根据第13或15(d)条提交的季度报告

公允价值计量

v2.4.0.6
公允价值计量
 3个月结束
3月. 31, 2013
公允价值披露[摘要]  
公允价值计量
公允价值计量
The Company records certain financial and non-financial 资产 and liabilities on the balance sheet at fair value in accordance with FASB ASC 820. FASB ASC 820 defines fair value as the price that would be received to sell an asset or paid to transfer a liability (exit price) in an orderly transaction between market participants at the measurement date. The statement establishes market or observable inputs as the preferred sources of values, followed by assumptions based on hypothetical transactions in the absence of market inputs. The statement requires fair value measurements be classified and disclosed in one of the following categories:
1级 – Quoted prices in active markets for identical 资产 and liabilities.
二级-类似资产和负债在活跃金沙赌场最新网址的报价, quoted prices for identical or similar instruments in markets that are not active and model-derived valuations whose inputs are observable or whose significant value drivers are observable.
第3级-估值模型的重要输入金沙赌场是不可观察的.
Financial 资产 and liabilities are classified based on the lowest level of input that is significant to the fair value measurement.
The following tables summarize the Company’s financial and non-financial liabilities by FASB ASC 820 valuation level as of 2013年3月31日:
 
 
截至2013年3月31日
 
1级
 
2级
 
3级
 
(千)
资产:
 
 
 
 
 
固定价格互换
$
—

 
$
343

 
$
—

       Diamondback的股权投资
212,413

 
—

 
—

负债:
 
 
 
 
 
固定价格互换
$
—

 
$
9,689

 
$
—


The estimated fair value of the Company’s fixed price swap contracts was based upon forward commodity prices based on quoted market prices, 调整差速器. 有关本公司套期保值活动的进一步讨论见附注12. The estimated fair value of the Company's equity investment in Diamondback was based upon the public closing share price of Diamondback's common stock as of 2013年3月31日.
The Company estimates asset retirement obligations pursuant to the provisions of FASB ASC Topic 410, “资产退休和环境责任（“美财会委 asc 410”）. The initial measurement of asset retirement obligations at fair value is calculated using discounted cash flow techniques and based on internal estimates of future retirement costs associated with oil and gas properties. 考虑到输入的不可观察性, 包括堵塞成本和储备寿命, the initial measurement of the asset retirement obligation liability is deemed to use 3级 inputs. See Note 3 for further discussion of the Company’s asset retirement obligations. 期间发生的资产退休义务 截至3月31日的三个月， 2013 大约金沙赌场是$0.700万年.