GUARANTOR FINANCIAL INFORMATION (Details 2) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014	Sep. 30, 2014	Dec. 31, 2013
CURRENT ASSETS:
Cash and cash equivalents	$ 94,840	$ 15,656	$ 15,166	$ 17,336
Restricted funds	79,588
Accounts receivable	9,979	14,912
Inventories	3,329	3,370
Other current assets	4,089	4,721
Commodity derivatives	37,240	48,298
Total current assets	229,065	86,957
PROPERTY, PLANT & EQUIPMENT, NET	152,716	488,514
COMMODITY DERIVATIVES	6,558	29,793
TOTAL ASSETS	407,241	620,947
CURRENT LIABILITIES:
Accounts payable and accrued liabilities	24,188	20,535
Interest payable	8,814	17,329
Share-based compensation	191	2,236
Total current liabilities	33,193	40,100
LONG-TERM DEBT	995,565	840,065
ASSET RETIREMENT OBLIGATIONS	33,076	30,351	38,562
SHARE-BASED COMPENSATION	463	648
Total liabilities	1,062,297	911,164
TOTAL STOCKHOLDERS’ EQUITY (DEFICIT)	(655,056)	(290,217)
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)	407,241	620,947
Eliminations
CURRENT ASSETS:
INVESTMENTS IN AFFILIATES	(563,401)	(563,401)
TOTAL ASSETS	(563,401)	(563,401)
CURRENT LIABILITIES:
INTERCOMPANY PAYABLES (RECEIVABLES)	36	36
Total liabilities	36	36
TOTAL STOCKHOLDERS’ EQUITY (DEFICIT)	(563,437)	(563,437)
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)	(563,401)	(563,401)
Venoco, Inc.
CURRENT ASSETS:
Cash and cash equivalents	94,708	15,455	14,786	828
Restricted funds	79,588
Accounts receivable	9,979	14,912
Inventories	3,329	3,370
Other current assets	4,088	4,715
Commodity derivatives	37,240	48,298
Total current assets	228,932	86,750
PROPERTY, PLANT & EQUIPMENT, NET	152,716	488,514
COMMODITY DERIVATIVES	6,558	29,793
OTHER	15,630	11,197
TOTAL ASSETS	403,836	616,254
CURRENT LIABILITIES:
Accounts payable and accrued liabilities	24,188	20,535
Interest payable	8,814	17,329
Share-based compensation	191	2,236
Total current liabilities	33,193	40,100
LONG-TERM DEBT	691,389	565,000
ASSET RETIREMENT OBLIGATIONS	33,076	30,351
SHARE-BASED COMPENSATION	463	648
Total liabilities	758,121	636,099
TOTAL STOCKHOLDERS’ EQUITY (DEFICIT)	(354,285)	(19,845)
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)	403,836	616,254
Venoco, Inc
CURRENT ASSETS:
Cash and cash equivalents	94,708	15,455	$ 14,786	$ 828
Restricted funds	79,588
Accounts receivable	9,451	14,140
Inventories	3,329	3,370
Other current assets	4,088	4,715
Commodity derivatives	37,240	48,298
Total current assets	228,404	85,978
PROPERTY, PLANT & EQUIPMENT, NET	319,457	654,549
COMMODITY DERIVATIVES	6,558	29,793
INVESTMENTS IN AFFILIATES	563,401	563,401
OTHER	15,571	11,138
TOTAL ASSETS	1,133,391	1,344,859
CURRENT LIABILITIES:
Accounts payable and accrued liabilities	24,188	20,535
Interest payable	8,814	17,329
Share-based compensation	191	2,236
Total current liabilities	33,193	40,100
LONG-TERM DEBT	691,389	565,000
ASSET RETIREMENT OBLIGATIONS	30,566	27,906
SHARE-BASED COMPENSATION	463	648
INTERCOMPANY PAYABLES (RECEIVABLES)	744,593	735,845
Total liabilities	1,500,204	1,369,499
TOTAL STOCKHOLDERS’ EQUITY (DEFICIT)	(366,813)	(24,640)
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)	1,133,391	1,344,859
Guarantor Subsidiaries
CURRENT ASSETS:
Accounts receivable	48	56
Total current assets	48	56
PROPERTY, PLANT & EQUIPMENT, NET	(184,441)	(184,362)
OTHER	59	59
TOTAL ASSETS	(184,334)	(184,247)
CURRENT LIABILITIES:
ASSET RETIREMENT OBLIGATIONS	1,703	1,652
INTERCOMPANY PAYABLES (RECEIVABLES)	(655,691)	(655,326)
Total liabilities	(653,988)	(653,674)
TOTAL STOCKHOLDERS’ EQUITY (DEFICIT)	469,654	469,427
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)	(184,334)	(184,247)
Non-Guarantor Subsidiary
CURRENT ASSETS:
Accounts receivable	480	716
Total current assets	480	716
PROPERTY, PLANT & EQUIPMENT, NET	17,700	18,327
TOTAL ASSETS	18,180	19,043
CURRENT LIABILITIES:
ASSET RETIREMENT OBLIGATIONS	807	793
INTERCOMPANY PAYABLES (RECEIVABLES)	(88,938)	(80,555)
Total liabilities	(88,131)	(79,762)
TOTAL STOCKHOLDERS’ EQUITY (DEFICIT)	106,311	98,805
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)	$ 18,180	$ 19,043

DENVER PARENT Corp 10-Q