PROPERTY AND EQUIPMENT (Tables)

3 Months Ended

Mar. 31, 2023

Property, Plant and Equipment [Abstract]

Schedule of Property and Equipment

Property and equipment consist of the following:

Property and Equipment
	March 31, 2023		December 31, 2022
Land	$	24,303,454	$	24,989,784
Crude oil pipelines	185,507,086		185,047,366
Natural gas pipeline	—		105,322,987
Right-of-way agreements	65,159,200		87,206,374
Pipeline related facilities	43,288,238		42,647,865
Tanks	34,358,392		33,092,825
Vehicles, trailers and other equipment	1,811,967		2,684,993
Office equipment and computers	1,301,139		1,569,698
Construction work in progress	10,485,749		10,495,266
Gross property and equipment	$	366,215,225	$	493,057,158
Less: accumulated depreciation	(26,828,668)		(52,908,191)
Net property and equipment	$	339,386,557	$	440,148,967

Held-for-sale property and equipment consist of the following:

Property and Equipment
	March 31, 2023
Land	686,330
Natural gas pipeline	105,322,987
Right-of-way agreements	22,047,174
Vehicles, trailers and other equipment	868,686
Office equipment and computers	268,559
Construction work in process	20,000
Gross Property and equipment	$	129,213,736
Less: accumulated depreciation	(30,077,502)
Net property and equipment	$	99,136,234