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SUPPLEMENTARY OIL AND NATURAL GAS INFORMATION (UNAUDITED) (Tables) | 12 Months Ended
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Sep. 30, 2012
SUPPLEMENTARY OIL AND NATURAL GAS INFORMATION (UNAUDITED) |
Summary of changes in the estimates of net interests in total proved developed reserves of oil and natural gas liquids and natural gas |
|  | OIL & NGL |  | GAS |  | Total |
|  | (Bbls) |  | (Mcf) |  | (Boe) |
Proved reserves: |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at September 30, 2010 |  |  | 1,272,000 |  |  |  | 17,867,000 |  |  |  | 4,353,000 |  |
Revisions of previous estimates |  |  | 42,000 |  |  |  | (298,000) |  |  |  | (10,000) |  |
Extensions, discoveries and other additions |  |  | 120,000 |  |  |  | 324,000 |  |  |  | 176,000 |  |
Less production |  |  | (250,000 | ) |  |  | (2,950,000 | ) |  |  | (759,000 | ) |
Balance at September 30, 2011 |  |  | 1,184,000 |  |  |  | 14,943,000 |  |  |  | 3,760,000 |  |
Revisions of previous estimates |  |  | 97,000 |  |  |  | (1,121,000 | ) |  |  | (96,000 | ) |
Extensions, discoveries and other additions |  |  | 56,000 |  |  |  | 40,000 |  |  |  | 63,000 |  |
Less production |  |  | (259,000 | ) |  |  | (2,753,000 | ) |  |  | (734,000 | ) |
Balance at September 30, 2012 |  |  | 1,078,000 |  |  |  | 11,109,000 |  |  |  | 2,993,000 |  |
Schedule of capitalized costs relating to oil and natural gas producing activities |
|  | September 30,
|  |  | 2012 |  |  |  | 2011 |  |
Proved properties |  |  | $ | 238,788,000 |  |  |  | $ | 220,362,000 |  |
Unproved properties |  |  | 3,645,000 |  |  |  | 4,490,000 |  |
Total capitalized costs |  |  | 242,433,000 |  |  |  | 224,852,000 |  |
Accumulated depletion and depreciation |  |  | 198,768,000 |  |  |  | 175,715,000 |  |
Net capitalized costs |  |  | $ | 43,665,000 |  |  |  | $ | 49,137,000 |  |
Schedule of costs incurred in oil and natural gas property acquisition, exploration and development |
|  | Year ended September 30, |
|  | 2012 |  |  |  | 2011 |
Acquisition of properties: |  |  |  |  |  |  |
Unproved |  | $ | 496,000 |  |  |  | $ | 1,455,000 |
Proved |  | - |  |  |  | - |
Exploration costs |  | 1,778,000 |  |  |  | 2,253,000 |
Development costs |  | 2,641,000 |  |  |  | 9,591,000 |
Total |  | $ | 4,915,000 |  |  |  | $ | 13,299,000 |
Schedule of results of operations for oil and natural gas producing activities |
|  | Year ended September 30, |
|  | 2012 |  |  |  | 2011 |
Net revenues |  | $ | 24,610,000 |  |  |  | $ | 28,804,000 |
Production costs |  | 10,445,000 |  |  |  | 11,404,000 |
Depletion |  | 10,367,000 |  |  |  | 9,469,000 |
Reduction of carrying value of oil and natural gas properties |  | 2,551,000 |  |  |  | - |
Pre-tax results of operations* |  | 1,247,000 |  |  |  | 7,931,000 |
Estimated income tax expense |  | (387,000 | ) |  |  | (2,459,000 | )
Results of operations* |  | $ | 860,000 |  |  |  | $ | 5,472,000 |
* Before general and administrative expenses, interest expense, and foreign exchange gains and losses.
Schedule of standardized measure of discounted future net cash flows |
|  | September 30, |
|  | 2012 |  |  |  | 2011 |
Future cash inflows |  | $ | 109,253,000 |  |  |  | $ | 142,198,000 |
Future production costs |  | (51,603,000 | ) |  |  | (61,271,000 | )
Future development costs |  | (2,044,000 | ) |  |  | (2,428,000 | )
Future income tax expenses |  | (8,260,000 | ) |  |  | (13,839,000 | )
Future net cash flows |  | 47,346,000 |  |  |  | 64,660,000 |
10% annual discount for timing of cash flows |  | (12,056,000 | ) |  |  | (16,101,000 | )
Standardized measure of discounted future net cash flows |  | $ | 35,290,000 |  |  |  | $ | 48,559,000 |
Schedule of changes in standardized measure of discounted future net cash flows |
|  | Year ended September 30, |
|  | 2012 |  |  |  | 2011 |
Beginning of year |  | $ | 48,559,000 |  |  |  | $ | 49,626,000 |
Sales of oil and natural gas produced, net of production costs |  | (14,165,000 | ) |  |  | (17,400,000 | )
Net changes in prices and production costs, net of royalties and wellhead taxes |  | (17,851,000 | ) |  |  | 2,461,000 |
Extensions and discoveries |  | 2,312,000 |  |  |  | 4,407,000 |
Revisions of previous quantity estimates |  | 4,084,000 |  |  |  | 2,030,000 |
Net change in income taxes |  | 5,171,000 |  |  |  | 479,000 |
Accretion of discount |  | 5,129,000 |  |  |  | 4,919,000 |
Other - changes in the timing of future production and other |  | (307,000 | ) |  |  | 1,578,000 |
Other - net change in Canadian dollar translation rate |  | 2,358,000 |  |  |  | 459,000 |
Net change |  | (13,269,000 | ) |  |  | (1,067,000 | )
End of year |  | $ | 35,290,000 |  |  |  | $ | 48,559,000 |

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- Definition Tabular disclosure of aggregate capitalized costs relating to an enterprise's oil and gas producing activities and the aggregate related accumulated depreciation, depletion, amortization, and valuation allowances. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -SubTopic 235 -Section 55 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=8451751&loc=d3e63019-109448 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -SubTopic 235 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=8451039&loc=d3e61929-109447 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -SubTopic 235 -Section 50 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=8451039&loc=d3e61901-109447 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 19 -Paragraph 59M -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. Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -SubTopic 235 -Section 50 -Paragraph 14 -URI http://asc.fasb.org/extlink&oid=8451039&loc=d3e61926-109447 + Details
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- Definition Tabular disclosure of the aggregate of costs (whether the costs are capitalized or charged to expense at the time they are incurred ) incurred for the year in oil and gas property acquisition, exploration and development activities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -SubTopic 235 -Section 50 -Paragraph 18 -URI http://asc.fasb.org/extlink&oid=8451039&loc=d3e62014-109447 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -SubTopic 235 -Section 50 -Paragraph 19 -URI http://asc.fasb.org/extlink&oid=8451039&loc=d3e62038-109447 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 410 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c)(1) -URI http://asc.fasb.org/extlink&oid=6392692&loc=d3e7535-110849 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 19 -Paragraph 59P, 59Q, 59R -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. Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -SubTopic 235 -Section 55 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=8451751&loc=d3e63042-109448 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -SubTopic 235 -Section 50 -Paragraph 20 -URI http://asc.fasb.org/extlink&oid=8451039&loc=d3e62059-109447 + Details
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- Definition Tabular disclosure of the results of operations for oil and gas producing activities for the year. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -SubTopic 235 -Section 50 -Paragraph 22 -URI http://asc.fasb.org/extlink&oid=8451039&loc=d3e62094-109447 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 19 -Paragraph 59S, 59T, 59U, 59V, 59W, 59X -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. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -SubTopic 235 -Section 50 -Paragraph 23 -URI http://asc.fasb.org/extlink&oid=8451039&loc=d3e62136-109447 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -SubTopic 235 -Section 55 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=8451751&loc=d3e63071-109448 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -SubTopic 235 -Section 50 -Paragraph 24 -URI http://asc.fasb.org/extlink&oid=8451039&loc=d3e62246-109447 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -SubTopic 235 -Section 50 -Paragraph 27 -URI http://asc.fasb.org/extlink&oid=8451039&loc=d3e62352-109447 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 410 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c)(3) -URI http://asc.fasb.org/extlink&oid=6392692&loc=d3e7535-110849 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -SubTopic 235 -Section 50 -Paragraph 28 -URI http://asc.fasb.org/extlink&oid=8451039&loc=d3e62395-109447 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -SubTopic 235 -Section 50 -Paragraph 25 -URI http://asc.fasb.org/extlink&oid=8451039&loc=d3e62259-109447 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -SubTopic 235 -Section 50 -Paragraph 26 -URI http://asc.fasb.org/extlink&oid=8451039&loc=d3e62299-109447 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-10.(a)(17)(ii),(c)(3)(ii)(A)(1)) -URI http://asc.fasb.org/extlink&oid=21918352&loc=d3e511914-122862 + Details
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- Definition Tabular disclosure of the aggregate change in the standardized measure of discounted future net cash flows relating to proved oil and gas reserves and oil and gas subject to purchases under long-term agreements in which the enterprise participates in the operation of the properties on which oil and gas is located or otherwise serves as the producer. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -SubTopic 235 -Section 50 -Paragraph 36 -URI http://asc.fasb.org/extlink&oid=8451039&loc=d3e62536-109447 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -SubTopic 235 -Section 50 -Paragraph 35 -URI http://asc.fasb.org/extlink&oid=8451039&loc=d3e62500-109447 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -SubTopic 235 -Section 50 -Paragraph 34 -URI http://asc.fasb.org/extlink&oid=8451039&loc=d3e62496-109447 + Details
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- Definition Tabular disclosure of the net quantities of an enterprise's interests in proved developed and undeveloped reserves of (a) crude oil (including condensate and natural gas liquids), (b) natural gas (including coal bed methane), (c) synthetic oil, (d) synthetic gas, and (e) other nonrenewable natural resources that are intended to be upgraded during the period as of the beginning of the period, changes in quantities during the period, and as of the end of the period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -SubTopic 235 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=8451039&loc=d3e61797-109447 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -SubTopic 235 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=8451039&loc=d3e61872-109447 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -SubTopic 235 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=8451039&loc=d3e61858-109447 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -SubTopic 235 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=8451039&loc=d3e61884-109447 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -SubTopic 235 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=8451039&loc=d3e61869-109447 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -SubTopic 235 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=8451039&loc=d3e61831-109447 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 19 -Paragraph 59E, 59F, 59G -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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