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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
EX-31 - RULE 13A-14(A)/15D-14(A) CERTIFICATIONS - ALTEX INDUSTRIES INCaltex10kexh31.htm
10-K - ALTEX INDUSTRIES, INC., 10K 2012-09-30 - ALTEX INDUSTRIES INCaltex10k.htm
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v2.4.0.6
Note 1 - Nature of Operations and Summary of Significant Accounting Policies.: Property, Plant and Equipment, Policy (Policies)
12 Months Ended
Sep. 30, 2012
Policies  
Property, Plant and Equipment, Policy

Property and Equipment: The Company follows the successful efforts method of accounting for oil and gas operations, under which exploration costs, including geological and geophysical costs, annual delay rentals, and exploratory dry hole costs, are charged to expense as incurred. Costs to acquire unproved properties, to drill and to equip exploratory wells that find proved reserves, and to drill and to equip development wells are capitalized. Capitalized costs relating to proved oil and gas properties are depleted on the units of product­ion method based on estimated quantities of proved reserves and estimated RR&D (Note 6). Upon the sale or retirement of property and equipment, the cost thereof and the accumulated depreciation, depletion, and valuation allowance are removed from the accounts, and the resulting gain or loss is credited or charged to operations. Actual RR&D expense in excess of estimated RR&D expense is charged to operations.