FAIR VALUE MEASUREMENTS AND DISCLOSURES Fair Value Measurements and Disclosures (Tables)

12 Months Ended

Dec. 31, 2013

Fair Value Disclosures [Abstract]

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]

The following table presents, for each applicable level within the fair value hierarchy, our derivative assets and liabilities, including both current and non-current portions, measured at fair value on a recurring basis:

	As of December 31,
	2013								2012
	Significant Other Observable Inputs (Level 2)			Significant Unobservable Inputs (Level 3)		Total			Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total
	(in thousands)
Assets:
Commodity-based derivative contracts	$	5,325		$	2,385	$	7,710		$	42,798	$	15,750	$	58,548
Basis protection derivative contracts	463			—		463			377		—		377
Total assets	5,788			2,385		8,173			43,175		15,750		58,925
Liabilities:
Commodity-based derivative contracts	17,537			988		18,525			9,839		2,081		11,920
Basis protection derivative contracts	5			—		5			16,656		—		16,656
Total liabilities	17,542			988		18,530			26,495		2,081		28,576
Net asset (liability)	$	(11,754	)	$	1,397	$	(10,357	)	$	16,680	$	13,669	$	30,349

Fair Value Assets and Liabilities Unobservable Input Reconciliation [Table Text Block]

The following table presents a reconciliation of our Level 3 assets measured at fair value:

	2013			2012			2011
	(in thousands)
Fair value, net asset, beginning of period	$	13,669		$	22,107		$	10,762
Changes in fair value included in statement of operations line item:
Commodity price risk management gain (loss), net	(1,521		)	7,576			13,487
Sales from natural gas marketing	13			63			114
Changes in fair value included in balance sheet line item (1):
Accounts receivable affiliates	—			—			49
Accounts payable affiliates	—			(319		)	(454		)
Settlements included in statement of operations line items:
Commodity price risk management gain (loss), net	(6,361		)	(15,644		)	(1,712		)
Sales from natural gas marketing	(37		)	(114		)	(139		)
Income (loss) from discontinued operations, net of tax	(4,366		)	—			—
Fair value, net asset end of period	$	1,397		$	13,669		$	22,107
Net change in fair value of unsettled derivatives included in statement of operations line item:
Commodity price risk management gain (loss), net	$	(1,032	)	$	3,665		$	11,669
Sales from natural gas marketing	4			1			(3		)
Total	$	(1,028	)	$	3,666		$	11,666

__________

(1) Represents the change in fair value related to derivative instruments entered into by us and designated to our affiliated partnerships.