The answer is “it depends.” State law - both statutes and case law - is one factor. The precise wording of your lease is another factor. Does the lease language specifically exclude costs or is it silent? How have the courts interpreted the statutes and the similar lease language? You can ask the operator how it is calculating and allocating those costs which can be deducted. Is the allocation based on a formula? The gas and liquids combined are a net positive on your check. Some operators combine the numbers and so you would not see a break-out between gas and liquids. Your question is more general than you realize.