SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

Sep. 30, 2024

SIGNIFICANT ACCOUNTING POLICIES

Schedule of change in allowance for doubtful accounts

	Nine months ended September 30, 2024
	(in thousands)
Balance as of December 31, 2023	$	5,318
Increase to allowance based on a percentage of revenue		2,226
Adjustment based on aged receivable analysis		(700)
Charge-offs		(1,478)
Recoveries		47
Balance as of September 30, 2024	$	5,413

Schedule of change in asset retirement obligations

	Nine months ended September 30, 2024
	(in thousands)
Balance as of December 31, 2023	$	37,262
Accretion expense		1,092
Acquired AROs		25,008
Divested AROs		(591)
Revisions		1,177
Payments		(11,774)
Balance as of September 30, 2024	$	52,174
Short-term ARO liability		7,140
Long-term ARO liability		45,034
Balance as of September 30, 2024	$	52,174

Schedule of financial impact of leases

		Three months ended September 30,				Nine months ended September 30,
		2024		2023		2024		2023
		(in thousands)
Category	Classification
Lessor income	Costs of revenue	$	48	$	63	$	109	$	218
Sublease income	Lease abandonment costs and Costs of revenue		533		374		1,363		1,214