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PROPERTY AND EQUIPMENT AND ASSET RETIREMENT OBLIGATION (Tables)

12 Months Ended

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

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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

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