v3.26.1
Asset Retirement Obligations
6 Months Ended
Jun. 30, 2026
Asset Retirement Obligation Disclosure [Abstract]  
Asset Retirement Obligations Note 9 - Asset Retirement Obligations
The Company records a liability for the present value of the estimated future retirement costs associated with its natural gas and oil
properties. Additionally, the Company records a liability for the future retirement costs of its production facilities and pipelines when
required by contract, statute, or legal obligation. For the six months ended June 30, 2026, no state contractual agreements or statutes
related to production facilities and pipelines are expected to impose material obligations on the Company.
In estimating the present value of future retirement costs for its natural gas and oil properties, the Company considers several factors,
including the number and state jurisdictions of wells, current retirement costs by state and well type, and the Company’s retirement
plan, which is based on state requirements and the Company’s capacity to retire wells over their productive lives. The Company’s
assumptions are grounded in the current economic environment and are believed to provide a reasonable basis for estimating the future
liability. However, actual retirement costs will ultimately depend on future market prices at the time the retirement services are
performed. Additionally, the timing of retirement will vary based on when the fields cease to produce economically, which is
influenced by future natural gas and oil prices and the retirement schedule. These factors are inherently uncertain.
The Company incorporates annual inflationary cost increases into its current cost expectations and then discounts the resulting cash
flows using a credit-adjusted risk-free discount rate.
The components of the change in our asset retirement obligations are detailed below for the period presented:
Six Months Ended
(In thousands)
June 30, 2026
Balance at beginning of period
$888,698
Additions(a)
33,230
Accretion expense
26,729
Asset retirement costs
(12,875)
Disposals(b)
(25,868)
Revisions
(3,519)
Balance at end of period
$906,395
Less: Current asset retirement obligations
25,441
Noncurrent asset retirement obligations
$880,954
(a)Additions primarily relate to the Sheridan acquisition.
(b)Disposals primarily relate to the Barnett assets divestiture.