There has been much talk on these boards about the costs to lease, drill, and even operate a horizontal well but what about the costs associated with taking a horizontal well out of operation and completing final restoration?  

While the cost must be a function of depth and length of laterals, what do you folks think it would cost to plug a typical Utica/ Marcellus horizontal well?

All of this needs to be taken into consideration by the O & G company in the investment decision.  In the end, where does it all end up?