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ASSET RETIREMENT OBLIGATIONS | 3 Months Ended
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Mar. 31, 2013
ASSET RETIREMENT OBLIGATIONS |
ASSET RETIREMENT OBLIGATIONS | 9. ASSET RETIREMENT OBLIGATIONS The following table shows the change in the balance of the restoration and reclamation liability during the three months ended March 31, 2013:
Reserve for future restoration and reclamation costs beginning of period |  | $ | 4,498,057 |
Additions and changes in cash flow estimates |  | 272,667 |
Costs incurred |  | (489,153 | )
Accretion expense |  | 97,435 |
Reserve for future restoration and reclamation costs at end of period |  | $ | 4,379,006 |

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- Definition The entire disclosure for an asset retirement obligation and the associated long-lived asset. An asset retirement obligation is a legal obligation associated with the disposal or retirement from service of a tangible long-lived asset that results from the acquisition, construction or development, or the normal operations of a long-lived asset, except for certain obligations of lessees. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 410 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6392692&loc=d3e7535-110849 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 410 -SubTopic 20 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6392692&loc=d3e7569-110849 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 143 -Paragraph 22 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. + Details
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