The using of a rig and crew for the drilling, suspension, completion,
production testing, capping, plugging and abandoning, deepening,
plugging back, sidetracking, redrilling or reconditioning of a well
(except routine cleanout and pump or rod pulling operations) or the
converting of a well to a source, injection, observation, or producing
well, and including stratigraphic tests. Also includes any related
environmental studies. Associated costs include completion costs
but do not include equipping costs.