v3.26.1
Asset Retirement Obligations
3 Months Ended
Mar. 31, 2026
Asset Retirement Obligation Disclosure [Abstract]  
Asset Retirement Obligations

NOTE 9 – ASSET RETIREMENT OBLIGATIONS

The Company accounts for asset retirement obligations by recording the fair value of the liability in the period in which it is incurred. The Company estimates the fair value of asset retirement obligations by calculating the estimated present value of the cost to retire the asset. Factors that are considered when determining the present value of the cost to retire the asset include future inflation and discount rates, along with estimates date(s) of retiring the asset. Additionally, changes in legal, regulatory, environmental, and

political environments can affect the fair value of the obligations. As such, asset retirement obligations are considered a level 3 financial instrument.

The following table summarizes the activity associated with asset retirement obligations of the Company as of March 31, 2026 and December 31, 2025:

 

Three Months Ended March 31,

 

 

Year Ended December 31,

 

 

2026

 

 

2025

 

Asset retirement obligations—beginning of period

$

6,960

 

 

$

6,338

 

Accretion expense

 

127

 

 

 

485

 

New asset retirement obligation

 

 

 

137

 

Asset retirement obligations—end of period

$

7,087

 

 

$

6,960