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Additional Balance Sheet Information
12 Months Ended
Dec. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Additional Balance Sheet Information
3. Additional Balance Sheet Information
Accounts receivable at December 31, 2018 and 2017 consisted of the following:
 
 
 
December 31,
 
(Thousands of dollars)
 
2018
 
 
2017
 
Joint interest billings
 
$
1,976
 
 
$
3,173
 
Trade receivables
 
 
1,979
 
 
 
941
 
Oil and gas sales
 
 
6,112
 
 
 
12,941
 
Tax refund receivable
 
 
4,760
 
 
 
 
Other
 
 
358
 
 
 
4
 
 
 
 
15,185
 
 
 
17,059
 
Less: Allowance for doubtful accounts
 
 
(224
)
 
 
(98
)
Total
 
$
14,961
 
 
$
16,961
 
Accounts payable at December 31, 2018 and 2017 consisted of the following:
 
 
 
December 31,
 
(Thousands of dollars)
 
2018
 
 
2017
 
Trade
 
$
1,174
 
 
$
14,317
 
Royalty and other owners
 
 
6,197
 
 
 
7,073
 
Partner advances
 
 
1,143
 
 
 
1,268
 
Prepaid drilling deposits
 
 
214
 
 
 
67
 
Other
 
 
825
 
 
 
1,890
 
Total
 
$
9,553
 
 
$
24,615
 
Accrued liabilities at December 31, 2018 and 2017 consisted of the following:
 
 
 
December 31,
 
(Thousands of dollars)
 
2018
 
 
2017
 
Compensation and related expenses
 
$
2,907
 
 
$
2,449
 
Property costs
 
 
14,993
 
 
 
9,141
 
Income tax
 
 
 
 
 
4,180
 
Other
 
 
531
 
 
 
524
 
Total
 
$
18,431
 
 
$
16,294