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PROPERTY AND EQUIPMENT AND ASSET RETIREMENT OBLIGATION (Tables) | 12 Months Ended
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Sep. 30, 2014
PROPERTY AND EQUIPMENT AND ASSET RETIREMENT OBLIGATION |
Schedule of property and equipment |
|  |  |  |  |  | Accumulated |  |  |
|  |  |  |  |  | Depletion, |  |  |
|  | Estimated |  | Gross |  | Depreciation, |  | Net |
|  | Useful |  | Property and |  | and |  | Property and |
|  | Lives |  | Equipment |  | Amortization |  | Equipment |
At September 30, 2014: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Land |  |  |  |  | $ | 863,000 |  |  |  | $ | - |  |  |  | $ | 863,000 |  |
Oil and natural gas properties |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
(full cost accounting) |  |  |  |  | 209,702,000 |  |  |  | (191,478,000 | ) |  |  | 18,224,000 |  |
Drilling rigs and equipment |  | 3 – 10 years |  |  | 6,759,000 |  |  |  | (5,754,000 | ) |  |  | 1,005,000 |  |
Offices |  | 40 years |  |  | 2,420,000 |  |  |  | (384,000 | ) |  |  | 2,036,000 |  |
Other property and equipment |  | 3 – 17 years |  |  | 3,279,000 |  |  |  | (3,057,000 | ) |  |  | 222,000 |  |
Total |  |  |  |  | $ | 223,023,000 |  |  |  | $ | (200,673,000 | ) |  |  | $ | 22,350,000 |  |
|  |  |  |  |  | Accumulated |  |  |
|  |  |  |  |  | Depletion, |  |  |
|  | Estimated |  | Gross |  | Depreciation, |  | Net |
|  | Useful |  | Property and |  | and |  | Property and |
|  | Lives |  | Equipment |  | Amortization |  | Equipment |
At September 30, 2013: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Land |  |  |  |  | $ | 863,000 |  |  |  | $ | - |  |  |  | $ | 863,000 |  |
Oil and natural gas properties |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
(full cost accounting) |  |  |  |  | 239,243,000 |  |  |  | (202,400,000 | ) |  |  | 36,843,000 |  |
Drilling rigs and equipment |  | 3 – 10 years |  |  | 6,758,000 |  |  |  | (5,513,000 | ) |  |  | 1,245,000 |  |
Offices |  | 40 years |  |  | 2,420,000 |  |  |  | (324,000 | ) |  |  | 2,096,000 |  |
Other property and equipment |  | 3 – 17 years |  |  | 3,588,000 |  |  |  | (3,329,000 | ) |  |  | 259,000 |  |
Total |  |  |  |  | $ | 252,872,000 |  |  |  | $ | (211,566,000 | ) |  |  | $ | 41,306,000 |  |
Schedule of reconciliation of the asset retirement obligation |
|  | Year ended September 30, |
|  | 2014 |  | 2013 |
Asset retirement obligation as of beginning of year |  |  | $ | 7,520,000 |  |  |  | $ | 5,629,000 |  |
Obligations incurred on new wells drilled |  |  | 105,000 |  |  |  | 61,000 |  |
Liabilities associated with properties sold |  |  | (718,000 | ) |  |  | - |  |
Revision of estimated obligation |  |  | 2,437,000 |  |  |  | 1,783,000 |  |
Accretion expense |  |  | 624,000 |  |  |  | 499,000 |  |
Payments |  |  | (111,000 | ) |  |  | (222,000 | ) |
Foreign currency translation adjustment |  |  | (694,000 | ) |  |  | (230,000 | ) |
Asset retirement obligation as of end of year |  |  | 9,163,000 |  |  |  | 7,520,000 |  |
Less current portion |  |  | (978,000 | ) |  |  | - |  |
Asset retirement obligation, long-term |  |  | $ | 8,185,000 |  |  |  | $ | 7,520,000 |  |

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- Definition Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.13) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 13 -Subparagraph b -Article 5 + Details
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- Definition Tabular disclosure of the changes in carrying amount of a liability for asset retirement obligations, for changes such as new obligations, changes in estimates of existing obligations, spending on existing obligations, property dispositions, and foreign currency translation. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 410 -SubTopic 30 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=6393242&loc=d3e13201-110859 + Details
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