Property Plant And Equipment	3 Months Ended
Mar. 31, 2013
Property, Plant and Equipment [Abstract]
Property Plant And Equipment	2. PROPERTY AND EQUIPMENT: GABBS VALLEY PROSPECT The Company has an interest in 34,186 acres of federal oil and gas leases on the Gabbs Valley Prospect in Western Nevada. Since 2003 the Company has conducted extensive geological studies, conducted a seismic survey, carried out a geochemical imaging survey, conducted satellite and gravity studies and drilled two test wells. Both test wells had significant oil shows. The second test well resulted in a small oil discovery, however the Company deemed it non-commercial and elected to abandon it. One of the co-owners of the leases elected to take over the well and make further tests. It secured other parties to conduct such tests. Well completion equipment was installed and further production testing was carried out, however as of March 31, 2013, to the Company’s knowledge, commercial production has not been established. It is the Company’s understanding that further testing is being considered. Empire does feel the prospect has considerable geological merit since the primary target, being the Triassic formation, was not reached in either of the two test wells. Empire is now in discussions with other companies about drilling a new test well, however no agreements have yet been reached. SOUTH OKIE PROSPECT In 2009, the Company originally purchased 2,630 net acres of oil and gas leases known as the South Okie Prospect in Natrona County, Wyoming. The Tensleep Sand at depths from 3,300 feet to 4,500 feet is the primary target. As of December 31, 2009, the Company acquired 11 miles of seismic data and studies of this data were completed in early January 2010. An additional geological study was also completed in early January 2010. After further review of all the seismic and geological data and considering the Company’s financial condition it has reduced its holdings to 600 gross (110 net) acres. Subject to securing additional financing and/or engaging an industry partner, the Company plans to drill or cause to be drilled a test well.

- Definition

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

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