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you would always use the pit volumes, you would never use the flow‐out over a
                                141
                   given time.”

                          The Panel independently assessed the difference between the flow‐in and
                   flow‐out data and calculated that a maximum of approximately 80 bbls of fluids
                   (+/‐ 10 percent based on the flow‐in and flow‐out data) could have been lost
                   during the cementing job.  Using Sperry‐Sun data of flow‐in and flow‐out,
                   measured in gallons per minute and recorded every five seconds, the Panel
                   generated a flow‐out vs. flow‐in chart (Figure 5).  The Panel converted the
                   Sperry‐Sun data from gallons per minute to barrels per minute.  The chartʹs x‐
                   axis shows the time (hours/minutes/seconds) during which the cement job
                   occurred at the Macondo well.  On the y‐axis, the flow‐in value was plotted
                   against the flow‐out value in barrels per minute.  The difference between the
                   flow‐in and flow‐out values throughout the duration of the cement job was
                   approximately 80 barrels.  Assuming a 10% margin of error in the flow‐out
                   meter, the Panel calculated that an estimated 72 to 88 bbls of fluids could have
                   been lost during the production casing cement job.

                          This possible range of loss exceeded the entire volume of cement pumped
                   during the production casing cement job.  This could indicate that over‐
                   displacement of cement occurred in the shoe track.  In other words, the cement
                   could have been pumped into the well, past the shoe track, which would have
                   left spacer and no cement in the shoe track to isolate the center of the production
                   casing.  If over‐displacement occurred, it would have resulted in insufficient
                   cement coverage in the shoe track.


























                   141  Id. at 100‐101.


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