XML 74 R64.htm IDEA: XBRL DOCUMENT
v3.23.2

Operating Segments - Segments (Details) | 3 Months Ended | 6 Months Ended |
--- | --- | --- | ---
Jun. 30, 2023 USD ($) | Jun. 30, 2022 USD ($) | Jun. 30, 2023 USD ($) segment | Jun. 30, 2022 USD ($) | Dec. 31, 2022 USD ($)
Segment information |  |  |  |  |
Total operating revenue | $ 6,500,136 | $ 19,903,004 | $ 15,856,412 | $ 33,503,102 |
Net earnings (loss) for the period | 430,589 | 10,582,988 | 3,960,416 | 16,388,876 |
Operating costs | 5,237,700 | 4,233,182 | 9,496,841 | 7,478,867 |
Operating income | (353,292) | 13,866,083 | 2,970,837 | 22,831,277 |
Interest income | 433,201 | 21,945 | 923,963 | 37,166 |
Interest expense | (34,422) | (745) | (62,859) | (16,064) |
Gain (loss) on derivative contracts | 628,178 | 776,994 | 1,696,838 | (194,910) |
Other income (expense) | 3,066 | (61,713) | 4,701 | (67,119) |
Other income (expense), net | 1,030,023 | 736,481 | 2,562,643 | (240,927) |
Net income before income tax expense | 676,731 | 14,602,564 | 5,533,480 | 22,590,350 |
Development geological and geophysical expenses | 0 | 2,386 | 0 | 4,772 |
Depletion, depreciation, amortization, and accretion | 1,615,728 | 1,803,739 | 3,388,734 | 3,192,958 |
Capital expenditures | 12,463,199 | 1,466,924 |  |  |
Current assets, net | 44,053,398 | 42,627,454 | 44,053,398 | 42,627,454 |
Proved properties | 42,017,615 | 40,649,783 | 42,017,615 | 40,649,783 |
Unproved properties | 25,989,679 | 18,021,391 | 25,989,679 | 18,021,391 | $ 18,169,157
Gathering system | 7,646,776 | 8,571,168 | 7,646,776 | 8,571,168 | 8,138,261
Operating lease right-of-use assets, long term | 495,842 |  | 495,842 |  | $ 0
Other property and equipment | 950,594 | 930,491 | 950,594 | 930,491 |
Segment assets | 121,153,904 | 110,800,287 | 121,153,904 | 110,800,287 |
Corporate |  |  |  |  |
Segment information |  |  |  |  |
Total operating revenue | 0 | 0 | 0 | 0 |
Operating costs | 1,776,374 | 1,659,193 | 3,979,865 | 2,972,627 |
Operating income | (1,776,374) | (1,659,193) | (3,979,865) | (2,972,627) |
Interest income | 433,201 | 21,945 | 923,963 | 37,166 |
Interest expense | 0 | 0 | 0 | 0 |
Gain (loss) on derivative contracts | 0 | 0 | 0 | 0 |
Other income (expense) | 4 | 1,075 | 987 | (4,331) |
Other income (expense), net | 433,205 | 23,020 | 924,950 | 32,835 |
Net income before income tax expense | (1,343,169) | (1,636,173) | (3,054,915) | (2,939,792) |
Depletion, depreciation, amortization, and accretion | 0 | 0 | 0 | 0 |
Capital expenditures | 0 | 0 |  |  |
Current assets, net | 44,053,398 | 42,627,454 | 44,053,398 | 42,627,454 |
Proved properties | 0 | 0 | 0 | 0 |
Unproved properties | 0 | 0 | 0 | 0 |
Gathering system | 0 | 0 | 0 | 0 |
Operating lease right-of-use assets, long term | 495,842 |  | 495,842 |  |
Other property and equipment | 0 | 0 | 0 | 0 |
Segment assets | 44,549,240 | 42,627,454 | 44,549,240 | 42,627,454 |
Elimination |  |  |  |  |
Segment information |  |  |  |  |
Total operating revenue | (376,050) | (369,733) | (739,858) | (734,897) |
Operating costs | (376,050) | (369,733) | (739,858) | (734,897) |
Operating income | 0 | 0 | 0 | 0 |
Interest income | 0 | 0 | 0 | 0 |
Interest expense | 0 | 0 | 0 | 0 |
Gain (loss) on derivative contracts | 0 | 0 | 0 | 0 |
Other income (expense) | 0 | 0 | 0 | 0 |
Other income (expense), net | 0 | 0 | 0 | 0 |
Net income before income tax expense | 0 | 0 | 0 | 0 |
Depletion, depreciation, amortization, and accretion | 0 | 0 | 0 | 0 |
Capital expenditures | 0 | 0 |  |  |
Current assets, net | 0 | 0 | 0 | 0 |
Proved properties | 0 | 0 | 0 | 0 |
Unproved properties | 0 | 0 | 0 | 0 |
Gathering system | 0 | 0 | 0 | 0 |
Operating lease right-of-use assets, long term | 0 |  | 0 |  |
Other property and equipment | 0 | 0 | 0 | 0 |
Segment assets | 0 | 0 | 0 | 0 |
Natural gas |  |  |  |  |
Segment information |  |  |  |  |
Total operating revenue | 3,006,695 | 15,984,348 | 9,262,873 | 26,687,432 |
Natural gas | Corporate |  |  |  |  |
Segment information |  |  |  |  |
Total operating revenue | 0 | 0 | 0 | 0 |
Natural gas | Elimination |  |  |  |  |
Segment information |  |  |  |  |
Total operating revenue | 0 | 0 | 0 | 0 |
Natural gas liquids |  |  |  |  |
Segment information |  |  |  |  |
Total operating revenue | 244,988 | 688,397 | 441,283 | 1,002,825 |
Natural gas liquids | Corporate |  |  |  |  |
Segment information |  |  |  |  |
Total operating revenue | 0 | 0 | 0 | 0 |
Natural gas liquids | Elimination |  |  |  |  |
Segment information |  |  |  |  |
Total operating revenue | 0 | 0 | 0 | 0 |
Oil and condensate |  |  |  |  |
Segment information |  |  |  |  |
Total operating revenue | 1,046,389 | 1,243,091 | 1,563,497 | 1,704,904 |
Oil and condensate | Corporate |  |  |  |  |
Segment information |  |  |  |  |
Total operating revenue | 0 | 0 | 0 | 0 |
Oil and condensate | Elimination |  |  |  |  |
Segment information |  |  |  |  |
Total operating revenue | 0 | 0 | 0 | 0 |
Gas gathering and compression revenue |  |  |  |  |
Segment information |  |  |  |  |
Total operating revenue | 2,202,064 | 1,987,168 | 4,588,759 | 4,107,941 |
Gas gathering and compression revenue | Corporate |  |  |  |  |
Segment information |  |  |  |  |
Total operating revenue | 0 | 0 | 0 | 0 |
Gas gathering and compression revenue | Elimination |  |  |  |  |
Segment information |  |  |  |  |
Total operating revenue | (376,050) | (369,733) | (739,858) | (734,897) |
Upstream | Operating Segments |  |  |  |  |
Segment information |  |  |  |  |
Total operating revenue | 4,298,072 | 17,915,836 | 11,267,653 | 29,395,161 |
Operating costs | 3,266,442 | 2,402,494 | 5,034,529 | 4,175,534 |
Operating income | (333,973) | 13,979,426 | 3,373,766 | 22,581,214 |
Interest income | 0 | 0 | 0 | 0 |
Interest expense | (34,422) | (745) | (62,859) | (16,064) |
Gain (loss) on derivative contracts | 628,178 | 776,994 | 1,696,838 | (194,910) |
Other income (expense) | 3,062 | (62,788) | 3,714 | (62,788) |
Other income (expense), net | 596,818 | 713,461 | 1,637,693 | (273,762) |
Net income before income tax expense | 262,845 | 14,692,887 | 5,011,459 | 22,307,452 |
Depletion, depreciation, amortization, and accretion | 1,365,603 | 1,533,916 | 2,859,358 | 2,638,413 |
Capital expenditures | 12,450,319 | 1,390,908 |  |  |
Current assets, net | 0 | 0 | 0 | 0 |
Proved properties | 42,017,615 | 40,649,783 | 42,017,615 | 40,649,783 |
Unproved properties | 25,989,679 | 18,021,391 | 25,989,679 | 18,021,391 |
Gathering system | 0 | 0 | 0 | 0 |
Operating lease right-of-use assets, long term | 0 |  | 0 |  |
Other property and equipment | 950,594 | 930,491 | 950,594 | 930,491 |
Segment assets | 68,957,888 | 59,601,665 | 68,957,888 | 59,601,665 |
Upstream | Natural gas | Operating Segments |  |  |  |  |
Segment information |  |  |  |  |
Total operating revenue | 3,006,695 | 15,984,348 | 9,262,873 | 26,687,432 |
Upstream | Natural gas liquids | Operating Segments |  |  |  |  |
Segment information |  |  |  |  |
Total operating revenue | 244,988 | 688,397 | 441,283 | 1,002,825 |
Upstream | Oil and condensate | Operating Segments |  |  |  |  |
Segment information |  |  |  |  |
Total operating revenue | 1,046,389 | 1,243,091 | 1,563,497 | 1,704,904 |
Upstream | Gas gathering and compression revenue | Operating Segments |  |  |  |  |
Segment information |  |  |  |  |
Total operating revenue | 0 | 0 | $ 0 | 0 |
Gas Gathering | Operating Segments |  |  |  |  |
Operating Segments |  |  |  |  |
Number of companies partnered to operate natural gas gathering system | segment |  |  | 2 |  |
Segment information |  |  |  |  |
Total operating revenue | 2,578,114 | 2,356,901 | $ 5,328,617 | 4,842,838 |
Operating costs | 570,934 | 541,228 | 1,222,305 | 1,065,603 |
Operating income | 1,757,055 | 1,545,850 | 3,576,936 | 3,222,690 |
Interest income | 0 | 0 | 0 | 0 |
Interest expense | 0 | 0 | 0 | 0 |
Gain (loss) on derivative contracts | 0 | 0 | 0 | 0 |
Other income (expense) | 0 | 0 | 0 | 0 |
Other income (expense), net | 0 | 0 | 0 | 0 |
Net income before income tax expense | 1,757,055 | 1,545,850 | 3,576,936 | 3,222,690 |
Depletion, depreciation, amortization, and accretion | 250,125 | 269,823 | 529,376 | 554,545 |
Capital expenditures | 12,880 | 76,016 |  |  |
Current assets, net | 0 | 0 | 0 | 0 |
Proved properties | 0 | 0 | 0 | 0 |
Unproved properties | 0 | 0 | 0 | 0 |
Gathering system | 7,646,776 | 8,571,168 | 7,646,776 | 8,571,168 |
Operating lease right-of-use assets, long term | 0 |  | 0 |  |
Other property and equipment | 0 | 0 | 0 | 0 |
Segment assets | 7,646,776 | 8,571,168 | 7,646,776 | 8,571,168 |
Gas Gathering | Natural gas | Operating Segments |  |  |  |  |
Segment information |  |  |  |  |
Total operating revenue | 0 | 0 | 0 | 0 |
Gas Gathering | Natural gas liquids | Operating Segments |  |  |  |  |
Segment information |  |  |  |  |
Total operating revenue | 0 | 0 | 0 | 0 |
Gas Gathering | Oil and condensate | Operating Segments |  |  |  |  |
Segment information |  |  |  |  |
Total operating revenue | 0 | 0 | 0 | 0 |
Gas Gathering | Gas gathering and compression revenue | Operating Segments |  |  |  |  |
Segment information |  |  |  |  |
Total operating revenue | $ 2,578,114 | $ 2,356,901 | $ 5,328,617 | $ 4,842,838 |

X
- Definition Amount of current net assets (liabilities). + References No definition available. + Details
Name: | epsn_CurrentAssetsNet
Namespace Prefix: | epsn_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of development geological and geophysical expenses incurred during period. + References No definition available. + Details
Name: | epsn_DevelopmentGeologicalAndGeophysicalExpenses
Namespace Prefix: | epsn_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The number of companies partnered to operate natural gas gathering system. + References No definition available. + Details
Name: | epsn_NumberOfCompaniesPartneredToOperateNaturalGasGatheringSystem
Namespace Prefix: | epsn_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition Total project operating costs. + References No definition available. + Details
Name: | epsn_ProjectOperatingCosts
Namespace Prefix: | epsn_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Proved properties net of accumulated depreciation, depletion, amortization, impairment, and abandonment, carried under the successful effort method. + References No definition available. + Details
Name: | epsn_ProvedOilAndGasPropertySuccessfulEffortMethodNet
Namespace Prefix: | epsn_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Represents the carrying amount of segment assets as of the balance sheet date. + References No definition available. + Details
Name: | epsn_SegmentAssets
Namespace Prefix: | epsn_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Represents net capital expenditures of segments, which consist of drilling and completing wells and also expansion and completion of gathering and compression facilities. + References No definition available. + Details
Name: | epsn_SegmentCapitalExpenditures
Namespace Prefix: | epsn_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Net amount of capitalized costs relating to oil and gas producing activities. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -SubTopic 235 -Section 50 -Paragraph 13 -URI https://asc.fasb.org/extlink&oid=126939881&loc=d3e61901-109447 + Details
Name: | us-gaap_CapitalizedCostsOilAndGasProducingActivitiesNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The difference between the book value and the sale price of options, swaps, futures, forward contracts, and other derivative instruments. This element refers to the gain (loss) included in earnings. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=126954810&loc=d3e3602-108585 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04.13(h)) -URI https://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260 + Details
Name: | us-gaap_GainLossOnSaleOfDerivatives
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (c) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8906-108599 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (f) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 940 -SubTopic 20 -Section 25 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=126941158&loc=d3e41242-110953 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599 Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(10)) -URI https://asc.fasb.org/extlink&oid=126953954&loc=SL114868664-224227 Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(8)) -URI https://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 235 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-05(b)(2)) -URI https://asc.fasb.org/extlink&oid=120399901&loc=d3e537907-122884 Reference 9: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8924-108599 Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(15)) -URI https://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260 + Details
Name: | us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of the cost of borrowed funds accounted for as interest expense. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 835 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=6450988&loc=d3e26243-108391 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 835 -SubTopic 30 -Section 45 -Paragraph 3 -URI https://asc.fasb.org/extlink&oid=124435984&loc=d3e28555-108399 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -Subparagraph (d) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (210.5-03(11)) -URI https://asc.fasb.org/extlink&oid=126953954&loc=SL114868664-224227 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04.9) -URI https://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260 + Details
Name: | us-gaap_InterestExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount before accretion (amortization) of purchase discount (premium) of interest income on nonoperating securities. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.7(b)) -URI https://asc.fasb.org/extlink&oid=126953954&loc=SL114868664-224227 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -Subparagraph (c) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599 + Details
Name: | us-gaap_InvestmentIncomeInterest
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount, after deduction of tax, noncontrolling interests, dividends on preferred stock and participating securities; of income (loss) available to common shareholders. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 4 -URI https://asc.fasb.org/extlink&oid=124431687&loc=d3e22595-107794 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 10 -URI https://asc.fasb.org/extlink&oid=126958026&loc=d3e1448-109256 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 11 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=124431687&loc=d3e22694-107794 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 11 -URI https://asc.fasb.org/extlink&oid=126958026&loc=d3e1377-109256 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=124432515&loc=d3e3550-109257 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 11 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=124431687&loc=d3e22694-107794 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 60B -Subparagraph (c) -URI https://asc.fasb.org/extlink&oid=126958026&loc=SL5780133-109256 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (f) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599 Reference 10: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8924-108599 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8906-108599 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 3 -URI https://asc.fasb.org/extlink&oid=124431687&loc=d3e22583-107794 Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (c) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599 + Details
Name: | us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The aggregate amount of income or expense from ancillary business-related activities (that is to say, excluding major activities considered part of the normal operations of the business). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.7) -URI https://asc.fasb.org/extlink&oid=126953954&loc=SL114868664-224227 + Details
Name: | us-gaap_NonoperatingIncomeExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The net result for the period of deducting operating expenses from operating revenues. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8924-108599 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8906-108599 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (c) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (f) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599 + Details
Name: | us-gaap_OperatingIncomeLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of lessee's right to use underlying asset under operating lease. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 45 -Paragraph 1 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=123391704&loc=SL77918627-209977 + Details
Name: | us-gaap_OperatingLeaseRightOfUseAsset
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of income (expense) related to nonoperating activities, classified as other. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.9) -URI https://asc.fasb.org/extlink&oid=126953954&loc=SL114868664-224227 + Details
Name: | us-gaap_OtherNonoperatingIncomeExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount after depreciation of long-lived, physical assets used to produce goods and services and not intended for resale, classified as other. + References No definition available. + Details
Name: | us-gaap_PropertyPlantAndEquipmentOtherNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Depreciation, depletion, amortization, and accretion related to oil and gas producing activities. + References No definition available. + Details
Name: | us-gaap_ResultsOfOperationsDepreciationDepletionAmortizationAndAccretion
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount, including tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value-added and excise. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9038-108599 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 5 -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130545-203045 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8906-108599 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 4 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130543-203045 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 42 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9054-108599 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 40 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9031-108599 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 924 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 11.L) -URI https://asc.fasb.org/extlink&oid=6472922&loc=d3e499488-122856 + Details
Name: | us-gaap_RevenueFromContractWithCustomerIncludingAssessedTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_SegmentReportingInformationLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

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

X
- Definition Oil and Gas properties with unproved reserves under the successful effort method. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -SubTopic 360 -Section 25 -Paragraph 3 -URI https://asc.fasb.org/extlink&oid=96866604&loc=d3e64746-109465 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -SubTopic 235 -Section 50 -Paragraph 14 -URI https://asc.fasb.org/extlink&oid=126939881&loc=d3e61926-109447 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -URI https://asc.fasb.org/topic&trid=2145477 + Details
Name: | us-gaap_UnprovedOilAndGasPropertySuccessfulEffortMethod
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | srt_ConsolidationItemsAxis=us-gaap_CorporateNonSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ConsolidationItemsAxis=us-gaap_IntersegmentEliminationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ProductOrServiceAxis=srt_NaturalGasReservesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ProductOrServiceAxis=srt_NaturalGasLiquidsReservesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ProductOrServiceAxis=us-gaap_OilAndCondensateMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ProductOrServiceAxis=epsn_GasGatheringAndCompressionMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementBusinessSegmentsAxis=epsn_UpstreamUsaSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ConsolidationItemsAxis=us-gaap_OperatingSegmentsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementBusinessSegmentsAxis=epsn_GasGatheringSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |