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v3.24.1

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, 2023 and 2022 is as follows: (Details) - USD ($) | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Deferred tax assets: |  |
Loss carry-forwards | $ 6,269,503 | $ 4,789,586
Right of use assets |  | 7,341
Stock option grants | 2,022,184 | 1,369,105
Asset retirement obligation | 7,433,670 | 6,616,407
Other | 526,873 | 436,477
Total deferred tax assets | 16,252,230 | 13,218,916
Deferred tax liabilities: |  |
Oil and Gas Properties | (7,327,620) | (5,552,159)
Other property and equipment | (123,915) | (171,650)
Derivatives | (104,956) | (31,369)
Lease liabilities | (25,133) |
Other |  | (69,688)
Total deferred tax liabilities | (7,581,624) | (5,824,866)
Net deferred tax asset before valuation allowance | 8,670,606 | 7,394,050
Valuation allowance | (8,670,606) | (7,394,050)
Net deferred taxes |  |

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- Definition Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-2 + Details
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