Depreciation of plant and equipment is calculated on the straight-line method over their estimated useful lives or lease terms, generally as follows:
Years
Buildings and Improvements
10 to 45
Machinery and Equipment
3 to 25
Gathering and Transmission
30 to 40
Leasehold ImprovementsLife of Lease
December 31,
20252024
Intangible Drilling Cost$6,755,849 $6,171,177 
Gas Gathering Equipment2,771,747 2,660,668 
Gas Wells and Related Equipment1,833,856 1,657,272 
Proved Gas Properties1,457,919 1,396,631 
Unproved Gas Properties747,528 721,692 
Surface Land and Other Equipment179,676 180,408 
Other 310,649 250,100 
Total Property, Plant and Equipment14,057,224 13,037,948 
Less: Accumulated Depreciation, Depletion and Amortization6,193,871 5,653,837 
Total Property, Plant and Equipment - Net$7,863,353 $7,384,111 

Historical Timeline

Fiscal YearFiled
2025Feb 10, 2026Showing above
2024Feb 11, 2025

About PP&E Disclosures

The PP&E disclosure details a company's physical asset base — land, buildings, machinery, and equipment — along with the depreciation methods and useful life assumptions that determine how these costs flow through the income statement. Capitalization policy thresholds reveal management's judgment on the boundary between expense and asset, directly affecting both reported earnings and asset values.

Key signals: changes in estimated useful lives or depreciation methods can materially shift reported earnings without any operational change. Compare capital expenditures against depreciation expense — when capex consistently trails depreciation, the asset base may be aging and underinvested. Watch for large asset impairments or write-downs that signal overvalued carrying amounts. Asset retirement obligations reveal future environmental or decommissioning costs that are often underappreciated. Compare PP&E intensity (PP&E-to-revenue) against industry peers to assess capital efficiency and competitive positioning.