- DefinitionThe excess of unamortized costs capitalized within a cost center, less related deferred income taxes, over the cost center ceiling limitation, which is charged to expense for oil and gas producing companies that use full cost method of accounting for investments in oil and gas producing properties.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 932
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-10(c)(4)(ii))
-URI http://asc.fasb.org/extlink&oid=123726172&loc=d3e511914-122862
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 932
-SubTopic 360
-Section S99
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=123726384&loc=d3e516453-122869
+ Details
Name: |
us-gaap_UnamortizedCostsCapitalizedLessRelatedDeferredIncomeTaxesExceedCeilingLimitationExpense |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |