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Summary of Significant Accounting Policies | 12 Months Ended
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Dec. 31, 2016
Accounting Policies [Abstract] |
Summary of Significant Accounting Policies | (1) Summary of Significant Accounting Policies Accounting policies used by Comstock Resources, Inc. and subsidiaries reflect oil and natural gas industry practices and conform to accounting principles generally accepted in the United States of America. Basis of Presentation and Principles of Consolidation Comstock Resources, Inc. and its subsidiaries are engaged in oil and natural gas exploration, development and production, and the acquisition of producing oil and natural gas properties. The Company's operations are primarily focused in Texas and Louisiana. The consolidated financial statements include the accounts of Comstock Resources, Inc. and its wholly owned or controlled subsidiaries (collectively, "Comstock" or the "Company"). All significant intercompany accounts and transactions have been eliminated in consolidation. The Company accounts for its undivided interest in oil and gas properties using the proportionate consolidation method, whereby its share of assets, liabilities, revenues and expenses are included in its financial statements. Net loss and comprehensive loss are the same in all periods presented. On July 29, 2016, the Company effected a one for five (1:5) reverse split of its outstanding shares of common stock. All amounts disclosed in these financial statements have been adjusted to give effect to this reverse stock split in all periods. Management of the Company has assessed the Company's financial condition, the current capital markets and its future plans given different scenarios of oil and natural gas prices and believes the Company has adequate liquidity to fund its operations for at least 12 months from the date of issuance of these financial statements, which is the requirement to be considered a going concern under generally accepted accounting principles. Management cannot predict how an extended period of low oil and natural gas prices will affect the Company's future operations and liquidity levels. Use of Estimates in the Preparation of Financial Statements The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual amounts could differ from those estimates. Changes in the future estimated oil and natural gas reserves or the estimated future cash flows attributable to the reserves that are utilized for impairment analyses could have a significant impact on the future results of operations. Concentration of Credit Risk and Accounts Receivable Financial instruments that potentially subject the Company to a concentration of credit risk consist principally of cash and cash equivalents, accounts receivable and derivative financial instruments. The Company places its cash with high credit quality financial institutions and its derivative financial instruments with financial institutions and other firms that management believes have high credit ratings. Substantially all of the Company's accounts receivable are due from either purchasers of oil and gas or participants in oil and gas wells for which the Company serves as the operator. Generally, operators of oil and gas wells have the right to offset future revenues against unpaid charges related to operated wells. Oil and gas sales are generally unsecured. The Company's policy is to assess the collectability of its receivables based upon their age, the credit quality of the purchaser or participant and the potential for revenue offset. The Company has not had any significant credit losses in the past and believes its accounts receivable are fully collectible. Accordingly, no allowance for doubtful accounts has been provided. Other Current Assets Other current assets at December 31, 2015 and 2016 consist of the following:
|  | As of December 31, |
|  | 2015 |  |  | 2016 |
|  |  | (In thousands) |
Pipe and oil field equipment inventory |  | $ | 1,198 |  |  | $ | 1,183 |
Other |  |  | 795 |  |  |  | 641 |
|  | $ | 1,993 |  |  | $ | 1,824 |
Fair Value Measurements Certain accounts within the Company's consolidated balance sheets are required to be measured at fair value on a recurring basis. These include cash equivalents held in bank accounts and derivative financial instruments in the form of oil and natural gas price swap agreements. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. A three-level hierarchy is followed for disclosure to show the extent and level of judgment used to estimate fair value measurements: Level 1 – Inputs used to measure fair value are unadjusted quoted prices that are available in active markets for the identical assets or liabilities as of the reporting date. Level 2 – Inputs used to measure fair value, other than quoted prices included in Level 1, are either directly or indirectly observable as of the reporting date through correlation with market data, including quoted prices for similar assets and liabilities in active markets and quoted prices in markets that are not active. Level 2 also includes assets and liabilities that are valued using models or other pricing methodologies that do not require significant judgment since the input assumptions used in the models, such as interest rates and volatility factors, are corroborated by readily observable data from actively quoted markets for substantially the full term of the financial instrument. Level 3 – Inputs used to measure fair value are unobservable inputs that are supported by little or no market activity and reflect the use of significant management judgment. These values are generally determined using pricing models for which the assumptions utilize management's estimates of market participant assumptions. The Company's cash and cash equivalents valuation is based on Level 1 measurements. The Company's oil and natural gas price swap agreements were not traded on a public exchange, and their value is determined utilizing a discounted cash flow model based on inputs that are readily available in public markets and, accordingly, the valuation of these swap agreements is categorized as a Level 2 measurement. The following table summarizes financial assets and liabilities accounted for at fair value as of December 31, 2016:
| Carrying Value Measured at Fair Value at December 31, 2016 |  |  | Level 1 |  |  | Level 2 |
| (In thousands) |
Items measured at fair value on a recurring basis: |  |  |  |  |  |  |  |  |  |  |
Assets: |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents | $ | 65,904 |  |  | $ | 65,904 |  |  | $ | — |
Liabilities: |  |  |  |  |  |  |  |  |  |  |
Derivative financial instruments | $ | 6,030 |  |  | $ | — |  |  | $ | 6,030 |
At December 31, 2016, the Company had a liability for the fair value of its natural gas price swap agreements of $6.0 million. The Company had an asset for the fair value of derivative financial instruments outstanding at December 31, 2015 of $1.4 million. The change in fair value of these natural gas swaps was recognized as a gain or loss and included as a component of other income (expense). As of December 31, 2016, the Company's other financial instruments, comprised solely of its fixed rate debt, had a carrying value of $1.1 billion and a fair value of $1.1 billion. As of December 31, 2015, the Company's fixed rate debt had a carrying value of $1.3 billion and a fair value of $428.8 million. The fair market value of the Company's fixed rate debt was based on quoted prices as of December 31, 2016 and December 31, 2015, a Level 2 measurement. Property and Equipment The Company follows the successful efforts method of accounting for its oil and gas properties. Costs incurred to acquire oil and gas leasehold are capitalized. Acquisition costs for proved oil and gas properties, costs of drilling and equipping productive wells, and costs of unsuccessful development wells are capitalized and amortized on an equivalent unit-of-production basis over the life of the remaining related oil and gas reserves. Equivalent units are determined by converting oil to natural gas at the ratio of one barrel of oil for six thousand cubic feet of natural gas. This conversion ratio is not based on the price of oil or natural gas, and there may be a significant difference in price between an equivalent volume of oil versus natural gas. Amortization is calculated at the field level. The estimated future costs of dismantlement, restoration, plugging and abandonment of oil and gas properties and related facilities disposal are capitalized when asset retirement obligations are incurred and amortized as part of depreciation, depletion and amortization expense. The costs of unproved properties which are determined to be productive are transferred to proved oil and gas properties and amortized on an equivalent unit-of-production basis. Exploratory expenses, including geological and geophysical expenses and delay rentals for unevaluated oil and gas properties, are charged to expense as incurred. Unproved oil and gas properties are periodically assessed for impairment on a property by property basis, and any impairment in value is charged to exploration expense. During 2014, 2015 and 2016, impairment charges of $0.5 million, $68.9 million and $84.1 million, respectively, were recognized in exploration expense related to certain leases that the Company no longer expects to drill on. Exploratory drilling costs are initially capitalized as unproved property but charged to expense if and when the well is determined not to have found commercial quantities of proved oil and gas reserves. Exploratory drilling costs are evaluated within a one-year period after the completion of drilling. The Company periodically assesses the need for an impairment of the costs capitalized for its evaluated oil and gas properties on a property basis. If impairment is indicated based on undiscounted expected future cash flows attributable to the property, then a provision for impairment is recognized to the extent that net capitalized costs exceed the estimated fair value of the property. The Company determines the fair values of its oil and gas properties using a discounted cash flow model and proved and risk-adjusted probable reserves. Undrilled acreage is valued based on sales transactions in comparable areas. Significant Level 3 assumptions associated with the calculation of discounted future cash flows included in the cash flow model include management's outlook for oil and natural gas prices, future oil and natural gas production, production costs, capital expenditures, and the total proved and risk-adjusted probable oil and natural gas reserves expected to be recovered. Management's oil and natural gas price outlook is developed based on third-party longer-term price forecasts as of each measurement date. The expected future net cash flows are discounted using an appropriate discount rate in determining a property's fair value. The oil and natural gas prices used for determining asset impairments will generally differ from those used in the standardized measure of discounted future net cash flows because the standardized measure requires the use of an average price based on the first day of each month of the preceding year. In 2016, the Company recognized impairments of $27.1 million on certain of its oil and gas properties, including an impairment of $20.8 million to adjust the carrying value of the Company's South Texas natural gas properties to fair value of $42.5 million when the assets were designated as held for sale in the first quarter of 2016. The fair value of the other properties impaired in 2016 was $21.1 million. In 2015, reductions to management's oil and natural gas price outlook resulted in impairments of $801.3 million of the Company's oil properties in South Texas and Mississippi, and certain of its natural gas properties in Texas and Louisiana. The following table presents the fair value and impairments recorded by the Company in the third quarter and fourth quarter of 2015, as well as the average oil price per barrel and gas price per thousand cubic feet over the life of the properties and the applicable discount rates utilized in the Company's assessments:
|  | Fair Value |  |  | Impairment |  |  |  | Management's Price Outlook |  |  | Annual Discount Rate |
| Oil |  |  | Gas
|  | (In thousands) |  |  |  | (Per barrel) |  |  | (Per Mcf) |  |  |  |
Impairments recorded at September 30, 2015:
Oil properties |  |  | $330,257 |  |  |  | $405,308 |  |  |  | $73.70 |  |  | $4.04 |  |  | 10%-20% |
Natural gas properties |  |  | $61,625 |  |  |  | $139,406 |  |  |  | $75.91 |  |  | $3.91 |  |  | 10%-20% |
Impairments recorded at December 31, 2015: |
Oil properties |  |  | $3,030 |  |  |  | $16,036 |  |  |  | $73.48 |  |  |  |  |  | 10%-20% |
Natural gas properties |  |  | $123,926 |  |  |  | $238,210 |  |  |  | $70.76 |  |  | $3.74 |  |  | 10%-20% |
In 2014, the Company recognized an impairment of $60.3 million on certain of its oil and gas properties which had a fair value of $18.0 million. The Company's estimates of undiscounted future net cash flows attributable to its oil and gas properties may change in the future. The primary factors that may affect estimates of future cash flows include future adjustments, both positive and negative, to proved and appropriate risk-adjusted probable oil and natural gas reserves, results of future drilling activities, future prices for oil and natural gas, and increases or decreases in production and capital costs. As a result of these changes, there may be further impairments in the carrying values of these or other properties. Other property and equipment consists primarily of gas gathering systems, computer equipment, furniture and fixtures and an airplane which are depreciated over estimated useful lives ranging from three to 31½ years on a straight-line basis. Other Assets Other assets primarily consist of deferred costs associated with the Company's bank credit facility. These costs are amortized over the life of the bank credit facility on a straight-line basis which approximates the amortization that would be calculated using an effective interest rate method. Accrued Expenses Accrued expenses at December 31, 2015 and 2016 consist of the following:
|  | As of December 31, |
|  | 2015 |  |  | 2016 |
|  | (In thousands) |
Accrued interest payable |  | $ | 29,075 |  |  | $ | 22,721 |
Accrued drilling costs |  |  | 5,306 |  |  |  | 7,498 |
Accrued employee compensation |  |  | 107 |  |  |  | 6,292 |
Accrued transportation costs |  |  | 2,818 |  |  |  | 2,227 |
Other |  |  | 1,138 |  |  |  | 1,628 |
|  | $ | 38,444 |  |  | $ | 40,366 |
Reserve for Future Abandonment Costs The Company's asset retirement obligations relate to future plugging and abandonment costs of its oil and gas properties and related facilities disposal. The Company records a liability in the period in which an asset retirement obligation is incurred, in an amount equal to the estimated fair value of the obligation that is capitalized. Thereafter, this liability is accreted up to the final retirement cost. Accretion of the discount is included as part of depreciation, depletion and amortization in the accompanying consolidated statements of operations. The following table summarizes the changes in the Company's total estimated liability:
|  | 2015 |  |  | 2016 |
|  | (In thousands) |
Reserve for Future Abandonment Costs at beginning of the year |  | $ | 14,900 |  |  | $ | 20,093 |
New wells placed on production |  |  | 310 |  |  |  | 3 |
Changes in estimates and timing |  |  | 4,927 |  |  |  | (553 | )
Liabilities settled |  |  | (89 | ) |  |  | (409 | )
Asset divestitures |  |  | (628 | ) |  |  | (4,268 | )
Accretion expense |  |  | 673 |  |  |  | 938 |
Reserve for Future Abandonment Costs at end of the year |  | $ | 20,093 |  |  | $ | 15,804 |
Stock-based Compensation The Company has stock-based employee compensation plans under which stock awards, comprised primarily of restricted stock and performance share units, are issued to employees and non-employee directors. The Company follows the fair value based method in accounting for equity-based compensation. Under the fair value based method, compensation cost is measured at the grant date based on the fair value of the award and is recognized on a straight-line basis over the award vesting period. The income tax effects of vested stock awards are recognized as an adjustment to additional paid-in capital and as a part of cash flows from financing activities. Segment Reporting The Company presently operates in one business segment, the exploration and production of oil and natural gas. Derivative Financial Instruments and Hedging Activities The Company accounts for derivative financial instruments (including derivative instruments embedded in other contracts) as either an asset or liability measured at its fair value. Changes in the fair value of derivatives are recognized currently in earnings unless specific hedge accounting criteria are met. The Company estimates fair value based on a discounted cash flow model. The fair value of derivative contracts that expire in less than one year are recognized as current assets or liabilities. Those that expire in more than one year are recognized as long-term assets or liabilities. If the derivative is designated as a cash flow hedge, changes in fair value are recognized in other comprehensive income until the hedged item is recognized in earnings. Major Purchasers In 2016, the Company had four major purchasers of its oil and natural gas production that accounted for 42%, 17%, 14% and 12% of its total oil and gas sales. In 2015, the Company also had two major purchasers of its oil and natural gas production that represented 52% and 25% of its total oil and gas sales. In 2014, the Company had two major purchasers of its oil and natural gas production that represented 53% and 35% of its total oil and gas sales. The loss of any of these purchasers would not have a material adverse effect on the Company as there is an available market for its oil and natural gas production from other purchasers. Revenue Recognition and Gas Balancing Comstock utilizes the sales method of accounting for oil and natural gas revenues whereby revenues are recognized at the time of delivery based on the amount of oil or natural gas sold to purchasers. Revenue is typically recorded in the month of production based on an estimate of the Company's share of volumes produced and prices realized. The amount of oil or natural gas sold may differ from the amount to which the Company is entitled based on its revenue interests in the properties. The Company did not have any significant imbalance positions at December 31, 2015 or 2016. Sales of oil and natural gas generally occur at the wellhead. When sales of oil and gas occur at locations other than the wellhead, the Company accounts for costs incurred to transport the production to the delivery point as gathering and transportation expenses. General and Administrative Expenses General and administrative expenses are reported net of reimbursements of overhead costs that are received from working interest owners of the oil and gas properties operated by the Company of $13.2 million, $13.9 million and $12.4 million in 2014, 2015 and 2016, respectively. Income Taxes The Company accounts for income taxes using the asset and liability method, whereby deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of assets and liabilities and their respective tax basis, as well as the future tax consequences attributable to the future utilization of existing tax net operating loss and other types of carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences and carryforwards are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that the change in rate is enacted. Earnings Per Share Basic earnings per share is determined without the effect of any outstanding potentially dilutive stock options and diluted earnings per share is determined with the effect of outstanding stock options that are potentially dilutive. Unvested share-based payment awards containing nonforfeitable rights to dividends are considered to be participatory securities and included in the computation of basic and diluted earnings per share pursuant to the two-class method. Performance share units ("PSUs") represent the right to receive a number of shares of the Company's common stock that may range from zero to up to two times the number of PSUs granted on the award date based on the achievement of certain performance measures during a performance period. The number of potentially dilutive shares related to PSUs is based on the number of shares, if any, which would be issuable at the end of the respective period, assuming that date was the end of the contingency period. The treasury stock method is used to measure the dilutive effect of PSUs. Unexercised common stock warrants represent the right to convert the warrants into common stock at an exercise price of $0.01 per share. The treasury stock method is used to measure the dilutive effect of unexercised common stock warrants. The shares that would be issuable upon exercise of the conversion rights contains in the Company's convertible debt for each period are based on the if-converted method for computing potentially dilutive shares of common stock that could be issued upon conversion. Basic and diluted earnings per share for 2014, 2015 and 2016 were determined as follows:
|  | 2014 |  |  | 2015 |  |  | 2016 |
|  | Income (Loss) |  |  | Shares |  |  | Per Share |  |  | Loss |  |  | Shares |  |  | Per Share |  |  | Loss |  |  | Shares |  |  | Per Share |
|  | (In thousands except per share data) |
Net Loss |  | $ | (57,111 | ) |  |  |  |  |  |  |  |  |  | $ | (1,047,109 | ) |  |  |  |  |  |  |  |  |  | $ | (135,134 | ) |  |  |  |  |  |  |  |
Income Allocable to Unvested Stock Grants |  |  | (595 | ) |  |  |  |  |  |  |  |  |  |  | — |  |  |  |  |  |  |  |  |  |  |  | — |  |  |  |  |  |  |  |  |
Basic and Diluted Net Loss Attributable to Common Stock |  | $ | (57,706 | ) |  |  | 9,309 |  |  | $ | (6.20 | ) |  | $ | (1,047,109 | ) |  |  | 9,223 |  |  | $ | (113.53 | ) |  | $ | (135,134 | ) |  |  | 11,729 |  |  | $ | (11.52 | )
Basic and diluted per share amounts are the same for the years ended December 31, 2014, 2015, and 2016 due to the net loss reported during each of those years. At December 31, 2014, 2015 and 2016, 241,505, 314,048 and 354,986 shares of unvested restricted stock, respectively, are included in common stock outstanding as such shares have a nonforfeitable right to participate in any dividends that might be declared and have the right to vote. Weighted average shares of unvested restricted stock included in common stock outstanding were as follows:
|  | 2014 |  |  | 2015 |  |  | 2016 |
|  | (In thousands) |
Unvested restricted stock |  |  | 238 |  |  |  | 293 |  |  |  | 344 |
All stock options, unvested PSUs, warrants exercisable into common stock and contingently issuable shares related to the convertible debt that were anti-dilutive to earnings and excluded from weighted average shares used in the computation of earnings per share due to the net loss in each period were as follows:
|  | 2014 |  |  | 2015 |  |  | 2016 |
|  | (In thousands except per share data) |
Weighted average anti-dilutive stock options |  |  | 23 |  |  |  | 20 |  |  |  | 11 |
Weighted average exercise price per share |  | $ | 164.50 |  |  | $ | 164.75 |  |  | $ | 166.10 |
Weighted average warrants for common stock |  |  | — |  |  |  | — |  |  |  | 337 |
Weighted average exercise price per share |  | $ | — |  |  | $ | — |  |  | $ | 0.01 |
Weighted average PSUs |  |  | 100 |  |  |  | 136 |  |  |  | 136 |
Weighted average grant date fair value per unit |  | $ | 99.40 |  |  | $ | 35.35 |  |  | $ | 22.17 |
Weighted average contingently convertible shares |  |  | — |  |  |  | — |  |  |  | 11,574 |
Weighted average conversion price per share |  | $ | — |  |  | $ | — |  |  | $ | 12.32 |
Supplementary Information With Respect to the Consolidated Statements of Cash Flows For the purpose of the consolidated statements of cash flows, the Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. Cash payments made for interest and income taxes for the years ended December 31, 2014, 2015 and 2016, respectively, were as follows:
|  | 2014 |  |  | 2015 |  |  | 2016 |
|  | (In thousands) |
Cash payments for: |  |  |  |  |  |  |  |  |  |  |  |
Interest |  | $ | 62,812 |  |  | $ | 94,177 |  |  | $ | 105,449 |
Income taxes |  | $ | 682 |  |  | $ | 77 |  |  | $ | — |
The Company capitalizes interest on its unevaluated oil and gas property costs during periods when it is conducting exploration activity on this acreage. The Company capitalized interest of $10.2 million and $0.9 million in 2014 and 2015, respectively, which reduced interest expense and increased the carrying value of its unevaluated oil and gas properties. The Company did not capitalize interest in 2016. The Company also paid in-kind $11.9 million of interest on its convertible notes in 2016. Recent accounting pronouncements In 2016, the Company adopted ASU No. 2014-15, Presentation of Financial Statements – Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity's Ability to Continue as a Going Concern ("ASU 2014-15"). Upon adoption, the Company has assessed that it meets the criteria of a going concern. In May 2014, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2014-09, Revenue from Contracts with Customers (Topic 606) ("ASU 2014-09"), which supersedes nearly all existing revenue recognition guidance under existing generally accepted accounting principles. This new standard is based upon the principal that revenue is recognized to depict the transfer of goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. ASU 2014-09 also requires additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts. ASU 2014-09 is effective for annual and interim periods beginning after December 15, 2017. Early adoption is permitted beginning with periods after December 15, 2016 and entities have the option of using either a full retrospective or modified approach to adopt ASU 2014-09. The Company is currently reviewing its primary oil and natural gas marketing agreements in order to assess the impact of adoption. At this time, adopting this standard is not expected to have a material impact on the Company's financial statements because recognition of revenue is not expected to materially change under the new standard, since most of the Company's revenue will continue to be recognized as production is delivered. However, the Company is still evaluating the ultimate impact of this accounting standard on its consolidated results of operations, financial position, cash flows and financial disclosures. This evaluation will continue throughout 2017, and the Company is currently planning to adopt this new standard in the first quarter of 2018. The Company has not yet determined which method of adoption it will apply for this new standard. In February 2016, the FASB issued ASU No. 2016-02, Leases ("ASU 2016-02"). ASU 2016-02 requires lessees to include most leases on their balance sheets, but recognize lease costs in their financial statements in a manner similar to accounting for leases prior to ASC 2016-02. ASU 2016-02 is effective for annual periods ending after December 15, 2018 and interim period thereafter. Early adoption is permitted. The Company is currently evaluating the new guidance and anticipates that certain operating leases that it has in place will be reflected as an asset and a liability in its consolidated balance sheet. The Company has not yet determined which method of adoption it will apply for this new standard. In March 2016, the FASB issued ASU No. 2016-09, Improvements to Employee Share-Based Payment Accounting ("ASU 2016-09"). ASU 2016-09 will change how companies account for certain aspects of share-based payments, including recognizing the income tax effects of awards in the income statement when the awards vest or are settled. ASC 2016-09 revises guidance on employers' accounting for employee's use of shares to satisfy the employer's statutory income tax withholding obligation and the treatment of forfeitures. ASU 2016-09 is effective for annual periods beginning after December 15, 2016 and interim periods thereafter. Early adoption is permitted, but all guidance must be adopted in the same period. The Company is currently evaluating this standard but at this time it does not anticipate that adoption of this new standard will have a material impact on its financial statements. The Company expects to use the prospective method of adoption for classification of the income tax effects of vested equity awards in its consolidated statements of operations and cash flows.

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