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Asset Retirement Obligation | 3 Months Ended
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Mar. 31, 2014
Asset Retirement Obligation |
Asset Retirement Obligation | 7. Asset Retirement Obligation Activity related to the Company’s asset retirement obligation is as follows:
(In thousands) |  | Three Months Ended March 31, 2014 |
Balance at beginning of period |  | $ | 75,853 |
Liabilities incurred |  | 1,647 |
Liabilities divested |  | (899 | )
Accretion expense |  | 1,003 |
Balance at end of period |  | $ | 77,604 |
As of March 31, 2014, approximately $2.0 million, which represents the current portion of the Company’s asset retirement obligation, is included in accrued liabilities in the Condensed Consolidated Balance Sheet.

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- Definition The entire disclosure for an asset retirement obligation and the associated long-lived asset. An asset retirement obligation is a legal obligation associated with the disposal or retirement from service of a tangible long-lived asset that results from the acquisition, construction or development, or the normal operations of a long-lived asset, except for certain obligations of lessees. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 410 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6392692&loc=d3e7535-110849 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 410 -SubTopic 20 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6392692&loc=d3e7569-110849 + Details
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