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Supplemental Information Relating to Oil and Natural Gas Producing Activities (Unaudited) Supplemental Information Relating to Oil and Natural Gas Producing Activities (Unaudited) (Tables)
 12 Months Ended
Sep. 30, 2015
Extractive Industries [Abstract]  
Cost Incurred in Oil and Gas Property Acquisition, Exploration, and Development Activities Disclosure
Presented below are costs incurred in oil and natural gas property acquisition, exploration and development activities:
 
  
Fiscal 2015
 
Fiscal 2014
 
Period from inception to September 30, 2013
Proved property acquisition costs
 
$
95.9

 
$
—

 
$
569.5

Unproved property acquisition costs
 
—

 
—

 
53.9

Total property acquisition costs
 
95.9

 
—

 
623.4

Development
 
17.3

 
11.4

 
11.8

Lease acquisitions and other
 
1.0

 
0.2

 
—

Capitalized asset retirement costs
 
(0.4
)
 
0.1

 
0.1

Depletion per Boe
 
$
7.84

 
$
8.68

 
$
10.00

Depletion per Mcfe
 
$
1.31

 
$
1.45

 
$
1.67
Schedule of Proved Developed and Undeveloped Oil and Gas Reserve Quantities
 
  
Oil
 (Mbbls)
 
Natural
 Gas
 (Mmcf)
 
Natural Gas Liquids (Mbbls)
 
Natural Gas Equivalent (Mmcfe)
Inception
 
 
 
 
 
 
 
 
Purchase of reserves in place (1)
 
3,940

 
331,592

 
7,353

 
399,350

Discoveries and extensions (2)
 
188

 
4,416

 
753

 
10,062

Revisions of previous estimates:
 
 
 
 
 
 
 
 
Changes in price
 
(125
)
 
13,116

 
(135
)
 
11,556

Other factors (3)
 
(296
)
 
(12,136
)
 
(1,941
)
 
(25,558
)
Production
 
(283
)
 
(14,570
)
 
(300
)
 
(18,068
)
September 30, 2013
  
3,424

 
322,418

 
5,730

 
377,342

Discoveries and extensions (2)
  
112

 
839

 
173

 
2,549

Revisions of previous estimates:
  
 
 
 
 
 
 
 
Changes in price
  
233

 
20,815

 
496

 
25,189

Other factors (4)
  
335

 
(13,750
)
 
342

 
(9,688
)
Production
  
(414
)
 
(20,882
)
 
(521
)
 
(26,492
)
September 30, 2014
  
3,690

 
309,440

 
6,220

 
368,900

Purchase of reserves in place
  
1,252

 
105,297

 
2,116

 
125,502

Discoveries and extensions (2)
  
153

 
44

 
8

 
1,007

Revisions of previous estimates:
  
 
 
 
 
 
 
 
Reclassification to unproved reserves (5)
 
(110
)
 
(4,954
)
 
(63
)
 
(5,993
)
Changes in price
  
(964
)
 
(51,704
)
 
(2,860
)
 
(74,651
)
Other factors
  
708

 
(1,269
)
 
596

 
6,562

Sales of reserves in place
  
(12
)
 
(2,391
)
 
—

 
(2,464
)
Production
  
(479
)
 
(24,934
)
 
(606
)
 
(31,447
)
September 30, 2015
  
4,238

 
329,529

 
5,411

 
387,416


(1)
Purchases of reserves in place include the initial contribution of conventional assets from EXCO as of February 14, 2013, and the acquisition of shallow Cotton Valley assets from an affiliate BG Group as of March 5, 2013.
(2)
New discoveries and extensions were a result of Compass’ development in the Permian basin for Fiscal 2015, Fiscal 2014 and the period from inception to September 30, 2013.
(3)
Revisions of previous estimates due to other factors were primarily due to downward adjustments in the Permian basin of 18.1 Bcfe as a result of recent performance and modifications to Compass’ development plans which extended the development beyond a five-year horizon. In addition, revisions of previous estimates due to other factors in the East Texas/North Louisiana region were 7.5 Bcfe primarily due to performance.
(4)
Revisions of previous estimates due to other factors were primarily due to downward adjustments in the East Texas/North Louisiana region of 11.5 Bcfe primarily due to recent performance.
(5)
Represents proved Undeveloped Reserves reclassified to unproved pursuant to the five year development rule established by the SEC. While these locations previously qualified as Proved Undeveloped Reserves as they directly offset a proved location, Compass’ planned capital programs do not support development at this time.
Estimated Quantities of Proved Developed and Undeveloped Reserves
 
  
Oil
 (Mbbls)
 
Natural
 Gas
 (Mmcf)
  
Natural Gas Liquids (Mbbls)
 
Mmcfe
Proved developed:
  
 
 
 
  
 
 
 
September 30, 2015
 
4,085

 
329,485

 
5,403

 
386,409

September 30, 2014
  
3,356

 
304,628

 
5,145

 
355,634

Proved undeveloped:
  
 
 
 
  
 
 
 
September 30, 2015
 
153

 
44

 
8

 
1,007

September 30, 2014
  
334

 
4,812

 
1,075

 
13,266
Standardized Measure of Discounted Future Cash Flows Relating to Proved Reserves Disclosure
 
 
September 30,
 
  
2015
 
2014
 
2013
Future cash inflows
 
$
1,330.1

 
$
1,895.2

 
$
1,638.5

Future production costs
 
750.8

 
914.9

 
923.7

Future development costs
 
160.0

 
164.4

 
156.0

Future income taxes
 
—

 
136.2

 
39.3

Future net cash flows
 
419.3

 
679.7

 
519.5

Discount of future net cash flows at 10% per annum
 
191.2

 
333.9

 
217.2

Standardized measure of discounted future net cash flows
 
$
228.1

 
$
345.8

 
$
302.3
Schedule of Changes in Standardized Measure of Discounted Future Net Cash Flows
The following are the principal sources of change in the Standardized Measure:
 
  
Fiscal 2015
 
Fiscal 2014
 
Period from inception to September 30, 2013
Sales and transfers of oil and natural gas produced
 
$
(21.5
)
 
$
(77.4
)
 
$
(46.2
)
Net changes in prices and production costs
 
(336.8
)
 
141.8

 
39.2

Extensions and discoveries, net of future development and production costs
 
1.8

 
3.5

 
8.1

Development costs during the period
 
12.0

 
10.0

 
7.4

Changes in estimated future development costs
 
28.1

 
(12.0
)
 
20.2

Revisions of previous quantity estimates
 
(44.9
)
 
24.2

 
(50.2
)
Sales of reserves in place
 
138.2

 
—

 
—

Purchase of reserves in place
 
(3.1
)
 
—

 
300.6

Accretion of discount before income taxes
 
55.3

 
32.3

 
16.1

Changes in timing and other
 
(12.1
)
 
(34.3
)
 
27.9

Net change in income taxes
 
65.4

 
(44.6
)
 
(20.8
)
Net change
 
$
(117.7
)
 
$
43.5

 
$
302.3
Schedule of Capitalized Costs of Unproved Properties Excluded from Amortization
The following table summarizes the categories of costs comprising the amount of unproved properties not subject to amortization by the period in which such costs were incurred. There are no individually significant properties or significant development projects included in costs not being amortized. The majority of the evaluation activities are expected to be completed within 1 to 4 years.  
 
 
Total
 
Fiscal 2015
 
Fiscal 2014
 
Period from inception to September 30, 2013
Property acquisition costs
 
$
18.9

 
$
—

 
$
—

 
$
18.9

Capitalized interest
 
1.3

 
—

 
0.7

 
0.6

Total
 
$
20.2

 
$
—

 
$
0.7

 
$
19.5