NATURE OF COMPANY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Principles of Consolidation	Organization and Principles of Consolidation Saratoga Resources, Inc. is a Texas corporation formed in 1990. The Company is a development stage company. Since December 2021, the Company has been focused on commercial exploitation of its portfolio of seismic licenses to participate in the acquisition and development of leases to support (i) oil and gas exploration and development and (ii) sequestration and storage of carbon dioxide. Our financial statements include the accounts of Saratoga Resources, Inc., a Texas corporation, and its subsidiaries. All significant intercompany balances and transactions have been eliminated. Unless otherwise specified or the context otherwise requires, all references in these notes to “Saratoga”, “Company” “we,” “us” or “our” are to Saratoga Resources, Inc., and its subsidiaries. Chapter 11 Bankruptcy; Disposal of Oil and Gas Assets; Entry into New Business On June 18, 2015, the Company and its subsidiaries, The Harvest Group, LLC, LOBO Operating, Inc., LOBO Resources, Inc. and Harvest Oil & Gas, LLC (together the “Debtors”) each filed a voluntary petition under Chapter 11 in the United States Bankruptcy Court for the Western District of Louisiana (the “Bankruptcy Court”) to restructure our obligations and capital structure. The Chapter 11 cases were jointly administered for procedural purposes by the Bankruptcy Court under the caption Harvest Oil & Gas, LLC, ET AL, Case No. 15-50748 (Jointly Administered). The Debtors operated our business as debtors in possession in accordance with the applicable provisions of title 11 of the United States Code (the “Bankruptcy Code”). The Bankruptcy Court entered all orders sufficient to enable the Debtors to conduct normal business activities, including orders to, among other things and subject to applicable caps for pre-petition items, pay employee wages and benefits, pay certain critical vendors, and forward funds belonging to third parties, including royalty holders, as well as the approval of the Debtors’ use of their secured lenders’ cash collateral and collateral, and the provision of adequate protection related thereto. While the Debtors were subject to Chapter 11, all transactions outside the ordinary course of their business required the prior approval of the Bankruptcy Court. Effective May 31, 2016, the Company sold substantially all of its assets, including its oil and gas assets, excluding seismic licenses, the Company’s federal leases in the shallow Gulf of Mexico shelf and certain state leases in St. Bernard Parish and St. Mary Parish in Louisiana. The sale was conducted under Section 363 of the Bankruptcy Code and the purchase was made by the holder of the Company’s senior debt utilizing a $10,700,000 credit bid. On August 30, 2016, the Bankruptcy Court entered an order confirming the Debtors’ Joint Chapter 11 Plan of Reorganization as of August 30, 2016 (the “Plan”). Pursuant to the Plan, among other things, (i) all holders of equity securities of the Debtors continued to hold such equity securities without adjustment; (ii) except as otherwise provided in the Plan, all liens were cancelled and all claims against the Debtors were discharged and released; and (iii) the Debtors retained certain nominal oil and gas assets, consisting principally of federal leases in the Gulf of Mexico (the “Federal Leases”), Louisiana state and parish leases in St. Bernard Parish and St. Mary Parish, and certain associated site specific trust accounts and seismic licenses. The Plan became effective on November 2, 2016. The Debtors incurred significant costs associated with the reorganization. The amount of these costs, which were expensed as incurred, significantly affected our results of operations. Following exit from bankruptcy, the Company conducted nominal operations with respect to oil and gas assets retained under the Plan, selling certain retained oil and gas interests and rights in 2016 and 2017 to support ongoing operations. Ultimately, all remaining leases expired. From 2016 till implementation of the Company’s current business plan in late 2021, Saratoga conducted nominal operations. Prior to the bankruptcy filing, the Company was subject to the reporting requirements of the Exchange Act and its common stock was listed on the NYSE Mkt (now known as the NYSE American). The Company’s common stock was delisted from the NYSE Mkt as a result of the bankruptcy filing. With a lack of financial resources to support ongoing reporting obligations under the Exchange Act, the Company ceased filing reports under the Exchange and, as result, Saratoga’s Exchange Act registration was revoked in 2019. In 2021, the Company filed a Form 10 Registration Statement (the “Form 10”) with the Securities and Exchange Commission which became effective in September 2021, after which date the Company again became subject to the reporting requirements of the Exchange Act and resumed reporting thereunder. Saratoga’s initial focus as discussed in the Form 10 was to seek opportunities in the “green” energy space with the potential to advance the de-carbonization of the atmosphere and, secondarily, in traditional oil and gas development to meet energy demands pending transition to a carbon-neutral economy. After conducting discussions with potential sources for acquisition candidates and evaluating developing market opportunities, in December 2021, Saratoga’s board of directors determined that its existing seismic licenses presented attractive opportunities to support commercial operations in both our “green” and traditional energy target markets without the anticipated dilution associated the acquisition of other businesses and adopted a resolution adopting our current business plan.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Revenue Recognition	Revenue Recognition We have had no operating revenues during the years ended December 31, 2021 and 2020.
Cash and Cash Equivalents	Cash and Cash Equivalents For the purpose of the Statement of Cash Flows, we consider all highly liquid investments with an original maturity of three months or less to be cash equivalents.
Stock Based Compensation	Stock Based Compensation In accordance with the provisions of the Stock Compensation Topic of the ASC (ASC Topic 718), Saratoga measures the cost of employee services received in exchange for an award of equity instruments based on the grant-date fair value of the award.
Related party transactions	Related party transactions The Company follows ASC 850, Related Party Disclosures, for the identification of related parties and disclosure of related party transactions. In accordance with ASC 850, the Company’s financial statements include disclosures of material related party transactions, other than compensation arrangements, expense allowances, and other similar items in the ordinary course of business, as well as transactions that are eliminated in the preparation of financial statements.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company applies fair value accounting for all financial assets and liabilities and non-financial assets and liabilities that are recognized or disclosed at fair value in the financial statements on a recurring basis. The Company defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities, which are required to be recorded at fair value, the Company considers the principal or most advantageous market in which the Company would transact and the market-based risk measurements or assumptions that market participants would use in pricing the asset or liability, such as risks inherent in valuation techniques, transfer restrictions and credit risk. Fair value is estimated by applying the following hierarchy, which prioritizes the inputs used to measure fair value into three levels and bases the categorization within the hierarchy upon the lowest level of input that is available and significant to the fair value measurement: Level 1 – Quoted prices in active markets for identical assets or liabilities. Level 2 – Observable inputs other than quoted prices in active markets for identical assets and liabilities, quoted prices for identical or similar assets or liabilities in inactive markets, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 – Inputs that are generally unobservable and typically reflect management’s estimate of assumptions that market participants would use in pricing the asset or liability. The carrying amount of the Company’s financial instruments, consisting of accounts payable, approximates fair value due either to length of maturity or interest rates that approximate prevailing market rates unless otherwise disclosed in these financial statements.
Income Taxes	Income Taxes We account for income taxes under the provisions of the Income Taxes Topic of the ASC (ASC Topic 740). ASC Topic 740 requires the asset and liability approach for accounting for income taxes. Under this approach, deferred tax assets and liabilities are recognized based on anticipated future tax consequences attributable to differences between financial statement carrying amounts of assets and liabilities and their respective tax basis. We routinely assess the realizability of our deferred tax assets. If we conclude that it is more likely than not that some portion or all of the deferred tax assets will not be realized under accounting standards, the tax asset is reduced by a valuation allowance. In addition, we routinely assess uncertain tax positions, and accrue for tax positions that are not more-likely-than-not to be sustained upon examination by taxing authorities. See Note 6 – “Income Taxes”.
Loss Per Share	Loss Per Share Basic loss per share is computed on the basis of the weighted-average number of common shares outstanding during the periods. Diluted loss per share is computed based upon the weighted-average number of common shares plus the assumed issuance of common shares for all potentially dilutive securities (see Note 5 – “Common Stock”).

SARATOGA RESOURCES INC /TX 10-K