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v3.23.1

Deferred tax assets and liabilities are the result of temporary differences between the financial statement carrying values and the tax basis of assets and liabilities. The Company’s net tax position as of December 31, 2022 and 2021 is as follows: (Details) - USD ($) | Dec. 31, 2022 | Dec. 31, 2021
--- | --- | ---
Deferred tax assets: |  |
Loss carry-forwards | $ 4,789,586 | $ 5,341,256
Oil and gas Properties |  | 1,239,723
Right of use assets | 7,341 | 8,036
Stock option grants | 1,369,105 | 796,188
Asset retirement obligation | 6,616,407 |
Derivatives |  | 27,210
Other | 436,477 |
Total deferred tax assets | 13,218,916 | 7,412,413
Deferred tax liabilities: |  |
Oil and gas Properties | (5,552,159) |
Other property and equipment | (171,650) | (459,745)
Derivatives | (31,369) |
Other | (69,688) |
Total deferred tax liabilities | (5,824,866) | (459,745)
Net deferred tax asset (liability) before valuation allowance | 7,394,050 | 6,952,668
Valuation allowance | (7,394,050) | (6,952,668)
Net deferred taxes |  |

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