It's very straightforward: you buy the land, you get the mineral rights. So cost of acquisition is: how much land, the working condition of the well equipment,

It's very straightforward: you buy the land, you get the mineral rights. So cost of acquisition is: how much land, the working condition of the well equipment, and nearby production as a proxy for reserve capacities (or, in lieu of that, a finger in the wind.) One popular site for selling/re-selling both unleased and leased acreage is https://themineralmarket.com/ https://themineralmarket.com/