FAIR VALUE ACCOUNTING (Tables)

12 Months Ended

Dec. 31, 2022

Fair Value Disclosures [Abstract]

Fair Value Measurements, Recurring and Nonrecurring

	September 30,
	2022		2021
Current assets	$	16,586	$	16,733
Non-current assets	$	17,437	$	11,455
Current liabilities	$	2,285	$	3,119
Non-current liabilities	$	—	$	27

	Twelve Months Ended September 30,
	2022		2021
Loss from continuing operations	$	(23,103)	$	(4,253)
Net loss and net loss attributable to the entity	$	(17,890)	$	(4,570)

In accordance with Rule 4-08(g), summarized financial information for Virginia Energy is set forth below on a one-quarter lag. Virginia Energy prepares its financial statements in accordance with IFRS. The Company determined that no adjustments to Virginia Energy’s summarized financial information were necessary to address differences between IFRS and GAAP that materially impact the summarized financial information.

	September 30,
	2022		2021
Current assets	$	163	$	548
Non-current assets	$	3,753	$	3,753
Current liabilities	$	223	$	278
Non-current liabilities	$	2	$	2

	Twelve Months Ended September 30,
	2022		2021		2020
Loss from continuing operations, net loss and net loss attributable to the entity	$	(371)	$	(275)	$	(20,150)

As of December 31, 2022 and 2021, the fair values of cash and cash equivalents, restricted cash, short-term deposits, receivables, accounts payable and accrued liabilities approximate their carrying values because of the short-term nature of these instruments.

December 31, 2022	Level 1		Level 2		Level 3		Total
Cash equivalents(1)	$	—	$	30,336	$	—	$	30,336
Investments accounted for at fair value	19,263		66		—		19,329
Marketable equity securities	1,033		34		—		1,067
Marketable debt securities	—		11,125		—		11,125
	$	20,296	$	41,561	$	—	$	61,857

(1) Cash equivalents are comprised of United States Treasury Bills and Government Agency Bonds, purchased within three months of their maturity date.

December 31, 2021	Level 1		Level 2		Level 3		Total
Investments accounted for at fair value	$	37,407	$	1,131	$	—	$	38,538
Marketable equity securities	494		—		—		494
	$	37,901	$	1,131	$	—	$	39,032