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OIL AND NATURAL GAS PROPERTIES | 3 Months Ended
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Dec. 31, 2021
Oil and Natural Gas Properties [Abstract] |
OIL AND NATURAL GAS PROPERTIES | OIL AND NATURAL GAS PROPERTIES Acquisitions In the three months ended December 31, 2021, Barnwell acquired working interests in oil and natural gas properties located in the Twining area of Alberta, Canada, for cash consideration of $317,000. There were no oil and natural gas working interest acquisitions during the three months ended December 31, 2020. Impairment of Oil and Natural Gas Properties Under the full cost method of accounting, the Company performs quarterly oil and natural gas ceiling test calculations. There was a no ceiling test impairment during the three months ended December 31, 2021. There was a $630,000 ceiling test impairment during the three months ended December 31, 2020. Changes in the mandated 12-month historical rolling average first-day-of-the-month prices for oil, natural gas and natural gas liquids prices, the value of reserve additions as compared to the amount of capital expenditures to obtain them, and changes in production rates and estimated levels of reserves, future development costs and the estimated market value of unproved properties, impact the determination of the maximum carrying value of oil and natural gas properties.

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- Definition Oil and Natural Gas Properties [Abstract] + References No definition available. + Details
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- Definition The entire disclosure for properties used in normal conduct of oil and gas exploration and producing operations. This disclosure may include property accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -SubTopic 360 -URI http://asc.fasb.org/subtopic&trid=2145654 + Details
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