v3.26.1
Asset Retirement Obligations
6 Months Ended
Jun. 30, 2026
Asset Retirement Obligations  
Asset Retirement Obligations

Note 4 – Asset Retirement Obligations

The Company’s asset retirement obligations (“ARO”) represent the estimated present value of the estimated cash flows the Company will incur to plug, abandon and remediate its producing properties at the end of their productive lives, in accordance with applicable state laws. Market risk premiums associated with asset retirement obligations are estimated to represent a component of the Company’s credit-adjusted risk-free rate that is utilized in the calculations of AROs.

The Company’s ARO activities are summarized in the following table:

For the Six Months Ended June 30, 

2026

  ​ ​ ​

2025

Asset retirement obligations, beginning of period

$

31,816

$

30,188

Liabilities assumed in acquisition

 

310

 

Revisions

 

 

Liabilities settled from plugging activity

 

(216)

 

(162)

Accretion expense

 

1,077

 

1,060

Asset retirement obligations, end of period

$

32,987

$

31,086

Less: current portion included in Accrued expenses

 

1,410

 

1,765

Asset retirement obligations, long-term

$

31,577

$

29,321

The liabilities assumed in acquisition in 2026 relate to the acquisition of the remaining 40% of certain New Mexico interests which closed on January 5, 2026 (see Note 3 – Property).