| b. | Costs incurred for oil and gas property exploration and development activities (unaudited): |
| As of December 31, | ||||||||
| 2017 | 2016 | |||||||
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Exploration |
Ps. | 32,480,801 | Ps. | 41,661,666 | ||||
|
Development |
53,460,364 | 113,895,246 | ||||||
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Total costs incurred |
Ps. | 85,941,165 | Ps. | 155,556,912 | ||||
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