PROPERTY AND EQUIPMENT (Tables)

12 Months Ended

Dec. 31, 2022

Property, Plant and Equipment [Abstract]

Property and Equipment

Property and equipment consist of the following:

Property and Equipment
	December 31, 2022		December 31, 2021
Land	$	24,989,784	$	24,989,784
Crude oil pipelines	185,047,366		180,663,146
Natural gas pipeline	105,322,987		104,847,405
Right-of-way agreements	87,206,374		85,451,574
Pipeline related facilities	42,647,865		39,995,865
Tanks	33,092,825		30,679,194
Construction work in progress	10,495,266		8,581,560
Vehicles and trailers and other equipment	2,684,993		1,840,609
Office equipment and computers	1,569,698		1,403,090
Gross property and equipment	$	493,057,158	$	478,452,227
Less: accumulated depreciation	(52,908,191)		(37,022,034)
Net property and equipment	$	440,148,967	$	441,430,193