INCOME TAXES (Narrative) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)
Operating Loss Carryforwards [Line Items]
Cancellation of debt income not recognized for tax	$ 506,300
Reduction to Operating Loss Carryforward due to CODI	456,300
Reduction in tax basis for assets	$ 50,000
Valuation Allowance, Commentary	We concluded that it is more likely than not that the net deferred tax asset will not be realized and have recorded a full valuation allowance as of December 31, 2022 and 2021, reducing the net deferred tax asset to zero. The Company's pre-tax earnings since the Emergence Date remained in a three-year net cumulative loss position as of December 31, 2022, however, we will continue to evaluate whether the valuation allowance is appropriate in future reporting periods. Future events or new evidence which may lead the Company to conclude that it is more likely than not its net deferred tax assets will be realized include, but are not limited to, cumulative historical pre-tax earnings since the Emergence Date, sustained strength or improvements in commodity prices, sustained or improved rig utilization or rates, a material and sizable asset acquisition or disposition, and taxable events that could result from one or more future potential transactions. The valuation allowance does not prohibit the Company from utilizing the tax attributes if the Company recognizes taxable income. As long as the Company has deferred tax assets available and continues to conclude that the valuation allowance against its net deferred tax assets is necessary, the Company will not have significant deferred income tax expense or benefit.
Operating loss carryforwards	$ 331,400
Operating loss carryforwards subject to expiration	$ 136,400
Operating loss carryforwards expiration	2036
Tax basis in UPC's properties	$ 333,800