XML 55 R44.htm IDEA: XBRL DOCUMENT
v3.24.2.u1

Property and Equipment (Details) - USD ($) | Jun. 30, 2024 | Dec. 31, 2023 | Jun. 30, 2023
--- | --- | --- | ---
Oil and gas properties, successful efforts method |  |  |
Proved properties | $ 185,238,373 | $ 160,263,511 |
Unproved properties | 28,498,028 | 25,504,873 | $ 25,989,679
Accumulated depletion, depreciation, amortization and impairment | (117,604,188) | (113,708,210) |
Total oil and gas properties, net | 96,132,213 | 72,060,174 |
Gathering system | 42,854,372 | 42,738,273 |
Accumulated depletion, depreciation, amortization and impairment | (35,957,863) | (35,539,996) |
Total gathering system, net | 6,896,509 | 7,198,277 | $ 7,646,776
Land | 637,764 | 637,764 |
Buildings and other property and equipment, net | 281,444 | 291,807 |
Total property and equipment, net | $ 103,947,930 | $ 80,188,022 |

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 -Topic 932 -SubTopic 235 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482274/932-235-50-13 + 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 -Topic 932 -SubTopic 235 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482274/932-235-50-13 + 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 -Topic 932 -SubTopic 235 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482274/932-235-50-13 + Details
Name: | us-gaap_CapitalizedCostsOilAndGasProducingActivitiesNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

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 -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(13)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 + 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 -Topic 932 -SubTopic 235 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482274/932-235-50-13 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 932 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-10.(b)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479664/932-10-S99-1 + 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 -Topic 932 -SubTopic 235 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482274/932-235-50-13 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 932 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-10.(b)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479664/932-10-S99-1 + 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 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 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -SubTopic 10 -Topic 360 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482099/360-10-50-1 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(8)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 360 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480842/942-360-50-1 + 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 -Topic 932 -SubTopic 360 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//932-360/tableOfContent Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 932 -SubTopic 360 -Section 25 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482479/932-360-25-3 + 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 -Topic 932 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//932/tableOfContent Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 932 -SubTopic 235 -Section 50 -Paragraph 14 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482274/932-235-50-14 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 932 -SubTopic 360 -Section 25 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482479/932-360-25-3 + Details
Name: | us-gaap_UnprovedOilAndGasPropertySuccessfulEffortMethod
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant