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SUPPLEMENTARY OIL AND NATURAL GAS INFORMATION (UNAUDITED) (Tables) | 12 Months Ended
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Sep. 30, 2014
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, 2012 |  |  | 1,078,000 |  |  |  | 11,109,000 |  |  |  | 2,993,000 |
Revisions of previous estimates |  |  | 46,000 |  |  |  | 1,137,000 |  |  |  | 242,000 |
Extensions, discoveries and other additions |  |  | 28,000 |  |  |  | 17,000 |  |  |  | 31,000 |
Less production |  |  | (229,000 | ) |  |  | (2,018,000 | ) |  |  | (577,000 | )
Balance at September 30, 2013 |  |  | 923,000 |  |  |  | 10,245,000 |  |  |  | 2,689,000 |
Revisions of previous estimates |  |  | 189,000 |  |  |  | 1,798,000 |  |  |  | 499,000 |
Extensions, discoveries and other additions |  |  | 34,000 |  |  |  | 189,000 |  |  |  | 67,000 |
Less sales of reserves |  |  | (238,000 | ) |  |  | (840,000 | ) |  |  | (383,000 | )
Less production |  |  | (184,000 | ) |  |  | (1,927,000 | ) |  |  | (516,000 | )
Balance at September 30, 2014 |  |  | 724,000 |  |  |  | 9,465,000 |  |  |  | 2,356,000 |
Schedule of capitalized costs relating to oil and natural gas producing activities |
|  | September 30,
|  | 2014 |  | 2013
Proved properties |  |  | $ | 209,201,000 |  |  |  | $ | 237,977,000 |
Unproved properties |  |  | 501,000 |  |  |  | 1,266,000 |
Total capitalized costs |  |  | 209,702,000 |  |  |  | 239,243,000 |
Accumulated depletion and depreciation |  |  | 191,478,000 |  |  |  | 202,400,000 |
Net capitalized costs |  |  | $ | 18,224,000 |  |  |  | $ | 36,843,000 |
Schedule of costs incurred in oil and natural gas property acquisition, exploration and development |
|  | Year ended September 30,
|  | 2014 |  | 2013
Acquisition of properties: |  |  |  |  |  |  |  |
Unproved |  |  | $ | 42,000 |  |  |  | $ | 250,000 |
Proved |  |  | - |  |  |  | - |
Exploration costs |  |  | 884,000 |  |  |  | 1,485,000 |
Development costs |  |  | 3,898,000 |  |  |  | 5,771,000 |
Total |  |  | $ | 4,824,000 |  |  |  | $ | 7,506,000 |
Schedule of results of operations for oil and natural gas producing activities |
|  | Year ended September 30,
|  | 2014 |  | 2013
Net revenues |  |  | $ | 20,298,000 |  |  |  | $ | 21,376,000 |
Production costs |  |  | 8,914,000 |  |  |  | 9,992,000 |
Depletion |  |  | 5,968,000 |  |  |  | 8,034,000 |
Reduction of carrying value of oil and natural gas properties |  |  | - |  |  |  | 4,506,000 |
Pre-tax results of operations* |  |  | 5,416,000 |  |  |  | (1,156,000 | )
Estimated income tax (expense) benefit |  |  | (1,557,000 | ) |  |  | 335,000 |
Results of operations* |  |  | $ | 3,859,000 |  |  |  | $ | (821,000 | )
_________________ *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,
|  | 2014 |  | 2013
Future cash inflows |  |  | $ | 82,912,000 |  |  |  | $ | 99,867,000 |
Future production costs |  |  | (40,156,000 | ) |  |  | (48,186,000 | )
Future development costs |  |  | (1,966,000 | ) |  |  | (1,472,000 | )
Future income tax expenses |  |  | (9,671,000 | ) |  |  | (7,800,000 | )
Future net cash flows |  |  | 31,119,000 |  |  |  | 42,409,000 |
10% annual discount for timing of cash flows |  |  | (6,972,000 | ) |  |  | (10,475,000 | )
Standardized measure of discounted future net cash flows |  |  | $ | 24,147,000 |  |  |  | $ | 31,934,000 |
Schedule of changes in standardized measure of discounted future net cash flows |
|  | Year ended September 30,
|  | 2014 |  | 2013
Beginning of year |  |  | $ | 31,934,000 |  |  |  | $ | 35,290,000 |
Sales of oil and natural gas produced, net of production costs |  |  | (11,384,000 | ) |  |  | (11,384,000 | )
Net changes in prices and production costs, net of royalties and wellhead taxes |  |  | 8,670,000 |  |  |  | 4,275,000 |
Extensions and discoveries |  |  | 2,199,000 |  |  |  | 831,000 |
Sales of reserves |  |  | (8,408,000 | ) |  |  | - |
Revisions of previous quantity estimates |  |  | 4,862,000 |  |  |  | 857,000 |
Net change in income taxes |  |  | (4,148,000 | ) |  |  | (433,000 | )
Accretion of discount |  |  | 2,931,000 |  |  |  | 3,376,000 |
Other - changes in the timing of future production and other |  |  | (237,000 | ) |  |  | 495,000 |
Other - net change in Canadian dollar translation rate |  |  | (2,272,000 | ) |  |  | (1,373,000 | )
Net change |  |  | (7,787,000 | ) |  |  | (3,356,000 | )
End of year |  |  | $ | 24,147,000 |  |  |  | $ | 31,934,000 |

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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 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=8451039&loc=d3e61929-109447 Reference 2: 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 Reference 3: 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=34713648&loc=d3e63019-109448 Reference 4: 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 + 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 6 -URI http://asc.fasb.org/extlink&oid=8451039&loc=d3e61858-109447 Reference 2: 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 3: 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 4: 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 5: 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 6: 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 + Details
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