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PROPERTY AND EQUIPMENT	9 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
3. PROPERTY AND EQUIPMENT	As of  September 30, 2018, the Company did not own any equipment other than equipment located on its oil and gas properties (See Notes 5 & 6).

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- Definition

The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-URI http://asc.fasb.org/topic&trid=2155823

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