Darwin L. King, professor of accounting, and Edward D. King had an article published in the September 2016 issue of the Oil, Gas & Energy Quarterly. The article is titled "A Brief History of the Evolution of Percentage Depletion." King has done research in natural resource accounting and taxation for the last 17 years. The majority of his research in this area involves timber accounting and taxation. This is the 40th article that King has published in this journal since 2000.