Disclosure informationOil and Gas Accounting Policies [Hierarchy]

The following resource provides information about the disclosure Oil and Gas Accounting Policies [Hierarchy] which has the name OilAndGasPolicies which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


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.
SEC 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

Examples

The following is a list of XBRL-based public company financial reports which contain this disclosure and provides an example of this disclosure:

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 \|

Entity Name and Text Block or Detailed Disclosure

Prototype

The following is a prototype of this example. The prototype shows the qualities of this disclosure:

Prototype of Disclosure (Representation structure): Machine Readable

Line	Label	Object Class (Data type)	Period Type	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

The following is a summary of the mechanical business rules for this disclosure. The mechanical business rules tie the facts of this disclosure together and also can be used to query for this disclosure:

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

Disclosure Checklist

The following is a list of the accounting related business rules for this disclosure. (Note that this is a work in progress)

Manual Disclosure Checklist Items

Item	Level	Disclosure Checklist Item Label	Commentary	Related

Taxonomy

The following is a list of XBRL-based public company financial reports which contain this disclosure and provides an example of this disclosure:

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Last updated: 5/4/2016 4:11:02 PM