{"iri":"http://fasb.org/us-gaap/2026#DevelopmentCosts","label":"Oil and Gas, Full Cost Method, Capitalized Cost Excluded from Amortization, Development Cost, Period Cost","definition":"Amount of capitalized development cost incurred during period and excluded from amortization for oil- and gas-producing activities accounted for under full cost method. Excludes acquisition and exploration costs and capitalized interest.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#DevelopmentCosts"}