All lost balls are played under the lateral water hazard rule.
This includes a ball in a water hazard, marked hazard, out of bounds,
lost in the woods, or simply lost. If there is a drop area use the drop
area. If not, there are four options when you lose your ball to one of
these circumstances:
1) Add a penalty stroke and replay from the same spot.
2)
Add a penalty stroke then drop as far back as you want keeping the pin,
spot where your ball crossed the hazard, and your drop on the same
line.
3)
Add a penalty stroke then drop within 2 club lengths from the spot your
ball last crossed the hazard, entered the woods, or from where you
believe your ball was lost.
4) Play from the hazard with no penalty.
Scoring
example 1: Your drive (stroke 1) lands in the water, you take a drop
(stroke 2), hit your next on the green (stroke 3), then two putt for
bogey (strokes 4 & 5).
Scoring
example 2: Your drive (stroke 1) launches deep into the woods, you
take a drop (stroke 2) where it entered NOT where you think it landed,
hit your next on the green (stroke 3), then one putt for par (stroke 4).
The below video does a great job explaining:
http://www.youtube.com/watch?v=tj6MzuEStNs
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