{"iri":"http://fasb.org/us-gaap/2026#OilAndGasAccountingMethodFullCostOrSuccessfulEffortsExtensibleEnumeration","label":"Oil and Gas, Accounting Method, Full Cost or Successful Efforts [Extensible Enumeration]","definition":"Indicates method of accounting for cost in oil- and gas-producing activities. Includes full cost and successful efforts methods.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#OilAndGasAccountingMethodFullCostOrSuccessfulEffortsExtensibleEnumeration"}