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Commitments (Tables) | 12 Months Ended
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Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract] |
Summary of Operating and Financing Lease Obligation | The payment schedule for the Company’s operating and financing lease obligations as of December 31, 2020 is as follows:
(Thousands of dollars) |  | Operating Leases |  |  | Financing Leases |
2021 |  | $ | 106 |  |  | $ | 2 |
Total undiscounted lease payments |  | $ | 106 |  |  | $ | 2 |
Less: Amount associated with discounting |  |  | (10 | ) |  |  | (0 | )
Net operating lease liabilities |  | $ | 96 |  |  | $ | 2 |
Reconciliation of Liability for Plugging and Abandonment Costs | A reconciliation of the liability for plugging and abandonment costs for the years ended December 31, 2020 and 2019 is as follows:
|  | Year Ended December 31, |
(Thousands of dollars) |  | 2020 |  |  | 2019 |
Asset retirement obligation at beginning of period |  | $ | 21,118 |  |  | $ | 21,334 |
Liabilities incurred |  |  | 4 |  |  |  | 4 |
Liabilities settled |  |  | (1,286 | ) |  |  | (1,442 | )
Liabilities divested |  |  | (5,731 | ) |  |  | — |
Accretion expense |  |  | 856 |  |  |  | 1,120 |
Revisions in estimated liabilities |  |  | (1,301 | ) |  |  | 102 |
Asset retirement obligation at end of period |  | $ | 13,660 |  |  | $ | 21,118 |

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- Definition Tabular disclosure of the changes in carrying amount of a liability for asset retirement obligations, for changes such as new obligations, changes in estimates of existing obligations, spending on existing obligations, property dispositions, and foreign currency translation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 410 -SubTopic 30 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=6393242&loc=d3e13201-110859 + Details
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