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Variable Interest Entities - Royalty Trusts - Assets and Liabilities Included in Unaudited Condensed Consolidated Balance Sheets (Detail) (USD $) | Sep. 30, 2013 | Dec. 31, 2012 | Sep. 30, 2012 | Dec. 31, 2011
--- | --- | --- | --- | ---
Variable Interest Entity |  |  |  |  |  |
Cash and cash equivalents | $ 920,257,000 |  | $ 309,766,000 |  | $ 673,680,000 | $ 207,681,000
Accounts receivable, net | 390,882,000 |  | 445,506,000 |  |  |
Derivative contracts | 8,306,000 |  | 71,022,000 |  |  |
Total current assets | 1,403,262,000 |  | 1,142,885,000 |  |  |
Investment in royalty interests(2) | 11,192,842,000 |  | 13,128,784,000 |  |  |
Less: accumulated depletion | (5,643,158,000) |  | (5,231,182,000) |  |  |
Investment in royalty interests, net | 5,549,684,000 |  | 7,897,602,000 |  |  |
Derivative contracts | 15,478,000 |  | 23,617,000 |  |  |
Accounts payable and accrued expenses | 774,115,000 |  | 766,544,000 |  |  |
Royalty Trusts |  |  |  |  |  |
Variable Interest Entity |  |  |  |  |  |
Cash and cash equivalents | 8,816,000 | [1] | 7,445,000 | [1] |  |
Accounts receivable, net | 25,518,000 |  | 28,596,000 |  |  |
Derivative contracts | 3,776,000 |  | 10,286,000 |  |  |
Total current assets | 38,110,000 |  | 46,327,000 |  |  |
Investment in royalty interests(2) | 1,325,942,000 | [2] | 1,325,942,000 | [2] |  |
Less: accumulated depletion | (168,569,000) |  | (103,746,000) |  |  |
Investment in royalty interests, net | 1,157,373,000 |  | 1,222,196,000 |  |  |
Derivative contracts | 3,389,000 |  | 7,660,000 |  |  |
Total assets | 1,198,872,000 |  | 1,276,183,000 |  |  |
Accounts payable and accrued expenses | 3,788,000 |  | 1,101,000 |  |  |
Total liabilities | $ 3,788,000 |  | $ 1,101,000 |  |  |
[1] | Includes $3.0 million held by the trustee at September 30, 2013 and December 31, 2012 as reserves for future general and administrative expenses.
[2] | Investment in royalty interests is included in oil and natural gas properties in the accompanying unaudited condensed consolidated balance sheets, and was determined by allocating the historical net book value of the Company’s full cost pool based on the fair value of each Royalty Trust’s royalty interests relative to the fair value of the Company’s full cost pool.

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