Asset Retirement Obligations (Tables)

3 Months Ended

Mar. 31, 2020

Asset Retirement Obligation Disclosure [Abstract]

Asset Retirement Obligation

A reconciliation of our liability for plugging and abandonment costs for the three months ended March 31, 2020 and the year ended December 31, 2019 is as follows (in thousands):

	Three Months Ended March 31,  2020			Year Ended December 31, 2019
Beginning of period	$	251,076		$	312,754
Liabilities incurred		651			4,063
Acquisitions		102			—
Liabilities settled		(729	)		(5,953	)
Disposition of wells (a)		(126,117	)		(82,576	)
Accretion expense		2,800			15,658
Change in estimate		497			7,130
End of period		128,280			251,076
Less current portion		(2,393	)		(2,393	)
Long-term asset retirement obligations	$	125,887		$	248,683

^(a) The three months ended March 31, 2020 primarily represents the completion of the sale of our shallow legacy assets in Northwest Pennsylvania.