{"iri":"http://fasb.org/us-gaap/2026#CapitalizedCostsAssetRetirementCosts","label":"Oil and Gas, Capitalized Cost, before Accumulated Depreciation, Depletion, Amortization, and Valuation Allowance, Asset Retirement","definition":"Amount, before accumulated depreciation, depletion, amortization, and valuation allowance, of capitalized cost for asset retirement in oil- and gas-producing activities.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#CapitalizedCostsAssetRetirementCosts"}