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Asset Retirement Obligations
 12 Months Ended
Dec. 31, 2014
Asset Retirement Obligation Disclosure [Abstract]  
Asset Retirement Obligations
Note 3. Asset Retirement Obligations

The following table summarizes the changes in our asset retirement obligations for the years ended December 31, 2014 and 2013:
 
 
Year Ended December 31,
In thousands
 
2014
 
2013
Beginning asset retirement obligations
 
$
126,301

 
$
106,430

Liabilities incurred and assumed during period
 
7,798

 
22,216

Revisions in estimated retirement obligations
 
(1,298
)
 
4,730

Liabilities settled and sold during period
 
(13,576
)
 
(15,523
)
Accretion expense
 
8,870

 
8,448

Ending asset retirement obligations
 
128,095

 
126,301

Less: current asset retirement obligations (1)
 
(1,684
)
 
(6,413
)
Long-term asset retirement obligations
 
$
126,411

 
$
119,888



(1)
Included in "Accounts payable and accrued liabilities" in our Consolidated Balance Sheets.

Liabilities incurred during 2014 and 2013 generally relate to the drilling of incremental wells, and liabilities assumed during 2013 include the purchase of additional interests in the CCA.

We have escrow accounts that are legally restricted for certain of our asset retirement obligations.  The balances of these escrow accounts were $37.1 million and $36.0 million at December 31, 2014 and 2013, respectively.  These balances are primarily invested in U.S. Treasury bonds, are recorded at amortized cost and are included in "Other assets" in our Consolidated Balance Sheets.  The carrying value of these investments approximates their estimated fair market value at December 31, 2014 and 2013.