I guess what I'm trying to get at is.... I think it might be the same. Those discovery wells will be treated to start off with as development expenses at 30%. You don't necessarily know whether they're going to be successful or unsuccessful at that point in time, but if a discovery well proves to be unsuccessful, then it could become exploration and it would be deductible at 100%.
On November 2nd, 2017. See this statement in context.