{"iri":"http://fasb.org/us-gaap/2026#CapitalizedCostsWellsAndRelatedEquipmentAndFacilities","label":"Oil and Gas, Capitalized Cost, before Accumulated Depreciation, Depletion, Amortization, and Valuation Allowance, Well and Related Equipment and Facility","definition":"Amount, before accumulated depreciation, depletion, amortization, and valuation allowance, of capitalized cost for well and related equipment and facility in oil- and gas-producing activities. Includes, but is not limited to, cost incurred to drill and equip exploratory well and exploratory-type stratigraphic test well that has found proved reserve and cost incurred to obtain access to proved reserve and provide facility for extracting, treating, gathering, and storing oil and gas, including the drilling and equipping of development well, development-type stratigraphic test well, and service well.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#CapitalizedCostsWellsAndRelatedEquipmentAndFacilities"}