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Basis of Presentation and Significant Accounting Policies (Tables)
 9 Months Ended
Sep. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Schedule of Non-Cash Impairment Charges
The 2016 non-cash impairment charges associated with proved oil and natural gas properties arose in the following operating areas of our Predecessor:
 
(in thousands)
California operating area
$
984,288

Uinta basin operating area
26,677

East Texas operating area
6,387

 
$
1,017,352
Summary of Activity in ARO Account
The following table summarizes activity in our ARO account in which approximately $95 million, $109 million and $139 million were included in long term liabilities as of December 31, 2017, February 28, 2017 and December 31, 2016, respectively, with the remaining current portion included in accrued liabilities:
 
Berry Corp. (Successor)
 
 
Berry LLC (Predecessor)
 
Ten Months Ended December 31, 2017
 
 
Two Months Ended February 28, 2017
 
Year Ended December 31, 2016
 
 
 
 
(in thousands)
Beginning balance
$
113,275

 
 
$
141,798

 
$
137,563

Liabilities incurred capitalized to properties
—

 
 
152

 
113

Liabilities settled and paid
(2,333)

 
 
(861)

 
(4,891)

Accretion expense
5,562

 
 
1,112

 
7,468

Disposition by sale
(19,082)

 
 
—

 
—

Revision of estimates
—

 
 
—

 
1,545

Fresh-Start adjustment
—

 
 
(28,926)

 
—

Ending balance
$
97,422

 
 
$
113,275

 
$
141,798