{"iri":"http://fasb.org/us-gaap/2026#OilAndGasFullCostMethodCapitalizedCostExcludedFromAmortizationDevelopmentCostIncurredMoreThanThreeYearsBeforeCurrentFiscalYear","label":"Oil and Gas, Full Cost Method, Capitalized Cost Excluded from Amortization, Development Cost, Incurred, More than Three Years before Current Fiscal Year","definition":"Amount of capitalized development cost excluded from amortization for investment in unproved property and development project in oil- and gas-producing activities accounted for under full cost method incurred more than three years before current fiscal year. 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#OilAndGasFullCostMethodCapitalizedCostExcludedFromAmortizationDevelopmentCostIncurredMoreThanThreeYearsBeforeCurrentFiscalYear"}