US GAAP Disclosure List 2017

↑Content

Extractive Industries


ItemTypePeriodBalanceDescription
Extractive Industries text
Mineral Industries Disclosures text
Oil and Gas Exploration and Production Industries Disclosures text
Mineral Industries Disclosures textThe entire disclosure for mineral industries.
Oil and Gas Exploration and Production Industries Disclosures textThe entire disclosure for oil and gas producing industries.
Mineral Extraction Processing and Marketing Costs text
Mineral Properties, Net text
Revenue Mineral Sales text
Cost of Goods Sold, Oil and Gas text
Disclosure of Other Reserve Information text
Gas Balancing Arrangements text
Oil and Gas Revenue text
Oil and Gas Property text
Schedule of Proved Developed and Undeveloped Oil and Gas Reserve Quantities textTabular 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.
Capitalized Costs Relating to Oil and Gas Producing Activities Disclosure textTabular 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.
Cost Incurred in Oil and Gas Property Acquisition, Exploration, and Development Activities Disclosure textTabular disclosure of the aggregate of costs (whether the costs are capitalized or charged to expense at the time they are incurred ) incurred for the year in oil and gas property acquisition, exploration and development activities.
Results of Operations for Oil and Gas Producing Activities Disclosure textTabular disclosure of the results of operations for oil and gas producing activities for the year.
Standardized Measure of Discounted Future Cash Flows Relating to Proved Reserves Disclosure textTabular disclosure of the future net cash flows relating to proved oil and gas reserves and oil and gas subject to purchase under long-term agreements in which the enterprise participates in the operation of the properties on which the oil and gas is located or otherwise serves as the producer. This information is presented in aggregate and for each geographic area for which reserve quantities are disclosed.
Schedule of Changes in Standardized Measure of Discounted Future Net Cash Flows textTabular disclosure of the aggregate change in the standardized measure of discounted future net cash flows relating to proved oil and gas reserves and oil and gas subject to purchases under long-term agreements in which the enterprise participates in the operation of the properties on which oil and gas is located or otherwise serves as the producer.
Oil and Gas Net Production, Average Sales Price and Average Production Costs Disclosure textTabular disclosure of oil and gas production including quantitative production data, average price, and per unit cost data.
Productive Wells and Acreage Disclosure textThe entire disclosure for the reporting of productive wells and acreage.
Net Productive and Dry Wells Drilled Disclosure textTabular disclosure of the number of net productive and dry exploratory wells drilled; and the number of net productive and dry development wells drilled.
Oil and Gas Delivery Commitments and Contracts Disclosure textTabular disclosure of an enterprise's obligations to provide a fixed and determinable quantity of oil or gas in the near future under existing contracts or agreements. Information may include the principal sources of oil and gas to be relied upon and the total available amounts expected to be received from each principal source and from all sources combined; the total quantities of oil and gas which are subject to delivery commitments; and the steps taken to ensure available reserves and supplies are sufficient to meet such commitments.
Unproved Properties Disclosure textThe entire disclosure related to unproved oil and gas properties.
Suspended Well Costs Disclosure textThe entire disclosure for parts or all of the information related to suspended well costs.
Reserves Reported to Other Agencies textTabular disclosure of reserves reported to other federal agencies or authorities.
Schedule of Oil and Gas In Process Activities textTabular disclosure of in process activities, such as the number of wells in process of drilling (including wells temporarily suspended), water floods in process of installation, pressure maintenance operations, and any other related operations of material importance by appropriate geographic areas.
Other Costs and Disclosures text
Oil and Gas, Disaggregation of Equity Method Investments, DescriptiontextDisclosure of why the entity was unable to obtain the disaggregated information for equity method investments.

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