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US GAAP Disclosure List 2012

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Standardized Measure of Discounted Future Cash Flows Relating to Proved Reserves Disclosure


ItemTypePeriodBalanceDescription
Discounted Future Net Cash Flows Relating to Proved Oil and Gas Reserves, Standardized Measure $duration
Discounted Future Net Cash Flows Relating to Proved Oil and Gas Reserves, Future Net Cash Flows $duration
Discounted Future Net Cash Flows Relating to Proved Oil and Gas Reserves, Future Cash Inflows$durationdebitCash proceeds expected from future sale of oil and gas from proved reserves located in this geographic region.
Discounted Future Net Cash Flows Relating to Proved Oil and Gas Reserves, Future Development Costs$durationcreditThe future cost of developing oil and gas from proved reserves located in this geographic region.
Discounted Future Net Cash Flows Relating to Proved Oil and Gas Reserves, Future Production Costs$durationcreditThe future cost of producing oil and gas from proved reserves located in this geographic region.
Discounted Future Net Cash Flows Relating to Proved Oil and Gas Reserves, Future Income Tax Expense$durationcreditThe estimated future income tax expenses that will be incurred based on the future income less future expenses derived from production and sale of proved oil and gas reserves in this geographic region.
Discounted Future Net Cash Flows Relating to Proved Oil and Gas Reserves, Future Net Cash Flows, Total$durationdebitThese amounts are the result of subtracting future development and production costs and future income tax expenses from future cash inflows for each geographic region where proved oil and gas reserves exist.
Discounted Future Net Cash Flows Relating to Proved Oil and Gas Reserves, 10 Percent Annual Discount for Estimated Timing of Cash Flows$durationcreditThis is the amount that is derived from using a discount rate of ten percent a year to reflect the timing of the future net cash flows relating to proved oil and gas reserves.
Discounted Future Net Cash Flows Relating to Proved Oil and Gas Reserves, Standardized Measure, Total$durationdebitThis amount is the future net cash flows less the computed discount.
Discounted Future Net Cash Flows Relating to Proved Oil and Gas Reserves, Entity's Share of Equity Method Investees' Standardized Discounted Future Net Cash Flows$durationdebitThe enterprise's share of the investees' standardized measure of discounted future net cash flows for the period, in the aggregate and by each geographic area for which quantities are disclosed. This information is excluded from the enterprise's standardized measure and is disclosed separately if the financial statements of the reporting enterprise include investments that are accounted for by the equity method.
Significant Economic Interest in Standardized Measure of Discounted Future Net Cash Flows Attributable to Consolidated Subsidiary(ies) with Significant Noncontrolling IntereststextIf a significant portion of the economic interest in the consolidated standardized measure of discounted future net cash flows reported is attributable to a consolidated subsidiary(ies) in which there is a significant noncontrolling interest, that fact and the approximate portion is disclosed here.
Principal Sources of Change in Standardized Measure of Discounted Future Net Cash Flow Relating to Proved Oil and Gas Reserves text
Increase (Decrease) in Standardized Measure of Discounted Future Net Cash Flow Relating to Proved Oil and Gas Reserves textA roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.
Standardized Measure of Discounted Future Net Cash Flow Relating to Proved Oil and Gas Reserves, Beginning Balance$instantdebitThe balance as of the balance sheet date of the standardized measure of discounted future net cash flow relating to proved oil and gas reserves.
Net Increase (Decrease) in Sales and Transfer Prices and Production Costs$durationdebitThe increase (decrease) in sales and transfer prices and in production (lifting) costs related to future production. The effects of changes in prices and costs are computed before the effects of changes in quantities.
Changes in Estimated Future Development Costs$durationdebitThe increase (decrease) in the evaluation or calculation of the costs that will be required in future periods to make it possible to extract or process proved oil and gas reserves.
Sales and Transfers of Oil and Gas Produced, Net of Production Costs$durationcreditThe amount of sales or transfers of oil gas that was previously included in proved oil and gas reserves. This amount is net of production costs.
Extensions, Discoveries, Additions and Improved Recovery, Less Related Costs$durationdebitThis is the amount that proved oil and gas reserves increased due to extensions (increased estimates in the size of proven reserves), discoveries, additions, and improved recovery (increase in ability to extract oil and gas from existing reserves).
Increase Due to Purchases of Minerals in Place$durationdebitThe change in the discounted value of the proved oil and gas reserves due to financial transactions where new reserves were purchased.
Decrease Due to Sales of Minerals in Place$durationcreditThe change in the discounted value of the proved oil and gas reserves due to financial transactions where reserves (minerals in place) were sold.
Previously Estimated Development Costs Incurred During Period$durationcreditThe actual costs incurred during the reporting period to make it possible to extract or process proved oil and gas reserves. These costs were previously estimated and reduced the estimate of discounted future cash flows from oil and gas reserves.
Revisions of Previous Quantity Estimates$durationdebitAny changes made during the period to the evaluation or calculation of the estimated quantity of oil or gas in proved reserves.
Accretion of Discount$durationdebitThe increase in the net discounted value of the proved oil and gas reserves due only to the passage of time.
Changes in Future Income Tax Expense Estimates on Future Cash Flows Related to Proved Oil and Gas Reserves$durationdebitThe increase (decrease) in the estimate of future income taxes that will be due on future pretax net cash flows relating to the enterprise's proved oil and gas reserves.
Standardized Measure of Discounted Future Net Cash Flow of Proved Oil and Gas Reserves, Other$durationdebitChanges in the standardized measure of discounted future net cash flows relating to proved oil and gas reserves that are not otherwise specified in the taxonomy.
Standardized Measure of Discounted Future Net Cash Flow of Proved Oil and Gas Reserves, Period Increase (Decrease), Total$durationThe increase (decrease) as a result of changes in the elements used to estimate the discounted future net cash flow relating to proved oil and gas reserves.
Standardized Measure of Discounted Future Net Cash Flow Relating to Proved Oil and Gas Reserves, Ending Balance$instantdebitThe balance as of the balance sheet date of the standardized measure of discounted future net cash flow relating to proved oil and gas reserves.
Additional Information Necessary to Prevent Disclosure of Discounts Future Net Cash Flows from Being MisleadingtextAdditional information necessary to prevent the disclosure of the standardized measure of discounted future net cash flows and changes therein from being misleading.

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