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Asset Retirement Obligations | 9 Months Ended
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Sep. 30, 2016
Centennial Resource Production, LLC (Centennial OpCo) |
Asset Retirement Obligations | Note 5—Asset Retirement Obligations The following table summarizes the changes in the Predecessor’s asset retirement obligations for the nine months ended September 30, 2016:
|  | Nine Months Ended
|  | September 30, 2016
|  | (in thousands)
Asset retirement obligations, beginning of period |  | $ | 2,288
Liabilities assumed |  |  | 66
Liabilities incurred |  |  | 174
Liabilities settled |  |  | (9)
Accretion expense |  |  | 129
Revision of estimated liabilities |  |  | 32
Asset retirement obligations, end of period |  | $ | 2,680

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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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