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Asset Retirement Obligations | 12 Months Ended
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Dec. 31, 2013
Asset Retirement Obligation Disclosure [Abstract] |
Asset Retirement Obligations | Asset Retirement Obligations The following table reflects the changes in the Company’s ARO during the years ended December 31, 2013 and 2012:
| Year Ended December 31,
| 2013(1) |  | 2012
| (In thousands)
Asset retirement obligation — beginning of period | $ | 23,234 |  |  | $ | 13,075 |
Liabilities incurred during period | 11,665 |  |  | 7,585 |
Liabilities settled during period | — |  |  | (71 | )
Accretion expense during period | 1,346 |  |  | 872 |
Revisions to estimates | 213 |  |  | 1,773 |
Asset retirement obligation — end of period | $ | 36,458 |  |  | $ | 23,234 |
(1) Includes ARO for wells acquired in the West Williston Acquisition and the East Nesson Acquisitions (See Note 6 — Acquisitions).

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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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