Note 2 - Current Liabilities - Components of Accounts Payable and Accrued (Details) - USD ($)	Jun. 30, 2021	Dec. 31, 2020
Accounts Payable:
Production and related other	$ 1,744,521	$ 1,638,704
Other	306,075	300,440
Joint venture partner deposits	62,642	62,642
Property and equipment disposal	0	468,934
Total accounts payable	2,113,238	2,470,720
Accrued Expenses:
Payroll and retirement plan contributions	280,068	652,530
Current portion of asset retirement obligations	167,000	431,000
Drilling	96,419	96,419
Repurchase of Units	49,484	0
Federal, state and local taxes	17,995	36,154
Other	10,900	32,900
Paycheck Protection Program loan	0	326,932
Total accrued expenses	$ 621,866	$ 1,575,935

Carrying value as of the balance sheet date of obligations incurred and payable for the production of oil and gas.

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Carrying value as of the balance sheet date of obligations incurred and payable for the disposal of property and equipment. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Carrying value as of the balance sheet date of joint venture partner deposits held.

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Amount of expenses incurred but not yet paid for the drilling of proved oil and gas properties, due within one year or the normal operating cycle, if longer.

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Obligations payable to current and former limited partners for limited partnership units tendered pursuant to the Company's annual Repurchase Right.

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Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Amount of obligations incurred classified as other, payable within one year or the normal operating cycle, if longer.

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Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Current portion of the carrying amount of a liability for an asset retirement obligation. An asset retirement obligation is a legal obligation associated with the disposal or retirement of a tangible long-lived asset that results from the acquisition, construction or development, or the normal operations of a long-lived asset, except for certain obligations of lessees.

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Total of the carrying values as of the balance sheet date of obligations incurred through that date and payable for obligations related to services received from employees, such as accrued salaries and bonuses, payroll taxes and fringe benefits. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Amount of borrowings classified as other, maturing within one year or the normal operating cycle, if longer.

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Carrying value as of the balance sheet date of obligations incurred and payable for statutory income, sales, use, payroll, excise, real, property and other taxes. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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