Disclosure Descriptive Information
   
Label: Oil and Gas Accounting Policies [Hierarchy]
Name: OilAndGasPolicies
Parent Topic: ExtractiveActivitiesOilAndGas
Documentation: Disclosure of information about accounting policies of entities with oil and gas related activities.
Commentary: This does not seem like a disclosure.
Level: Detail
Information model: [Level 2 Text Block]
Completion state: WIP
Status:
Exemplar Viewer: OilAndGasPolicies
US GAAP XBRL Taxonomy Text Block: us-gaap:IndustrySpecificPoliciesOilAndGasTextBlock
US GAAP XBRL Taxonomy Network: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies | Machine-readable | Human-readable
References to Accounting Standards Codification (ASC) for Concepts in Disclosure
Item Description Reference
1 FASB: Topic:235 Subtopic:10 Section:50 Paragraph:3 http://asc.fasb.org/extlink&oid=68058157&loc=d3e18780-107790
2 FASB: Topic:932 Subtopic:10 Section:05 Paragraph:1 http://asc.fasb.org/extlink&oid=68067536&loc=d3e59496-109438
Example of Disclosure: Machine-readable
Exemplars Available for Disclosure: Machine-Readable | Human-Readable
Entity Name and Text Block or Detailed Disclosure
APACHE CORP TextBlock | ATLAS AMERICA PUBLIC #10 LTD. TextBlock | ATLAS AMERICA PUBLIC #11-2002 LTD. TextBlock | ATLAS AMERICA PUBLIC #12-2003 Limited Partnership TextBlock | Atlas America Public #14-2004 L.P. TextBlock | Atlas America Public #14-2005 (A) L.P. TextBlock | Atlas America Public #15-2005 (A) L.P. TextBlock | Atlas America Public #15-2006 (B) L.P. TextBlock | ATLAS AMERICA PUBLIC #9 LTD. TextBlock | ATLAS AMERICA SERIES 25-2004 (A) L.P. TextBlock | ATLAS AMERICA SERIES 25-2004 (B) L.P. TextBlock | Atlas America Series 26-2005 L.P. TextBlock | Atlas America Series 27-2006 L.P. TextBlock | Atlas Resources Public #16-2007 (A) L.P. TextBlock | Atlas Resources Public #17-2007 (A) L.P. TextBlock | Atlas Resources Public #17-2008 (B) L.P. TextBlock | Atlas Resources Public #18-2008 (A) L.P. TextBlock | Atlas Resources Public #18-2009 (B) L.P. TextBlock | Atlas Resources Public #18-2009 (C) L.P. TextBlock | Atlas Resources Series 28-2010 L.P. TextBlock | BILL BARRETT CORP TextBlock | BLACK HILLS CORP /SD/ TextBlock | BreitBurn Energy Partners L.P. TextBlock | CALLON PETROLEUM CO TextBlock | Caprock Oil, Inc. TextBlock | CIMAREX ENERGY CO TextBlock | Comstock Mining Inc. TextBlock | Comstock Mining Inc. TextBlock | CONOCOPHILLIPS TextBlock | DENBURY RESOURCES INC TextBlock | ENERGY XXI (BERMUDA) LTD TextBlock | EOG RESOURCES INC TextBlock | EXCO RESOURCES INC TextBlock | FIELDPOINT PETROLEUM CORP TextBlock | HARVEST NATURAL RESOURCES, INC. TextBlock | Kodiak Oil & Gas Corp TextBlock | NEWFIELD EXPLORATION CO /DE/ TextBlock | PANHANDLE OIL & GAS INC TextBlock | PANHANDLE OIL & GAS INC TextBlock | QR Energy, LP TextBlock | Reef Global Energy VI, L.P. TextBlock | Reef Global Energy VII, L.P. TextBlock | Reef Oil & Gas Drilling & Income Fund, L.P. TextBlock | Reef Oil & Gas Income & Development Fund III LP TextBlock | REGENT TECHNOLOGIES INC TextBlock | Resolute Energy Corp TextBlock | Texas Rare Earth Resources Corp. TextBlock | UNIT CORP TextBlock | W&T OFFSHORE INC TextBlock | WHITING PETROLEUM CORP TextBlock |
Prototype of Disclosure (Representation structure): Machine Readable
Line Label Object Class (Data type) Period Type Balance Report Element Name
1 Industry Specific Policies, Oil and Gas [Policy Text Block] Concept (Text Block (HTML)) For Period us-gaap:IndustrySpecificPoliciesOilAndGasTextBlock
2 Gas Balancing Arrangements, Policy [Policy Text Block] Concept (Text Block (HTML)) For Period us-gaap:GasBalancingArrangementsPolicy
3 Sales Method or Entitlements Method, Policy [Policy Text Block] Concept (Text Block (HTML)) For Period us-gaap:SalesMethodOrEntitlementsMethodPolicy
4 Exploratory Drilling Costs Capitalization and Impairment, Policy [Policy Text Block] Concept (Text Block (HTML)) For Period us-gaap:ExploratoryDrillingCostsCapitalizationAndImpairmentPolicy
5 Capitalization of Internal Costs, Policy [Policy Text Block] Concept (Text Block (HTML)) For Period us-gaap:CapitalizationOfInternalCostsPolicy
6 Interest in Unincorporated Joint Ventures or Partnerships, Policy [Policy Text Block] Concept (Text Block (HTML)) For Period us-gaap:InterestInUnincorporatedJointVenturesOrPartnershipsPolicy
7 Costs Incurred, Policy [Policy Text Block] Concept (Text Block (HTML)) For Period us-gaap:CostsIncurredPolicy
8 Full Cost or Successful Efforts, Policy [Policy Text Block] Concept (Text Block (HTML)) For Period us-gaap:FullCostOrSuccessfulEffortsPolicy
9 Full Cost Method Using Gross Revenue Method, Policy [Policy Text Block] Concept (Text Block (HTML)) For Period us-gaap:FullCostMethodUsingGrossRevenueMethodPolicy
10 Royalty Trust Distributable Income, Policy [Policy Text Block] Concept (Text Block (HTML)) For Period us-gaap:RoyaltyTrustDistributableIncomePolicy
Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
disclosures:OilAndGasPolicies rules-arcroles:disclosure-isSECType fro:DisclosureType
disclosures:OilAndGasPolicies rules-arcroles:disclosure-equivalentTextblock us-gaap:IndustrySpecificPoliciesOilAndGasTextBlock
Manual Disclosure Checklist Items
Item Level Disclosure Checklist Item Label Commentary Related

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Last updated: 5/3/2016 7:59:48 AM