XML 26 R15.htm IDEA: XBRL DOCUMENT
v3.23.3

Leases | 9 Months Ended
--- | ---
Sep. 30, 2023
Leases |
Leases | Note 9 - Leases As a lessee, the Company leases its corporate office headquarters in Tulsa, Oklahoma and one field office. The leases expire between 2024 and 2027. The corporate office has an option to renew for an additional five-year term. The option to renew the lease is generally not considered reasonably certain to be exercised. Therefore, the period covered by such optional period is not included in the determination of the term of the lease and the lease payments during these periods are similarly excluded from the calculation of right-of-use lease asset and lease liability balances. The Company also leases vehicles primarily used in our field operations. These vehicle leases typically have a three-year life. The Company recognizes right-of use lease expense on a straight-line basis, except for certain variable expenses that are recognized when the variability is resolved, typically during the period in which they are paid. Variable right-of-use lease payments typically include charges for property taxes, insurance, and variable payments related to non-lease components, including common area maintenance. Right-of-use lease expense was approximately $288,000 and $191,000 for the nine months ended September 30, 2023 and 2022, respectively. Cash paid for right-of-use leases was approximately $279,000 and $192,000 for the same periods. Supplemental balance sheet information related to the right-of-use leases is as follows: Schedule of right of use leases
|  | September 30, 2023 |  |  | December 31, 2022 |
Operating lease asset - net (included in Other Property and Equipment) |  | $ | 1,213,403 |  |  | $ | 776,219 |
Current portion of lease liability |  | $ | 424,819 |  |  | $ | 256,975 |
Long-term lease liability |  |  | 654,524 |  |  |  | 547,692 |
Total right-of-use lease liabilities |  | $ | 1,079,343 |  |  | $ | 804,667 |
The weighted average remaining term for the Company’s right-of-use leases is 2.5 years. Maturities of lease liabilities are as follows as of September 30, 2023: Schedule of maturities lease liabilities
Year 1 |  |  | $ | 500,197 |
Year 2 |  |  |  | 454,117 |
Year 3 |  |  |  | 226,702 |
Year 4 |  |  |  | 21,700 |
Year 5 |  |  |  | — |
Total lease payments |  |  |  | 1,202,716 |
Less imputed interest |  |  |  | (123,373 | )
Total lease obligation |  |  | $ | 1,079,343 |

X
- References No definition available. + Details
Name: | empr_DisclosureLeasesAbstract
Namespace Prefix: | empr_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for operating leases of lessee. Includes, but is not limited to, description of operating lease and maturity analysis of operating lease liability. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 842 -SubTopic 20 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//842-20/tableOfContent + Details
Name: | us-gaap_LesseeOperatingLeasesTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration