 193 194 195 196 197 198 199 200

Lease Number 0300028470 5180072900 5180072920 5180072750 5180072910 5180072930 5180109200 5030077640 6010447630 0300229600

Payor Id 27517 72615 72615 72615 72615 72615 72134 17555 44730 33796

Company Name CONTINENTAL RESOURCES, INC. TXO C-O MARATHON OIL COMPANY TXO C-O MARATHON OIL COMPANY TXO C-O MARATHON OIL COMPANY TXO C-O MARATHON OIL COMPANY TXO C-O MARATHON OIL COMPANY TORCH OPERATING COMPANY CONOCOPHILLIPS COMPANY PHILLIPS PETROLEUM CO. FLINT HILLS RESOURCES

State Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma

Product Oil Condensate Condensate Condensate Condensate Condensate Condensate Oil Oil Oil

Sale Value $ 805.76 $ 426.40 $ 698.53 $ 931.15 $ 230.26 $ 204.40 $ 220.50 $ 5,497.23 $ 79.36 $ 1,043.29

Sales Volume 41.17 21.81 35.73 47.63 11.78 10.46 11.31 282.21 4.08 53.66

Royalty Value Less Allowances $ 100.72 $ 85.28 $ 139.71 $ 186.23 $ 46.05 $ 40.88 $ 37.42 $ 1,099.45 $ 9.92 $ 130.40

Unit Price $ 19.57 $ 19.55 $ 19.55 $ 19.55 $ 19.55 $ 19.54 $ 19.50 $ 19.48 $ 19.45 $ 19.44

Page 6

Exhibit 2

Case 1:99-cv-00550-ECH

Document 256-3

Filed 11/17/2006

Page 11 of 48

EXHIBIT 3

Case 1:99-cv-00550-ECH

Document 256-3

Filed 11/17/2006

Page 12 of 48

Top 200 Per-Barrel Oil Sales Prices Reported Electronically to the Minerals Management Service for July 1989

Rank 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37

Lease Number 6020027220 6010452400 6150049350 6010450370 6010452400 0300446230 5030076960 5030082800 5180070410 0290194300 0300269410 0291167120 5180069990 5180069980 6070280570 6070280570 6070280570 0470687360 6010447630 0291614370 6010450370 6010447630 0470626390 0300098300 5030067380 5030067390 0295538620 6070316740 5030069160 029553862A 5180048480 5180072640 5180072630 5180078640 5180078630 5180071980 029467439B

Payor Id 17100 44730 39831 44720 44730 72615 31860 29251 16917 72145 44645 46718 11110 11110 37930 37931 44640 44724 38553 72615 44720 44730 46473 36648 72615 72615 39831 50210 72145 39831 39832 33010 33010 33010 33010 33010 48720

Company Name EL PASO PRODUCTION OIL & GAS C PHILLIPS PETROLEUM CO. SUNOCO, INC (R&M) PHILLIPS 66 COMPANY PHILLIPS PETROLEUM CO. TXO C-O MARATHON OIL COMPANY L.E. JONES OPERATING, INC. MUSTANG FUEL CORPORATION CITGO PETROLEUM CORP. TOTAL PETROLEUM, INC.-OIL BRADMAR PETROLEUM CORPORATION RAM ENERGY COMPANY APACHE CORPORATION APACHE CORPORATION MCMAHON, C. L., JR. GENTRY BOBBIE LOU LIVING TRUST PETROLEUM INTERNATIONAL INC. GENESIS CRUDE OIL, L. P. EXXON MOBIL CORPORATION TXO C-O MARATHON OIL COMPANY PHILLIPS 66 COMPANY PHILLIPS PETROLEUM CO. QUINTANA PETROLEUM CORPORATION RAM ASSET MANAGEMENT-RAM GROUP TXO C-O MARATHON OIL COMPANY TXO C-O MARATHON OIL COMPANY SUNOCO, INC (R&M) BURLINGTON RESOURCES OIL & GAS TOTAL PETROLEUM, INC.-OIL SUNOCO, INC (R&M) ORYX ENERGY COMPANY KAISER-FRANCIS OIL COMPANY KAISER-FRANCIS OIL COMPANY KAISER-FRANCIS OIL COMPANY KAISER-FRANCIS OIL COMPANY KAISER-FRANCIS OIL COMPANY PACIFIC ENTERPRISES ROYALTY CO

State Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Kansas Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma

Product Oil Oil Oil Oil Oil Oil Oil Oil Oil Condensate Oil Oil Oil Oil Condensate Condensate Condensate Oil Oil Condensate Oil Oil Oil Condensate Oil Oil Oil Oil Oil Oil Condensate Condensate Condensate Condensate Condensate Condensate Oil

Sales Volume 18.08 0.08 103.75 0.08 0.08 0.16 36.5 0.12 152.04 90.47 178.89 23.95 31.25 7.62 0.42 0.42 0.42 549.24 0.72 0.4 0.4 0.56 4.7 4.88 24.83 24.83 4.46 1.26 28.18 1.61 12.09 0.69 6.91 18.66 22.12 15.21 33.68

Sale Value $ 695.67 $ 2.80 $ 3,609.24 $ 2.24 $ 2.08 $ 3.92 $ 871.25 $ 2.76 $ 3,472.25 $ 2,008.08 $ 3,831.02 $ 510.16 $ 663.45 $ 161.71 $ 8.88 $ 8.88 $ 8.88 $ 11,564.40 $ 15.12 $ 8.40 $ 8.24 $ 11.52 $ 96.66 $ 100.08 $ 509.09 $ 509.09 $ 90.95 $ 25.68 $ 574.05 $ 32.79 $ 246.04 $ 14.03 $ 140.33 $ 378.90 $ 449.06 $ 308.73 $ 683.28

Royalty Value Prior To Allowances $ 43.48 $ 0.35 $ 403.17 $ 0.28 $ 0.26 $ 0.49 $ 174.22 $ 0.46 $ 52.83 $ 251.01 $ 239.44 $ 63.77 $ 110.57 $ 26.95 $ 1.48 $ 1.48 $ 1.48 $ 1,445.55 $ 1.89 $ 1.05 $ 1.03 $ 1.44 $ 12.08 $ 12.51 $ 84.85 $ 84.85 $ 11.37 $ 4.28 $ 95.66 $ 4.10 $ 41.01 $ 2.81 $ 28.07 $ 75.78 $ 89.81 $ 61.75 $ 85.41

Unit Price $ 38.48 $ 35.00 $ 34.79 $ 28.00 $ 26.00 $ 24.50 $ 23.87 $ 23.00 $ 22.84 $ 22.20 $ 21.42 $ 21.30 $ 21.23 $ 21.22 $ 21.14 $ 21.14 $ 21.14 $ 21.06 $ 21.00 $ 21.00 $ 20.60 $ 20.57 $ 20.57 $ 20.51 $ 20.50 $ 20.50 $ 20.39 $ 20.38 $ 20.37 $ 20.37 $ 20.35 $ 20.33 $ 20.31 $ 20.31 $ 20.30 $ 20.30 $ 20.29

Page 1

Exhibit 3

Case 1:99-cv-00550-ECH

Document 256-3

Filed 11/17/2006

Page 13 of 48

Top 200 Per-Barrel Oil Sales Prices Reported Electronically to the Minerals Management Service for July 1989

Rank 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74

Lease Number 8890898960 5100002730 0300300740 0300148150 0300590540 5180072390 5180073250 6070614270 5030077340 5030072120 0300098300 6020012870 0470861880 6150039230 5050512370 0295538620 5050512370 6020012150 6020055770 6010051910 5180089580 5030077950 6020040530 5100002730 6020021140 0291217930 6070334820 5100002700 0300646280 6020060570 5180072400 0300616150 0300646260 5180073260 0300608040 6010425940 0300292480

Payor Id 17555 39831 72615 72145 72145 33796 33796 10317 72145 31150 36648 33410 17812 33410 33410 39831 33410 33410 33410 33410 39831 39831 33410 39831 39831 39831 10317 39831 13855 33796 33796 13855 13855 33796 13855 44510 46459

Company Name CONOCOPHILLIPS COMPANY SUNOCO, INC (R&M) TXO C-O MARATHON OIL COMPANY TOTAL PETROLEUM, INC.-OIL TOTAL PETROLEUM, INC.-OIL FLINT HILLS RESOURCES FLINT HILLS RESOURCES NATIONAL ENRGY GROUP INC TOTAL PETROLEUM, INC.-OIL NOVA ENERGY CORPORATION RAM ASSET MANAGEMENT-RAM GROUP KERR MCGEE REFINING CORP. CORONADO PETROLEUM CORPORATION KERR MCGEE REFINING CORP. KERR MCGEE REFINING CORP. SUNOCO, INC (R&M) KERR MCGEE REFINING CORP. KERR MCGEE REFINING CORP. KERR MCGEE REFINING CORP. KERR MCGEE REFINING CORP. SUNOCO, INC (R&M) SUNOCO, INC (R&M) KERR MCGEE REFINING CORP. SUNOCO, INC (R&M) SUNOCO, INC (R&M) SUNOCO, INC (R&M) NATIONAL ENRGY GROUP INC SUNOCO, INC (R&M) DOMINION EXPLR & PROD. INC. FLINT HILLS RESOURCES FLINT HILLS RESOURCES DOMINION EXPLR & PROD. INC. DOMINION EXPLR & PROD. INC. FLINT HILLS RESOURCES DOMINION EXPLR & PROD. INC. FREEPORT-MCMORAN, INC. HEC PETROLEUM INC.

State Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma

Product Oil Oil Condensate Oil Oil Condensate Condensate Oil Oil Condensate Condensate Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil Oil Condensate Oil Oil Condensate Oil Oil Condensate

Sales Volume 0.41 2.65 20.64 11.17 11.17 15.3 6.18 173.55 84.66 23.05 57.69 153.69 157.22 158.7 164.67 124.59 166.39 170.67 118.88 161.04 163.85 165.57 75.01 109.6 73.26 39.01 181.75 43.48 18.58 10.8 24.63 5.65 14.29 15.42 4.64 374.11 19.12

Sale Value $ 8.31 $ 53.70 $ 418.16 $ 226.26 $ 226.26 $ 309.90 $ 125.17 $ 3,514.80 $ 1,714.42 $ 466.77 $ 1,168.24 $ 3,112.23 $ 3,183.71 $ 3,213.68 $ 3,334.57 $ 2,522.95 $ 3,369.40 $ 3,456.07 $ 2,407.32 $ 3,261.06 $ 3,317.96 $ 3,352.79 $ 1,518.95 $ 2,219.36 $ 1,483.41 $ 789.89 $ 3,680.05 $ 880.37 $ 376.20 $ 218.66 $ 498.66 $ 114.39 $ 289.30 $ 312.17 $ 93.93 $ 7,570.12 $ 386.88

Royalty Value Prior To Allowances $ 1.04 $ 6.71 $ 52.27 $ 28.29 $ 28.28 $ 61.98 $ 25.03 $ 702.96 $ 342.89 $ 77.95 $ 146.03 $ 309.65 $ 15.75 $ 517.76 $ 356.62 $ 315.37 $ 360.33 $ 432.02 $ 300.91 $ 407.63 $ 663.59 $ 670.56 $ 94.94 $ 277.42 $ 185.42 $ 98.74 $ 736.01 $ 110.05 $ 47.02 $ 27.33 $ 99.74 $ 14.30 $ 36.16 $ 62.43 $ 11.74 $ 315.41 $ 48.36

Unit Price $ 20.27 $ 20.26 $ 20.26 $ 20.26 $ 20.26 $ 20.25 $ 20.25 $ 20.25 $ 20.25 $ 20.25 $ 20.25 $ 20.25 $ 20.25 $ 20.25 $ 20.25 $ 20.25 $ 20.25 $ 20.25 $ 20.25 $ 20.25 $ 20.25 $ 20.25 $ 20.25 $ 20.25 $ 20.25 $ 20.25 $ 20.25 $ 20.25 $ 20.25 $ 20.25 $ 20.25 $ 20.25 $ 20.24 $ 20.24 $ 20.24 $ 20.24 $ 20.23

Page 2

Exhibit 3

Case 1:99-cv-00550-ECH

Document 256-3

Filed 11/17/2006

Page 14 of 48

Top 200 Per-Barrel Oil Sales Prices Reported Electronically to the Minerals Management Service for July 1989

Rank 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112

Lease Number 0300292470 5180048490 5180093050 8890898950 6010453060 0291009370 6010003290 5180076800 0300384250 5180072640 0300771410 5180052400 5180072630 5100002140 6150051920 6150050870 6150050840 6150050850 6150050340 0470278170 0300590530 0291410070 5110012740 5110000190 5110011080 0295595440 0300269310 0293020100 1430371670 0300616120 0290224650 0300407790 029121792A 0291079920 0300384290 5180072650 5180072660 0291009370

Payor Id 72615 39832 36275 17555 44730 72615 11270 33796 27420 33010 13855 72615 33010 39831 39831 39831 39831 39831 39831 11110 27813 39831 13420 17555 33410 72615 72145 39831 72615 72615 72145 72145 72145 39831 72145 33010 33010 72615

Company Name TXO C-O MARATHON OIL COMPANY ORYX ENERGY COMPANY J M PETROLEUM CORPORATION CONOCOPHILLIPS COMPANY PHILLIPS PETROLEUM CO. TXO C-O MARATHON OIL COMPANY BP AMERICA PRODUCTION COMPANY FLINT HILLS RESOURCES APACHE ENERGY RESOURCES CORP. KAISER-FRANCIS OIL COMPANY DOMINION EXPLR & PROD. INC. TXO C-O MARATHON OIL COMPANY KAISER-FRANCIS OIL COMPANY SUNOCO, INC (R&M) SUNOCO, INC (R&M) SUNOCO, INC (R&M) SUNOCO, INC (R&M) SUNOCO, INC (R&M) SUNOCO, INC (R&M) APACHE CORPORATION HARRELL PETROLEUM, INC SUNOCO, INC (R&M) BENSON MINERAL GROUP, INC. CONOCOPHILLIPS COMPANY KERR MCGEE REFINING CORP. TXO C-O MARATHON OIL COMPANY TOTAL PETROLEUM, INC.-OIL SUNOCO, INC (R&M) TXO C-O MARATHON OIL COMPANY TXO C-O MARATHON OIL COMPANY TOTAL PETROLEUM, INC.-OIL TOTAL PETROLEUM, INC.-OIL TOTAL PETROLEUM, INC.-OIL SUNOCO, INC (R&M) TOTAL PETROLEUM, INC.-OIL KAISER-FRANCIS OIL COMPANY KAISER-FRANCIS OIL COMPANY TXO C-O MARATHON OIL COMPANY

State Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma

Product Oil Condensate Condensate Oil Oil Oil Oil Oil Oil Condensate Oil Condensate Condensate Oil Oil Oil Oil Oil Oil Condensate Condensate Oil Oil Condensate Oil Condensate Condensate Condensate Condensate Condensate Condensate Condensate Condensate Oil Condensate Condensate Condensate Condensate

Sales Volume 10 45.77 0.45 0.68 44.48 12 10.08 191.12 9.92 0.69 59.93 3.47 6.91 66.96 28.71 30.87 51.03 46.56 20.36 22.79 88.61 5.28 374.08 494.24 294.06 17.6 1.53 132.09 9.92 17.04 9.63 8.15 47.88 22.57 7.24 0.35 0.35 29.68

Sale Value $ 202.24 $ 925.60 $ 9.10 $ 13.75 $ 899.20 $ 242.48 $ 203.68 $ 3,860.71 $ 200.32 $ 13.93 $ 1,209.35 $ 70.01 $ 139.29 $ 1,349.27 $ 578.51 $ 622.03 $ 1,028.25 $ 938.18 $ 410.25 $ 459.16 $ 1,784.29 $ 106.32 $ 7,531.87 $ 9,946.04 $ 5,917.13 $ 353.92 $ 30.76 $ 2,653.02 $ 199.20 $ 342.16 $ 193.28 $ 163.56 $ 960.88 $ 452.91 $ 145.25 $ 7.02 $ 7.02 $ 595.12

Royalty Value Prior To Allowances $ 25.28 $ 154.26 $ 1.82 $ 1.72 $ 112.40 $ 30.31 $ 25.46 $ 772.14 $ 25.04 $ 2.79 $ 151.17 $ 11.67 $ 27.86 $ 168.66 $ 149.70 $ 124.34 $ 205.73 $ 187.60 $ 82.01 $ 57.40 $ 223.04 $ 13.29 $ 1,506.37 $ 1,243.26 $ 591.72 $ 44.24 $ 3.84 $ 331.65 $ 24.90 $ 42.77 $ 24.16 $ 20.45 $ 120.12 $ 56.64 $ 18.15 $ 1.40 $ 1.40 $ 74.39

Unit Price $ 20.22 $ 20.22 $ 20.22 $ 20.22 $ 20.22 $ 20.21 $ 20.21 $ 20.20 $ 20.19 $ 20.19 $ 20.18 $ 20.18 $ 20.16 $ 20.15 $ 20.15 $ 20.15 $ 20.15 $ 20.15 $ 20.15 $ 20.15 $ 20.14 $ 20.14 $ 20.13 $ 20.12 $ 20.12 $ 20.11 $ 20.10 $ 20.08 $ 20.08 $ 20.08 $ 20.07 $ 20.07 $ 20.07 $ 20.07 $ 20.06 $ 20.06 $ 20.06 $ 20.05

Page 3

Exhibit 3

Case 1:99-cv-00550-ECH

Document 256-3

Filed 11/17/2006

Page 15 of 48

Top 200 Per-Barrel Oil Sales Prices Reported Electronically to the Minerals Management Service for July 1989

Rank 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150

Lease Number 0291079920 6010470710 6020051510 0300229580 6010038940 6010451160 6010146050 6010146050 6010146050 5180076130 1430250080 6010038940 143034046A 6070297940 6070297920 0300023910 5180041500 5180041510 5180041510 149029932A 6010038940 6010038940 5050258580 6020054830 0300384280 5030067380 029108080B 0470550210 029108080B 5050258570 6070013220 5110010090 5030081300 6010464250 5180079970 6010106150 5180076100 6010469350

Payor Id 39831 39831 33410 72615 33410 44730 33410 33410 33410 11361 13855 33410 72615 77420 77420 72145 17555 17555 17555 46855 33410 33410 76545 76570 46855 72615 72145 46855 19287 76545 39831 16420 10775 72145 44730 39831 46855 36340

Company Name SUNOCO, INC (R&M) SUNOCO, INC (R&M) KERR MCGEE REFINING CORP. TXO C-O MARATHON OIL COMPANY KERR MCGEE REFINING CORP. PHILLIPS PETROLEUM CO. KERR MCGEE REFINING CORP. KERR MCGEE REFINING CORP. KERR MCGEE REFINING CORP. SEAGULL MID-SOUTH INC. DOMINION EXPLR & PROD. INC. KERR MCGEE REFINING CORP. TXO C-O MARATHON OIL COMPANY THE WIL-MC OIL CORP. THE WIL-MC OIL CORP. TOTAL PETROLEUM, INC.-OIL CONOCOPHILLIPS COMPANY CONOCOPHILLIPS COMPANY CONOCOPHILLIPS COMPANY CIMARRON OPERATING COMPANY KERR MCGEE REFINING CORP. KERR MCGEE REFINING CORP. WALSH, F. HOWARD JR. WARD PETROLEUM CORPORATION CIMARRON OPERATING COMPANY TXO C-O MARATHON OIL COMPANY TOTAL PETROLEUM, INC.-OIL CIMARRON OPERATING COMPANY CHESAPEAKE MID-CONTINENT CORP WALSH, F. HOWARD JR. SUNOCO, INC (R&M) CEJA CORPORATION AMERICAN PETROLEUM TRADING,INC TOTAL PETROLEUM, INC.-OIL PHILLIPS PETROLEUM CO. SUNOCO, INC (R&M) CIMARRON OPERATING COMPANY ROBINOWITZ OIL COMPANY

State Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma

Product Oil Oil Oil Oil Oil Oil Oil Oil Oil Condensate Oil Oil Condensate Condensate Condensate Oil Condensate Condensate Condensate Oil Oil Oil Condensate Oil Oil Oil Condensate Oil Oil Condensate Oil Oil Oil Oil Condensate Oil Condensate Oil

Sales Volume 32.15 2.06 148.92 10.88 6.82 21.68 7.71 7.71 7.71 26.8 5.42 11.09 6.08 4.79 4.79 11.85 44.32 88.64 44.32 11.28 2.56 2.56 10.79 13.92 20.21 84.59 11.94 10.54 11.44 32.75 15.96 5.76 59.94 30.79 32.7 42.02 43.83 60.59

Sale Value $ 644.64 $ 41.28 $ 2,982.87 $ 217.92 $ 136.58 $ 434.16 $ 154.38 $ 154.37 $ 154.37 $ 536.40 $ 108.48 $ 221.95 $ 121.68 $ 95.85 $ 95.85 $ 237.10 $ 886.77 $ 1,773.54 $ 886.77 $ 225.69 $ 51.22 $ 51.22 $ 215.88 $ 278.47 $ 404.30 $ 1,692.17 $ 238.85 $ 210.84 $ 228.84 $ 655.10 $ 319.23 $ 115.21 $ 1,198.90 $ 615.85 $ 654.05 $ 840.45 $ 876.65 $ 1,211.85

Royalty Value Prior To Allowances $ 80.58 $ 5.16 $ 124.29 $ 27.24 $ 12.81 $ 54.27 $ 19.30 $ 19.30 $ 19.29 $ 67.05 $ 13.56 $ 20.80 $ 15.21 $ 15.98 $ 15.98 $ 29.64 $ 147.79 $ 295.59 $ 147.79 $ 28.21 $ 4.81 $ 4.80 $ 43.18 $ 11.60 $ 50.53 $ 282.03 $ 29.86 $ 26.35 $ 28.60 $ 131.02 $ 39.90 $ 19.20 $ 299.73 $ 76.98 $ 130.81 $ 105.05 $ 175.33 $ 151.49

Unit Price $ 20.05 $ 20.04 $ 20.03 $ 20.03 $ 20.03 $ 20.03 $ 20.02 $ 20.02 $ 20.02 $ 20.01 $ 20.01 $ 20.01 $ 20.01 $ 20.01 $ 20.01 $ 20.01 $ 20.01 $ 20.01 $ 20.01 $ 20.01 $ 20.01 $ 20.01 $ 20.01 $ 20.01 $ 20.00 $ 20.00 $ 20.00 $ 20.00 $ 20.00 $ 20.00 $ 20.00 $ 20.00 $ 20.00 $ 20.00 $ 20.00 $ 20.00 $ 20.00 $ 20.00

Page 4

Exhibit 3

Case 1:99-cv-00550-ECH

Document 256-3

Filed 11/17/2006

Page 16 of 48

Top 200 Per-Barrel Oil Sales Prices Reported Electronically to the Minerals Management Service for July 1989

Rank 151 152 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184 185 186 187 188

Lease Number 6020054830 511001009A 6070626160 0470319690 6070333750 7140040730 6070297930 6010428720 0294089160 149000422C 0291410070 0300437640 5110015990 5110006580 6010478420 6020047550 601000327A 5110003150 0440146090 1490299330 6010085570 0291410070 6010450370 6070297910 6010471230 6010044220 0470335360 5180072880 6010450370 6010428720 6010044220 601000327A 6070313040 6070609330 6070626170 1490299320 0470279960 6020015680

Payor Id 22200 16420 72625 33796 33796 33410 77420 17940 39831 44420 39831 39831 39831 33410 22200 39831 39831 33796 40340 17555 22200 39831 44720 77420 17940 17940 17555 50430 44720 17940 17940 39831 50210 33796 72625 46855 46855 39831

Company Name EXXON MOBIL CORP CEJA CORPORATION PLAINS MARKETING, L.P. FLINT HILLS RESOURCES FLINT HILLS RESOURCES KERR MCGEE REFINING CORP. THE WIL-MC OIL CORP. COFFEYVILLE RES CRUDE TRNS LLC SUNOCO, INC (R&M) PLAINS MARKETING, L.P. SUNOCO, INC (R&M) SUNOCO, INC (R&M) SUNOCO, INC (R&M) KERR MCGEE REFINING CORP. EXXON MOBIL CORP SUNOCO, INC (R&M) SUNOCO, INC (R&M) FLINT HILLS RESOURCES NATL COOPERATIVE REFINERY ASSN CONOCOPHILLIPS COMPANY EXXON MOBIL CORP SUNOCO, INC (R&M) PHILLIPS 66 COMPANY THE WIL-MC OIL CORP. COFFEYVILLE RES CRUDE TRNS LLC COFFEYVILLE RES CRUDE TRNS LLC CONOCOPHILLIPS COMPANY TEXACO TRADING&TRANSPORTATION PHILLIPS 66 COMPANY COFFEYVILLE RES CRUDE TRNS LLC COFFEYVILLE RES CRUDE TRNS LLC SUNOCO, INC (R&M) BURLINGTON RESOURCES OIL & GAS FLINT HILLS RESOURCES PLAINS MARKETING, L.P. CIMARRON OPERATING COMPANY CIMARRON OPERATING COMPANY SUNOCO, INC (R&M)

State Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma

Product Condensate Oil Oil Oil Oil Oil Condensate Oil Oil Condensate Oil Oil Oil Oil Oil Oil Oil Oil Oil Condensate Oil Oil Oil Condensate Oil Oil Condensate Oil Oil Oil Oil Oil Oil Condensate Oil Oil Oil Oil

Sales Volume 13.92 97.45 198.29 89.33 84.18 85.12 19.17 70.41 1.41 0.32 2.82 90.27 80.85 165.01 136.88 169.57 105.05 153.85 4.5 91.79 192.84 3.02 0.4 19.17 35.58 160.1 80.81 0.56 0.32 70.41 160.1 10.02 293.7 47.32 198.3 66.95 87.2 85.02

Sale Value $ 278.41 $ 1,949.05 $ 3,965.90 $ 1,786.63 $ 1,683.61 $ 1,702.40 $ 383.40 $ 1,408.20 $ 28.20 $ 6.40 $ 56.40 $ 1,805.40 $ 1,617.00 $ 3,300.20 $ 2,737.60 $ 3,391.40 $ 2,101.00 $ 3,077.00 $ 90.00 $ 1,835.80 $ 3,856.80 $ 60.40 $ 8.00 $ 383.40 $ 711.60 $ 3,202.00 $ 1,616.20 $ 11.20 $ 6.40 $ 1,408.20 $ 3,202.00 $ 200.40 $ 5,873.94 $ 946.38 $ 3,965.90 $ 1,338.93 $ 1,743.90 $ 1,700.30

Royalty Value Prior To Allowances $ 34.80 $ 324.84 $ 793.18 $ 223.34 $ 336.73 $ 212.81 $ 63.90 $ 64.54 $ 3.53 $ 1.43 $ 7.06 $ 225.68 $ 323.40 $ 550.05 $ 342.20 $ 423.93 $ 262.63 $ 384.62 $ 8.44 $ 229.47 $ 482.00 $ 7.55 $ 1.00 $ 63.90 $ 88.95 $ 400.25 $ 202.02 $ 2.24 $ 0.80 $ 23.47 $ 400.25 $ 25.06 $ 978.99 $ 189.28 $ 793.18 $ 167.37 $ 217.99 $ 212.54

Unit Price $ 20.00 $ 20.00 $ 20.00 $ 20.00 $ 20.00 $ 20.00 $ 20.00 $ 20.00 $ 20.00 $ 20.00 $ 20.00 $ 20.00 $ 20.00 $ 20.00 $ 20.00 $ 20.00 $ 20.00 $ 20.00 $ 20.00 $ 20.00 $ 20.00 $ 20.00 $ 20.00 $ 20.00 $ 20.00 $ 20.00 $ 20.00 $ 20.00 $ 20.00 $ 20.00 $ 20.00 $ 20.00 $ 20.00 $ 20.00 $ 20.00 $ 20.00 $ 20.00 $ 20.00

Page 5

Exhibit 3

Case 1:99-cv-00550-ECH

Document 256-3

Filed 11/17/2006

Page 17 of 48

Top 200 Per-Barrel Oil Sales Prices Reported Electronically to the Minerals Management Service for July 1989

Rank 189 190 191 192 193 194 195 196 197 198 199 200

Lease Number 5180081750 0475571580 0470279960 5030081000 1491842200 6070626040 6010401940 0300335220 6070297880 6010470710 6010213760 5050551780

Payor Id 33796 46855 46855 72615 39831 33796 36340 10905 77420 39831 39831 76545

Company Name FLINT HILLS RESOURCES CIMARRON OPERATING COMPANY CIMARRON OPERATING COMPANY TXO C-O MARATHON OIL COMPANY SUNOCO, INC (R&M) FLINT HILLS RESOURCES ROBINOWITZ OIL COMPANY NCRA-OKLAHOMA -INVALIDTHE WIL-MC OIL CORP. SUNOCO, INC (R&M) SUNOCO, INC (R&M) WALSH, F. HOWARD JR.

State Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma

Product Oil Oil Oil Condensate Oil Oil Oil Condensate Condensate Oil Oil Condensate

Sales Volume 40.32 22.57 22.57 175.3 44.64 44.58 20.2 34.88 28.76 18.58 23.72 4.34

Sale Value $ 806.35 $ 451.37 $ 451.37 $ 3,505.70 $ 892.70 $ 891.50 $ 403.95 $ 697.50 $ 575.10 $ 371.53 $ 474.31 $ 86.78

Royalty Value Prior To Allowances $ 161.27 $ 56.42 $ 56.42 $ 701.14 $ 111.59 $ 178.30 $ 50.49 $ 87.19 $ 95.86 $ 46.44 $ 59.29 $ 17.36

Unit Price $ 20.00 $ 20.00 $ 20.00 $ 20.00 $ 20.00 $ 20.00 $ 20.00 $ 20.00 $ 20.00 $ 20.00 $ 20.00 $ 20.00

Page 6

Exhibit 3

Case 1:99-cv-00550-ECH

Document 256-3

Filed 11/17/2006

Page 18 of 48

EXHIBIT 4

Case 1:99-cv-00550-ECH

Document 256-3

Filed 11/17/2006

Page 19 of 48

Oil Royalty Underpayment Calculation Using Highest Offered Prices and Corrected for Gravity

A

B

C

D

E

F

G

H

I

J

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39

Tranche One Month Jan-76 Jan-76 Jan-76 Jan-76 Jan-76 Jan-76 Jan-76 May-79 May-79 May-79 May-79 May-79 May-79 May-79 Nov-80 Nov-80 Nov-80 Nov-80 Nov-80 Nov-80 Nov-80 Nov-80 Nov-80 Nov-80 Nov-80 Nov-80 Nov-80 Feb-86 Feb-86 Feb-86 Feb-86 Feb-86 Feb-86 Feb-86

Tranche One Lease North Burbank Unit North Burbank Unit North Avant Unit Osage Hominy Unit Osage Hominy Unit East Hardy Unit East Hardy Unit North Burbank Unit North Burbank Unit North Avant Unit Osage Hominy Unit Osage Hominy Unit East Hardy Unit East Hardy Unit North Burbank Unit North Burbank Unit North Burbank Unit North Burbank Unit North Burbank Unit North Avant Unit Osage Hominy Unit Osage Hominy Unit Osage Hominy Unit Osage Hominy Unit Osage Hominy Unit East Hardy Unit East Hardy Unit North Burbank Unit North Burbank Unit North Avant Unit Osage Hominy Unit Osage Hominy Unit East Hardy Unit East Hardy Unit

Reported Highest Royalty Volume Royalty Offered Price Rate (Bbl) Price Paid Unregulated 12.50% 160,738 $13.31 $13.46 16.67% 120 $13.31 $13.46 12.50% 3,033 $13.22 $13.40 16.67% 10,434 $5.33 $13.46 12.50% 37,916 $5.33 $13.46 12.50% 347 $13.50 $13.50 16.67% 8,181 $5.35 $13.50 12.50% 16.67% 12.50% 12.50% 16.67% 12.50% 16.67% 12.50% 16.67% 12.50% 16.67% 12.50% 12.50% 12.50% 16.67% 16.67% 16.67% 12.50% 12.50% 16.67% 12.50% 16.67% 12.50% 12.50% 16.67% 12.50% 16.67% 139,506 90 2,066 22,907 11,639 5,254 345 88,379 149 21,142 126 4,990 1,233 11,752 4,760 3,244 3,323 12,038 5,499 177 79,698 112 13,987 18,599 14,321 3,196 ** $19.12 $18.31 $19.19 $19.32 $7.03 $6.02 $19.35 $36.04 $52.83 $35.86 $35.96 $35.86 $35.88 $15.43 $6.84 $15.43 $35.86 $36.00 $48.00 $36.00 $20.71 $20.70 $18.62 $20.74 $20.54 $24.69 ** $19.31 $19.31 $19.25 $19.31 $19.31 $19.35 $19.35 $36.00 $36.00 $36.00 $36.00 $36.00 $35.94 $36.00 $36.00 $36.00 $36.00 $36.00 $36.04 $36.04 $24.51 $24.51 $23.82 $24.62 $24.35 $24.69

Minimum Royalty Due $270,441.69 $269.20 $5,080.28 $23,411.62 $63,793.67 $585.98 $18,407.00 $336,732.61 $289.65 $4,971.31 $55,306.09 $37,458.00 $12,708.11 $1,112.63 $398,187.34 $1,316.19 $95,139.00 $756.15 $22,455.00 $5,539.25 $52,884.00 $28,565.71 $19,467.89 $19,941.99 $54,171.00 $32,993.00 $1,063.18 $244,174.75 $457.61 $41,646.29 $57,238.42 $58,131.02 $9,866.00 **

Present Value of Reported Minimum Minimum Royalty Paid Underpayment Underpayment $267,417.50 $3,024.19 $30,976.73 $266.20 $3.00 $30.73 $5,012.03 $68.24 $699.01 $9,268.95 $14,142.67 $144,863.38 $25,261.58 $38,532.09 $394,684.20 $585.98 $0.00 $0.00 $7,316.94 $11,090.06 $113,595.48 $333,443.92 $274.64 $4,956.72 $55,306.09 $13,637.06 $3,953.64 $1,112.63 $398,187.34 $1,316.19 $94,769.01 $755.15 $22,367.67 $5,528.57 $22,664.74 $5,427.49 $8,344.16 $19,864.44 $54,171.00 $32,993.00 $1,062.36 $206,311.53 $386.40 $32,564.97 $48,222.79 $49,034.12 $9,866.00 ** $3,288.69 $15.01 $14.59 $0.00 $23,820.94 $8,754.48 $0.00 $0.00 $0.00 $369.99 $1.00 $87.33 $10.68 $30,219.26 $23,138.22 $11,123.73 $77.55 $0.00 $0.00 $0.82 $37,863.22 $71.21 $9,081.32 $9,015.63 $9,096.90 $0.00 $20,958.81 $95.66 $93.00 $0.00 $151,810.88 $55,792.29 $0.00 $0.00 $0.00 $3,218.54 $8.71 $759.68 $92.93 $262,877.34 $201,279.39 $96,765.35 $674.59 $0.00 $0.00 $7.15 $135,588.18 $255.01 $32,520.22 $32,284.98 $32,575.98 $0.00

Page 1

Exhibit 4

Case 1:99-cv-00550-ECH

Document 256-3

Filed 11/17/2006

Page 20 of 48

Oil Royalty Underpayment Calculation Using Highest Offered Prices and Corrected for Gravity

A

B

C

D

E

F

G

H

I

J

1 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60

Tranche One Month Jul-89 Jul-89 Jul-89 Jul-89 Jul-89 Jul-89 Jul-89

Tranche One Lease North Burbank Unit North Burbank Unit North Avant Unit Osage Hominy Unit Osage Hominy Unit East Hardy Unit East Hardy Unit

Reported Highest Royalty Volume Royalty Offered Price Rate (Bbl) Price Paid Unregulated 12.50% 35,459 $19.66 $21.00 16.67% 174 $19.25 $21.00 12.50% 5,601 $19.43 $21.00 12.50% 18,359 $19.68 $21.00 16.67% 13,395 $19.67 $21.00 12.50% ** ** $21.00 16.67% 1,198 $19.36 $21.00

Minimum Royalty Due $93,079.88 $609.12 $14,702.63 $48,192.38 $46,891.88 ** $4,193.84

Present Value of Reported Minimum Minimum Royalty Paid Underpayment Underpayment $87,159.05 $5,920.83 $18,366.40 $560.02 $49.10 $152.31 $13,603.43 $1,099.20 $3,409.71 $45,157.63 $3,034.75 $9,413.78 $43,926.22 $2,965.66 $9,199.47 ** $3,865.00 $328.84 $1,020.06

TOTAL ** Empty cells indicates no data available Lease North Burbank Unit North Burbank Unit North Avant Unit Osage Hominy Unit Osage Hominy Unit East Hardy Unit East Hardy Unit Gravity 38.8 38.8 34.2 39.5 37.7 41.1 44.0

$2,182,231.34

$1,935,922.15

$246,309.19

$1,754,069.94

Page 2

Exhibit 4

Case 1:99-cv-00550-ECH

Document 256-3

Filed 11/17/2006

Page 21 of 48

EXHIBIT 5

Case 1:99-cv-00550-ECH

Document 256-3

Filed 11/17/2006

Page 22 of 48

T1 Month Underperformance

A

B

C

D

E

F

G

H

I

T1 Month

FY

1 2 3 4 5 6 7 8

7886 7386 "Treasury "Treasury Interest" or Interest" or "Interest on "Interest on Overnighter Overnighter" " $ $ $ $ 57,297.81 $ 181,579.00 $ $ 5,241.25 $ N/A N/A

7386 "Interest on CDs"

7386 "Interest 7886 "Interest 7886 "Interest on Government on Government on CDs" Securities" Securities"

Total Annual Interest

Jan-1976 May-1979 Nov-1980 Feb-1986 Jul-1989

1976 1979 1981 1986 1989

$ 272,166.73 $ 725,565.23 $ 2,904,122.15 $ 505,819.84 $ 299,427.28

$ $ $ N/A N/A

-

$ $ $ $ $

9,663.04 66,224.58 310,354.82 23,739.11 22,958.66

$ $ $ N/A N/A

-

$ $ $ $ $

281,829.77 797,031.06 3,214,476.97 586,856.76 503,964.94

Page 1 of 3

Exhibit 5

Case 1:99-cv-00550-ECH

Document 256-3

Filed 11/17/2006

Page 23 of 48

T1 Month Underperformance

J

K

L

M

N

O

P Discount Basis 3month TBill rate 4.87% 9.61% 13.73% 7.06% 7.88%

Q

R

Average Monthly Interest (Actual) 1 2 3 4 5 6 7 8

7386 Average Daily Balance

7886 Average Daily Balance

Total Average Daily Balance

Average Daily Expected Invested Balance

3-mo. CD rate for T1 month

Investment Expected Basis 3Rate for T1 month Tmo. Bill rate 5.00% 9.99% 14.42% 7.29% 8.15% 5.11% 10.13% 15.43% 7.61% 8.64%

$ $ $ $ $

23,485.81 66,419.26 267,873.08 48,904.73 41,997.08

$ 6,185,287.81 $ 8,327,523.05 $ 23,250,215.10 $ 7,574,986.90 $ 4,257,500.19

$ $ $

6,853.67 7,176.93 (4,448.75) N/A N/A

$ 6,192,141.48 $ 8,334,699.98 $ 23,245,766.35 $ 7,574,986.90 $ 4,257,500.19

$ 6,167,141.48 $ 8,309,699.98 $ 23,220,766.35 $ 7,549,986.90 $ 4,232,500.19

5.14% 10.16% 15.68% 7.69% 8.76%

Page 2 of 3

Exhibit 5

Case 1:99-cv-00550-ECH

Document 256-3

Filed 11/17/2006

Page 24 of 48

T1 Month Underperformance

S T1 month expected yield on invested funds 1 2 3 4 5 6 7 8 $ $ $ $ $ 26,271.18 70,114.55 298,546.31 47,877.13 30,468.23 $ $ $ $ $

T

U

V

W

X

Y

Z

Allowable Uninvested Funds

Interest T1 month Rate on expected yield Uninvested on uninvested Funds funds 4.00% 4.00% 4.00% 7.12% 9.01% $ $ $ $ $ 83.33 83.33 83.33 148.33 187.71

1-month total expected

DAMAGES

Value of $1 on the Day Total Damages After T1 Month, Invested Through in 7-Year T-Bills through 12/31/2006 12/31/2006 10.2256317275 6.7053070219 9.1539436782 3.7949395687 3.0669422695 $ $ $ $ $ $ 29,334.26 25,336.87 281,543.80 336,214.94

25,000.00 25,000.00 25,000.00 25,000.00 25,000.00

$ $ $ $ $

26,354.51 70,197.89 298,629.64 48,025.47 30,655.94

$ $ $ $ $ $

2,868.70 3,778.63 30,756.56 37,403.89

TOTAL

Page 3 of 3

Exhibit 5

Case 1:99-cv-00550-ECH

Document 256-3

Filed 11/17/2006

Page 25 of 48

EXHIBIT 6

Case 1:99-cv-00550-ECH Document 256-3 Filed 11/17/2006 Page 26 Page Estimating Yields on Treasury Securities - Fedpoints - Federal Reserve Bank of New York of 48 1 of 3

ABOUT THE FED What We Do Introduction Fedpoints Statement of Condition Annual Reports Frequently Asked Questions History Organization Governance Visiting Holiday Schedule Employees Only

Home > About the Fed > What We Do FEDPOINT

Estimating Yields on Treasury Securities
Printer version

Computations of yields on Treasury securities depend on the face value, purchase price and maturity of the issue. The yield on a Treasury bill varies, depending on its method of computation. The discount method relates the investor's return to the bill's face value; the investment method relates the investor's return to the bill's purchase price. The discount method tends to understate yields relative to those computed by the investment method.

Treasury bills (T-bills), U.S. debt instruments with maturities of one year or less, play a central role in our nation's financial system. Backed by the full faith and credit of the U.S. government, Treasury bills are low-risk investments with a broad and liquid secondary market. Unlike comparable corporate issues, the interest earned on Treasury securities is exempt from state and local taxes. However, because Tbills are free of default risk, they generally have lower yields than corporate issues of comparable maturities. T-Bill Yields T-bills are purchased by investors at a weekly auction at less than face value and are redeemed at maturity at face value. The difference between the purchase price and the face value of the Tbill is the investor's return. The investor's return is used in mathematical formulas to determine the yield on T-bills. One formula, the discount yield method, takes into account the return as a percent of the face value of a T-bill, rather than its purchase price. Since the purchase price is typically less than face value, the discount method tends to understate the yield. An alternative formula, called the investment yield method, also can be used to calculate the yield. Unlike the discount yield formula, the investment yield method relates the investor's return to the purchase price of the bill. Both the discount yield and the investment yield, as well as the high, low and average prices of the auctioned T-bills, are made public in an official Treasury report shortly after the auction.

http://www.ny.frb.org/aboutthefed/fedpoint/fed28.html

11/16/2006

Case 1:99-cv-00550-ECH Document 256-3 Filed 11/17/2006 Page 27 Page Estimating Yields on Treasury Securities - Fedpoints - Federal Reserve Bank of New York of 48 2 of 3

The Treasury uses the discount and investment formulas for calculating yields on all T-bills, except the one-year bill. Yields reported by the Treasury are precise to several decimal places. The Discount Yield Method The following formula is used to determine the discount yield for Tbills that have three- or six-month maturities: Discount yield = [(FV - PP)/FV] * [360/M] FV = face value PP = purchase price M = maturity of bill. For a three-month T-bill (13 weeks) use 91, and for a six-month T-bill (26 weeks) use 182 360 = the number of days used by banks to determine short-term interest rates (the investment yield method is based on a calendar year: 365 days, or 366 in leap years). Example What is the discount yield for a 182-day T-bill, auctioned at an average price of $9,659.30 per $10,000 face value? Discount yield = [(FV - PP)/FV] * [360/M] FV = $10,000 PP = $9,659.30 M = 182 Discount yield = [(10,000) - (9,659.30)] / (10,000) * [360/182] Discount yield = [340.7 / 10,000] * [1.978022] Discount yield = .0673912 = 6.74% For the 13-week bill, the same formula would be used, dividing 360 by a maturity of 91 days rather than 182 days. The Investment Yield Method When comparing the return on investment in T-bills to other shortterm investment options, the investment yield method can be used. This yield is alternatively called the bond equivalent yield, the coupon equivalent rate, the effective yield and the interest yield. The following formula is used to calculate the investment yield for Tbills that have three- or six-month maturities: Investment yield = [(FV - PP)/PP] * [365 or 366/M] Example What is the investment yield of a 182-day T-bill, auctioned at an average price of $9,659.30 per $10,000 face value? Investment yield = [(FV - PP)/PP] * [365/M] FV = $10,000 PP = $9,659.30 M = 182 Investment yield = [(10,000 - 9,659.30) / (9,659.30)] * [365/182] Investment yield = [340.70] / 9,659.30] * [2.0054945] Investment yield = .0707372 = 7.07%

http://www.ny.frb.org/aboutthefed/fedpoint/fed28.html

11/16/2006

Case 1:99-cv-00550-ECH Document 256-3 Filed 11/17/2006 Page 28 Page Estimating Yields on Treasury Securities - Fedpoints - Federal Reserve Bank of New York of 48 3 of 3

For the 13-week bill, the same formula can be used, dividing 365 (or 366) by a maturity of 91 days. Yields on Treasury Notes and Bonds Treasury notes and bonds, fully-backed U.S. debt instruments with maturities of more than one year, pay the investor a fixed annual rate of return or coupon (paid semi-annually). The return on a Treasury note or bond is equal to its face value times the coupon interest rate. Formulas used by Treasury to calculate the investment yield on notes and bonds are complicated and vary, depending on the maturity of the issue. However, the investment yield on a bond or note held to maturity can be approximated with the following formula: {R + [(FV - PP)/M]} Investment yield= __________________ [(FV + PP)/2] R = coupon rate FV = face value PP = purchase price M = years to maturity Example What is the investment yield of a seven-year Treasury note issued at a price of $99.709, with an annual Treasury announced coupon of 7 7/8, payable semi-annually? R = 7 7/8 (7.875) FV = $100 PP = $99.709 M = 7 7.875 + [(100 - 99.709)/7] Investment yield = ________________ (100 + 99.709)/2 Investment yield = (7.875 + .0415714) / (99.8545) Investment yield = 7.9165714 / 99.8545 Investment yield = .0792810 = 7.93%

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11/16/2006

Case 1:99-cv-00550-ECH

Document 256-3

Filed 11/17/2006

Page 29 of 48

EXHIBIT 7

Case 1:99-cv-00550-ECH

Document 256-3

Filed 11/17/2006

Page 30 of 48

Mailing Deposit Lag

A

B

C

D

E

F

G T1 Month Damages Before Current Value $ 345.83 $ 751.12 $ 3,686.75 $ 852.89 $ 18.95 $ 5,655.54

Average Royalty Total Royalty Royalty Receipts Annual T1 month Payments made Receipts for FY Subject to Lag Prudent Rate by EFT for FY 1 2 Jan-1976 3 May-1979 4 Nov-1980 5 Feb-1986 6 Jul-1989 7 8 TOTAL $ $ $ $ $ 20,316,682.44 29,014,232.28 74,914,410.42 31,934,499.42 21,812,646.77 $ $ 6,443,648.64 $ 3,608,167.09 $ 5,722.31 $ 20,966,819.60 $ $ $ $ $ 20,316,682.44 22,570,583.64 71,306,243.33 31,928,777.11 845,827.17 5.34% 10.44% 16.22% 8.38% 7.03%

Annual Damages

$ $ $ $ $

4,149.93 9,013.43 44,241.04 10,234.66 227.45

H Value of $1 on the Day After T1 Month, Invested in 7-Year T-Bills through 12/31/2006 $ 10.23 $ 6.71 $ 9.15 $ 3.79 $ 3.07

I Current Value of T1 Month Damages $ 3,536.31 $ 5,036.49 $ 33,748.33 $ 3,236.66 $ 58.13 $ 45,615.92

Page 1 of 1

Exhibit 7

Case 1:99-cv-00550-ECH

Document 256-3

Filed 11/17/2006

Page 31 of 48

EXHIBIT 8

Case 1:99-cv-00550-ECH

Document 256-3
EFTs

Filed 11/17/2006

Page 32 of 48

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36

A 06/25/79 06/26/79 06/26/79 07/02/79 07/20/79 07/25/79 07/27/79 07/27/79 07/31/79 08/21/79 08/24/79 08/27/79 08/28/79 08/30/79

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $

B 1,255,443.09 37,482.02 69,407.23 30,093.19 362,864.47 985,473.60 870,262.18 84,412.19 14,785.27 563,349.93 1,820,405.67 256,684.78 91,624.58 1,360.44 6,443,648.64

C

D 12/19/80 12/23/80 12/24/80 12/29/80

$ $ $ $ $

E 674,570.46 147,126.89 2,689,664.16 96,805.58 3,608,167.09

F

G 10/01/85

$ $

H 5,722.31 5,722.31

I

J 10/03/88 10/20/88 10/20/88 10/21/88 10/25/88 10/28/88 11/21/88 11/21/88 11/22/88 11/23/88 11/25/88 11/25/88 12/05/88 12/20/88 12/21/88 12/22/88 12/23/88 12/27/88 01/20/89 01/20/89 01/24/89 01/25/89 01/26/89 02/10/89 02/21/89 02/22/89 02/23/89 02/24/89 02/27/89 03/20/89 03/21/89 03/22/89 03/23/89 03/24/89 04/20/89 04/20/89

K $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 898.98 5,181.46 1,446.30 496,802.71 774,781.31 1,729.39 4,804.00 324.82 447,072.59 575,829.83 350.22 238,210.41 2,108.21 4,408.59 531,576.28 283,821.09 375,486.93 375.47 1,311.64 11,761.20 605,210.66 754,991.31 28,254.08 3,076.14 2,620,443.50 3,103.32 605,650.79 737,474.64 230,486.11 5,340.21 1,926.21 98,513.74 925,517.45 261,848.14 6,764.14 5,504.51

Page 1 of 2

Exhibit 8

Case 1:99-cv-00550-ECH

Document 256-3
EFTs

Filed 11/17/2006

Page 33 of 48

A 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65

B

C

D

E

F

G

H

I

J 04/21/89 04/24/89 04/25/89 05/19/89 05/22/89 05/24/89 05/25/89 06/20/89 06/22/89 06/23/89 06/26/89 07/06/89 07/20/89 07/21/89 07/24/89 07/25/89 07/26/89 07/27/89 08/21/89 08/22/89 08/24/89 08/25/89 08/25/89 08/31/89 09/20/89 09/21/89 09/22/89 09/25/89

K $ 76,824.44 $ 914,563.39 $ 722,657.26 $ 1,047.50 $ 89,637.11 $ 732,424.02 $ 913,855.77 $ 9,511.57 $ 805,277.85 $ 937,807.03 $ 5,241.94 $ 2,350.26 $ 4,910.41 $ 79,330.47 $ 722,602.12 $ 914,061.66 $ 1,756.27 $ 1,083.06 $ 86,999.69 $ 19,501.62 $ 707,115.95 $ 1,052.39 $ 918,834.80 $ 663.29 $ 8,673.84 $ 79,101.96 $ 667,697.56 $ 889,849.99 $ 20,966,819.60

Page 2 of 2

Exhibit 8

Case 1:99-cv-00550-ECH

Document 256-3

Filed 11/17/2006

Page 34 of 48

EXHIBIT 9

Case 1:99-cv-00550-ECH

Document 256-3

Filed 11/17/2006

Page 35 of 48

Andersen Deposit Lag

A

B

C

D

E

F

G

H

I

J

K

L

T1 month

FY

Average Annual Average Daily Prudent Return Rate for FY

4 to 6 day lag

7 to 10 day lag

1 2 3 4 5 6 7 8 9 $ Jan-1976 May-1979 Nov-1980 Feb-1986 Jul-1989 1976 1979 1981 1986 1989 5.34% 10.44% 16.22% 8.38% 7.03% 0.01459016% 0.02860274% 0.04443836% 0.02295890% 0.01926027% $ $ 111 $ 6,744,506 $ 351,418 $ 431,239 Average Adjusted Damages Lag Lag 5 2.6 $ 5 2.6 $ 0.08 5 2.6 $ 7,792.58 5 2.6 $ 209.77 5 2.6 $ 215.95 $ $ $ $ 10,626 $ 77,447 $ 64,587 Average Adjusted Damages Lag Lag 8.5 6.1 $ 8.5 6.1 $ 8.5 6.1 $ 28.80 8.5 6.1 $ 108.46 8.5 6.1 $ 75.88

Page 1 of 2

Exhibit 9

Case 1:99-cv-00550-ECH

Document 256-3

Filed 11/17/2006

Page 36 of 48

Andersen Deposit Lag

M

N

O

P

Q

R

S

T

U

V

11 to 30 day lag

Over 30 day lag

Annual Damages

T1 Month Damages

1 2 3 4 5 6 7 8 9 $ $ $ $ $ $ 66 35,143 90 8,935 Minimum Adjusted Average Adjusted $ Damages Damages Lag Lag Lag Lag 20.5 18.1 $ $ 31 28.6 $ $ 20.5 18.1 $ 0.34 $ 541 31 28.6 $ 4.43 $ 4.85 20.5 18.1 $ 282.67 $ 1,344 31 28.6 $ 17.08 $ 8,121.14 20.5 18.1 $ 0.37 $ 30 31 28.6 $ 0.20 $ 318.81 20.5 18.1 $ 31.15 $ 31 28.6 $ $ 322.98 Total $ 8,767.77

W X Value of $1 on the Day After T1 Month, Current Value Invested in 7- of T1 Month Year T-Bills Damages through 12/31/2006

$ $ $ $ $ $

0.40 676.76 26.57 26.92 730.65

$ $ $ $ $

10.23 6.71 9.15 3.79 3.07

$ $ $ $ $ $

2.71 6,195.04 100.82 82.55 6,381.11

Page 2 of 2

Exhibit 9

Case 1:99-cv-00550-ECH

Document 256-3

Filed 11/17/2006

Page 37 of 48

EXHIBIT 10

Case 1:99-cv-00550-ECH

Document 256-3

Filed 11/17/2006

Page 38 of 48

Deposit Lag Summary

A 1 2 T1 month 3 Jan-1976 4 May-1979 5 Nov-1980 6 Feb-1986 7 Jul-1989 8 9 Total

B

C

D

E

F

Base Amount of Deposit Lag Damages Mailing Lag Andersen Lag Combined $ 345.83 $ $ 345.83 $ 751.12 $ 0.40 $ 751.52 $ 3,686.75 $ 676.76 $ 4,363.51 $ 852.89 $ 26.57 $ 879.46 $ 18.95 $ 26.92 $ 45.87 $ 5,655.54 $ 730.65 $ 6,386.19

$ $ $ $ $ $

G H I Current Value of Deposit Lag Damages (as of 12/31/2006) Mailing Lag Andersen Lag Combined 3,536.31 $ $ 3,536.31 5,036.49 $ 2.71 $ 5,039.20 33,748.33 $ 6,195.04 $ 39,943.37 3,236.66 $ 100.82 $ 3,337.48 58.13 $ 82.55 $ 140.68 45,615.92 $