v3.26.1
ASSET RETIREMENT OBLIGATIONS
12 Months Ended
Dec. 31, 2025
Asset Retirement Obligation Disclosure [Abstract]  
ASSET RETIREMENT OBLIGATIONS

11.ASSET RETIREMENT OBLIGATIONS

 

The following is a reconciliation of the asset retirement obligations liability through December 31, 2025:

 

 

Asset retirement obligations – January 1, 2024  $248,651 
      
Accretion expense   806,381 
Estimated liabilities recorded   70,949 
Settlement of ARO obligation   (26,670)
      
Asset retirement obligations –January 1, 2025  $1,099,311 
      
Accretion expense   7,197 
Estimated liabilities recorded   - 
Settlement of ARO obligation   (30,995)
      
Asset retirement obligations –December 31, 2025  $1,075,513 

 

Accretion expense recorded in 2024 includes the results of the recalculation of the acceleration of the Asset Retirement Obligation connected to Orogrande properties for which the underlying mineral leases were not renewed by University Lands at their scheduled renewal date of December 31, 2024.