XML 52 R42.htm IDEA: XBRL DOCUMENT v3.23.2

Property and Equipment (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Oil and gas properties, successful efforts method
Proved properties	$ 152,014,489		$ 152,014,489		$ 148,326,265
Unproved properties	25,989,679	$ 18,021,391	25,989,679	$ 18,021,391	18,169,157
Accumulated depletion, depreciation, amortization and impairment	(109,996,874)		(109,996,874)		(107,729,293)
Total oil and gas properties, net	68,007,294		68,007,294		58,766,129
Gathering system	42,673,506		42,673,506		42,639,001
Accumulated depletion, depreciation, amortization and impairment	(35,026,730)		(35,026,730)		(34,500,740)
Total gathering system, net	7,646,776	8,571,168	7,646,776	8,571,168	8,138,261
Land	637,764		637,764		637,764
Buildings and other property and equipment, net	312,830		312,830		286,035
Total property and equipment, net	76,604,664		76,604,664		$ 67,828,189
Proceeds from sale of oil and gas properties			12,498	200,000
Impairment expense	$ 0	$ 0	$ 0	$ 0

X

- Definition

Amount before accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business and not intended for resale excluding land. Examples include, but are not limited to buildings, machinery and equipment, office equipment, and furniture and fixtures.

+ References

No definition available.

+ Details

Name:	epsn_PropertyPlantAndEquipmentExcludingLand
Namespace Prefix:	epsn_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Amount of accumulated depreciation, depletion, amortization and valuation allowance 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_CapitalizedCostsAccumulatedDepreciationDepletionAmortizationAndValuationAllowanceForRelatingToOilAndGasProducingActivities
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

The sum of capitalized costs relating to oil and gas producing activities before accounting for accumulated depreciation.

+ 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_CapitalizedCostsOilAndGasProducingActivitiesGross
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

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 expense recorded to reduce the value of oil and gas assets consisting of proved properties and unproved properties as the estimate of future successful production from these properties is reduced.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=109226691&loc=d3e2921-110230

Reference 2: 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 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 932
-SubTopic 360
-Section 35
-Paragraph 11
-URI https://asc.fasb.org/extlink&oid=66906256&loc=d3e66150-109466

+ Details

Name:	us-gaap_ImpairmentOfOilAndGasProperties
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

Amount before accumulated depletion of real estate held for productive use, excluding land held for sale.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(13))
-URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682

+ Details

Name:	us-gaap_Land
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Amount of accumulated depreciation, depletion and amortization of oil and gas property carried under the successful effort method. Oil and gas property include, but not limited to, the entity's wells and related equipment and facilities.

+ 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

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 932
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-10.(b))
-URI https://asc.fasb.org/extlink&oid=126954596&loc=d3e511914-122862

+ Details

Name:	us-gaap_OilAndGasPropertySuccessfulEffortMethodAccumulatedDepreciationDepletionAndAmortization
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Oil and gas properties net of accumulated depreciation, depletion, amortization, impairment, and abandonment, carried 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 235
-Section 50
-Paragraph 13
-URI https://asc.fasb.org/extlink&oid=126939881&loc=d3e61901-109447

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 932
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-10.(b))
-URI https://asc.fasb.org/extlink&oid=126954596&loc=d3e511914-122862

+ Details

Name:	us-gaap_OilAndGasPropertySuccessfulEffortMethodNet
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- References

No definition available.

+ Details

Name:	us-gaap_OilAndGasPropertySuccessfulEffortMethodNetAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The cash inflow to dispose of long-lived, physical assets and mineral interests in oil and gas properties used for normal oil and gas operations.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 12
-Subparagraph (c)
-URI https://asc.fasb.org/extlink&oid=126954810&loc=d3e3179-108585

+ Details

Name:	us-gaap_ProceedsFromSaleOfOilAndGasPropertyAndEquipment
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 50
-Paragraph 1
-URI https://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-03(a)(8))
-URI https://asc.fasb.org/extlink&oid=126734703&loc=d3e572229-122910

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 360
-Section 50
-Paragraph 1
-URI https://asc.fasb.org/extlink&oid=124429447&loc=SL124453093-239630

Reference 4: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 852
-SubTopic 10
-Section 55
-Paragraph 10
-URI https://asc.fasb.org/extlink&oid=84165509&loc=d3e56426-112766

+ Details

Name:	us-gaap_PropertyPlantAndEquipmentNet
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Oil and Gas properties with proved 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
-URI https://asc.fasb.org/subtopic&trid=2145654

Reference 2: 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

+ Details

Name:	us-gaap_ProvedOilAndGasPropertySuccessfulEffortMethod
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

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