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PROPERTY AND EQUIPMENT (Tables) | 3 Months Ended
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Mar. 31, 2021
Property, Plant and Equipment [Abstract] |
Schedule of Property and Equipment | The major categories of property and equipment and related accumulated DD&A and impairment as of March 31, 2021 and December 31, 2020 are as follows:
| March 31, 2021 |  | December 31, 2020
| (In thousands)
Oil and natural gas properties | $ | 10,895,625 |  |  | $ | 10,816,909 |
Other depreciable property and equipment | 85,827 |  |  | 85,530 |
Land | 3,008 |  |  | 3,008 |
Total property and equipment | 10,984,460 |  |  | 10,905,447 |
Accumulated DD&A and impairment | (8,874,899) |  |  | (8,819,178) |
Property and equipment, net | $ | 2,109,561 |  |  | $ | 2,086,269 |
Schedule of Non-Producing Properties Excluded from Amortization by Area | The following table summarizes the Company’s unevaluated properties excluded from amortization by area at March 31, 2021:
| March 31, 2021
| (In thousands)
Utica | $ | 761,397 |
SCOOP | 651,451 |
Other | 926 |
| $ | 1,413,774 |
Schedule of Asset Retirement Obligation | A reconciliation of the Company’s asset retirement obligation for the three months ended March 31, 2021 and 2020 is as follows:
| March 31, 2021 |  | March 31, 2020
| (In thousands)
Asset retirement obligation, beginning of period | $ | 63,566 |  |  | $ | 60,355 |
Liabilities incurred | 483 |  |  | 381 |
Liabilities removed due to divestitures | — |  |  | (2,033) |
Accretion expense | 805 |  |  | 741 |
Total asset retirement obligation as of end of period | $ | 64,854 |  |  | $ | 59,444 |
Less: amounts reclassified to liabilities subject to compromise | $ | (64,854) |  |  | $ | — |
Total asset retirement obligation reflected as non-current liabilities | $ | — |  |  | $ | 59,444 |

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- Definition Tabular disclosure of the carrying amount of a liability for asset retirement obligations. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -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 + Details
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- Definition Tabular disclosure of the capitalized costs of unproved properties and major development projects that are excluded from capitalized costs being amortized. This includes the total costs excluded and, at a minimum, these categories of costs: acquisition costs, exploration costs, development costs in the case of significant development projects, and capitalized interest. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-10(c)(7)(ii)) -URI http://asc.fasb.org/extlink&oid=120398226&loc=d3e511914-122862 + Details
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