XML 36 R25.htm IDEA: XBRL DOCUMENT
v3.20.2

Summary of Significant Accounting Policies - Additional Information 2 (Detail) | 1 Months Ended | 3 Months Ended | 9 Months Ended |  |
--- | --- | --- | --- | --- | ---
Nov. 05, 2020 MMBTU | Jun. 30, 2020 shares | Sep. 30, 2020 USD ($) $ / shares $ / MMBTU $ / EquityUnit shares | Sep. 30, 2019 USD ($) | Sep. 30, 2020 USD ($) MMBTU Product $ / shares $ / MMBTU $ / EquityUnit shares | Sep. 30, 2019 USD ($) | Oct. 01, 2020 $ / MMBTU | Dec. 31, 2019 USD ($) shares
Operations And Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |  |  |  |
Fair value of derivative net liability |  |  | $ 2,500,000 |  | $ 2,500,000 |  |  |
Cash flow hedges derivative instruments |  |  | 0 |  | 0 |  |  |
Stock-based compensation expense recognized |  |  |  |  | $ 4,734,000 | $ 2,359,000 |  |
Number of primary products | Product |  |  |  |  | 2 |  |  |
Contract cash settlement max days |  |  |  |  | 25 days |  |  |
Contract cancellable notice term |  |  |  |  | 30 days |  |  |
Oil and gas sales |  |  | $ 87,965,000 |  | $ 87,965,000 |  |  | $ 120,111,000
Restricted Stock |  |  |  |  |  |  |  |
Operations And Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |  |  |  |
Weighted average grant date fair value of stock grants per share (in dollars per share) | $ / shares |  |  | $ 5.80 |  | $ 5.80 |  |  |
Shares of unvested restricted stock outstanding (in shares) | shares |  |  | 1,044,673 |  | 1,044,673 |  |  | 1,092,309
Unrecognized compensation cost related to unvested restricted stock |  |  | $ 5,400,000 |  | $ 5,400,000 |  |  |
Period in which compensation cost expected to be recognized |  |  |  |  | 1 year 10 months 24 days |  |  |
Restricted Stock | Directors and Employees |  |  |  |  |  |  |  |
Operations And Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |  |  |  |
Granted (in shares) | shares |  | 514,258 |  |  |  |  |  |
Weighted average grant date fair value of stock grants per share (in dollars per share) | $ / shares |  |  | $ 5.38 |  | $ 5.38 |  |  |
Potential Performance Shares (PSU) |  |  |  |  |  |  |  |
Operations And Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |  |  |  |
Period in which compensation cost expected to be recognized |  |  |  |  | 1 year 10 months 24 days |  |  |
Number of performance stock units ("PSUs") outstanding (in shares) | shares |  |  | 1,136,488 |  | 1,136,488 |  |  |
Weighted average grant date fair value of PSUs per unit (in dollars per share) | $ / EquityUnit |  |  | 9.33 |  | 9.33 |  |  |
Minimum final number of shares of common stock issuable based on performance multiplier (in shares) | shares |  |  |  |  | 0 |  |  |
Maximum final number of shares of common stock issuable based on performance multiplier (in shares) | shares |  |  |  |  | 2,272,976 |  |  |
Unrecognized expense, performance share units |  |  |  |  | $ 5,800,000 |  |  |
General and Administrative Expense |  |  |  |  |  |  |  |
Operations And Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |  |  |  |
Stock-based compensation expense recognized |  |  | $ 1,800,000 | $ 1,100,000 | $ 4,700,000 | $ 2,400,000 |  |
Natural Gas 2-Way Collar Contracts |  |  |  |  |  |  |  |
Operations And Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |  |  |  |
Volume (in MMBTU) | MMBTU |  |  |  |  | 121,870,000 |  |  |
Average Ceiling | $ / MMBTU |  |  | 2.94 |  | 2.94 |  |  |
Average Floor | $ / MMBTU |  |  | 2.45 |  | 2.45 |  |  |
Natural Gas Swaptions Call Contracts |  |  |  |  |  |  |  |
Operations And Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |  |  |  |
Volume (in MMBTU) | MMBTU |  |  |  |  | 120,450,000 |  |  |
Average price | $ / MMBTU |  |  | 2.52 |  | 2.52 |  |  |
Subsequent Event | Natural Gas 2-Way Collar Contracts |  |  |  |  |  |  |  |
Operations And Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |  |  |  |
Volume (in MMBTU) | MMBTU | 20,000 |  |  |  |  |  |  |
Average Ceiling | $ / MMBTU |  |  |  |  |  |  | 3.70 |
Average Floor | $ / MMBTU |  |  |  |  |  |  | 2.60 |
Basis Swap Contracts |  |  |  |  |  |  |  |
Operations And Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |  |  |  |
Volume (in MMBTU) | MMBTU |  |  |  |  | 31,070,000 |  |  |
Fair value of derivative net asset |  |  | $ 1,300,000 |  | $ 1,300,000 |  |  |
Interest Rate Swap Contracts |  |  |  |  |  |  |  |
Operations And Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |  |  |  |
Outstanding under the bank credit facility |  |  | $ 500,000,000.0 |  | $ 500,000,000.0 |  |  |
Interest Rate Swap Contracts | LIBOR |  |  |  |  |  |  |  |
Operations And Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |  |  |  |
Outstanding bank credit facility percentage |  |  |  |  | 0.33% |  |  |
Swaption Contracts October 2020 | Subsequent Event | Natural Gas Swaptions Call Contracts |  |  |  |  |  |  |  |
Operations And Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |  |  |  |
Volume (in MMBTU) | MMBTU | 47,450,000 |  |  |  |  |  |  |
Average price | $ / MMBTU |  |  |  |  |  |  | 2.53 |

X
- Definition Contract cancellable notice term. + References No definition available. + Details
Name: | crk_ContractCancellableNoticeTerm
Namespace Prefix: | crk_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Contract cash settlement max days. + References No definition available. + Details
Name: | crk_ContractCashSettlementMaxDays
Namespace Prefix: | crk_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Final Number Of Potential Performance Shares Issuable Maximum. + References No definition available. + Details
Name: | crk_FinalNumberOfPotentialPerformanceSharesIssuableMaximum
Namespace Prefix: | crk_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Final Number Of Potential Performance Shares Issuable Minimum. + References No definition available. + Details
Name: | crk_FinalNumberOfPotentialPerformanceSharesIssuableMinimum
Namespace Prefix: | crk_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Number of performance share units outstanding. + References No definition available. + Details
Name: | crk_NumberOfPerformanceShareUnitsOutstanding
Namespace Prefix: | crk_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- Definition Number of primary products. + References No definition available. + Details
Name: | crk_NumberOfPrimaryProducts
Namespace Prefix: | crk_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition Operations and summary of significant accounting policies. + References No definition available. + Details
Name: | crk_OperationsAndSummaryOfSignificantAccountingPoliciesLineItems
Namespace Prefix: | crk_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Performance share units outstanding weighted average grant date fair value. + References No definition available. + Details
Name: | crk_PerformanceShareUnitsOutstandingWeightedAverageGrantDateFairValue
Namespace Prefix: | crk_
Data Type: | srt-types:perUnitItemType
Balance Type: | na
Period Type: | instant

X
- Definition Share based compensation arrangement by share based payment award equity instruments other than options unrecognized compensation cost. + References No definition available. + Details
Name: | crk_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsUnrecognizedCompensationCost
Namespace Prefix: | crk_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount, after allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business, classified as current. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=121593590&loc=d3e4428-111522 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(3)) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 45 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=121566466&loc=d3e6676-107765 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 45 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=121593590&loc=d3e4531-111522 + Details
Name: | us-gaap_AccountsReceivableNetCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Net fair value of all derivative instruments designated as cash flow hedging instruments, which is ordinarily reflected within other comprehensive income. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 45 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=117331979&loc=d3e41228-113958 + Details
Name: | us-gaap_CashFlowHedgesDerivativeInstrumentsAtFairValueNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Fair value, after the effects of master netting arrangements, of a financial asset or other contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. Includes assets not subject to a master netting arrangement and not elected to be offset. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 20 -Section 55 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=99393222&loc=SL20226008-175313 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=121572278&loc=d3e13433-108611 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 20 -Section 50 -Paragraph 3 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=51824906&loc=SL20225862-175312 + Details
Name: | us-gaap_DerivativeAssets
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The average cap rate on a group of price risk derivatives such as caps or collars. A payment or receipt is triggered if the market rate exceeds the cap rate on the contract. + References No definition available. + Details
Name: | us-gaap_DerivativeAverageCapPrice
Namespace Prefix: | us-gaap_
Data Type: | srt-types:perUnitItemType
Balance Type: | na
Period Type: | instant

X
- Definition The average floor rate on a group of price risk derivatives such as floors or collars. A payment or receipt is triggered if the market rate falls below the floor rate on the contract. + References No definition available. + Details
Name: | us-gaap_DerivativeAverageFloorPrice
Namespace Prefix: | us-gaap_
Data Type: | srt-types:perUnitItemType
Balance Type: | na
Period Type: | instant

X
- Definition The average forward price on the group of price risk forward or futures contracts, such as gas futures contracts. + References No definition available. + Details
Name: | us-gaap_DerivativeAverageForwardPrice
Namespace Prefix: | us-gaap_
Data Type: | srt-types:perUnitItemType
Balance Type: | na
Period Type: | instant

X
- Definition Fair value, after the effects of master netting arrangements, of a financial liability or contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. Includes liabilities not subject to a master netting arrangement and not elected to be offset. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 20 -Section 50 -Paragraph 3 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=51824906&loc=SL20225862-175312 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=121572278&loc=d3e13433-108611 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 20 -Section 55 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=99393222&loc=SL20226008-175313 + Details
Name: | us-gaap_DerivativeLiabilities
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Nominal energy measure used to calculate payments on a derivative instrument. + References No definition available. + Details
Name: | us-gaap_DerivativeNonmonetaryNotionalAmountEnergyMeasure
Namespace Prefix: | us-gaap_
Data Type: | num:energyItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of cost not yet recognized for nonvested award under share-based payment arrangement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (i) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
Name: | us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Weighted-average period over which cost not yet recognized is expected to be recognized for award under share-based payment arrangement, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (i) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
Name: | us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition The fee, expressed as a percentage of the line of credit facility, for the line of credit facility regardless of whether the facility has been used. + References No definition available. + Details
Name: | us-gaap_LineOfCreditFacilityCommitmentFeePercentage
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Fair value of the amount outstanding under the credit facility. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=121572278&loc=d3e13433-108611 + Details
Name: | us-gaap_LineOfCreditFacilityFairValueOfAmountOutstanding
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of noncash expense for share-based payment arrangement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=121586364&loc=d3e3602-108585 + Details
Name: | us-gaap_ShareBasedCompensation
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The number of grants made during the period on other than stock (or unit) option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, performance target plan). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(2)(iii)(1) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition The number of non-vested equity-based payment instruments, excluding stock (or unit) options, that validly exist and are outstanding as of the balance sheet date. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(2)(i)-(ii) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- Definition Per share or unit weighted-average fair value of nonvested award under share-based payment arrangement. Excludes share and unit options. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(2)(i)-(ii) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue
Namespace Prefix: | us-gaap_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | instant

X
- Details
Name: | us-gaap_AwardTypeAxis=us-gaap_RestrictedStockMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_TitleOfIndividualAxis=crk_DirectorsAndEmployeesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AwardTypeAxis=us-gaap_PerformanceSharesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeStatementLocationAxis=us-gaap_GeneralAndAdministrativeExpenseMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DerivativeInstrumentRiskAxis=crk_NaturalGasContractTwoMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DerivativeInstrumentRiskAxis=crk_NaturalGasSwaptionsCallContractsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_SubsequentEventTypeAxis=us-gaap_SubsequentEventMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_TradingActivityByTypeAxis=crk_BasisSwapContractsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_TradingActivityByTypeAxis=crk_InterestRateSwapContractsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_VariableRateAxis=us-gaap_LondonInterbankOfferedRateLIBORMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_TradingActivityByTypeAxis=crk_SwaptionContractsOctoberTwentyTwentyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |