{"iri":"http://fasb.org/us-gaap/2026#CapitalizedCostsUncompletedWellsEquipmentAndFacilities","label":"Oil and Gas, Capitalized Cost, before Accumulated Depreciation, Depletion, Amortization, and Valuation Allowance, Uncompleted Well, Equipment, and Facility","definition":"Amount, before accumulated depreciation, depletion, amortization, and valuation allowance, of capitalized cost for uncompleted well, equipment, and facility in oil- and gas-producing activities. Includes, but is not limited to, cost incurred to drill and equip well not yet completed and cost incurred to acquire or construct equipment and facility not yet completed and installed.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#CapitalizedCostsUncompletedWellsEquipmentAndFacilities"}