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v3.23.1

Income Taxes - Net Deferred Tax Liabilities (Details) - USD ($) | Dec. 31, 2022 | Dec. 31, 2021
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Deferred tax assets: |  |
State net operating loss carryforwards | $ 313,018 | $ 244,582
Canadian net operating loss carryforwards | 11,113,319 | 11,669,601
ARO | 702,522 | 796,339
Unrealized Hedge/Other | 92,785 | 255,852
Gross deferred tax assets | 12,221,644 | 12,966,374
Valuation allowance | (11,158,602) | (11,821,914)
Total deferred tax assets | 1,063,042 | 1,144,460
Deferred tax liabilities: |  |
Oil and gas property | (9,336,638) | (8,558,064)
Partnership | (2,034,995) | (2,491,836)
Unrealized derivatives/other | (308,803) |
Gross deferred tax liabilities | (11,680,436) | (11,049,900)
Net deferred tax liability | $ (10,617,394) | $ (9,905,440)

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