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EXCEL - IDEA: XBRL DOCUMENT - ALTEX INDUSTRIES INCFinancial_Report.xls
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EX-32 - SECTION 1350 CERTIFICATIONS - ALTEX INDUSTRIES INCaltex10kexh32.htm
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v2.4.0.6
Note 6 - Reclamation, Restoration, and Dismantlement
12 Months Ended
Sep. 30, 2012
Notes  
Note 6 - Reclamation, Restoration, and Dismantlement

Note 6 - Reclamation, Restoration, and Dismantlement (RR&D). The Company accounts for its RR&D costs in accordance with ASC Topic 410 "Asset Retirement and Environmental Obligations." ASC 410 addresses obligations associated with the retirement of tangible, long lived assets and the associated asset retirement costs. This statement requires the Company to recognize a liability for the fair value of its plugging and abandonment liability (excluding salvage value) with the associated costs included as part of the Company's oil and gas properties balance. For the years ended September 30, 2012 and 2011, the plugging and abandonment liability was not material to the financial statements.