ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES (Details 2) - USD ($) |
9 Months Ended | 12 Months Ended |
|---|---|---|
Sep. 30, 2021 |
Dec. 31, 2020 |
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| Organization And Significant Accounting Policies | ||
| Asset retirement obligations - beginning of period | $ 21,478,977 | |
| Additions related to acquisition of refinery | $ 21,901,977 | |
| Disbursements | (1,961,711) | (135,000) |
| Accretion | 735,000 | 652,000 |
| Revised obligation estimates | (940,000) | |
| Asset retirement obligations - end of period | $ 20,252,266 | $ 21,478,977 |
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- Definition Disbursements No definition available.
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- References No definition available.
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- Definition The carrying amount of a liability for an asset retirement obligation. An asset retirement obligation is a legal obligation associated with the disposal or retirement of a tangible long-lived asset that results from the acquisition, construction or development, or the normal operations of a long-lived asset, except for certain obligations of lessees. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- Definition Amount of accretion expense recognized during the period that is associated with an asset retirement obligation. Accretion expense measures and incorporates changes due to the passage of time into the carrying amount of the liability. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- Definition Amount of asset retirement obligations incurred during the period. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- Definition Amount of increase (decrease) in asset retirement obligations. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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