Note 2. Oil and Gas Properties: Oil and gas properties (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Oil and Gas Property, Full Cost Method, Gross	$ 97,866	$ 8,400
Capitalized asset retirement costs	1,966
Oil and Gas Property, Full Cost Method, Depletion	(101)
Oil & gas properties	97,765	8,400
Royalty interest in 700 acres in the Permian Basin
Oil and Gas Property, Full Cost Method, Gross	8,400	8,400
10% working interest in the Pierce Junction Field
Oil and Gas Property, Full Cost Method, Gross	$ 87,500

The amount of asset retirement costs previously incurred and capitalized separately from the capitalized amount of the associated long-lived assets.

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 932

-SubTopic 235

-Section 50

-Paragraph 13

-URI http://asc.fasb.org/extlink&oid=8451039&loc=d3e61901-109447

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Depletion of oil and gas property carried under the full cost method.

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Oil and gas properties, gross, carried under the full cost method.

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Oil and gas properties, net of depletion, carried under the full cost method.

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