v3.19.1

INCOME TAXES (Details 2) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Deferred tax assets
Asset retirement obligation	$ 462,000	$ 434,000
Allowance for doubtful accounts	71,000	57,000
State taxes and other	2,000	(1,000)
Difference in depreciation, depletion and capitalization methods - oil and gas properties	320,000	(161,000)
Net operating loss carryforward	1,538,000	1,320,000
Total deferred tax assets	2,393,000	1,649,000
Valuation allowance on deferred tax assets	(2,393,000)	(1,649,000)
Total deferred tax assets, net of valuation allowance	0	0
Deferred tax liability
Difference in depreciation, depletion and capitalization methods - oil and gas properties	0	0
Total deferred tax liabilities	0	0
Net deferred tax liability	$ 0	$ 0

Amount of deferred tax liability attributable to taxable temporary differences.

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