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## COMSTOCK RESOURCES, INC. AND SUBSIDIARIES 

## NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued) 

Assets and liabilities of discontinued operations as of December 31, 2012 were as follows: 

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Income from discontinued operations is comprised of the following: 

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(1) Interest expense was allocated to discontinued operations based on the ratio of the net assets of discontinued operations to our consolidated net assets plus long- term debt. Interest expense is net of capitalized interest of $9,582 and $2,010 for the years ended December 31, 2012 and 2013, respectively. 

