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Asset Retirement Obligations (Tables)
9 Months Ended
Sep. 30, 2019
Asset Retirement Obligation Disclosure [Abstract]  
Asset Retirement Obligation A reconciliation of our liability for plugging and abandonment costs for the nine months ended September 30, 2019 and the year ended December 31, 2018 is as follows (in thousands):

 

  

Nine Months

Ended

September 30,

 2019

 

 

Year

Ended

December 31,

2018

 

Beginning of period

  

$

312,754

 

 

$

276,855

 

Liabilities incurred

  

 

3,059

 

 

 

3,376

 

Acquisitions

 

 

 

 

 

13,438

 

Liabilities settled

 

 

(5,091

)

 

 

(5,052

)

Disposition of wells (a)

 

 

(80,014

)

 

 

(13,332

)

Accretion expense

  

 

12,289

 

 

 

25,456

 

Change in estimate

  

 

(2,247

)

 

 

12,013

 

End of period

  

 

240,750

 

 

 

312,754

 

Less current portion

  

 

(5,485

)

 

 

(5,485

)

Long-term asset retirement obligations

  

$

235,265

 

 

$

307,269

 

(a) The nine months ended September 30, 2019 represents the completion of the sale of approximately 1,300 shallow, non-core wells in Pennsylvania.