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PROPERTY AND EQUIPMENT (Tables) | 6 Months Ended
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Jun. 30, 2023
Property, Plant and Equipment [Abstract] |
Schedule of Property and Equipment | The major categories of property and equipment and related accumulated DD&A are as follows (in thousands):
| June 30, 2023 |  | December 31, 2022
Proved oil and natural gas properties | $ | 2,695,104 |  |  | $ | 2,418,666 |
Unproved properties | 188,461 |  |  | 178,472 |
Other depreciable property and equipment | 7,033 |  |  | 5,977 |
Land | 386 |  |  | 386 |
Total property and equipment | 2,890,984 |  |  | 2,603,501 |
Accumulated DD&A | (705,153) |  |  | (545,771) |
Property and equipment, net | $ | 2,185,831 |  |  | $ | 2,057,730 |
Schedule of Non-Producing Properties Excluded from Amortization by Area | The following table summarizes the Company’s non-producing properties excluded from amortization by area (in thousands):
| June 30, 2023 |  | December 31, 2022
Utica | $ | 159,412 |  |  | $ | 147,370 |
SCOOP | 29,049 |  |  | 31,102 |
Total unproved properties | $ | 188,461 |  |  | $ | 178,472 |
Schedule of Asset Retirement Obligation | The following table provides a reconciliation of the Company’s asset retirement obligation for the six months ended June 30, 2023 and 2022 (in thousands):
| Six Months Ended June 30, 2023 |  | Six Months Ended June 30, 2022
Asset retirement obligation, beginning of period | $ | 33,171 |  |  | $ | 28,264 |
Liabilities incurred | 73 |  |  | 22 |
Liabilities settled | (165) |  |  | — |
Liabilities removed due to divestitures | (919) |  |  | (7) |
Accretion expense | 1,478 |  |  | 1,384 |
Total asset retirement obligation, end of period | $ | 33,638 |  |  | $ | 29,663 |

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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 -Topic 410 -SubTopic 20 -Name Accounting Standards Codification -Paragraph 1 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481850/410-20-50-1 + 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 -Topic 932 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-10(c)(7)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479664/932-10-S99-1 + Details
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