This excerpt taken from the CRK 10-Q filed Nov 9, 2005.
Asset Retirement Obligations
Comstocks primary asset retirement obligations relate to future plugging and abandonment expenses on its oil and gas properties and related facilities disposal. The following table summarizes the changes in Comstocks total estimated liability during the nine months ended September 30, 2005 and 2004:
COMSTOCK RESOURCES, INC. AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS