IMPAIRMENTS	12 Months Ended
IMPAIRMENTS	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
IMPAIRMENTS	IMPAIRMENTS Oil and Natural Gas Properties 2021 There were no impairments recorded during the year ended December 31, 2021. 2020 During the four months ended December 31, 2020, the application of the full cost accounting rules resulted in non-cash ceiling test write-downs of $26.1 million pre-tax primarily due to the use of average 12-month historical commodity prices for the ceiling test versus the forward prices used for our Fresh Start fair value estimates. These charges are included within impairments in our consolidated statements of operations. During the eight months ended August 31, 2020, we determined our undeveloped acreage would not be fully developed and thus the carrying values of certain of our unproved oil and gas properties were not recoverable resulting in an impairment of $226.5 million. That impairment had a corresponding increase to our depletion base and contributed to our recorded full cost ceiling impairment. We recorded a non-cash ceiling test write-down of $393.7 million pre-tax ($346.6 million, net of tax) during the eight months ended August 31, 2020 due to the reduction for the 12-month average commodity prices and the impairment of our unproved oil and gas properties described above. These charges are included within impairments in our consolidated statements of operations. In addition to the impairment evaluations of our proved and unproved oil and gas properties in the eight months ended August 31, 2020, we also evaluated the carrying value of our salt water disposal assets. Based on our revised forecast, we determined that some were no longer expected to be used and wrote off the assets for total expense of $17.6 million during the eight months ended August 31, 2020. These amounts are reported in loss on abandonment of assets in our consolidated statements of operations. Contract Drilling 2021 There were no impairments recorded during the year ended December 31, 2021. 2020 During the eight months ended August 31, 2020, we recorded expense of $1.1 million related to the write-down of certain equipment that we consider abandoned. These amounts are reported in loss on abandonment of assets in our consolidated statements of operations. During the eight months ended August 31, 2020, due to market conditions, we performed impairment testing on two asset groups which were comprised of our SCR diesel-electric drilling rigs and our BOSS drilling rigs. We concluded that the net book value of the SCR drilling rigs asset group was not recoverable through estimated undiscounted cash flows and recorded a non-cash impairment charge of $407.1 million in addition to non-cash impairment charges of $3.0 million for other miscellaneous drilling equipment. These charges are included within impairments in our consolidated statements of operations. We concluded that no impairment was needed on the BOSS drilling rigs asset group as of March 31, 2020 as the undiscounted cash flows exceeded the $242.5 million carrying value of the asset group by a relatively minor margin. Some of the more sensitive assumptions used in evaluating the contract drilling rigs asset groups for potential impairment included forecasted utilization, gross margins, salvage values, discount rates, and terminal values. There were no additional triggering events identified during the eight months ended August 31, 2020 or four months ended December 31, 2020. Mid-Stream 2021 In December 2021, we determined that the carrying value of a gathering system in Pennsylvania was not recoverable and exceeded its estimated fair value due to unfavorable forecasted economics. We recorded non-cash impairment charges of $10.7 million based on the estimated fair value of the asset group. These charges are included within impairments in our consolidated statements of operations. 2020 During the three months ended March 31, 2020, we determined that the carrying value of certain long-lived asset groups in southern Kansas, and central Oklahoma where lower pricing is expected to impact drilling and production levels, are not recoverable and exceeded their estimated fair value. We recorded non-cash impairment charges of $64.0 million based on the estimated fair value of the asset groups. These charges are included within impairments in our consolidated statements of operations. There were no additional triggering events identified during the eight months ended August 31, 2020 or one month ended September 30, 2020.