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Epsilon Energy Ltd.: plugging liabilities in its filings

The company booked an asset retirement obligation of $7,437,960 at the end of 2025, +156% on 2019.

Asset retirement obligation at year end, from the company's annual filings.

Year	Obligation booked	Incurred	Settled	Settled share of obligation
2019	$2,909,855	$16,163	—	—
2020	$3,150,243	$5,826	$850	0.0%
2021	$2,833,656	$7,009	$31,945	1.1%
2022	$2,780,237	$12,053	$118,260	4.3%
2023	$3,502,952	$12,437	$509,802	14.6%
2024	$3,652,296	$48,207	$88,992	2.4%
2025	$7,437,960	$3,841,144	$1,600	0.0%

Source: SEC EDGAR structured financial data (US government records), calendar-year filings. The obligation covers all asset types and is the company's own discounted estimate, not a plugging price; "settled" is what the company reports paying in the year. Filings rarely give well counts in structured form, so no cost per well is shown and nothing here is compared with state plugging costs. Separate from the Plugging Cost Index. See asset retirement obligations for lenders and sureties.

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