But David Amoss, an analyst at Howard Weil, broke ranks on Friday and downgraded Linn to Sector Perform from

Outperform, citing the company's treatment of its hedging costs. Amoss cut his estimate of 2 013 distributable cash flow to $2.45 per unit from $3.03, "to better reflect the underlying cost of the hedges" that he e stimates at $120 million annually, he wrote in a client note. Linn might have to make accretive acquisitions this year to co ver its $2.90 distribution, he added. Alternately, it is possible the distribution could be cut. Linn shares fell 3.8% on Friday, b ut still trade for two times book value. Linn has projected distributable cash flow of $684 million, or $3.31 a share, fo r 2012. It is due to report fourth-quarter