The capital account of Linn's K-1 includes deduction for IDC and cost depletion. Therefore, if taxpayer deducts IDC his basis upon sale will be the same as the capital account adjusted for any percentage depletion in excess of cost depletion. If he is amortizing IDC he will have a further adjustment for any IDC not fully deducted. At first blush you might think it is better to deduct rather than amortize IDC to get the full deduction over the years when the units are sold. However this appears to be a "wash" in that any additional IDC deductions will result in additional recapture ordinary income in the year of sale.