Income Taxes	9 Months Ended
Sep. 30, 2011
Income Taxes [Abstract]
Income Taxes	5. Income Taxes Based on estimates of its 2011 annual effective tax rate, Brigham has a $5.3 million deferred federal and state income tax expense for the nine months ended September 30, 2011. The annual effective tax rate takes into consideration the estimated reduction in Brigham’s valuation allowance through 2011. There was no federal or state tax expense (benefit) for the nine months ended September 30, 2010. Brigham utilizes the asset and liability approach to measure deferred tax assets and liabilities based on temporary differences at each balance sheet date. By using the estimated 2011 annual effective rate, the deferred tax assets and liabilities differ from those that would result if Brigham used a year-to-date effective rate. On a year-to-date basis at September 30, 2011, Brigham has a net deferred tax liability. Using an annual effective tax rate, Brigham has a net deferred tax asset, primarily due to its net operating loss carryovers. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Based on this criteria, Brigham determined that its valuation allowance should be reduced to zero at September 30, 2011. The valuation allowance was $62.3 million at December 31, 2010. The tax effects from an uncertain tax position can be recognized in the financial statements only if the position is more likely than not of being sustained if the position were to be challenged by a taxing authority. Brigham has examined the tax positions taken in its tax returns and determined that there are no uncertain tax positions. As a result, Brigham has recorded no uncertain tax liabilities in its consolidated balance sheet. The tax years that remain subject to examination by Federal and major state tax jurisdictions are the years ended December 31, 2010, 2009, and 2008. In addition, Brigham is open to examination for the years 1997 through 2007, resulting from net operating losses generated and available for carryforward.

5. Income Taxes

Based on estimates of its 2011 annual effective tax rate, Brigham has a $5.3 million deferred federal and state income tax expense for the nine months ended September 30, 2011. The annual effective tax rate takes into consideration the estimated reduction in Brigham’s valuation allowance through 2011. There was no federal or state tax expense (benefit) for the nine months ended September 30, 2010.

Brigham utilizes the asset and liability approach to measure deferred tax assets and liabilities based on temporary differences at each balance sheet date. By using the estimated 2011 annual effective rate, the deferred tax assets and liabilities differ from those that would result if Brigham used a year-to-date effective rate. On a year-to-date basis at September 30, 2011, Brigham has a net deferred tax liability. Using an annual effective tax rate, Brigham has a net deferred tax asset, primarily due to its net operating loss carryovers. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Based on this criteria, Brigham determined that its valuation allowance should be reduced to zero at September 30, 2011. The valuation allowance was $62.3 million at December 31, 2010.

The tax effects from an uncertain tax position can be recognized in the financial statements only if the position is more likely than not of being sustained if the position were to be challenged by a taxing authority. Brigham has examined the tax positions taken in its tax returns and determined that there are no uncertain tax positions. As a result, Brigham has recorded no uncertain tax liabilities in its consolidated balance sheet.

The tax years that remain subject to examination by Federal and major state tax jurisdictions are the years ended December 31, 2010, 2009, and 2008. In addition, Brigham is open to examination for the years 1997 through 2007, resulting from net operating losses generated and available for carryforward.