SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2022

SIGNIFICANT ACCOUNTING POLICIES

Schedule of change in allowance for doubtful accounts

	For the year ended December 31,
	2022		2021		2020
	(in thousands)
Balance at beginning of year	$	4,401	$	9,157	$	5,773
Increase to allowance based on a percentage of revenue		2,750		1,477		1,212
Adjustment based on aged receivable analysis		(801)		(1,444)		5,161
Charge-offs		(1,562)		(4,793)		(3,003)
Recoveries		130		4		14
Balance at end of year	$	4,918	$	4,401	$	9,157

Schedule of estimated useful life of property and equipment

Asset Classification	Useful Life (years)
Land	Indefinite
Buildings and leasehold improvements	30 or lease term
Vehicles and equipment	4 - 7 or lease term
Machinery and equipment	2 - 12
Pipelines	15
Computer equipment and software	3 - 4 or lease term
Office furniture and equipment	7
Gathering and disposal infrastructure	7 - 10

Summary of change in asset retirement obligations

	For the year ended December 31,
	2022		2021
	(in thousands)
Balance at beginning of year	$	29,551	$	999
Accretion expense, included in depreciation and amortization expense		1,115		208
Acquired AROs		15,879		30,672
Divested		(1,490)		(1,852)
Payments		(1,479)		(476)
Balance at end of year	$	43,576	$	29,551
Short-term ARO liability		4,065		4,888
Long-term ARO liability		39,511		24,663
Balance at end of year	$	43,576	$	29,551