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PROPERTY AND EQUIPMENT (Details) - USD ($)	Mar. 31, 2019	Dec. 31, 2018
Property Details Abstract
Proved producing wells	$ 3,302,921
Proved undeveloped	2,131,560
Lease and well equipment	964,926
Asset retirement obligation	3,496,101
Gross capitalized costs	$ 9,895,508

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The carrying amount of a liability for an asset retirement obligation. An asset retirement obligation is a legal obligation associated with the disposal or retirement of a tangible long-lived asset that results from the acquisition, construction or development, or the normal operations of a long-lived asset, except for certain obligations of lessees.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 410
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (c)
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The sum of capitalized costs relating to oil and gas producing activities before accounting for accumulated depreciation.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 932
-SubTopic 235
-Section 50
-Paragraph 13
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Capitalized costs of proved properties incurred for any combination mineral interests acquisitions; wells and related equipment; support equipment and facilities; and uncompleted wells and equipment and other costs not previously disclosed within this table.

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-Name Accounting Standards Codification
-Topic 932
-SubTopic 360
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