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Asset Retirement Obligations
 12 Months Ended
Dec. 31, 2013
Asset Retirement Obligation Disclosure [Abstract]  
Asset Retirement Obligations
Asset Retirement Obligations
The following table reflects the changes in the Company’s ARO during the years ended December 31, 2013 and 2012:
 
 
Year Ended December 31,
 
2013(1)
 
2012
 
(In thousands)
Asset retirement obligation — beginning of period
$
23,234

 
$
13,075

Liabilities incurred during period
11,665

 
7,585

Liabilities settled during period
—

 
(71
)
Accretion expense during period
1,346

 
872

Revisions to estimates
213

 
1,773

Asset retirement obligation — end of period
$
36,458

 
$
23,234



(1)    Includes ARO for wells acquired in the West Williston Acquisition and the East Nesson Acquisitions (See Note 6 — Acquisitions).