The following table details the components of total cash costs for the comparative periods:
|Three Months Ended June 30,|
|2012||Per Mcfe||2011||Per Mcfe|
|(In thousands, except per-unit amounts)|
General and administrative expense (excludingstock-based compensation of $5,707 and $3,057,respectively)
|Current income tax expense||327||0.01||29,443||0.97|
|Total cash costs||$||83,047||$||2.72||$||117,118||$||3.85|
Current income tax expense associated withCanadian dividend tax
|Pro forma total cash costs||$||83,047||$||2.72||$||88,197||$||2.90|
_________________________ Total cash costs is a non-GAAP measure that is used by management to assess the Company’s cash operating performance. Forest defines total cash costs as all cash operating costs, including production expense; general and administrative expense (excluding stock-based compensation); interest expense; and current income tax expense.
Depreciation and Depletion Expense
Forest's per-unit depreciation and depletion expense for the three months ended June 30, 2012 increased 39% to $2.39 per Mcfe compared to $1.72 per Mcfe in the corresponding 2011 period. The increase was primarily the result of higher finding and development costs associated with Forest's oil and liquids focused capital expenditure program.