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The charge against earnings resulting from the aggregate write down of all assets from their carrying value to their fair value.

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

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-Publisher FASB

-Name Accounting Standards Codification

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-Name Accounting Standards Codification

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The aggregate expense recognized in the current period that allocates the cost of tangible assets, intangible assets, or depleting assets to periods that benefit from use of the assets.

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-Publisher FASB

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Exploration expenses (including prospecting) related to oil and gas producing entities and would be included in operating expenses of that entity. Costs incurred in identifying areas that may warrant examination and in examining specific areas that are considered to have prospects of containing oil and gas reserves, including costs of drilling exploratory wells and exploratory-type stratigraphic test wells. Exploration costs may be incurred both before acquiring the related property (sometimes referred to in part as prospecting costs) and after acquiring the property. Principal types of exploration costs, which include depreciation and applicable operating costs of support equipment and facilities and other costs of exploration activities, are: (i) Costs of topographical, geographical and geophysical studies, rights of access to properties to conduct those studies, and salaries and other expenses of geologists, geophysical crews, and others conducting those studies. Collectively, these are sometimes referred to as geological and geophysical or "G&G" costs. (ii) Costs of carrying and retaining undeveloped properties, such as delay rentals, ad valorem taxes on properties, legal costs for title defense, and the maintenance of land and lease records. (iii) Dry hole contributions and bottom hole contributions. (iv) Costs of drilling and equipping exploratory wells. (v) Costs of drilling exploratory-type stratigraphic test wells.

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-Name Audit and Accounting Guide (AAG)

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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 10

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-Subparagraph 15

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-Name Accounting Standards Codification

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-Subparagraph (SX 210.4-10.(a)(15))

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The net proceeds or assets obtained in excess of (less than) the net carrying amount of assets recorded, or assets distributed and liabilities assumed less than (in excess of) estimated litigation liability extinguished, in settlement of a litigation matter. Represents (for other than an insurance entity in its normal claims settlement process), the amount of income (expense) recognized in the period to settle pending or threatened litigation and insurance claims.

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-Publisher FASB

-Name Accounting Standards Codification

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This element represents the income or loss from continuing operations attributable to the economic entity which may also be defined as revenue less expenses from ongoing operations, after income or loss from equity method investments, but before income taxes, extraordinary items, and noncontrolling interest.

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-Publisher SEC

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-Number 210

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Interest and debt related expenses associated with nonoperating financing activities of the entity.

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 34

-Paragraph 21

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-Name Accounting Standards Codification

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This element represents the gross amount awarded, to be received by, or to be remitted to the entity in settlement of litigation occurring during the period.

No definition available.

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The amount of loss pertaining to the specified contingency that was charged against earnings in the period, including the effects of revisions in previously reported estimates.

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-Publisher FASB

-Name Accounting Standards Codification

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Amount of Net Income (Loss) attributable to noncontrolling interest.

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

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-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

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The net change in the difference between the fair value and the carrying value, or in the comparative fair values, of derivative instruments, including options, swaps, futures, and forward contracts, held at each balance sheet date, that was included in earnings for the period.

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

-Publisher FASB

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-Publisher FASB

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