Pressburg (ROAN) 10-Q 4 Aug 16 2016 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Jun. 30, 2016	Jul. 31, 2016
Document and Entity Information [Abstract]
Document Type	10-Q
Document Period End Date	Jun. 30, 2016
Amendment Flag	false
Entity Registrant Name	Linn Energy, LLC
Entity Central Index Key	1,326,428
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		355,154,941
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q2

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($) $ in Thousands		Jun. 30, 2016	Dec. 31, 2015
Current assets:
Cash and cash equivalents		$ 774,645	$ 2,168
Accounts receivable – trade, net		202,597	216,556
Derivative instruments		185	1,220,230
Other current assets		108,894	95,593
Total current assets		1,086,321	1,534,547
Noncurrent assets:
Oil and natural gas properties (successful efforts method)		18,164,650	18,121,155
Less accumulated depletion and amortization		(12,514,642)	(11,097,492)
Oil and natural gas properties, successful efforts method, net		5,650,008	7,023,663
Other property and equipment		726,821	708,711
Less accumulated depreciation		(222,192)	(195,661)
Other property and equipment, net		504,629	513,050
Derivative instruments		0	566,401
Restricted cash		204,828	257,363
Other noncurrent assets		31,388	33,234
Noncurrent assets, excluding property, total		236,216	856,998
Total noncurrent assets		6,390,853	8,393,711
Total assets		7,477,174	9,928,258
Current liabilities:
Accounts payable and accrued expenses		347,920	455,374
Derivative instruments		1,694	2,241
Current portion of long-term debt, net	[1]	2,812,409	3,714,693
Other accrued liabilities		47,692	119,593
Total current liabilities		3,209,715	4,291,901
Derivative instruments		0	857
Long-term debt, net		0	5,292,676
Other noncurrent liabilities		588,172	611,725
Liabilities subject to compromise		5,069,158	0
Commitments and contingencies (Note 10)
Unitholders’ deficit:
355,173,890 units and 355,017,428 units issued and outstanding at June 30, 2016, and December 31, 2015, respectively		5,361,400	5,343,116
Accumulated deficit		(6,751,271)	(5,612,017)
Total unitholders' deficit		(1,389,871)	(268,901)
Total liabilities and unitholders’ deficit		$ 7,477,174	$ 9,928,258
[1]	Due to existing and anticipated covenant violations, the Company’s Credit Facilities and term loan were classified as current at June 30, 2016, and December 31, 2015. The current portion as of December 31, 2015, also includes approximately $128 million of interest payable on the Second Lien Notes due within one year.

CONDENSED CONSOLIDATED BALANCE3

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - shares	Jun. 30, 2016	Dec. 31, 2015
Statement of Financial Position [Abstract]
Unitholders’ capital: Units issued	355,173,890	355,017,428
Unitholders’ capital: Units outstanding	355,173,890	355,017,428

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Revenues and other:
Oil, natural gas and natural gas liquids sales	$ 316,257	$ 496,419	$ 599,572	$ 946,988
Gains (losses) on oil and natural gas derivatives	(182,768)	(191,188)	(72,807)	233,593
Marketing revenues	14,520	10,733	28,825	44,477
Other revenues	7,386	5,864	14,572	13,317
Total revenues	155,395	321,828	570,162	1,238,375
Expenses:
Lease operating expenses	115,543	140,652	253,188	313,673
Transportation expenses	52,037	55,795	106,960	109,335
Marketing expenses	11,305	9,159	23,593	38,000
General and administrative expenses	59,646	98,650	146,175	177,618
Exploration costs	48	564	2,741	960
Depreciation, depletion and amortization	143,171	215,732	307,229	430,746
Impairment of long-lived assets	0	0	1,153,904	532,617
Taxes, other than income taxes	30,847	58,034	64,914	112,079
(Gains) losses on sale of assets and other, net	2,942	(17,996)	4,019	(30,283)
Total expenses	415,539	560,590	2,062,723	1,684,745
Other income and (expenses):
Interest expense, net of amounts capitalized	(68,434)	(146,100)	(173,653)	(289,201)
Gain on extinguishment of debt	0	9,151	0	15,786
Other, net	(1,302)	(6,146)	(1,168)	(8,359)
Total other income and (expenses)	(69,736)	(143,095)	(174,821)	(281,774)
Reorganization items, net	534,884	0	534,884	0
Income (loss) before income taxes	205,004	(381,857)	(1,132,498)	(728,144)
Income tax expense (benefit)	(3,488)	(2,730)	6,756	(9,857)
Net income (loss)	$ 208,492	$ (379,127)	$ (1,139,254)	$ (718,287)
Net income (loss) per unit:
Basic (in usd per unit)	$ 0.59	$ (1.12)	$ (3.23)	$ (2.15)
Diluted (in usd per unit)	$ 0.59	$ (1.12)	$ (3.23)	$ (2.15)
Weighted average units outstanding:
Basic (in units)	352,789	340,934	352,511	335,817
Diluted (in units)	352,789	340,934	352,511	335,817
Distributions declared per unit	$ 0	$ 0.313	$ 0	$ 0.625

CONDENSED CONSOLIDATED STATEME5

CONDENSED CONSOLIDATED STATEMENT OF UNITHOLDERS' DEFICIT (Unaudited) Statement - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2016	Jun. 30, 2016
December 31, 2015		355,017,428
December 31, 2015		$ (268,901)
Issuance of units		0
Unit-based compensation expenses		18,553
Excess tax benefit from unit-based compensation and other		(269)
Net loss	$ 208,492	$ (1,139,254)
June 30, 2016	355,173,890	355,173,890
June 30, 2016	$ (1,389,871)	$ (1,389,871)
Units
December 31, 2015		355,017,000
Issuance of units		157,000
June 30, 2016	355,174,000	355,174,000
Unitholders’ Capital
December 31, 2015		$ 5,343,116
Issuance of units		0
Unit-based compensation expenses		18,553
Excess tax benefit from unit-based compensation and other		(269)
Net loss		0
June 30, 2016	$ 5,361,400	5,361,400
Accumulated Deficit
December 31, 2015		(5,612,017)
Issuance of units		0
Unit-based compensation expenses		0
Excess tax benefit from unit-based compensation and other		0
Net loss		(1,139,254)
June 30, 2016	$ (6,751,271)	$ (6,751,271)

CONDENSED CONSOLIDATED STATEME6

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
Cash flow from operating activities:
Net loss	$ (1,139,254)	$ (718,287)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation, depletion and amortization	307,229	430,746
Impairment of long-lived assets	1,153,904	532,617
Unit-based compensation expenses	18,553	33,711
Gain on extinguishment of debt	0	(15,786)
Amortization and write-off of deferred financing fees	9,829	17,546
(Gains) losses on sale of assets and other, net	3,287	(25,894)
Deferred income taxes	3,921	(9,857)
Reorganization items, net	(555,922)	0
Derivatives activities:
Total (gains) losses	77,212	(236,653)
Cash settlements	508,097	566,343
Cash settlements on canceled derivatives	358,428	0
Changes in assets and liabilities:
Decrease in accounts receivable – trade, net	9,697	169,978
(Increase) decrease in other assets	(20,074)	3,523
Increase (decrease) in accounts payable and accrued expenses	42,700	(47,474)
Increase (decrease) in other liabilities	23,594	(27,031)
Net cash provided by operating activities	801,201	673,482
Cash flow from investing activities:
Development of oil and natural gas properties	(100,565)	(416,347)
Purchases of other property and equipment	(21,393)	(29,287)
Decrease in restricted cash	53,418	0
Proceeds from sale of properties and equipment and other	(2,571)	58,714
Net cash used in investing activities	(71,111)	(386,920)
Cash flow from financing activities:
Proceeds from sale of units	0	233,427
Proceeds from borrowings	978,500	645,000
Repayments of debt	(914,803)	(850,051)
Distributions to unitholders	0	(212,631)
Financing fees and offering costs	(623)	(8,649)
Excess tax benefit from unit-based compensation	0	(9,467)
Other	(20,687)	(82,057)
Net cash provided by (used in) financing activities	42,387	(284,428)
Net increase in cash and cash equivalents	772,477	2,134
Cash and cash equivalents:
Beginning	2,168	1,809
Ending	$ 774,645	$ 3,943

Basis of Presentation

Basis of Presentation	6 Months Ended
	Jun. 30, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation Nature of Business Linn Energy, LLC (“LINN Energy” or the “Company”) is an independent oil and natural gas company. LINN Energy’s mission is to acquire, develop and maximize cash flow from a growing portfolio of long-life oil and natural gas assets. The Company’s properties are located in eight operating regions in the United States (“U.S.”), in the Rockies, the Hugoton Basin, California, the Mid-Continent, east Texas and north Louisiana (“TexLa”), the Permian Basin, Michigan/Illinois and south Texas. Principles of Consolidation and Reporting The information reported herein reflects all normal recurring adjustments that are, in the opinion of management, necessary for the fair presentation of the results for the interim periods. Certain information and note disclosures normally included in annual financial statements prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) have been condensed or omitted under Securities and Exchange Commission (“SEC”) rules and regulations; as such, this report should be read in conjunction with the financial statements and notes in the Company’s Annual Report on Form 10-K for the year ended December 31, 2015. The results reported in these unaudited condensed consolidated financial statements should not necessarily be taken as indicative of results that may be expected for the entire year. The condensed consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. All significant intercompany transactions and balances have been eliminated upon consolidation. Investments in noncontrolled entities over which the Company exercises significant influence are accounted for under the equity method. The reference to “Berry” herein refers to Berry Petroleum Company, LLC, which is an indirect 100% wholly owned subsidiary of LINN Energy. The reference to “LinnCo” herein refers to LinnCo, LLC, which is an affiliate of LINN Energy. The condensed consolidated financial statements for previous periods include certain reclassifications that were made to conform to current presentation. Such reclassifications have no impact on previously reported net income (loss), unitholders’ deficit or cash flows. Bankruptcy Accounting As discussed further in Note 2, on May 11, 2016 (the “Petition Date”), the Company and certain of its direct and indirect subsidiaries (collectively with the Company, the “LINN Debtors”), LinnCo and Berry (collectively with the LINN Debtors and LinnCo, the “Debtors”), filed voluntary petitions (“Bankruptcy Petitions”) for relief under Chapter 11 of the U.S. Bankruptcy Code (“Bankruptcy Code”) in the U.S. Bankruptcy Court for the Southern District of Texas (“Bankruptcy Court”). During the pendency of the Chapter 11 proceedings, the Debtors will operate their businesses as “debtors-in-possession” under the jurisdiction of the Bankruptcy Court and in accordance with the applicable provisions of the Bankruptcy Code. The condensed consolidated financial statements have been prepared as if the Company is a going concern and reflect the application of Accounting Standards Codification 852 “Reorganizations” (“ASC 852”). ASC 852 requires that the financial statements, for periods subsequent to the Chapter 11 filing, distinguish transactions and events that are directly associated with the reorganization from the ongoing operations of the business. Accordingly, certain expenses, gains and losses that are realized or incurred in the bankruptcy proceedings are recorded in “reorganization items, net” on the Company’s condensed consolidated statements of operations. In addition, prepetition unsecured and under-secured obligations that may be impacted by the bankruptcy reorganization process have been classified as “liabilities subject to compromise” on the Company’s condensed consolidated balance sheet at June 30, 2016 . These liabilities are reported at the amounts expected to be allowed as claims by the Bankruptcy Court, although they may be settled for less. The accompanying condensed consolidated financial statements do not purport to reflect or provide for the consequences of the Chapter 11 proceedings. In particular, the condensed consolidated financial statements do not purport to show: (i) the realizable value of assets on a liquidation basis or their availability to satisfy liabilities; (ii) the amount of prepetition liabilities that may be allowed for claims or contingencies, or the status and priority thereof; (iii) the effect on unitholders’ deficit accounts of any changes that may be made to the Company’s capitalization; or (iv) the effect on operations of any changes that may be made to the Company’s business. While operating as debtor-in-possession under Chapter 11 of the Bankruptcy Code, the Company may sell or otherwise dispose of or liquidate assets or settle liabilities in amounts other than those reflected on its condensed consolidated financial statements, subject to the approval of the Bankruptcy Court or otherwise as permitted in the ordinary course of business. Further, a plan of reorganization could materially change the amounts and classifications on the Company’s historical condensed consolidated financial statements. Use of Estimates The preparation of the accompanying condensed consolidated financial statements in conformity with GAAP requires management of the Company to make estimates and assumptions about future events. These estimates and the underlying assumptions affect the amount of assets and liabilities reported, disclosures about contingent assets and liabilities, and reported amounts of revenues and expenses. The estimates that are particularly significant to the financial statements include estimates of the Company’s reserves of oil, natural gas and natural gas liquids (“NGL”), future cash flows from oil and natural gas properties, depreciation, depletion and amortization, asset retirement obligations, certain revenues and operating expenses, fair values of commodity derivatives and fair values of assets acquired and liabilities assumed. As fair value is a market-based measurement, it is determined based on the assumptions that market participants would use. These estimates and assumptions are based on management’s best estimates and judgment. Management evaluates its estimates and assumptions on an ongoing basis using historical experience and other factors, including the current economic environment, which management believes to be reasonable under the circumstances. Such estimates and assumptions are adjusted when facts and circumstances dictate. As future events and their effects cannot be determined with precision, actual results could differ from these estimates. Any changes in estimates resulting from continuing changes in the economic environment will be reflected in the financial statements in future periods. Recently Issued Accounting Standards In March 2016, the Financial Accounting Standards Board (“FASB”) issued an Accounting Standards Update (“ASU”) that is intended to simplify several aspects of the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. Components of this ASU will be applied either prospectively, retrospectively or under a modified retrospective basis (as applicable for the respective provision) as of the date of adoption and is effective for annual periods beginning after December 15, 2016, and interim periods within those annual periods. The Company is currently evaluating the impact of the adoption of this ASU on its consolidated financial statements and related disclosures. In February 2016, the FASB issued an ASU that is intended to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet. This ASU will be applied retrospectively as of the date of adoption and is effective for fiscal years beginning after December 15, 2018, and interim periods within those years (early adoption permitted). The Company is currently evaluating the impact of the adoption of this ASU on its consolidated financial statements and related disclosures. In November 2015, the FASB issued an ASU that is intended to simplify the presentation of deferred taxes by requiring that all deferred taxes be classified as noncurrent, presented as a single noncurrent amount for each tax-paying component of an entity. The ASU is effective for fiscal years beginning after December 15, 2016; however, the Company early adopted it on January 1, 2016, on a retrospective basis. The adoption of this ASU resulted in the reclassification of previously-classified net current deferred taxes of approximately $22 million from “other current assets,” as well as previously-classified net noncurrent deferred tax liabilities of approximately $11 million from “other noncurrent liabilities,” to “other noncurrent assets” resulting in net noncurrent deferred taxes of approximately $11 million on the Company’s consolidated balance sheet at December 31, 2015. There was no impact to the consolidated statements of operations. In April 2015, the FASB issued an ASU that is intended to simplify the presentation of debt issuance costs by requiring that debt issuance costs related to a recognized debt liability be presented on the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. The Company adopted this ASU on January 1, 2016, on a retrospective basis. The adoption of this ASU resulted in the reclassification of approximately $37 million of unamortized deferred financing fees (which excludes deferred financing fees associated with the Company’s Credit Facilities, as defined in Note 6, which were not reclassified) from an asset to a direct deduction from the carrying amount of the associated debt liability on the consolidated balance sheet at December 31, 2015. There was no impact to the consolidated statements of operations. In August 2014, the FASB issued an ASU that provides guidance about management’s responsibility to evaluate whether there is substantial doubt about an entity’s ability to continue as a going concern and to provide related footnote disclosures. This ASU is effective for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter (early adoption permitted). The Company does not expect the adoption of this ASU to have a material impact on its consolidated financial statements or related disclosures. In May 2014, the FASB issued an ASU that is intended to improve and converge the financial reporting requirements for revenue from contracts with customers. This ASU will be applied either retrospectively or as a cumulative-effect adjustment as of the date of adoption and is effective for fiscal years beginning after December 15, 2017, and interim periods within those years (early adoption permitted for fiscal years beginning after December 15, 2016, including interim periods within that year). The Company is currently evaluating the impact, if any, of the adoption of this ASU on its consolidated financial statements and related disclosures.

Chapter 11 Proceedings, Ability

Chapter 11 Proceedings, Ability to Continue as a Going Concern and Covenant Violations	6 Months Ended
	Jun. 30, 2016
Chapter 11 Proceedings, Ability to Continue as a Going Concern and Covenant Violations [Abstract]
Chapter 11 Proceedings, Ability to Continue as a Going Concern and Covenant Violations	Chapter 11 Proceedings, Ability to Continue as a Going Concern and Covenant Violations Chapter 11 Proceedings On the Petition Date, the Debtors filed Bankruptcy Petitions for relief under Chapter 11 of the Bankruptcy Code in the Bankruptcy Court. The Debtors’ Chapter 11 cases are being administered jointly under the caption In re Linn Energy, LLC., et al., Case No. 16‑60040. The Debtors are operating their businesses as “debtors-in-possession” under the jurisdiction of the Bankruptcy Court and in accordance with the applicable provisions of the Bankruptcy Code. The Bankruptcy Court has granted certain relief requested by the Debtors, allowing the Company to use its cash to fund the Chapter 11 proceedings, pursuant to an agreement with the first lien lenders, and giving the Company the authority to, among other things, continue to pay employee wages and benefits without interruption, to utilize its current cash management system and to make royalty payments. During the pendency of the Chapter 11 proceedings, all transactions outside the ordinary course of the Company’s business require prior approval of the Bankruptcy Court. For goods and services provided following the Petition Date, the Company intends to pay vendors in full under normal terms. Restructuring Support Agreement Prior to the Petition Date, on May 10, 2016, the Debtors entered into a restructuring support agreement (“Restructuring Support Agreement”) with certain holders (“Consenting Creditors”) collectively holding or controlling at least 66.67% by aggregate outstanding principal amounts under (i) the Company’s Sixth Amended and Restated Credit Agreement (“LINN Credit Facility”) and (ii) Berry’s Second Amended and Restated Credit Agreement (“Berry Credit Facility”). The Restructuring Support Agreement sets forth, subject to certain conditions, the commitment of the Consenting Creditors to support a comprehensive restructuring of the Debtors’ long-term debt (“Restructuring Transactions”). The Restructuring Transactions will be effectuated through one or more plans of reorganization (“Plan”) to be filed in the Chapter 11 proceedings. The Restructuring Support Agreement provides that the Consenting Creditors will support the use of the LINN Debtors’ and Berry’s cash collateral under specified terms and conditions, including adequate protection terms. The Restructuring Support Agreement obligates the Debtors and the Consenting Creditors to, among other things, support and not interfere with consummation of the Restructuring Transactions and, as to the Consenting Creditors, vote their claims in favor of the Plan. The Restructuring Support Agreement may be terminated upon the occurrence of certain events, including the failure to meet specified milestones relating to, among other requirements, the filing, confirmation and consummation of the Plan, and in the event of breaches by the parties of certain provisions of the Restructuring Support Agreement. The Restructuring Support Agreement is subject to termination if the effective date of the Plan has not occurred within 250 days of the Petition Date. There can be no assurance that the Restructuring Transactions will be consummated. Magnitude of Potential Claims On July 11, 2016, the Debtors filed with the Bankruptcy Court schedules and statements setting forth, among other things, the assets and liabilities of the Debtors, subject to the assumptions filed in connection therewith. The schedules and statements may be subject to further amendment or modification after filing. Holders of prepetition claims will be required to file proofs of claims by the applicable deadline for filing certain proofs of claims in the Debtors’ Chapter 11 cases. The court has not yet confirmed the claims deadlines. Differences between amounts scheduled by the Debtors and claims by creditors will be investigated and resolved in connection with the claims resolution process. Liabilities Subject to Compromise The Company’s condensed consolidated balance sheet includes amounts classified as “liabilities subject to compromise,” which represent prepetition liabilities that have been allowed, or that the Company anticipates will be allowed, as claims in its Chapter 11 cases. The amounts represent the Company’s current estimate of known or potential obligations to be resolved in connection with the Chapter 11 proceedings. The differences between the liabilities the Company has estimated and the claims filed, or to be filed, will be investigated and resolved in connection with the claims resolution process. The Company will continue to evaluate these liabilities throughout the Chapter 11 process and adjust amounts as necessary. Such adjustments may be material. The following table summarizes the components of liabilities subject to compromise included on the condensed consolidated balance sheet: June 30, 2016 (in thousands) Accounts payable and accrued expenses $ 52,807 Accrued interest payable 159,422 Debt 4,856,929 Liabilities subject to compromise $ 5,069,158 Reorganization Items, Net The Company has incurred and is expected to continue to incur significant costs associated with the reorganization. These costs, which are expensed as incurred, are expected to significantly affect the Company’s results of operations. Reorganization items represent costs and income directly associated with the Chapter 11 proceedings since the Petition Date, and also include adjustments to reflect the carrying value of certain liabilities subject to compromise at their estimated allowed claim amounts, as such adjustments are determined. The following table summarizes the components of reorganization items included on the condensed consolidated statements of operations: Three Months and Six Months Ended June 30, 2016 (in thousands) Legal and other professional advisory fees $ (20,510 ) Unamortized deferred financing fees, discounts and premiums (41,122 ) Gain related to interest payable on the 12.00% senior secured second lien notes due December 2020 (1) 551,000 Terminated contracts 45,109 Other 407 Reorganization items, net $ 534,884 (1) Represents a noncash gain on the write-off of postpetition contractual interest through maturity , recorded to reflect the carrying value of the liability subject to compromise at its estimated allowed claim amount. Effect of Filing on Creditors and Unitholders Subject to certain exceptions, under the Bankruptcy Code, the filing of Bankruptcy Petitions automatically enjoined, or stayed, the continuation of most judicial or administrative proceedings or filing of other actions against the Debtors or their property to recover, collect or secure a claim arising prior to the Petition Date. Absent an order of the Bankruptcy Court, substantially all of the Debtors’ prepetition liabilities are subject to settlement under the Bankruptcy Code. Although the filing of Bankruptcy Petitions triggered defaults on the Debtors’ debt obligations, creditors are stayed from taking any actions against the Debtors as a result of such defaults, subject to certain limited exceptions permitted by the Bankruptcy Code. The Company did not record interest expense on its 12.00% senior secured second lien notes (“Second Lien Notes”) or senior notes for the period from May 12, 2016, through June 30, 2016. For that period, contractual interest on the Second Lien Notes and senior notes was approximately $54 million . Under the Bankruptcy Code, unless creditors agree otherwise, prepetition liabilities and postpetition liabilities must be satisfied in full before the holders of the Company’s existing common units representing limited liability company interests (“units”) are entitled to receive any settlement or retain any property under a plan of reorganization. The ultimate recovery to creditors and/or unitholders, if any, will not be determined until confirmation and implementation of a plan or plans of reorganization. No assurance can be given as to what values, if any, will be ascribed in the Chapter 11 proceedings to each of these constituencies or what types or amounts of settlements, if any, they will receive. A plan of reorganization could result in holders of the Debtors’ liabilities and/or units receiving no settlement on account of their interests and cancellation of their holdings. Appointment of Creditors Committee On May 23, 2016, the Bankruptcy Court appointed the official committee for unsecured creditors (the “Creditors Committee”). The Creditors Committee and its legal representatives have a right to be heard on all matters that come before the Bankruptcy Court with respect to the Debtors. Rejection of Executory Contracts Subject to certain exceptions, under the Bankruptcy Code, the Debtors may assume, assign or reject certain executory contracts and unexpired leases subject to the approval of the Bankruptcy Court and satisfaction of certain other conditions. Generally, the rejection of an executory contract or unexpired lease is treated as a prepetition breach of such executory contract or unexpired lease and, subject to certain exceptions, relieves the Debtors of performing their future obligations under such executory contract or unexpired lease but entitles the contract counterparty or lessor to a prepetition general unsecured claim for damages caused by such deemed breach. Counterparties to such rejected contracts or leases may assert unsecured claims in the Bankruptcy Court against the applicable Debtors’ estate for damages. Generally, the assumption of an executory contract or unexpired lease requires the Debtors to cure existing monetary defaults under such executory contract or unexpired lease and provide adequate assurance of future performance. Accordingly, any description of an executory contract or unexpired lease with any of the Debtors in this Quarterly Report on Form 10-Q, including where applicable a quantification of the Company’s obligations under any such executory contract or unexpired lease with the applicable Debtor, is qualified by any overriding rejection rights the Company has under the Bankruptcy Code. Further, nothing herein is or shall be deemed an admission with respect to any claim amounts or calculations arising from the rejection of any executory contract or unexpired lease and the Debtors expressly preserve all of their rights with respect thereto. Process for Plan of Reorganization In order to successfully exit bankruptcy, the Debtors will need to propose, and obtain confirmation by the Bankruptcy Court of, a Plan that satisfies the requirements of the Bankruptcy Code. A Plan would, among other things, resolve the Debtors’ prepetition obligations, set forth the revised capital structure of the newly reorganized entity and provide for corporate governance subsequent to exit from bankruptcy. The Debtors have an exclusive right to file a Plan within 120 days from the Petition Date, subject to an extension for cause. If the Debtors’ exclusive filing period lapses, any party in interest may file a Plan for any of the Debtors. In addition to being voted on by holders of impaired claims and equity interests, a Plan must satisfy certain requirements of the Bankruptcy Code and must be approved, or confirmed, by the Bankruptcy Court in order to become effective. A Plan would be accepted by holders of claims against and equity interests in the Debtors if (i) at least one-half in number and two-thirds in dollar amount of claims actually voting in each class of claims impaired by the Plan have voted to accept the Plan and (ii) at least two-thirds in amount of equity interests impaired by the Plan actually voting has voted to accept the Plan. A class of claims or equity interests that does not receive or retain any property under the Plan on account of such claims or interests is deemed to have voted to reject the Plan. Under certain circumstances set forth in Section 1129(b) of the Bankruptcy Code, the Bankruptcy Court may confirm a Plan even if such Plan has not been accepted by all impaired classes of claims and equity interests. The precise requirements and evidentiary showing for confirming a Plan notwithstanding its rejection by one or more impaired classes of claims or equity interests depends upon a number of factors, including the status and seniority of the claims or equity interests in the rejecting class (i.e., unsecured or secured claims, subordinated or senior claims). Generally, with respect to units, a Plan may be “crammed down” even if the unitholders receive no recovery if the proponent of the Plan demonstrates that (1) no class junior to the units are receiving or retaining property under the Plan and (2) no class of claims or interests senior to the units are being paid more than in full. The timing of filing a Plan by the Debtors will depend on the timing and outcome of numerous other ongoing matters in the Chapter 11 proceedings. Although the Debtors expect to file a Plan that provides for emergence from bankruptcy as a going concern, there can be no assurance at this time that the Debtors will be able to successfully develop, confirm and consummate one or more plans of reorganization or other alternative restructuring transactions, including a sale of all or substantially all of the Debtors’ assets, that satisfies the conditions of the Bankruptcy Code and is confirmed by the Bankruptcy Court, or that any such Plan will be implemented successfully. As of August 4, 2016, the Debtors have not yet filed a Plan. Ability to Continue as a Going Concern Continued low commodity prices have resulted in significantly lower levels of cash flow from operating activities and have limited the Company’s ability to access the capital markets. In addition, each of the Company’s Credit Facilities is subject to scheduled redeterminations of its borrowing base, semi-annually in April and October, based primarily on reserve reports using lender commodity price expectations at such time. The lenders under the Credit Facilities agreed to defer the April 2016 borrowing base redeterminations to May 11, 2016. Continued low commodity prices, reductions in the Company’s capital budget and the resulting reserve write-downs, along with the termination of the Company’s hedges, were expected to adversely impact upcoming redeterminations and have a significant negative impact on the Company’s liquidity. The Company’s filing of the Bankruptcy Petitions constituted an event of default that accelerated the Company’s obligations under its Credit Facilities, its Second Lien Notes and its senior notes. The significant risks and uncertainties related to the Company’s liquidity and Chapter 11 proceedings described above raise substantial doubt about the Company’s ability to continue as a going concern. The condensed consolidated financial statements have been prepared on a going concern basis of accounting, which contemplates continuity of operations, realization of assets, and satisfaction of liabilities and commitments in the normal course of business. The condensed consolidated financial statements do not include any adjustments that might result from the outcome of the going concern uncertainty. If the Company cannot continue as a going concern, adjustments to the carrying values and classification of its assets and liabilities and the reported amounts of income and expenses could be required and could be material. In order to decrease the Company’s level of indebtedness and maintain the Company’s liquidity at levels sufficient to meet its commitments, the Company undertook a number of actions, including minimizing capital expenditures and further reducing its recurring operating expenses. Despite taking these actions, the Company did not have sufficient liquidity to satisfy its debt service obligations, meet other financial obligations and comply with its debt covenants. As a result, the Debtors filed Bankruptcy Petitions for relief under Chapter 11 of the Bankruptcy Code. Covenant Violations The Company’s filing of the Bankruptcy Petitions constituted an event of default that accelerated the Company’s obligations under its Credit Facilities, its Second Lien Notes and its senior notes. Additionally, other events of default, including cross-defaults, are present, including the failure to make interest payments on the Company’s Second Lien Notes and certain of its senior notes, as well as the receipt of a going concern explanatory paragraph from the Company’s independent registered public accounting firm on the Company’s consolidated financial statements for the year ended December 31, 2015. Under the Bankruptcy Code, the creditors under these debt agreements are stayed from taking any action against the Company as a result of an event of default. See Note 6 for additional details about the Company’s debt. Credit Facilities The Company’s Credit Facilities contain a requirement to deliver audited consolidated financial statements without a going concern or like qualification or exception. Consequently, the filing of the Company’s 2015 Annual Report on Form 10-K which included such explanatory paragraph resulted in a default under the LINN Credit Facility as of the filing date, March 15, 2016, subject to a 30 day grace period. On April 12, 2016, the Company entered into amendments to both the LINN Credit Facility and Berry Credit Facility. The amendments provided for, among other things, an agreement that (i) certain events (the “Specified Events”) would not become defaults or events of default until May 11, 2016, (ii) the borrowing bases would remain constant until May 11, 2016, unless reduced as a result of swap agreement terminations or collateral sales and (iii) the Company, the administrative agent and the lenders would negotiate in good faith the terms of a restructuring support agreement in furtherance of a restructuring of the capital structure of the Company and its subsidiaries. In addition, the amendment to the Berry Credit Facility provided Berry with access to previously restricted cash of $45 million in order to fund ordinary course operations. Pursuant to the amendments, the Specified Events consisted of: • The receipt of a going concern qualification or explanatory statement in the auditors’ report on the Company’s consolidated financial statements for the year ended December 31, 2015; • The receipt of a going concern qualification or explanatory statement in the auditors’ report on Berry’s financial statements for the year ended December 31, 2015; • The failure of the Company or Berry to make certain interest payments on their unsecured notes; • Any cross-defaults that may arise on account of any of the foregoing, provided that no event of default is continuing under any document giving rise to such cross default; and • Any failure to provide notice of any of the events described above. The Specified Events listed in the amendment to the Berry Credit Facility also included the failure to maintain the ratio of Adjusted EBITDAX to Interest Expense (as each term is defined in the Berry Credit Facility) (“Interest Coverage Ratio”). As a condition to closing the amendments, in April 2016, (a) the Company made a $100 million permanent repayment of a portion of the borrowings outstanding under the LINN Credit Facility and (b) the Company and certain of its subsidiaries provided control agreements over certain deposit accounts. Pursuant to the terms of the amendment to the LINN Credit Facility and as a result of the execution of the Restructuring Support Agreement, in May 2016, the Company made a $350 million permanent repayment of a portion of the borrowings outstanding under the LINN Credit Facility. The filing of the Bankruptcy Petitions constituted an event of default that accelerated the Company’s obligations under the Credit Facilities. However, under the Bankruptcy Code, the creditors under these debt agreements are stayed from taking any action against the Company as a result of the default. Second Lien Notes The indenture governing the Second Lien Notes (“Second Lien Indenture”) required the Company to deliver mortgages by February 18, 2016, subject to a 45 day grace period. The Company elected to exercise its right to the grace period, which resulted in the Company being in default under the Second Lien Indenture. On April 4, 2016, the Company entered into a settlement agreement with certain holders of the Second Lien Notes and agreed to deliver, and make arrangements for recordation of, the mortgages. The Company has since delivered and made arrangements for recordation of the mortgages. The settlement agreement required the parties to commence good faith negotiations with each other regarding the terms of a potential comprehensive and consensual restructuring, including a potential restructuring under a Chapter 11 plan of reorganization. The settlement agreement provided that in the event the parties were unable to reach agreement on the terms of a consensual restructuring on or before the commencement of such Chapter 11 proceedings (or such later date as mutually agreed to by the parties), the parties would support entry by the Bankruptcy Court of a settlement order that, among other things, (i) approves the issuance of additional notes, in the principal amount of $1.0 billion plus certain accrued interest, on a proportionate basis to existing holders of the Second Lien Notes and (ii) releases the mortgages and other collateral upon the issuance of the additional notes (the “Settlement Order”). The settlement agreement will terminate upon, among other events, entry by the Bankruptcy Court of a final, non-appealable order denying the Company’s motion seeking entry of the Settlement Order. The Company failed to make an interest payment of approximately $68 million due June 15, 2016, on the Second Lien Notes. The filing of the Bankruptcy Petitions constituted an event of default that accelerated the Company’s obligations under the Second Lien Indenture. However, under the Bankruptcy Code, holders of the Second Lien Notes are stayed from taking any action against the Company as a result of the default. Senior Notes The Company deferred making interest payments totaling approximately $60 million due March 15, 2016, including approximately $30 million on LINN Energy’s 7.75% senior notes due February 2021, approximately $12 million on LINN Energy’s 6.50% senior notes due September 2021 and approximately $18 million on Berry’s 6.375% senior notes due September 2022, which resulted in the Company being in default under these senior notes. The indentures governing each of the applicable series of notes provided the Company a 30 day grace period to make the interest payments. On April 14, 2016, within the 30 day interest payment grace period provided for in the indentures governing the notes, the Company and Berry made interest payments of approximately $60 million in satisfaction of their respective obligations. The Company failed to make an interest payment of approximately $31 million due April 15, 2016, on LINN Energy’s 8.625% senior notes due April 2020, interest payments due May 1, 2016, of approximately $18 million on LINN Energy’s 6.25% senior notes due November 2019 and approximately $9 million on Berry’s 6.75% senior notes due November 2020, and an interest payment of approximately $18 million due May 15, 2016, on LINN Energy’s 6.50% senior notes due May 2019. The filing of the Bankruptcy Petitions constituted an event of default that accelerated the Company’s obligations under the indentures governing the senior notes. However, under the Bankruptcy Code, holders of the senior notes are stayed from taking any action against the Company as a result of the default.

Unitholders' Deficit

Unitholders' Deficit	6 Months Ended
	Jun. 30, 2016
Equity [Abstract]
Unitholders' Deficit	Unitholders’ Deficit Delisting from Stock Exchange As a result of the Company’s failure to comply with the NASDAQ Global Select Market (“NASDAQ”) continued listing requirements, on May 24, 2016, the Company’s units began trading over the counter on the OTC Markets Group Inc.’s Pink marketplace under the trading symbol “LINEQ.” At-the-Market Offering Program The Company’s Board of Directors has authorized the sale of up to $500 million of units under an at-the-market offering program. Subject to approval by the Bankruptcy Court, sales of units, if any, will be made under an equity distribution agreement by means of ordinary brokers’ transactions, through the facilities of a national securities exchange or facility thereof, a trading facility of a national securities association or an alternate trading system, to or through a market maker or directly on or through an electronic communication network, a “dark pool” or any similar market venue, at market prices, in block transactions, or as otherwise agreed with a sales agent. The Company expects to use the net proceeds from any sale of units for general corporate purposes, which may include, among other things, capital expenditures, acquisitions and the repayment of debt. No sales were made under the equity distribution agreement during the six months ended June 30, 2016 . During the six months ended June 30, 2015 , the Company, under its equity distribution agreement, sold 3,621,983 units representing limited liability company interests at an average price of $12.37 per unit for net proceeds of approximately $44 million (net of approximately $448,000 in commissions). In connection with the issuance and sale of these units, the Company also incurred professional services expenses of approximately $459,000 . The Company used the net proceeds for general corporate purposes, including the open market repurchases of a portion of its senior notes (see Note 6). At June 30, 2016 , units totaling approximately $455 million in aggregate offering price remained available to be sold under the agreement. Distributions Under the Company’s limited liability company agreement, unitholders are entitled to receive a distribution of available cash, which includes cash on hand plus borrowings less any reserves established by the Company’s Board of Directors to provide for the proper conduct of the Company’s business (including reserves for future capital expenditures, including drilling, acquisitions and anticipated future credit needs) or to fund distributions, if any, over the next four quarters. Monthly distributions were paid by the Company through September 2015. In October 2015, the Company’s Board of Directors determined to suspend payment of the Company’s distribution. The Company’s Board of Directors will continue to evaluate the Company’s ability to reinstate the distribution; however, as a result of the Chapter 11 proceedings, the Company cannot pay any distributions without the prior approval of the Bankruptcy Court. Distributions paid by the Company during 2015 are presented on the condensed consolidated statement of cash flows.

Oil and Natural Gas Properties

Oil and Natural Gas Properties	6 Months Ended
	Jun. 30, 2016
Oil and Gas Exploration and Production Industries Disclosures [Abstract]
Oil and Natural Gas Properties	Oil and Natural Gas Properties Oil and Natural Gas Capitalized Costs Aggregate capitalized costs related to oil, natural gas and NGL production activities with applicable accumulated depletion and amortization are presented below: June 30, December 31, (in thousands) Proved properties: Leasehold acquisition $ 13,372,326 $ 13,361,171 Development 3,015,885 2,976,643 Unproved properties 1,776,439 1,783,341 18,164,650 18,121,155 Less accumulated depletion and amortization (12,514,642 ) (11,097,492 ) $ 5,650,008 $ 7,023,663 Impairment of Proved Properties The Company evaluates the impairment of its proved oil and natural gas properties on a field-by-field basis whenever events or changes in circumstances indicate that the carrying value may not be recoverable. The carrying values of proved properties are reduced to fair value when the expected undiscounted future cash flows of proved and risk-adjusted probable and possible reserves are less than net book value. The fair values of proved properties are measured using valuation techniques consistent with the income approach, converting future cash flows to a single discounted amount. Significant inputs used to determine the fair values of proved properties include estimates of: (i) reserves; (ii) future operating and development costs; (iii) future commodity prices; and (iv) a market-based weighted average cost of capital rate. These inputs require significant judgments and estimates by the Company’s management at the time of the valuation and are the most sensitive and subject to change. Based on the analysis described above, the Company recorded the following noncash impairment charges (before and after tax) associated with proved oil and natural gas properties: Six Months Ended 2016 2015 (in thousands) California region $ 984,288 $ 207,200 Mid-Continent region 129,703 5,703 Rockies region 26,677 — Hugoton Basin region — 277,914 TexLa region — 33,100 South Texas region — 8,700 $ 1,140,668 $ 532,617 The Company recorded no impairment charges for proved properties for the three months ended June 30, 2016 , or June 30, 2015 . The impairment charges in 2016 were due to a decline in commodity prices, changes in expected capital development and a decline in the Company’s estimates of proved reserves. The impairment charges in 2015 were due to a decline in commodity prices. The carrying values of the impaired proved properties were reduced to fair value, estimated using inputs characteristic of a Level 3 fair value measurement. The impairment charges are included in “impairment of long-lived assets” on the condensed consolidated statements of operations. Impairment of Unproved Properties The Company evaluates the impairment of its unproved oil and natural gas properties whenever events or changes in circumstances indicate that the carrying value may not be recoverable. The carrying values of unproved properties are reduced to fair value based on management’s experience in similar situations and other factors such as the lease terms of the properties and the relative proportion of such properties on which proved reserves have been found in the past. For the six months ended June 30, 2016 , the Company recorded noncash impairment charges (before and after tax) of approximately $13 million associated with unproved oil and natural gas properties in California. The Company recorded no impairment charges for unproved properties for the three months ended June 30, 2016 , or the six months ended June 30, 2015 . The impairment charges in 2016 were due to a decline in commodity prices and changes in expected capital development. The carrying values of the impaired unproved properties were reduced to fair value, estimated using inputs characteristic of a Level 3 fair value measurement. The impairment charges are included in “impairment of long-lived assets” on the condensed consolidated statement of operations.

Unit-Based Compensation

Unit-Based Compensation	6 Months Ended
	Jun. 30, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Unit-Based Compensation	Unit-Based Compensation The Company granted no unit-based awards during the six months ended June 30, 2016 . A summary of unit-based compensation expenses included on the condensed consolidated statements of operations is presented below: Three Months Ended Six Months Ended 2016 2015 2016 2015 (in thousands) General and administrative expenses $ 4,946 $ 11,044 $ 14,406 $ 27,677 Lease operating expenses 1,182 2,157 4,147 6,034 Total unit-based compensation expenses $ 6,128 $ 13,201 $ 18,553 $ 33,711 Income tax benefit $ 2,264 $ 4,877 $ 6,855 $ 12,456 Cash-Based Performance Unit Awards In January 2015, the Company granted 567,320 performance units (the maximum number of units available to be earned) to certain executive officers. The 2015 performance unit awards vest three years from the award date. The vesting of these units is determined based on the Company’s performance compared to the performance of a predetermined group of peer companies over a specified performance period, and the value of vested units is to be paid in cash. To date, no performance units have vested and no amounts have been paid to settle any such awards. Performance unit awards that are settled in cash are recorded as a liability with the changes in fair value recognized over the vesting period. Based on the performance criteria, there was no liability recorded for these performance unit awards at June 30, 2016 .

Debt

Debt	6 Months Ended
	Jun. 30, 2016
Debt Disclosure [Abstract]
Debt	Debt The following summarizes the Company’s outstanding debt: June 30, 2016 December 31, 2015 (in thousands, except percentages) LINN credit facility (1) $ 1,654,745 $ 2,215,000 Berry credit facility (2) 874,959 873,175 Term loan (2) 284,241 500,000 6.50% senior notes due May 2019 562,234 562,234 6.25% senior notes due November 2019 581,402 581,402 8.625% senior notes due April 2020 718,596 718,596 6.75% Berry senior notes due November 2020 261,100 261,100 12.00% senior secured second lien notes due December 2020 (3) 1,000,000 1,000,000 Interest payable on senior secured second lien notes due December 2020 (3) — 608,333 7.75% senior notes due February 2021 779,474 779,474 6.50% senior notes due September 2021 381,423 381,423 6.375% Berry senior notes due September 2022 572,700 572,700 Net unamortized discounts and premiums (4) — (8,694 ) Net unamortized deferred financing fees (4) (1,536 ) (37,374 ) Total debt, net 7,669,338 9,007,369 Less current portion, net (5) (2,812,409 ) (3,714,693 ) Less liabilities subject to compromise (6) (4,856,929 ) — Long-term debt, net $ — $ 5,292,676 (1) Variable interest rates of 5.25% and 2.66% at June 30, 2016 , and December 31, 2015, respectively. (2) Variable interest rates of 5.25% and 3.17% at June 30, 2016 , and December 31, 2015, respectively. (3) The issuance of the Second Lien Notes was accounted for as a troubled debt restructuring, which requires that interest payments on the Second Lien Notes reduce the carrying value of the debt with no interest expense recognized. During the three months ended June 30, 2016 , $551 million was written off to reorganization items in connection with the filing of the Bankruptcy Petitions. The remaining amount of approximately $57 million was classified as liabilities subject to compromise at June 30, 2016 . (4) Approximately $41 million in net discounts, premiums and deferred financing fees were written off to reorganization items in connection with the filing of the Bankruptcy Petitions. (5) Due to existing and anticipated covenant violations, the Company’s Credit Facilities and term loan were classified as current at June 30, 2016 , and December 31, 2015. The current portion as of December 31, 2015, also includes approximately $128 million of interest payable on the Second Lien Notes due within one year. (6) The Company’s senior notes and Second Lien Notes were classified as liabilities subject to compromise at June 30, 2016 . Fair Value The Company’s debt is recorded at the carrying amount on the condensed consolidated balance sheets. The carrying amounts of the Company’s credit facilities and term loan approximate fair value because the interest rates are variable and reflective of market rates. The Company uses a market approach to determine the fair value of its senior secured second lien notes and senior notes using estimates based on prices quoted from third-party financial institutions, which is a Level 2 fair value measurement. June 30, 2016 December 31, 2015 Carrying Value Fair Value Carrying Value Fair Value (in thousands) Senior secured second lien notes $ 1,000,000 $ 338,750 $ 1,000,000 $ 501,250 Senior notes, net 3,856,929 775,403 3,812,676 662,179 Credit Facilities LINN Credit Facility The Company’s Sixth Amended and Restated Credit Agreement (“LINN Credit Facility”) provides for (1) a senior secured revolving credit facility and (2) a senior secured term loan, in aggregate subject to the then-effective borrowing base. The maturity date is April 2019, subject to a “springing maturity” based on the maturity of any outstanding LINN Energy junior lien debt. At June 30, 2016 , the Company had approximately $1.7 billion in total borrowings outstanding (including outstanding letters of credit) under the revolving credit facility and approximately $284 million under the term loan, and there was no remaining availability. See Note 2 for additional details on the amendment to the LINN Credit Facility entered into on April 12, 2016. Redetermination of the borrowing base under the LINN Credit Facility, based primarily on reserve reports using lender commodity price expectations at such time, occurs semi-annually, in April and October. The lenders under the LINN Credit Facility agreed to defer the April 2016 borrowing base redetermination to May 11, 2016. The Company’s obligations under the LINN Credit Facility are secured by mortgages on certain of its material subsidiaries’ oil and natural gas properties and other personal property as well as a pledge of all ownership interests in the Company’s direct and indirect material subsidiaries. The Company is required to maintain: 1) mortgages on properties representing at least 90% of the total value of oil and natural gas properties included on its most recent reserve report; 2) a minimum liquidity requirement equal to the greater of $500 million and 15% of the then effective available borrowing base after giving effect to certain redemptions or repurchases of certain debt; and 3) an EBITDA to Interest Expense ratio of at least 2.0 to 1.0 currently, 2.25 to 1.0 from March 31, 2017 through June 30, 2017 and 2.5 to 1.0 thereafter. Additionally, the obligations under the LINN Credit Facility are guaranteed by all of the Company’s material subsidiaries, other than Berry, and are required to be guaranteed by any future material subsidiaries. At the Company’s election, interest on borrowings under the LINN Credit Facility is determined by reference to either the London Interbank Offered Rate (“LIBOR”) plus an applicable margin between 1.75% and 2.75% per annum (depending on the then-current level of borrowings under the LINN Credit Facility) or the alternate base rate (“ABR”) plus an applicable margin between 0.75% and 1.75% per annum (depending on the then-current level of borrowings under the LINN Credit Facility). Interest is generally payable quarterly for loans bearing interest based on the ABR and at the end of the applicable interest period for loans bearing interest at the LIBOR. The Company is required to pay a commitment fee to the lenders under the LINN Credit Facility, which accrues at a rate per annum of 0.50% on the average daily unused amount of the maximum commitment amount of the lenders. The term loan has a maturity date of April 2019, subject to a “springing maturity” based on the maturity of any outstanding LINN Energy junior lien debt, and incurs interest based on either the LIBOR plus a margin of 2.75% per annum or the ABR plus a margin of 1.75% per annum, at the Company’s election. Interest is generally payable quarterly for loans bearing interest based on the ABR and at the end of the applicable interest period for loans bearing interest at the LIBOR. The term loan may be repaid at the option of the Company without premium or penalty, subject to breakage costs. While the term loan is outstanding, the Company is required to maintain either: 1) mortgages on properties representing at least 80% of the total value of oil and natural gas properties included on its most recent reserve report, or 2) a Term Loan Collateral Coverage Ratio of at least 2.5 to 1.0 . The Term Loan Collateral Coverage Ratio is defined as the ratio of the present value of future cash flows from proved reserves from the currently mortgaged properties to the lesser of: (i) the then-effective borrowing base and (ii) the maximum commitment amount and the aggregate amount of the term loan outstanding. The other terms and conditions of the LINN Credit Facility, including the financial and other restrictive covenants set forth therein, are applicable to the term loan. Berry Credit Facility Berry’s Second Amended and Restated Credit Agreement (“Berry Credit Facility”) provides for a senior secured revolving credit facility, subject to the then-effective borrowing base. The maturity date is April 2019. At June 30, 2016 , the Company had approximately $898 million in total borrowings outstanding (including outstanding letters of credit) under the Berry Credit Facility and there was no remaining availability. See Note 2 for additional details on the amendment to the Berry Credit Facility entered into on April 12, 2016. Redetermination of the borrowing base under the Berry Credit Facility, based primarily on reserve reports using lender commodity price expectations at such time, occurs semi-annually, in April and October. The lenders under the Berry Credit Facility agreed to defer the April 2016 borrowing base redetermination to May 11, 2016. Berry’s obligations under the Berry Credit Facility are secured by mortgages on its oil and natural gas properties and other personal property. Berry is required to maintain: 1) mortgages on properties representing at least 90% of the present value of oil and natural gas properties included on its most recent reserve report, and 2) an EBITDAX to Interest Expense ratio of at least 2.0 to 1.0 currently, 2.25 to 1.0 from March 31, 2017 through June 30, 2017 and 2.5 to 1.0 thereafter. In accordance with the amendment described in Note 2, the lenders had agreed that the failure to maintain the EBITDAX to Interest Expense ratio would not result in a default or event of default until May 11, 2016. At Berry’s election, interest on borrowings under the Berry Credit Facility is determined by reference to either the LIBOR plus an applicable margin between 1.75% and 2.75% per annum (depending on the then-current level of borrowings under the Berry Credit Facility) or a Base Rate (as defined in the Berry Credit Facility) plus an applicable margin between 0.75% and 1.75% per annum (depending on the then-current level of borrowings under the Berry Credit Facility). Interest is generally payable quarterly for loans bearing interest based on the Base Rate and at the end of the applicable interest period for loans bearing interest at the LIBOR. Berry is required to pay a commitment fee to the lenders under the Berry Credit Facility, which accrues at a rate per annum of 0.50% on the average daily unused amount of the maximum commitment amount of the lenders. The Company refers to the LINN Credit Facility and the Berry Credit Facility, collectively, as the “Credit Facilities.” The filing of the Bankruptcy Petitions constituted an event of default that accelerated the Company’s obligations under the Credit Facilities. However, under the Bankruptcy Code, the creditors under these debt agreements are stayed from taking any action against the Company as a result of the default. The automatic stay under the Bankruptcy Code does not apply to letters of credit issued under the prepetition Credit Facilities and third parties may draw on their letters of credit if the terms of a particular letter of credit so provide. During the three months and six months ended June 30, 2016 , approximately $3 million in letters of credit draws were made from the Berry Credit Facility. Senior Secured Second Lien Notes Due December 2020 On November 20, 2015, the Company issued $1.0 billion in aggregate principal amount of 12.00% senior secured second lien notes due December 2020 (“Second Lien Notes”) in exchange for approximately $2.0 billion in aggregate principal amount of certain of its outstanding senior notes. The exchanges were accounted for as a troubled debt restructuring (“TDR”). TDR accounting requires that interest payments on the Second Lien Notes reduce the carrying value of the debt with no interest expense recognized. In connection with the issuance of the Second Lien Notes, the Company entered into a Registration Rights Agreement with each of the holders (collectively, the “Registration Rights Agreements”). Under the Registration Rights Agreements, the Company agreed to use its reasonable efforts to file with the SEC and cause to become effective a registration statement relating to an offer to issue new notes having terms substantially identical to the Second Lien Notes in exchange for outstanding Second Lien Notes within 370 days following the issuance of the Second Lien Notes. In certain circumstances, the Company may be required to file a shelf registration statement to cover resales of the Second Lien Notes. The Company will be obligated to file one or more registration statements as described above only if the restrictive legend on the Second Lien Notes has not been removed and the Second Lien Notes are not freely tradable pursuant to Rule 144 under the Securities Act of 1933, as amended, as of the 370th day following the issuance of the Second Lien Notes. If the Company fails to satisfy these obligations, the Company may be required to pay additional interest to holders of the Second Lien Notes under certain circumstances. Repurchases of Senior Notes The Company made no repurchases of its senior notes during the six months ended June 30, 2016 . During the six months ended June 30, 2015 , the Company repurchased on the open market approximately $184 million of its outstanding senior notes as follows: • 8.625% senior notes due April 2020 – $127 million ; • 6.75% Berry senior notes due November 2020 – $25 million ; • 7.75% senior notes due February 2021 – $6 million ; and • 6.375% Berry senior notes due September 2022 – $26 million . In connection with the repurchases, the Company recorded a gain on extinguishment of debt of approximately $16 million for the six months ended June 30, 2015 . Notes Covenants The Second Lien Indenture contains covenants that, among other things, limit the Company’s ability and the ability of the Company’s restricted subsidiaries to: (i) declare or pay distributions on, purchase or redeem the Company’s units or purchase or redeem the Company’s or its restricted subsidiaries’ indebtedness secured by liens junior in priority to liens securing the Second Lien Notes, unsecured indebtedness or subordinated indebtedness; (ii) make investments; (iii) incur or guarantee additional indebtedness or issue certain types of equity securities; (iv) create certain liens; (v) sell assets; (vi) consolidate, merge or transfer all or substantially all of the Company’s assets; (vii) enter into agreements that restrict distributions or other payments from the Company’s restricted subsidiaries to the Company; (viii) engage in transactions with affiliates; and (ix) create unrestricted subsidiaries. The Company’s senior notes contain covenants that, among other things, may limit its ability to: (i) pay distributions on, purchase or redeem the Company’s units or redeem its subordinated debt; (ii) make investments; (iii) incur or guarantee additional indebtedness or issue certain types of equity securities; (iv) create certain liens; (v) sell assets; (vi) consolidate, merge or transfer all or substantially all of the Company’s assets; (vii) enter into agreements that restrict distributions or other payments from the Company’s restricted subsidiaries to the Company; (viii) engage in transactions with affiliates; and (ix) create unrestricted subsidiaries. Berry’s senior notes contain covenants that, among other things, may limit its ability to: (i) incur or guarantee additional indebtedness; (ii) pay distributions or dividends on Berry’s equity or redeem its subordinated debt; (iii) create certain liens; (iv) enter into agreements that restrict distributions or other payments from Berry’s restricted subsidiaries to Berry; (v) sell assets; (vi) engage in transactions with affiliates; and (vii) consolidate, merge or transfer all or substantially all of Berry’s assets. In addition, any cash generated by Berry is currently being used by Berry to fund its activities. To the extent that Berry generates cash in excess of its needs and determines to distribute such amounts to LINN Energy, the indentures governing Berry’s senior notes limit the amount it may distribute to LINN Energy to the amount available under a “restricted payments basket,” and Berry may not distribute any such amounts unless it is permitted by the indentures to incur additional debt pursuant to the consolidated coverage ratio test set forth in the Berry indentures. Berry’s restricted payments basket may be increased in accordance with the terms of the Berry indentures by, among other things, 50% of Berry’s future net income, reductions in its indebtedness and restricted investments, and future capital contributions. The filing of the Bankruptcy Petitions constituted an event of default that accelerated the Company’s obligations under the Second Lien Indenture and the senior notes. However, under the Bankruptcy Code, holders of the Second Lien Notes and the senior notes are stayed from taking any action against the Company as a result of the default. Covenant Violations The Company’s filing of the Bankruptcy Petitions described in Note 2 constituted an event of default that accelerated the Company’s obligations under its Credit Facilities, its Second Lien Notes and its senior notes. Additionally, other events of default, including cross-defaults, are present, including the failure to make interest payments on the Company’s Second Lien Notes and certain of its senior notes, as well as the receipt of a going concern explanatory paragraph from the Company’s independent registered public accounting firm on the Company’s consolidated financial statements for the year ended December 31, 2015. Under the Bankruptcy Code, the creditors under these debt agreements are stayed from taking any action against the Company as a result of an event of default.

Derivatives

Derivatives	6 Months Ended
	Jun. 30, 2016
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivatives	Derivatives Commodity Derivatives Historically, the Company has hedged a portion of its forecasted production to reduce exposure to fluctuations in oil and natural gas prices and provide long-term cash flow predictability to manage its business, service debt and, if and when resumed, pay distributions. The current direct NGL hedging market is constrained in terms of price, volume, duration and number of counterparties, which limits the Company’s ability to effectively hedge its NGL production. The Company has also hedged its exposure to natural gas differentials in certain operating areas but does not currently hedge exposure to oil differentials. The Company has historically entered into commodity hedging transactions primarily in the form of swap contracts that are designed to provide a fixed price and, from time to time, put options that are designed to provide a fixed price floor with the opportunity for upside. The Company enters into these transactions with respect to a portion of its projected production or consumption to provide an economic hedge of the risk related to the future commodity prices received or paid. The Company does not enter into derivative contracts for trading purposes. The Company did not designate any of its contracts as cash flow hedges; therefore, the changes in fair value of these instruments are recorded in current earnings. See Note 8 for fair value disclosures about oil and natural gas commodity derivatives. The following table presents derivative positions for the period indicated as of June 30, 2016 : July 1 - December 31, 2016 Natural gas basis differential positions: (1) SoCal basis swaps: (2) Hedged volume (MMMBtu) 1,840 Hedged differential ($/MMBtu) $ (0.03 ) (1) Settle on the respective pricing index to hedge basis differential to the NYMEX Henry Hub natural gas price. (2) For positions which hedge exposure to differentials in consuming areas, the Company pays the NYMEX Henry Hub natural gas price plus the respective spread and receives the specified index price. Cash settlements are made on a net basis. The Company did not enter into any commodity derivative contracts during the six months ended June 30, 2016 . During the six months ended June 30, 2015 , the Company entered into commodity derivative contracts consisting of natural gas basis swaps for May 2015 through December 2017 to hedge exposure to differentials in certain producing areas and oil swaps for April 2015 through December 2015. In addition, the Company entered into natural gas basis swaps for May 2015 through December 2016 to hedge exposure to the differential in California, where it consumes natural gas in its heavy oil development operations. In April 2016 and May 2016, in connection with the Company’s restructuring efforts, LINN Energy canceled (prior to the contract settlement dates) all of its derivative contracts for net proceeds of approximately $1.2 billion . The net proceeds were used to make permanent repayments of a portion of the borrowings outstanding under the LINN Credit Facility. Also, in May 2016, as a result of the Chapter 11 proceedings, Berry’s counterparties canceled (prior to the contract settlement dates) all of Berry’s derivative contracts (with the exception of a contract consisting of 1,840 MMMBtu of natural gas basis swaps for 2016) for net proceeds of approximately $2 million . The net proceeds were used to make permanent repayments of a portion of the borrowings outstanding under the Berry Credit Facility. In July 2016, Berry’s remaining derivative contract was canceled by the counterparty. Settled derivatives on natural gas production for the three months and six months ended June 30, 2016 , included volumes of 28,477 MMMBtu and 77,734 MMMBtu, respectively, at average contract prices of $4.49 per MMBtu and $4.50 per MMBtu. Settled derivatives on oil production for the three months and six months ended June 30, 2016 , included volumes of 667 MBbls and 4,331 MBbls, respectively, at average contract prices of $90.48 per Bbl and $90.44 per Bbl. Settled derivatives on natural gas production for the three months and six months ended June 30, 2015 , included volumes of 47,344 MMMBtu and 94,167 MMMBtu, respectively, at an average contract price of $5.12 per MMBtu. Settled derivatives on oil production for the three months and six months ended June 30, 2015 , included volumes of 4,820 MBbls and 8,795 MBbls, respectively, at average contract prices of $88.60 per Bbl and $91.20 per Bbl. The natural gas derivatives are settled based on the closing price of NYMEX Henry Hub natural gas on the last trading day for the delivery month, which occurs on the third business day preceding the delivery month, or the relevant index prices of natural gas published in Inside FERC’s Gas Market Report on the first business day of the delivery month. The oil derivatives are settled based on the average closing price of NYMEX WTI crude oil for each day of the delivery month. Balance Sheet Presentation The Company’s commodity derivatives are presented on a net basis in “derivative instruments” on the condensed consolidated balance sheets. The following summarizes the fair value of derivatives outstanding on a gross basis: June 30, 2016 December 31, 2015 (in thousands) Assets: Commodity derivatives $ 200 $ 1,812,375 Liabilities: Commodity derivatives $ 1,709 $ 28,842 By using derivative instruments to economically hedge exposures to changes in commodity prices, the Company exposes itself to credit risk and market risk. Credit risk is the failure of the counterparty to perform under the terms of the derivative contract. When the fair value of a derivative contract is positive, the counterparty owes the Company, which creates credit risk. The Company minimized the credit risk in derivative instruments by: (i) limiting its exposure to any single counterparty; (ii) entering into derivative instruments only with counterparties that meet the Company’s minimum credit quality standard, or have a guarantee from an affiliate that meets the Company’s minimum credit quality standard; and (iii) monitoring the creditworthiness of the Company’s counterparties on an ongoing basis. In accordance with the Company’s standard practice, its commodity derivatives are subject to counterparty netting under agreements governing such derivatives and therefore the risk of loss due to counterparty nonperformance is somewhat mitigated. Gains (Losses) on Derivatives A summary of gains and losses on derivatives included on the condensed consolidated statements of operations is presented below: Three Months Ended Six Months Ended 2016 2015 2016 2015 (in thousands) Gains (losses) on oil and natural gas derivatives $ (182,768 ) $ (191,188 ) $ (72,807 ) $ 233,593 Lease operating expenses (1) (1,037 ) 3,986 (4,405 ) 3,060 Total gains (losses) on oil and natural gas derivatives $ (183,805 ) $ (187,202 ) $ (77,212 ) $ 236,653 (1) Consists of gains and (losses) on derivatives entered into in March 2015 to hedge exposure to differentials in consuming areas. For the three months and six months ended June 30, 2016 , the Company received net cash settlements of approximately $523 million and $867 million , respectively. In addition, for the three months and six months ended June 30, 2016 , approximately $841 million in settlements (primarily in connection with the April 2016 and May 2016 commodity derivative cancellations) were sent directly from the counterparties to the lenders under the LINN Credit Facility as repayments of a portion of the borrowings outstanding. For the three months and six months ended June 30, 2015 , the Company received net cash settlements of approximately $284 million and $566 million , respectively.

Fair Value Measurements on a Re

Fair Value Measurements on a Recurring Basis	6 Months Ended
	Jun. 30, 2016
Fair Value Disclosures [Abstract]
Fair Value Measurements on a Recurring Basis	Fair Value Measurements on a Recurring Basis The Company accounts for its commodity derivatives at fair value (see Note 7) on a recurring basis. The Company determines the fair value of its oil and natural gas derivatives utilizing pricing models that use a variety of techniques, including market quotes and pricing analysis. Inputs to the pricing models include publicly available prices and forward price curves generated from a compilation of data gathered from third parties. Company management validates the data provided by third parties by understanding the pricing models used, obtaining market values from other pricing sources, analyzing pricing data in certain situations and confirming that those instruments trade in active markets. Assumed credit risk adjustments, based on published credit ratings, public bond yield spreads and credit default swap spreads are applied to the Company’s commodity derivatives. Fair Value Hierarchy In accordance with applicable accounting standards, the Company has categorized its financial instruments, based on the priority of inputs to the valuation technique, into a three-level fair value hierarchy. The fair value hierarchy gives the highest priority to quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The following presents the fair value hierarchy for assets and liabilities measured at fair value on a recurring basis: June 30, 2016 Level 2 Netting (1) Total (in thousands) Assets: Commodity derivatives $ 200 $ (15 ) $ 185 Liabilities: Commodity derivatives $ 1,709 $ (15 ) $ 1,694 December 31, 2015 Level 2 Netting (1) Total (in thousands) Assets: Commodity derivatives $ 1,812,375 $ (25,744 ) $ 1,786,631 Liabilities: Commodity derivatives $ 28,842 $ (25,744 ) $ 3,098 (1) Represents counterparty netting under agreements governing such derivatives.

Asset Retirement Obligations

Asset Retirement Obligations	6 Months Ended
	Jun. 30, 2016
Asset Retirement Obligation Disclosure [Abstract]
Asset Retirement Obligations	Asset Retirement Obligations The Company has the obligation to plug and abandon oil and natural gas wells and related equipment at the end of production operations. Estimated asset retirement costs are recognized as liabilities with an increase to the carrying amounts of the related long-lived assets when the obligation is incurred. The liabilities are included in “other accrued liabilities” and “other noncurrent liabilities” on the condensed consolidated balance sheets. Accretion expense is included in “depreciation, depletion and amortization” on the condensed consolidated statements of operations. The fair value of additions to the asset retirement obligations is estimated using valuation techniques that convert future cash flows to a single discounted amount. Significant inputs to the valuation include estimates of: (i) plug and abandon costs per well based on existing regulatory requirements; (ii) remaining life per well; (iii) future inflation factors; and (iv) a credit-adjusted risk-free interest rate. These inputs require significant judgments and estimates by the Company’s management at the time of the valuation and are the most sensitive and subject to change. The following table presents a reconciliation of the Company’s asset retirement obligations (in thousands): Asset retirement obligations at December 31, 2015 $ 523,541 Liabilities added from drilling 352 Current year accretion expense 15,369 Settlements (5,542 ) Asset retirement obligations at June 30, 2016 $ 533,720

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Jun. 30, 2016
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies For certain statewide class action royalty payment disputes, the Company filed notices advising that it had filed for bankruptcy protection and seeking a stay, which was granted. In addition, the Company is involved in various other disputes arising in the ordinary course of business. The Company is not currently a party to any litigation or pending claims that it believes would have a material adverse effect on its overall business, financial position, results of operations or liquidity; however, cash flow could be significantly impacted in the reporting periods in which such matters are resolved. During the six months ended June 30, 2016 , and June 30, 2015 , the Company made no significant payments to settle any legal, environmental or tax proceedings. The Company regularly analyzes current information and accrues for probable liabilities on the disposition of certain matters as necessary. Liabilities for loss contingencies arising from claims, assessments, litigation or other sources are recorded when it is probable that a liability has been incurred and the amount can be reasonably estimated. The commencement of the Chapter 11 proceedings automatically stayed certain actions against the Company, including actions to collect prepetition liabilities or to exercise control over the property of the Company’s bankruptcy estates. The Company intends to seek authority to pay all general claims in the ordinary course of business notwithstanding the commencement of the Chapter 11 proceedings in a manner consistent with the Restructuring Support Agreement. The Plan in the Chapter 11 proceedings, if confirmed, will provide for the treatment of claims against the Company’s bankruptcy estates, including prepetition liabilities that have not otherwise been satisfied or addressed during the Chapter 11 proceedings. See Note 2 for additional information.

Earnings Per Unit

Earnings Per Unit	6 Months Ended
	Jun. 30, 2016
Earnings Per Share [Abstract]
Earnings Per Unit	Earnings Per Unit Basic earnings per unit is computed by dividing net earnings attributable to unitholders by the weighted average number of units outstanding during each period. Diluted earnings per unit is computed by adjusting the average number of units outstanding for the dilutive effect, if any, of unit equivalents. The Company uses the treasury stock method to determine the dilutive effect. The following table provides a reconciliation of the numerators and denominators of the basic and diluted per unit computations for net income (loss): Three Months Ended June 30, Six Months Ended June 30, 2016 2015 2016 2015 (in thousands, except per unit data) Net income (loss) $ 208,492 $ (379,127 ) $ (1,139,254 ) $ (718,287 ) Allocated to participating securities (1,617 ) (1,662 ) — (3,273 ) $ 206,875 $ (380,789 ) $ (1,139,254 ) $ (721,560 ) Basic net income (loss) per unit $ 0.59 $ (1.12 ) $ (3.23 ) $ (2.15 ) Diluted net income (loss) per unit $ 0.59 $ (1.12 ) $ (3.23 ) $ (2.15 ) Basic weighted average units outstanding 352,789 340,934 352,511 335,817 Dilutive effect of unit equivalents — — — — Diluted weighted average units outstanding 352,789 340,934 352,511 335,817 Basic units outstanding excludes the effect of weighted average anti-dilutive unit equivalents related to approximately 1 million unit options and warrants for both the three months and six months ended June 30, 2016 , and approximately 5 million unit options and warrants for both the three months and six months ended June 30, 2015 . All equivalent units were antidilutive for both the three months and six months ended June 30, 2016 , and June 30, 2015 .

Income Taxes

Income Taxes	6 Months Ended
	Jun. 30, 2016
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes The Company is a limited liability company treated as a partnership for federal and state income tax purposes, with the exception of the state of Texas, in which income tax liabilities and/or benefits are passed through to its unitholders. Limited liability companies are subject to Texas margin tax. In addition, certain of the Company’s subsidiaries are Subchapter C-corporations subject to federal and state income taxes. As such, with the exception of the state of Texas and certain subsidiaries, the Company is not a taxable entity, it does not directly pay federal and state income taxes and recognition has not been given to federal and state income taxes for the operations of the Company. Amounts recognized for income taxes are reported in “income tax expense (benefit)” on the condensed consolidated statements of operations.

Supplemental Disclosures to the

Supplemental Disclosures to the Condensed Consolidated Statements of Cash Flows	6 Months Ended
	Jun. 30, 2016
Supplemental Disclosures to the Condensed Consolidated Statements of Cash Flows [Abstract]
Supplemental Disclosures to the Condensed Consolidated Statements of Cash Flows	Supplemental Disclosures to the Condensed Consolidated Statements of Cash Flows Supplemental disclosures to the condensed consolidated statements of cash flows are presented below: Six Months Ended 2016 2015 (in thousands) Cash payments for interest, net of amounts capitalized $ 126,499 $ 280,018 Cash payments for income taxes $ 3,033 $ 601 Noncash investing activities: Accrued capital expenditures $ 23,212 $ 105,115 For purposes of the condensed consolidated statements of cash flows, the Company considers all highly liquid short-term investments with original maturities of three months or less to be cash equivalents. At June 30, 2016 , and December 31, 2015, “restricted cash” on the condensed consolidated balance sheets includes approximately $197 million and $250 million , respectively, related to the $250 million that LINN Energy borrowed under the LINN Credit Facility and contributed to Berry in May 2015 to post with Berry’s lenders in connection with the reduction in the Berry Credit Facility’s borrowing base, as well as associated interest income. Restricted cash also includes approximately $8 million and $7 million at June 30, 2016 , and December 31, 2015, respectively, of cash deposited by the Company into a separate account designated for asset retirement obligations in accordance with contractual agreements. During the three months and six months ended June 30, 2016 , approximately $841 million in commodity derivative settlements (primarily in connection with the April 2016 and May 2016 commodity derivative cancellations) were paid directly by the counterparties to the lenders under the LINN Credit Facility as repayments of a portion of the borrowings outstanding, and are reflected as noncash transactions by the Company. In addition, during the three months and six months ended June 30, 2016 , approximately $3 million in letters of credit draws were made from the Berry Credit Facility as requested by certain vendors owed prepetition amounts from the Company. At December 31, 2015, net outstanding checks of approximately $21 million were reclassified and included in “accounts payable and accrued expenses” on the condensed consolidated balance sheets. At June 30, 2016 , no net outstanding checks were reclassified. Net outstanding checks are presented as cash flows from financing activities and included in “other” on the condensed consolidated statements of cash flows.

Related Party Transactions

Related Party Transactions	6 Months Ended
	Jun. 30, 2016
Related Party Transactions [Abstract]
Related Party Transactions	Related Party Transactions LinnCo LinnCo, an affiliate of LINN Energy, was formed on April 30, 2012. LinnCo’s initial sole purpose was to own units in LINN Energy. In connection with the 2013 acquisition of Berry, LinnCo amended its limited liability company agreement to permit, among other things, the acquisition and subsequent contribution of assets to LINN Energy. All of LinnCo’s common shares are held by the public. As of June 30, 2016 , LinnCo had no significant assets or operations other than those related to its interest in LINN Energy and owned approximately 69% of LINN Energy’s outstanding units. In March 2016, LinnCo filed a Registration Statement on Form S-4 related to an offer to exchange each outstanding unit representing limited liability company interests of LINN Energy for one common share representing limited liability company interests of LinnCo. The initial offer expired on April 25, 2016, and on April 26, 2016, LinnCo commenced a subsequent offering period that expired on August 1, 2016. Through June 30, 2016 , 115,702,524 LINN Energy units were exchanged for an equal number of LinnCo shares. As a result of the exchanges of LINN Energy units for LinnCo shares, LinnCo’s ownership of LINN Energy’s outstanding units increased from approximately 36% at March 31, 2016, to approximately 69% at June 30, 2016 . LINN Energy has agreed to provide to LinnCo, or to pay on LinnCo’s behalf, any financial, legal, accounting, tax advisory, financial advisory and engineering fees, and other administrative and out-of-pocket expenses incurred by LinnCo, along with any other expenses incurred in connection with any public offering of shares in LinnCo or incurred as a result of being a publicly traded entity. These expenses include costs associated with annual, quarterly and other reports to holders of LinnCo shares, tax return and Form 1099 preparation and distribution, NASDAQ listing fees, printing costs, independent auditor fees and expenses, legal counsel fees and expenses, limited liability company governance and compliance expenses and registrar and transfer agent fees. In addition, the Company has agreed to indemnify LinnCo and its officers and directors for damages suffered or costs incurred (other than income taxes payable by LinnCo) in connection with carrying out LinnCo’s activities. All expenses and costs paid by LINN Energy on LinnCo’s behalf are expensed by LINN Energy. For the three months and six months ended June 30, 2016 , LinnCo incurred total general and administrative expenses, reorganization expenses and offering costs of approximately $2.5 million and $4.2 million , respectively, including approximately $603,000 and $1.2 million , respectively, related to services provided by LINN Energy. Of the expenses and costs incurred during the six months ended June 30, 2016 , approximately $4.0 million had been paid by LINN Energy on LinnCo’s behalf as of June 30, 2016 . For the three months and six months ended June 30, 2015 , LinnCo incurred total general and administrative expenses and offering costs of approximately $1.1 million and $2.5 million , respectively, including approximately $492,000 and $983,000 , respectively, related to services provided by LINN Energy. Of the expenses and costs incurred during the six months ended June 30, 2015 , approximately $2.2 million had been paid by LINN Energy on LinnCo’s behalf as of June 30, 2015 . The Company did not pay any distributions to LinnCo during the three months or six months ended June 30, 2016 . During the three months and six months ended June 30, 2015 , the Company paid approximately $40 million and $80 million , respectively, in distributions to LinnCo attributable to LinnCo’s interest in LINN Energy. Other One of the Company’s directors is the President and Chief Executive Officer of Superior Energy Services, Inc. (“Superior”), which provides oilfield services to the Company. For the three months and six months ended June 30, 2016 , the Company incurred expenditures of approximately $1 million and $3 million , respectively, and for the three months and six months ended June 30, 2015 , the Company incurred expenditures of approximately $2 million and $5 million , respectively, related to services rendered by Superior and its subsidiaries.

Subsidiary Guarantors

Subsidiary Guarantors	6 Months Ended
	Jun. 30, 2016
Condensed Consolidating Financial Information [Abstract]
Subsidiary Guarantors	Subsidiary Guarantors Linn Energy, LLC’s senior notes due May 2019, senior notes due November 2019, senior notes due April 2020, Second Lien Notes, senior notes due February 2021 and senior notes due September 2021 are guaranteed by all of the Company’s material subsidiaries, other than Berry Petroleum Company, LLC, which is an indirect 100% wholly owned subsidiary of the Company. The following condensed consolidating financial information presents the financial information of Linn Energy, LLC, the guarantor subsidiaries and the non-guarantor subsidiary in accordance with SEC Regulation S-X Rule 3‑10. The condensed consolidating financial information for the co-issuer, Linn Energy Finance Corp., is not presented as it has no assets, operations or cash flows. The financial information may not necessarily be indicative of the financial position or results of operations had the guarantor subsidiaries or non-guarantor subsidiary operated as independent entities. There are no restrictions on the Company’s ability to obtain cash dividends or other distributions of funds from the guarantor subsidiaries. CONDENSED CONSOLIDATING BALANCE SHEETS June 30, 2016 Linn Energy, LLC Guarantor Subsidiaries Non- Guarantor Subsidiary Eliminations Consolidated (in thousands) ASSETS Current assets: Cash and cash equivalents $ 425,594 $ 334,043 $ 15,008 $ — $ 774,645 Accounts receivable – trade, net — 151,293 51,304 — 202,597 Accounts receivable – affiliates 1,664,128 38,660 — (1,702,788 ) — Derivative instruments — — 185 — 185 Other current assets 20,545 69,136 19,213 — 108,894 Total current assets 2,110,267 593,132 85,710 (1,702,788 ) 1,086,321 Noncurrent assets: Oil and natural gas properties (successful efforts method) — 13,144,928 5,019,722 — 18,164,650 Less accumulated depletion and amortization — (9,863,329 ) (2,719,219 ) 67,906 (12,514,642 ) — 3,281,599 2,300,503 67,906 5,650,008 Other property and equipment — 607,946 118,875 — 726,821 Less accumulated depreciation — (205,621 ) (16,571 ) — (222,192 ) — 402,325 102,304 — 504,629 Restricted cash — 7,410 197,418 — 204,828 Notes receivable – affiliates 161,100 — — (161,100 ) — Investments in consolidated subsidiaries 2,434,999 — — (2,434,999 ) — Other noncurrent assets — 13,912 17,548 (72 ) 31,388 2,596,099 21,322 214,966 (2,596,171 ) 236,216 Total noncurrent assets 2,596,099 3,705,246 2,617,773 (2,528,265 ) 6,390,853 Total assets $ 4,706,366 $ 4,298,378 $ 2,703,483 $ (4,231,053 ) $ 7,477,174 LIABILITIES AND UNITHOLDERS’ CAPITAL (DEFICIT) Current liabilities: Accounts payable and accrued expenses $ 15 $ 263,673 $ 84,232 $ — $ 347,920 Accounts payable – affiliates — 1,664,128 38,660 (1,702,788 ) — Derivative instruments — — 1,694 — 1,694 Current portion of long-term debt, net 1,937,450 — 874,959 — 2,812,409 Other accrued liabilities 478 44,404 2,810 — 47,692 Total current liabilities 1,937,943 1,972,205 1,002,355 (1,702,788 ) 3,209,715 Notes payable – affiliates — 161,100 — (161,100 ) — Other noncurrent liabilities — 407,722 180,522 (72 ) 588,172 Liabilities subject to compromise 4,167,313 49,419 852,426 — 5,069,158 Unitholders’ capital (deficit): Units issued and outstanding 5,352,381 4,831,495 2,798,713 (7,621,189 ) 5,361,400 Accumulated deficit (6,751,271 ) (3,123,563 ) (2,130,533 ) 5,254,096 (6,751,271 ) (1,398,890 ) 1,707,932 668,180 (2,367,093 ) (1,389,871 ) Total liabilities and unitholders’ capital (deficit) $ 4,706,366 $ 4,298,378 $ 2,703,483 $ (4,231,053 ) $ 7,477,174 CONDENSED CONSOLIDATING BALANCE SHEETS December 31, 2015 Linn Energy, LLC Guarantor Subsidiaries Non- Guarantor Subsidiary Eliminations Consolidated (in thousands) ASSETS Current assets: Cash and cash equivalents $ 1,073 $ 72 $ 1,023 $ — $ 2,168 Accounts receivable – trade, net — 170,503 46,053 — 216,556 Accounts receivable – affiliates 2,920,082 8,621 — (2,928,703 ) — Derivative instruments — 1,207,012 13,218 — 1,220,230 Other current assets 25,090 49,606 20,897 — 95,593 Total current assets 2,946,245 1,435,814 81,191 (2,928,703 ) 1,534,547 Noncurrent assets: Oil and natural gas properties (successful efforts method) — 13,110,094 5,011,061 — 18,121,155 Less accumulated depletion and amortization — (9,557,283 ) (1,596,165 ) 55,956 (11,097,492 ) — 3,552,811 3,414,896 55,956 7,023,663 Other property and equipment — 597,216 111,495 — 708,711 Less accumulated depreciation — (183,139 ) (12,522 ) — (195,661 ) — 414,077 98,973 — 513,050 Derivative instruments — 566,401 — — 566,401 Restricted cash — 7,004 250,359 — 257,363 Notes receivable – affiliates 175,100 — — (175,100 ) — Investments in consolidated subsidiaries 3,940,444 — — (3,940,444 ) — Other noncurrent assets — 17,178 16,057 (1 ) 33,234 4,115,544 590,583 266,416 (4,115,545 ) 856,998 Total noncurrent assets 4,115,544 4,557,471 3,780,285 (4,059,589 ) 8,393,711 Total assets $ 7,061,789 $ 5,993,285 $ 3,861,476 $ (6,988,292 ) $ 9,928,258 LIABILITIES AND UNITHOLDERS’ CAPITAL (DEFICIT) Current liabilities: Accounts payable and accrued expenses $ 1,285 $ 336,962 $ 117,127 $ — $ 455,374 Accounts payable – affiliates — 2,920,082 8,621 (2,928,703 ) — Derivative instruments — — 2,241 — 2,241 Current portion of long-term debt, net 2,841,518 — 873,175 — 3,714,693 Other accrued liabilities 49,861 52,997 16,735 — 119,593 Total current liabilities 2,892,664 3,310,041 1,017,899 (2,928,703 ) 4,291,901 Derivative instruments — 857 — — 857 Long-term debt, net 4,447,308 — 845,368 — 5,292,676 Notes payable – affiliates — 175,100 — (175,100 ) — Other noncurrent liabilities — 399,676 212,050 (1 ) 611,725 Unitholders’ capital (deficit): Units issued and outstanding 5,333,834 4,831,758 2,798,713 (7,621,189 ) 5,343,116 Accumulated deficit (5,612,017 ) (2,724,147 ) (1,012,554 ) 3,736,701 (5,612,017 ) (278,183 ) 2,107,611 1,786,159 (3,884,488 ) (268,901 ) Total liabilities and unitholders’ capital (deficit) $ 7,061,789 $ 5,993,285 $ 3,861,476 $ (6,988,292 ) $ 9,928,258 CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS For the Three Months Ended June 30, 2016 Linn Energy, LLC Guarantor Subsidiaries Non- Guarantor Subsidiary Eliminations Consolidated (in thousands) Revenues and other: Oil, natural gas and natural gas liquids sales $ — $ 216,426 $ 99,831 $ — $ 316,257 Gains (losses) on oil and natural gas derivatives — (183,794 ) 1,026 — (182,768 ) Marketing revenues — 8,551 5,969 — 14,520 Other revenues — 5,573 1,813 — 7,386 — 46,756 108,639 — 155,395 Expenses: Lease operating expenses — 73,127 42,416 — 115,543 Transportation expenses — 41,092 10,945 — 52,037 Marketing expenses — 6,727 4,578 — 11,305 General and administrative expenses — 34,898 24,748 — 59,646 Exploration costs — 48 — — 48 Depreciation, depletion and amortization — 104,718 41,186 (2,733 ) 143,171 Taxes, other than income taxes — 20,852 9,995 — 30,847 Losses on sale of assets and other, net — 2,517 425 — 2,942 — 283,979 134,293 (2,733 ) 415,539 Other income and (expenses): Interest expense, net of amounts capitalized (52,118 ) 36 (16,352 ) — (68,434 ) Interest expense – affiliates — (2,969 ) — 2,969 — Interest income – affiliates 2,969 — — (2,969 ) — Equity in losses from consolidated subsidiaries (240,209 ) — — 240,209 — Other, net (1,237 ) 11 (76 ) — (1,302 ) (290,595 ) (2,922 ) (16,428 ) 240,209 (69,736 ) Reorganization items, net 499,087 (13,289 ) 49,086 — 534,884 Income (loss) before income taxes 208,492 (253,434 ) 7,004 242,942 205,004 Income tax expense (benefit) — (3,652 ) 164 — (3,488 ) Net income (loss) $ 208,492 $ (249,782 ) $ 6,840 $ 242,942 $ 208,492 CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS For the Three Months Ended June 30, 2015 Linn Energy, LLC Guarantor Subsidiaries Non- Guarantor Subsidiary Eliminations Consolidated (in thousands) Revenues and other: Oil, natural gas and natural gas liquids sales $ — $ 323,038 $ 173,381 $ — $ 496,419 Losses on oil and natural gas derivatives — (186,714 ) (4,474 ) — (191,188 ) Marketing revenues — 3,285 7,448 — 10,733 Other revenues — 4,329 1,535 — 5,864 — 143,938 177,890 — 321,828 Expenses: Lease operating expenses — 90,756 49,896 — 140,652 Transportation expenses — 42,817 12,978 — 55,795 Marketing expenses — 3,161 5,998 — 9,159 General and administrative expenses — 61,548 37,102 — 98,650 Exploration costs — 564 — — 564 Depreciation, depletion and amortization — 150,739 63,052 1,941 215,732 Taxes, other than income taxes — 35,838 22,196 — 58,034 Gains on sale of assets and other, net — (17,185 ) (811 ) — (17,996 ) — 368,238 190,411 1,941 560,590 Other income and (expenses): Interest expense, net of amounts capitalized (123,555 ) 145 (22,690 ) — (146,100 ) Interest expense – affiliates — (3,235 ) — 3,235 — Interest income – affiliates 3,235 — — (3,235 ) — Gain on extinguishment of debt 2,320 — 6,831 — 9,151 Equity in losses from consolidated subsidiaries (255,426 ) — — 255,426 — Other, net (5,701 ) 18 (463 ) — (6,146 ) (379,127 ) (3,072 ) (16,322 ) 255,426 (143,095 ) Loss before income taxes (379,127 ) (227,372 ) (28,843 ) 253,485 (381,857 ) Income tax benefit — (2,719 ) (11 ) — (2,730 ) Net loss $ (379,127 ) $ (224,653 ) $ (28,832 ) $ 253,485 $ (379,127 ) CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS For the Six Months Ended June 30, 2016 Linn Energy, LLC Guarantor Subsidiaries Non- Guarantor Subsidiary Eliminations Consolidated (in thousands) Revenues and other: Oil, natural gas and natural gas liquids sales $ — $ 416,275 $ 183,297 $ — $ 599,572 Gains (losses) on oil and natural gas derivatives — (74,341 ) 1,534 — (72,807 ) Marketing revenues — 17,612 11,213 — 28,825 Other revenues — 10,711 3,861 — 14,572 — 370,257 199,905 — 570,162 Expenses: Lease operating expenses — 160,679 92,509 — 253,188 Transportation expenses — 83,086 23,874 — 106,960 Marketing expenses — 14,560 9,033 — 23,593 General and administrative expenses — 96,255 49,920 — 146,175 Exploration costs — 2,741 — — 2,741 Depreciation, depletion and amortization — 212,763 100,029 (5,563 ) 307,229 Impairment of long-lived assets — 129,703 1,030,588 (6,387 ) 1,153,904 Taxes, other than income taxes 2 40,604 24,308 — 64,914 Losses on sale of assets and other, net — 3,786 233 — 4,019 2 744,177 1,330,494 (11,950 ) 2,062,723 Other income and (expenses): Interest expense, net of amounts capitalized (137,590 ) 241 (36,304 ) — (173,653 ) Interest expense – affiliates — (5,938 ) — 5,938 — Interest income – affiliates 5,938 — — (5,938 ) — Equity in losses from consolidated subsidiaries (1,505,445 ) — — 1,505,445 — Other, net (1,242 ) 84 (10 ) — (1,168 ) (1,638,339 ) (5,613 ) (36,314 ) 1,505,445 (174,821 ) Reorganization items, net 499,087 (13,289 ) 49,086 — 534,884 Loss before income taxes (1,139,254 ) (392,822 ) (1,117,817 ) 1,517,395 (1,132,498 ) Income tax expense — 6,594 162 — 6,756 Net loss $ (1,139,254 ) $ (399,416 ) $ (1,117,979 ) $ 1,517,395 $ (1,139,254 ) CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS For the Six Months Ended June 30, 2015 Linn Energy, LLC Guarantor Subsidiaries Non- Guarantor Subsidiary Eliminations Consolidated (in thousands) Revenues and other: Oil, natural gas and natural gas liquids sales $ — $ 617,021 $ 329,967 $ — $ 946,988 Gains (losses) on oil and natural gas derivatives — 234,800 (1,207 ) — 233,593 Marketing revenues — 29,497 14,980 — 44,477 Other revenues — 9,886 3,431 — 13,317 — 891,204 347,171 — 1,238,375 Expenses: Lease operating expenses — 196,588 117,085 — 313,673 Transportation expenses — 83,751 25,584 — 109,335 Marketing expenses — 26,357 11,643 — 38,000 General and administrative expenses — 119,329 58,289 — 177,618 Exploration costs — 960 — — 960 Depreciation, depletion and amortization — 291,438 136,031 3,277 430,746 Impairment of long-lived assets — 325,417 272,000 (64,800 ) 532,617 Taxes, other than income taxes 2 66,549 45,528 — 112,079 Gains on sale of assets and other, net — (24,999 ) (5,284 ) — (30,283 ) 2 1,085,390 660,876 (61,523 ) 1,684,745 Other income and (expenses): Interest expense, net of amounts capitalized (246,941 ) 1,851 (44,111 ) — (289,201 ) Interest expense – affiliates — (5,617 ) — 5,617 — Interest income – affiliates 5,617 — — (5,617 ) — Gain on extinguishment of debt 8,955 — 6,831 — 15,786 Equity in losses from consolidated subsidiaries (478,237 ) — — 478,237 — Other, net (7,679 ) (47 ) (633 ) — (8,359 ) (718,285 ) (3,813 ) (37,913 ) 478,237 (281,774 ) Loss before income taxes (718,287 ) (197,999 ) (351,618 ) 539,760 (728,144 ) Income tax benefit — (9,796 ) (61 ) — (9,857 ) Net loss $ (718,287 ) $ (188,203 ) $ (351,557 ) $ 539,760 $ (718,287 ) CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS For the Six Months Ended June 30, 2016 Linn Energy, LLC Guarantor Subsidiaries Non- Guarantor Subsidiary Eliminations Consolidated (in thousands) Cash flow from operating activities: Net loss $ (1,139,254 ) $ (399,416 ) $ (1,117,979 ) $ 1,517,395 $ (1,139,254 ) Adjustments to reconcile net loss to net cash provided by (used in) operating activities: Depreciation, depletion and amortization — 212,763 100,029 (5,563 ) 307,229 Impairment of long-lived assets — 129,703 1,030,588 (6,387 ) 1,153,904 Unit-based compensation expenses — 18,553 — — 18,553 Amortization and write-off of deferred financing fees 9,227 — 602 — 9,829 (Gains) losses on sale of assets and other, net — 3,929 (642 ) — 3,287 Equity in losses from consolidated subsidiaries 1,505,445 — — (1,505,445 ) — Deferred income taxes — 3,850 71 — 3,921 Reorganization items (498,954 ) — (56,968 ) — (555,922 ) Derivatives activities: Total losses — 74,341 2,871 — 77,212 Cash settlements — 500,075 8,022 — 508,097 Cash settlements on canceled derivatives — 356,835 1,593 — 358,428 Changes in assets and liabilities: (Increase) decrease in accounts receivable – trade, net — 17,993 (8,296 ) — 9,697 (Increase) decrease in accounts receivable – affiliates 437,406 (30,039 ) — (407,367 ) — Increase in other assets — (19,039 ) (1,035 ) — (20,074 ) Increase (decrease) in accounts payable and accrued expenses (36 ) 47,098 (4,362 ) — 42,700 Increase (decrease) in accounts payable and accrued expenses – affiliates — (437,406 ) 30,039 407,367 — Increase (decrease) in other liabilities 37,278 (11,128 ) (2,556 ) — 23,594 Net cash provided by (used in) operating activities 351,112 468,112 (18,023 ) — 801,201 Cash flow from investing activities: Development of oil and natural gas properties — (88,205 ) (12,360 ) — (100,565 ) Purchases of other property and equipment — (13,794 ) (7,599 ) — (21,393 ) Decrease in restricted cash — — 53,418 — 53,418 Change in notes receivable with affiliate 14,000 — — (14,000 ) — Proceeds from sale of properties and equipment and other (4,010 ) 1,297 142 — (2,571 ) Net cash provided by (used in) investing activities 9,990 (100,702 ) 33,601 (14,000 ) (71,111 ) Linn Energy, LLC Guarantor Subsidiaries Non- Guarantor Subsidiary Eliminations Consolidated (in thousands) Cash flow from financing activities: Proceeds from borrowings 978,500 — — — 978,500 Repayments of debt (913,210 ) — (1,593 ) — (914,803 ) Financing fees and offering costs (623 ) — — — (623 ) Change in notes payable with affiliate — (14,000 ) — 14,000 — Other (1,248 ) (19,439 ) — — (20,687 ) Net cash provided by (used in) financing activities 63,419 (33,439 ) (1,593 ) 14,000 42,387 Net increase in cash and cash equivalents 424,521 333,971 13,985 — 772,477 Cash and cash equivalents: Beginning 1,073 72 1,023 — 2,168 Ending $ 425,594 $ 334,043 $ 15,008 $ — $ 774,645 CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS For the Six Months Ended June 30, 2015 Linn Energy, LLC Guarantor Subsidiaries Non- Guarantor Subsidiary Eliminations Consolidated (in thousands) Cash flow from operating activities: Net loss $ (718,287 ) $ (188,203 ) $ (351,557 ) $ 539,760 $ (718,287 ) Adjustments to reconcile net loss to net cash provided by operating activities: Depreciation, depletion and amortization — 291,438 136,031 3,277 430,746 Impairment of long-lived assets — 325,417 272,000 (64,800 ) 532,617 Unit-based compensation expenses — 33,711 — — 33,711 Gain on extinguishment of debt (8,955 ) — (6,831 ) — (15,786 ) Amortization and write-off of deferred financing fees 16,692 — 854 — 17,546 Gains on sale of assets and other, net — (22,903 ) (2,991 ) — (25,894 ) Equity in losses from consolidated subsidiaries 478,237 — — (478,237 ) — Deferred income taxes — (9,796 ) (61 ) — (9,857 ) Derivatives activities: Total gains — (234,800 ) (1,853 ) — (236,653 ) Cash settlements — 533,400 32,943 — 566,343 Changes in assets and liabilities: Decrease in accounts receivable – trade, net — 154,697 15,281 — 169,978 (Increase) decrease in accounts receivable – affiliates 371,275 (15,425 ) — (355,850 ) — Decrease in other assets — 8 3,515 — 3,523 Decrease in accounts payable and accrued expenses — (43,427 ) (4,047 ) — (47,474 ) Increase (decrease) in accounts payable and accrued expenses – affiliates — (371,275 ) 15,425 355,850 — Decrease in other liabilities (3,597 ) (13,124 ) (10,310 ) — (27,031 ) Net cash provided by operating activities 135,365 439,718 98,399 — 673,482 Cash flow from investing activities: Development of oil and natural gas properties — (413,271 ) (3,076 ) — (416,347 ) Purchases of other property and equipment — (26,305 ) (2,982 ) — (29,287 ) Investment in affiliates 57,223 — — (57,223 ) — Change in notes receivable with affiliate (30,400 ) — — 30,400 — Proceeds from sale of properties and equipment and other (2,168 ) 49,580 11,302 — 58,714 Net cash provided by (used in) investing activities 24,655 (389,996 ) 5,244 (26,823 ) (386,920 ) Linn Energy, LLC Guarantor Subsidiaries Non- Guarantor Subsidiary Eliminations Consolidated (in thousands) Cash flow from financing activities: Proceeds from sale of units 233,427 — — — 233,427 Proceeds from borrowings 645,000 — — — 645,000 Repayments of debt (804,698 ) — (45,353 ) — (850,051 ) Distributions to unitholders (212,631 ) — — — (212,631 ) Financing fees and offering costs (8,646 ) — (3 ) — (8,649 ) Change in notes payable with affiliate — 30,400 — (30,400 ) — Distributions to affiliate — — (57,223 ) 57,223 — Excess tax benefit from unit-based compensation (9,467 ) — — — (9,467 ) Other (3,008 ) (79,063 ) 14 — (82,057 ) Net cash used in financing activities (160,023 ) (48,663 ) (102,565 ) 26,823 (284,428 ) Net increase (decrease) in cash and cash equivalents (3 ) 1,059 1,078 — 2,134 Cash and cash equivalents: Beginning 38 185 1,586 — 1,809 Ending $ 35 $ 1,244 $ 2,664 $ — $ 3,943

Basis of Presentation (Policies

Basis of Presentation (Policies)	6 Months Ended
	Jun. 30, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Business	Nature of Business Linn Energy, LLC (“LINN Energy” or the “Company”) is an independent oil and natural gas company. LINN Energy’s mission is to acquire, develop and maximize cash flow from a growing portfolio of long-life oil and natural gas assets. The Company’s properties are located in eight operating regions in the United States (“U.S.”), in the Rockies, the Hugoton Basin, California, the Mid-Continent, east Texas and north Louisiana (“TexLa”), the Permian Basin, Michigan/Illinois and south Texas.
Principles of Consolidation and Reporting	Principles of Consolidation and Reporting The information reported herein reflects all normal recurring adjustments that are, in the opinion of management, necessary for the fair presentation of the results for the interim periods. Certain information and note disclosures normally included in annual financial statements prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) have been condensed or omitted under Securities and Exchange Commission (“SEC”) rules and regulations; as such, this report should be read in conjunction with the financial statements and notes in the Company’s Annual Report on Form 10-K for the year ended December 31, 2015. The results reported in these unaudited condensed consolidated financial statements should not necessarily be taken as indicative of results that may be expected for the entire year. The condensed consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. All significant intercompany transactions and balances have been eliminated upon consolidation. Investments in noncontrolled entities over which the Company exercises significant influence are accounted for under the equity method. The reference to “Berry” herein refers to Berry Petroleum Company, LLC, which is an indirect 100% wholly owned subsidiary of LINN Energy. The reference to “LinnCo” herein refers to LinnCo, LLC, which is an affiliate of LINN Energy. The condensed consolidated financial statements for previous periods include certain reclassifications that were made to conform to current presentation. Such reclassifications have no impact on previously reported net income (loss), unitholders’ deficit or cash flows.
Use of Estimates	Use of Estimates The preparation of the accompanying condensed consolidated financial statements in conformity with GAAP requires management of the Company to make estimates and assumptions about future events. These estimates and the underlying assumptions affect the amount of assets and liabilities reported, disclosures about contingent assets and liabilities, and reported amounts of revenues and expenses. The estimates that are particularly significant to the financial statements include estimates of the Company’s reserves of oil, natural gas and natural gas liquids (“NGL”), future cash flows from oil and natural gas properties, depreciation, depletion and amortization, asset retirement obligations, certain revenues and operating expenses, fair values of commodity derivatives and fair values of assets acquired and liabilities assumed. As fair value is a market-based measurement, it is determined based on the assumptions that market participants would use. These estimates and assumptions are based on management’s best estimates and judgment. Management evaluates its estimates and assumptions on an ongoing basis using historical experience and other factors, including the current economic environment, which management believes to be reasonable under the circumstances. Such estimates and assumptions are adjusted when facts and circumstances dictate. As future events and their effects cannot be determined with precision, actual results could differ from these estimates. Any changes in estimates resulting from continuing changes in the economic environment will be reflected in the financial statements in future periods.
Recently Issued Accounting Standards	Recently Issued Accounting Standards In March 2016, the Financial Accounting Standards Board (“FASB”) issued an Accounting Standards Update (“ASU”) that is intended to simplify several aspects of the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. Components of this ASU will be applied either prospectively, retrospectively or under a modified retrospective basis (as applicable for the respective provision) as of the date of adoption and is effective for annual periods beginning after December 15, 2016, and interim periods within those annual periods. The Company is currently evaluating the impact of the adoption of this ASU on its consolidated financial statements and related disclosures. In February 2016, the FASB issued an ASU that is intended to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet. This ASU will be applied retrospectively as of the date of adoption and is effective for fiscal years beginning after December 15, 2018, and interim periods within those years (early adoption permitted). The Company is currently evaluating the impact of the adoption of this ASU on its consolidated financial statements and related disclosures. In November 2015, the FASB issued an ASU that is intended to simplify the presentation of deferred taxes by requiring that all deferred taxes be classified as noncurrent, presented as a single noncurrent amount for each tax-paying component of an entity. The ASU is effective for fiscal years beginning after December 15, 2016; however, the Company early adopted it on January 1, 2016, on a retrospective basis. The adoption of this ASU resulted in the reclassification of previously-classified net current deferred taxes of approximately $22 million from “other current assets,” as well as previously-classified net noncurrent deferred tax liabilities of approximately $11 million from “other noncurrent liabilities,” to “other noncurrent assets” resulting in net noncurrent deferred taxes of approximately $11 million on the Company’s consolidated balance sheet at December 31, 2015. There was no impact to the consolidated statements of operations. In April 2015, the FASB issued an ASU that is intended to simplify the presentation of debt issuance costs by requiring that debt issuance costs related to a recognized debt liability be presented on the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. The Company adopted this ASU on January 1, 2016, on a retrospective basis. The adoption of this ASU resulted in the reclassification of approximately $37 million of unamortized deferred financing fees (which excludes deferred financing fees associated with the Company’s Credit Facilities, as defined in Note 6, which were not reclassified) from an asset to a direct deduction from the carrying amount of the associated debt liability on the consolidated balance sheet at December 31, 2015. There was no impact to the consolidated statements of operations. In August 2014, the FASB issued an ASU that provides guidance about management’s responsibility to evaluate whether there is substantial doubt about an entity’s ability to continue as a going concern and to provide related footnote disclosures. This ASU is effective for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter (early adoption permitted). The Company does not expect the adoption of this ASU to have a material impact on its consolidated financial statements or related disclosures. In May 2014, the FASB issued an ASU that is intended to improve and converge the financial reporting requirements for revenue from contracts with customers. This ASU will be applied either retrospectively or as a cumulative-effect adjustment as of the date of adoption and is effective for fiscal years beginning after December 15, 2017, and interim periods within those years (early adoption permitted for fiscal years beginning after December 15, 2016, including interim periods within that year). The Company is currently evaluating the impact, if any, of the adoption of this ASU on its consolidated financial statements and related disclosures.

Chapter 11 Proceedings, Abili23

Chapter 11 Proceedings, Ability to Continue as a Going Concern and Covenant Violations (Tables)	6 Months Ended
	Jun. 30, 2016
Chapter 11 Proceedings, Ability to Continue as a Going Concern and Covenant Violations [Abstract]
Schedule of liabilities subject to compromise [Table Text Block]	The following table summarizes the components of liabilities subject to compromise included on the condensed consolidated balance sheet: June 30, 2016 (in thousands) Accounts payable and accrued expenses $ 52,807 Accrued interest payable 159,422 Debt 4,856,929 Liabilities subject to compromise $ 5,069,158
Schedule of Reorganization Items [Table Text Block]	The following table summarizes the components of reorganization items included on the condensed consolidated statements of operations: Three Months and Six Months Ended June 30, 2016 (in thousands) Legal and other professional advisory fees $ (20,510 ) Unamortized deferred financing fees, discounts and premiums (41,122 ) Gain related to interest payable on the 12.00% senior secured second lien notes due December 2020 (1) 551,000 Terminated contracts 45,109 Other 407 Reorganization items, net $ 534,884

Oil and Natural Gas Properties

Oil and Natural Gas Properties (Tables)	6 Months Ended
	Jun. 30, 2016
Oil and Gas Exploration and Production Industries Disclosures [Abstract]
Capitalized Costs Related to Oil, Natural Gas and NGL Production Activities	Aggregate capitalized costs related to oil, natural gas and NGL production activities with applicable accumulated depletion and amortization are presented below: June 30, December 31, (in thousands) Proved properties: Leasehold acquisition $ 13,372,326 $ 13,361,171 Development 3,015,885 2,976,643 Unproved properties 1,776,439 1,783,341 18,164,650 18,121,155 Less accumulated depletion and amortization (12,514,642 ) (11,097,492 ) $ 5,650,008 $ 7,023,663
Details of Impairment of Long-Lived Assets Held and Used by Asset	Based on the analysis described above, the Company recorded the following noncash impairment charges (before and after tax) associated with proved oil and natural gas properties: Six Months Ended 2016 2015 (in thousands) California region $ 984,288 $ 207,200 Mid-Continent region 129,703 5,703 Rockies region 26,677 — Hugoton Basin region — 277,914 TexLa region — 33,100 South Texas region — 8,700 $ 1,140,668 $ 532,617

Unit-Based Compensation (Tables

Unit-Based Compensation (Tables)	6 Months Ended
	Jun. 30, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Employee Service Share-Based Compensation Expense	A summary of unit-based compensation expenses included on the condensed consolidated statements of operations is presented below: Three Months Ended Six Months Ended 2016 2015 2016 2015 (in thousands) General and administrative expenses $ 4,946 $ 11,044 $ 14,406 $ 27,677 Lease operating expenses 1,182 2,157 4,147 6,034 Total unit-based compensation expenses $ 6,128 $ 13,201 $ 18,553 $ 33,711 Income tax benefit $ 2,264 $ 4,877 $ 6,855 $ 12,456

Debt (Tables)

Debt (Tables)	6 Months Ended
	Jun. 30, 2016
Debt Disclosure [Abstract]
Summary of Outstanding Debt	The following summarizes the Company’s outstanding debt: June 30, 2016 December 31, 2015 (in thousands, except percentages) LINN credit facility (1) $ 1,654,745 $ 2,215,000 Berry credit facility (2) 874,959 873,175 Term loan (2) 284,241 500,000 6.50% senior notes due May 2019 562,234 562,234 6.25% senior notes due November 2019 581,402 581,402 8.625% senior notes due April 2020 718,596 718,596 6.75% Berry senior notes due November 2020 261,100 261,100 12.00% senior secured second lien notes due December 2020 (3) 1,000,000 1,000,000 Interest payable on senior secured second lien notes due December 2020 (3) — 608,333 7.75% senior notes due February 2021 779,474 779,474 6.50% senior notes due September 2021 381,423 381,423 6.375% Berry senior notes due September 2022 572,700 572,700 Net unamortized discounts and premiums (4) — (8,694 ) Net unamortized deferred financing fees (4) (1,536 ) (37,374 ) Total debt, net 7,669,338 9,007,369 Less current portion, net (5) (2,812,409 ) (3,714,693 ) Less liabilities subject to compromise (6) (4,856,929 ) — Long-term debt, net $ — $ 5,292,676 (1) Variable interest rates of 5.25% and 2.66% at June 30, 2016 , and December 31, 2015, respectively. (2) Variable interest rates of 5.25% and 3.17% at June 30, 2016 , and December 31, 2015, respectively. (3) The issuance of the Second Lien Notes was accounted for as a troubled debt restructuring, which requires that interest payments on the Second Lien Notes reduce the carrying value of the debt with no interest expense recognized. During the three months ended June 30, 2016 , $551 million was written off to reorganization items in connection with the filing of the Bankruptcy Petitions. The remaining amount of approximately $57 million was classified as liabilities subject to compromise at June 30, 2016 . (4) Approximately $41 million in net discounts, premiums and deferred financing fees were written off to reorganization items in connection with the filing of the Bankruptcy Petitions. (5) Due to existing and anticipated covenant violations, the Company’s Credit Facilities and term loan were classified as current at June 30, 2016 , and December 31, 2015. The current portion as of December 31, 2015, also includes approximately $128 million of interest payable on the Second Lien Notes due within one year. (6) The Company’s senior notes and Second Lien Notes were classified as liabilities subject to compromise at June 30, 2016 .
Schedule of Carrying Values and Estimated Fair Values of Debt Instruments	June 30, 2016 December 31, 2015 Carrying Value Fair Value Carrying Value Fair Value (in thousands) Senior secured second lien notes $ 1,000,000 $ 338,750 $ 1,000,000 $ 501,250 Senior notes, net 3,856,929 775,403 3,812,676 662,179

Derivatives (Tables)

Derivatives (Tables)	6 Months Ended
	Jun. 30, 2016
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Derivative Instruments	The following table presents derivative positions for the period indicated as of June 30, 2016 : July 1 - December 31, 2016 Natural gas basis differential positions: (1) SoCal basis swaps: (2) Hedged volume (MMMBtu) 1,840 Hedged differential ($/MMBtu) $ (0.03 ) (1) Settle on the respective pricing index to hedge basis differential to the NYMEX Henry Hub natural gas price. (2) For positions which hedge exposure to differentials in consuming areas, the Company pays the NYMEX Henry Hub natural gas price plus the respective spread and receives the specified index price. Cash settlements are made on a net basis.
Fair Value of Derivatives Outstanding on a Gross Basis by Location on the Balance Sheet	The following summarizes the fair value of derivatives outstanding on a gross basis: June 30, 2016 December 31, 2015 (in thousands) Assets: Commodity derivatives $ 200 $ 1,812,375 Liabilities: Commodity derivatives $ 1,709 $ 28,842
Derivative Instruments, Gain (Loss)	A summary of gains and losses on derivatives included on the condensed consolidated statements of operations is presented below: Three Months Ended Six Months Ended 2016 2015 2016 2015 (in thousands) Gains (losses) on oil and natural gas derivatives $ (182,768 ) $ (191,188 ) $ (72,807 ) $ 233,593 Lease operating expenses (1) (1,037 ) 3,986 (4,405 ) 3,060 Total gains (losses) on oil and natural gas derivatives $ (183,805 ) $ (187,202 ) $ (77,212 ) $ 236,653 (1) Consists of gains and (losses) on derivatives entered into in March 2015 to hedge exposure to differentials in consuming areas.

Fair Value Measurements on a 28

Fair Value Measurements on a Recurring Basis (Tables)	6 Months Ended
	Jun. 30, 2016
Fair Value Disclosures [Abstract]
Fair Value Measurements, Recurring Basis	The following presents the fair value hierarchy for assets and liabilities measured at fair value on a recurring basis: June 30, 2016 Level 2 Netting (1) Total (in thousands) Assets: Commodity derivatives $ 200 $ (15 ) $ 185 Liabilities: Commodity derivatives $ 1,709 $ (15 ) $ 1,694 December 31, 2015 Level 2 Netting (1) Total (in thousands) Assets: Commodity derivatives $ 1,812,375 $ (25,744 ) $ 1,786,631 Liabilities: Commodity derivatives $ 28,842 $ (25,744 ) $ 3,098 (1) Represents counterparty netting under agreements governing such derivatives.

Asset Retirement Obligations (T

Asset Retirement Obligations (Tables)	6 Months Ended
	Jun. 30, 2016
Asset Retirement Obligation Disclosure [Abstract]
Asset Retirement Obligations Reconciliation	The following table presents a reconciliation of the Company’s asset retirement obligations (in thousands): Asset retirement obligations at December 31, 2015 $ 523,541 Liabilities added from drilling 352 Current year accretion expense 15,369 Settlements (5,542 ) Asset retirement obligations at June 30, 2016 $ 533,720

Earnings Per Unit (Tables)

Earnings Per Unit (Tables)	6 Months Ended
	Jun. 30, 2016
Earnings Per Share [Abstract]
Earnings Per Unit	The following table provides a reconciliation of the numerators and denominators of the basic and diluted per unit computations for net income (loss): Three Months Ended June 30, Six Months Ended June 30, 2016 2015 2016 2015 (in thousands, except per unit data) Net income (loss) $ 208,492 $ (379,127 ) $ (1,139,254 ) $ (718,287 ) Allocated to participating securities (1,617 ) (1,662 ) — (3,273 ) $ 206,875 $ (380,789 ) $ (1,139,254 ) $ (721,560 ) Basic net income (loss) per unit $ 0.59 $ (1.12 ) $ (3.23 ) $ (2.15 ) Diluted net income (loss) per unit $ 0.59 $ (1.12 ) $ (3.23 ) $ (2.15 ) Basic weighted average units outstanding 352,789 340,934 352,511 335,817 Dilutive effect of unit equivalents — — — — Diluted weighted average units outstanding 352,789 340,934 352,511 335,817

Supplemental Disclosures to t31

Supplemental Disclosures to the Condensed Consolidated Statements of Cash Flows (Tables)	6 Months Ended
	Jun. 30, 2016
Supplemental Disclosures to the Condensed Consolidated Statements of Cash Flows [Abstract]
Supplemental Disclosures to the Condensed Consolidated Statements of Cash Flows [Table Text Block]	Supplemental disclosures to the condensed consolidated statements of cash flows are presented below: Six Months Ended 2016 2015 (in thousands) Cash payments for interest, net of amounts capitalized $ 126,499 $ 280,018 Cash payments for income taxes $ 3,033 $ 601 Noncash investing activities: Accrued capital expenditures $ 23,212 $ 105,115

Subsidiary Guarantors (Tables)

Subsidiary Guarantors (Tables)	6 Months Ended
	Jun. 30, 2016
Condensed Consolidating Financial Information [Abstract]
Condensed Consolidating Balance Sheets	CONDENSED CONSOLIDATING BALANCE SHEETS June 30, 2016 Linn Energy, LLC Guarantor Subsidiaries Non- Guarantor Subsidiary Eliminations Consolidated (in thousands) ASSETS Current assets: Cash and cash equivalents $ 425,594 $ 334,043 $ 15,008 $ — $ 774,645 Accounts receivable – trade, net — 151,293 51,304 — 202,597 Accounts receivable – affiliates 1,664,128 38,660 — (1,702,788 ) — Derivative instruments — — 185 — 185 Other current assets 20,545 69,136 19,213 — 108,894 Total current assets 2,110,267 593,132 85,710 (1,702,788 ) 1,086,321 Noncurrent assets: Oil and natural gas properties (successful efforts method) — 13,144,928 5,019,722 — 18,164,650 Less accumulated depletion and amortization — (9,863,329 ) (2,719,219 ) 67,906 (12,514,642 ) — 3,281,599 2,300,503 67,906 5,650,008 Other property and equipment — 607,946 118,875 — 726,821 Less accumulated depreciation — (205,621 ) (16,571 ) — (222,192 ) — 402,325 102,304 — 504,629 Restricted cash — 7,410 197,418 — 204,828 Notes receivable – affiliates 161,100 — — (161,100 ) — Investments in consolidated subsidiaries 2,434,999 — — (2,434,999 ) — Other noncurrent assets — 13,912 17,548 (72 ) 31,388 2,596,099 21,322 214,966 (2,596,171 ) 236,216 Total noncurrent assets 2,596,099 3,705,246 2,617,773 (2,528,265 ) 6,390,853 Total assets $ 4,706,366 $ 4,298,378 $ 2,703,483 $ (4,231,053 ) $ 7,477,174 LIABILITIES AND UNITHOLDERS’ CAPITAL (DEFICIT) Current liabilities: Accounts payable and accrued expenses $ 15 $ 263,673 $ 84,232 $ — $ 347,920 Accounts payable – affiliates — 1,664,128 38,660 (1,702,788 ) — Derivative instruments — — 1,694 — 1,694 Current portion of long-term debt, net 1,937,450 — 874,959 — 2,812,409 Other accrued liabilities 478 44,404 2,810 — 47,692 Total current liabilities 1,937,943 1,972,205 1,002,355 (1,702,788 ) 3,209,715 Notes payable – affiliates — 161,100 — (161,100 ) — Other noncurrent liabilities — 407,722 180,522 (72 ) 588,172 Liabilities subject to compromise 4,167,313 49,419 852,426 — 5,069,158 Unitholders’ capital (deficit): Units issued and outstanding 5,352,381 4,831,495 2,798,713 (7,621,189 ) 5,361,400 Accumulated deficit (6,751,271 ) (3,123,563 ) (2,130,533 ) 5,254,096 (6,751,271 ) (1,398,890 ) 1,707,932 668,180 (2,367,093 ) (1,389,871 ) Total liabilities and unitholders’ capital (deficit) $ 4,706,366 $ 4,298,378 $ 2,703,483 $ (4,231,053 ) $ 7,477,174 CONDENSED CONSOLIDATING BALANCE SHEETS December 31, 2015 Linn Energy, LLC Guarantor Subsidiaries Non- Guarantor Subsidiary Eliminations Consolidated (in thousands) ASSETS Current assets: Cash and cash equivalents $ 1,073 $ 72 $ 1,023 $ — $ 2,168 Accounts receivable – trade, net — 170,503 46,053 — 216,556 Accounts receivable – affiliates 2,920,082 8,621 — (2,928,703 ) — Derivative instruments — 1,207,012 13,218 — 1,220,230 Other current assets 25,090 49,606 20,897 — 95,593 Total current assets 2,946,245 1,435,814 81,191 (2,928,703 ) 1,534,547 Noncurrent assets: Oil and natural gas properties (successful efforts method) — 13,110,094 5,011,061 — 18,121,155 Less accumulated depletion and amortization — (9,557,283 ) (1,596,165 ) 55,956 (11,097,492 ) — 3,552,811 3,414,896 55,956 7,023,663 Other property and equipment — 597,216 111,495 — 708,711 Less accumulated depreciation — (183,139 ) (12,522 ) — (195,661 ) — 414,077 98,973 — 513,050 Derivative instruments — 566,401 — — 566,401 Restricted cash — 7,004 250,359 — 257,363 Notes receivable – affiliates 175,100 — — (175,100 ) — Investments in consolidated subsidiaries 3,940,444 — — (3,940,444 ) — Other noncurrent assets — 17,178 16,057 (1 ) 33,234 4,115,544 590,583 266,416 (4,115,545 ) 856,998 Total noncurrent assets 4,115,544 4,557,471 3,780,285 (4,059,589 ) 8,393,711 Total assets $ 7,061,789 $ 5,993,285 $ 3,861,476 $ (6,988,292 ) $ 9,928,258 LIABILITIES AND UNITHOLDERS’ CAPITAL (DEFICIT) Current liabilities: Accounts payable and accrued expenses $ 1,285 $ 336,962 $ 117,127 $ — $ 455,374 Accounts payable – affiliates — 2,920,082 8,621 (2,928,703 ) — Derivative instruments — — 2,241 — 2,241 Current portion of long-term debt, net 2,841,518 — 873,175 — 3,714,693 Other accrued liabilities 49,861 52,997 16,735 — 119,593 Total current liabilities 2,892,664 3,310,041 1,017,899 (2,928,703 ) 4,291,901 Derivative instruments — 857 — — 857 Long-term debt, net 4,447,308 — 845,368 — 5,292,676 Notes payable – affiliates — 175,100 — (175,100 ) — Other noncurrent liabilities — 399,676 212,050 (1 ) 611,725 Unitholders’ capital (deficit): Units issued and outstanding 5,333,834 4,831,758 2,798,713 (7,621,189 ) 5,343,116 Accumulated deficit (5,612,017 ) (2,724,147 ) (1,012,554 ) 3,736,701 (5,612,017 ) (278,183 ) 2,107,611 1,786,159 (3,884,488 ) (268,901 ) Total liabilities and unitholders’ capital (deficit) $ 7,061,789 $ 5,993,285 $ 3,861,476 $ (6,988,292 ) $ 9,928,258
Condensed Consolidating Statements of Operations	CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS For the Three Months Ended June 30, 2016 Linn Energy, LLC Guarantor Subsidiaries Non- Guarantor Subsidiary Eliminations Consolidated (in thousands) Revenues and other: Oil, natural gas and natural gas liquids sales $ — $ 216,426 $ 99,831 $ — $ 316,257 Gains (losses) on oil and natural gas derivatives — (183,794 ) 1,026 — (182,768 ) Marketing revenues — 8,551 5,969 — 14,520 Other revenues — 5,573 1,813 — 7,386 — 46,756 108,639 — 155,395 Expenses: Lease operating expenses — 73,127 42,416 — 115,543 Transportation expenses — 41,092 10,945 — 52,037 Marketing expenses — 6,727 4,578 — 11,305 General and administrative expenses — 34,898 24,748 — 59,646 Exploration costs — 48 — — 48 Depreciation, depletion and amortization — 104,718 41,186 (2,733 ) 143,171 Taxes, other than income taxes — 20,852 9,995 — 30,847 Losses on sale of assets and other, net — 2,517 425 — 2,942 — 283,979 134,293 (2,733 ) 415,539 Other income and (expenses): Interest expense, net of amounts capitalized (52,118 ) 36 (16,352 ) — (68,434 ) Interest expense – affiliates — (2,969 ) — 2,969 — Interest income – affiliates 2,969 — — (2,969 ) — Equity in losses from consolidated subsidiaries (240,209 ) — — 240,209 — Other, net (1,237 ) 11 (76 ) — (1,302 ) (290,595 ) (2,922 ) (16,428 ) 240,209 (69,736 ) Reorganization items, net 499,087 (13,289 ) 49,086 — 534,884 Income (loss) before income taxes 208,492 (253,434 ) 7,004 242,942 205,004 Income tax expense (benefit) — (3,652 ) 164 — (3,488 ) Net income (loss) $ 208,492 $ (249,782 ) $ 6,840 $ 242,942 $ 208,492 CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS For the Three Months Ended June 30, 2015 Linn Energy, LLC Guarantor Subsidiaries Non- Guarantor Subsidiary Eliminations Consolidated (in thousands) Revenues and other: Oil, natural gas and natural gas liquids sales $ — $ 323,038 $ 173,381 $ — $ 496,419 Losses on oil and natural gas derivatives — (186,714 ) (4,474 ) — (191,188 ) Marketing revenues — 3,285 7,448 — 10,733 Other revenues — 4,329 1,535 — 5,864 — 143,938 177,890 — 321,828 Expenses: Lease operating expenses — 90,756 49,896 — 140,652 Transportation expenses — 42,817 12,978 — 55,795 Marketing expenses — 3,161 5,998 — 9,159 General and administrative expenses — 61,548 37,102 — 98,650 Exploration costs — 564 — — 564 Depreciation, depletion and amortization — 150,739 63,052 1,941 215,732 Taxes, other than income taxes — 35,838 22,196 — 58,034 Gains on sale of assets and other, net — (17,185 ) (811 ) — (17,996 ) — 368,238 190,411 1,941 560,590 Other income and (expenses): Interest expense, net of amounts capitalized (123,555 ) 145 (22,690 ) — (146,100 ) Interest expense – affiliates — (3,235 ) — 3,235 — Interest income – affiliates 3,235 — — (3,235 ) — Gain on extinguishment of debt 2,320 — 6,831 — 9,151 Equity in losses from consolidated subsidiaries (255,426 ) — — 255,426 — Other, net (5,701 ) 18 (463 ) — (6,146 ) (379,127 ) (3,072 ) (16,322 ) 255,426 (143,095 ) Loss before income taxes (379,127 ) (227,372 ) (28,843 ) 253,485 (381,857 ) Income tax benefit — (2,719 ) (11 ) — (2,730 ) Net loss $ (379,127 ) $ (224,653 ) $ (28,832 ) $ 253,485 $ (379,127 ) CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS For the Six Months Ended June 30, 2016 Linn Energy, LLC Guarantor Subsidiaries Non- Guarantor Subsidiary Eliminations Consolidated (in thousands) Revenues and other: Oil, natural gas and natural gas liquids sales $ — $ 416,275 $ 183,297 $ — $ 599,572 Gains (losses) on oil and natural gas derivatives — (74,341 ) 1,534 — (72,807 ) Marketing revenues — 17,612 11,213 — 28,825 Other revenues — 10,711 3,861 — 14,572 — 370,257 199,905 — 570,162 Expenses: Lease operating expenses — 160,679 92,509 — 253,188 Transportation expenses — 83,086 23,874 — 106,960 Marketing expenses — 14,560 9,033 — 23,593 General and administrative expenses — 96,255 49,920 — 146,175 Exploration costs — 2,741 — — 2,741 Depreciation, depletion and amortization — 212,763 100,029 (5,563 ) 307,229 Impairment of long-lived assets — 129,703 1,030,588 (6,387 ) 1,153,904 Taxes, other than income taxes 2 40,604 24,308 — 64,914 Losses on sale of assets and other, net — 3,786 233 — 4,019 2 744,177 1,330,494 (11,950 ) 2,062,723 Other income and (expenses): Interest expense, net of amounts capitalized (137,590 ) 241 (36,304 ) — (173,653 ) Interest expense – affiliates — (5,938 ) — 5,938 — Interest income – affiliates 5,938 — — (5,938 ) — Equity in losses from consolidated subsidiaries (1,505,445 ) — — 1,505,445 — Other, net (1,242 ) 84 (10 ) — (1,168 ) (1,638,339 ) (5,613 ) (36,314 ) 1,505,445 (174,821 ) Reorganization items, net 499,087 (13,289 ) 49,086 — 534,884 Loss before income taxes (1,139,254 ) (392,822 ) (1,117,817 ) 1,517,395 (1,132,498 ) Income tax expense — 6,594 162 — 6,756 Net loss $ (1,139,254 ) $ (399,416 ) $ (1,117,979 ) $ 1,517,395 $ (1,139,254 ) CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS For the Six Months Ended June 30, 2015 Linn Energy, LLC Guarantor Subsidiaries Non- Guarantor Subsidiary Eliminations Consolidated (in thousands) Revenues and other: Oil, natural gas and natural gas liquids sales $ — $ 617,021 $ 329,967 $ — $ 946,988 Gains (losses) on oil and natural gas derivatives — 234,800 (1,207 ) — 233,593 Marketing revenues — 29,497 14,980 — 44,477 Other revenues — 9,886 3,431 — 13,317 — 891,204 347,171 — 1,238,375 Expenses: Lease operating expenses — 196,588 117,085 — 313,673 Transportation expenses — 83,751 25,584 — 109,335 Marketing expenses — 26,357 11,643 — 38,000 General and administrative expenses — 119,329 58,289 — 177,618 Exploration costs — 960 — — 960 Depreciation, depletion and amortization — 291,438 136,031 3,277 430,746 Impairment of long-lived assets — 325,417 272,000 (64,800 ) 532,617 Taxes, other than income taxes 2 66,549 45,528 — 112,079 Gains on sale of assets and other, net — (24,999 ) (5,284 ) — (30,283 ) 2 1,085,390 660,876 (61,523 ) 1,684,745 Other income and (expenses): Interest expense, net of amounts capitalized (246,941 ) 1,851 (44,111 ) — (289,201 ) Interest expense – affiliates — (5,617 ) — 5,617 — Interest income – affiliates 5,617 — — (5,617 ) — Gain on extinguishment of debt 8,955 — 6,831 — 15,786 Equity in losses from consolidated subsidiaries (478,237 ) — — 478,237 — Other, net (7,679 ) (47 ) (633 ) — (8,359 ) (718,285 ) (3,813 ) (37,913 ) 478,237 (281,774 ) Loss before income taxes (718,287 ) (197,999 ) (351,618 ) 539,760 (728,144 ) Income tax benefit — (9,796 ) (61 ) — (9,857 ) Net loss $ (718,287 ) $ (188,203 ) $ (351,557 ) $ 539,760 $ (718,287 )
Condensed Consolidating Statements of Cash Flows	CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS For the Six Months Ended June 30, 2016 Linn Energy, LLC Guarantor Subsidiaries Non- Guarantor Subsidiary Eliminations Consolidated (in thousands) Cash flow from operating activities: Net loss $ (1,139,254 ) $ (399,416 ) $ (1,117,979 ) $ 1,517,395 $ (1,139,254 ) Adjustments to reconcile net loss to net cash provided by (used in) operating activities: Depreciation, depletion and amortization — 212,763 100,029 (5,563 ) 307,229 Impairment of long-lived assets — 129,703 1,030,588 (6,387 ) 1,153,904 Unit-based compensation expenses — 18,553 — — 18,553 Amortization and write-off of deferred financing fees 9,227 — 602 — 9,829 (Gains) losses on sale of assets and other, net — 3,929 (642 ) — 3,287 Equity in losses from consolidated subsidiaries 1,505,445 — — (1,505,445 ) — Deferred income taxes — 3,850 71 — 3,921 Reorganization items (498,954 ) — (56,968 ) — (555,922 ) Derivatives activities: Total losses — 74,341 2,871 — 77,212 Cash settlements — 500,075 8,022 — 508,097 Cash settlements on canceled derivatives — 356,835 1,593 — 358,428 Changes in assets and liabilities: (Increase) decrease in accounts receivable – trade, net — 17,993 (8,296 ) — 9,697 (Increase) decrease in accounts receivable – affiliates 437,406 (30,039 ) — (407,367 ) — Increase in other assets — (19,039 ) (1,035 ) — (20,074 ) Increase (decrease) in accounts payable and accrued expenses (36 ) 47,098 (4,362 ) — 42,700 Increase (decrease) in accounts payable and accrued expenses – affiliates — (437,406 ) 30,039 407,367 — Increase (decrease) in other liabilities 37,278 (11,128 ) (2,556 ) — 23,594 Net cash provided by (used in) operating activities 351,112 468,112 (18,023 ) — 801,201 Cash flow from investing activities: Development of oil and natural gas properties — (88,205 ) (12,360 ) — (100,565 ) Purchases of other property and equipment — (13,794 ) (7,599 ) — (21,393 ) Decrease in restricted cash — — 53,418 — 53,418 Change in notes receivable with affiliate 14,000 — — (14,000 ) — Proceeds from sale of properties and equipment and other (4,010 ) 1,297 142 — (2,571 ) Net cash provided by (used in) investing activities 9,990 (100,702 ) 33,601 (14,000 ) (71,111 ) Linn Energy, LLC Guarantor Subsidiaries Non- Guarantor Subsidiary Eliminations Consolidated (in thousands) Cash flow from financing activities: Proceeds from borrowings 978,500 — — — 978,500 Repayments of debt (913,210 ) — (1,593 ) — (914,803 ) Financing fees and offering costs (623 ) — — — (623 ) Change in notes payable with affiliate — (14,000 ) — 14,000 — Other (1,248 ) (19,439 ) — — (20,687 ) Net cash provided by (used in) financing activities 63,419 (33,439 ) (1,593 ) 14,000 42,387 Net increase in cash and cash equivalents 424,521 333,971 13,985 — 772,477 Cash and cash equivalents: Beginning 1,073 72 1,023 — 2,168 Ending $ 425,594 $ 334,043 $ 15,008 $ — $ 774,645 CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS For the Six Months Ended June 30, 2015 Linn Energy, LLC Guarantor Subsidiaries Non- Guarantor Subsidiary Eliminations Consolidated (in thousands) Cash flow from operating activities: Net loss $ (718,287 ) $ (188,203 ) $ (351,557 ) $ 539,760 $ (718,287 ) Adjustments to reconcile net loss to net cash provided by operating activities: Depreciation, depletion and amortization — 291,438 136,031 3,277 430,746 Impairment of long-lived assets — 325,417 272,000 (64,800 ) 532,617 Unit-based compensation expenses — 33,711 — — 33,711 Gain on extinguishment of debt (8,955 ) — (6,831 ) — (15,786 ) Amortization and write-off of deferred financing fees 16,692 — 854 — 17,546 Gains on sale of assets and other, net — (22,903 ) (2,991 ) — (25,894 ) Equity in losses from consolidated subsidiaries 478,237 — — (478,237 ) — Deferred income taxes — (9,796 ) (61 ) — (9,857 ) Derivatives activities: Total gains — (234,800 ) (1,853 ) — (236,653 ) Cash settlements — 533,400 32,943 — 566,343 Changes in assets and liabilities: Decrease in accounts receivable – trade, net — 154,697 15,281 — 169,978 (Increase) decrease in accounts receivable – affiliates 371,275 (15,425 ) — (355,850 ) — Decrease in other assets — 8 3,515 — 3,523 Decrease in accounts payable and accrued expenses — (43,427 ) (4,047 ) — (47,474 ) Increase (decrease) in accounts payable and accrued expenses – affiliates — (371,275 ) 15,425 355,850 — Decrease in other liabilities (3,597 ) (13,124 ) (10,310 ) — (27,031 ) Net cash provided by operating activities 135,365 439,718 98,399 — 673,482 Cash flow from investing activities: Development of oil and natural gas properties — (413,271 ) (3,076 ) — (416,347 ) Purchases of other property and equipment — (26,305 ) (2,982 ) — (29,287 ) Investment in affiliates 57,223 — — (57,223 ) — Change in notes receivable with affiliate (30,400 ) — — 30,400 — Proceeds from sale of properties and equipment and other (2,168 ) 49,580 11,302 — 58,714 Net cash provided by (used in) investing activities 24,655 (389,996 ) 5,244 (26,823 ) (386,920 ) Linn Energy, LLC Guarantor Subsidiaries Non- Guarantor Subsidiary Eliminations Consolidated (in thousands) Cash flow from financing activities: Proceeds from sale of units 233,427 — — — 233,427 Proceeds from borrowings 645,000 — — — 645,000 Repayments of debt (804,698 ) — (45,353 ) — (850,051 ) Distributions to unitholders (212,631 ) — — — (212,631 ) Financing fees and offering costs (8,646 ) — (3 ) — (8,649 ) Change in notes payable with affiliate — 30,400 — (30,400 ) — Distributions to affiliate — — (57,223 ) 57,223 — Excess tax benefit from unit-based compensation (9,467 ) — — — (9,467 ) Other (3,008 ) (79,063 ) 14 — (82,057 ) Net cash used in financing activities (160,023 ) (48,663 ) (102,565 ) 26,823 (284,428 ) Net increase (decrease) in cash and cash equivalents (3 ) 1,059 1,078 — 2,134 Cash and cash equivalents: Beginning 38 185 1,586 — 1,809 Ending $ 35 $ 1,244 $ 2,664 $ — $ 3,943

Basis of Presentation Details (

Basis of Presentation Details (Details) - USD ($) $ in Thousands		Jun. 30, 2016	Dec. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Deferred Tax Assets, Net, Current			$ 22,000
Deferred Tax Liabilities, Net, Noncurrent			11,000
Deferred Tax Assets, Net			11,000
Senior Notes [Member]
Debt Instrument [Line Items]
Deferred Finance Costs, Net	[1]	$ 1,536	$ 37,374
[1]	Approximately $41 million in net discounts, premiums and deferred financing fees were written off to reorganization items in connection with the filing of the Bankruptcy Petitions.

Chapter 11 Proceedings, Abili34

Chapter 11 Proceedings, Ability to Continue as a Going Concern and Covenant Violations (Details) - USD ($) $ in Thousands

May 10, 2016

Apr. 30, 2016

Jun. 30, 2016

Jun. 30, 2016

Jun. 30, 2015

Jun. 15, 2016

May 15, 2016

May 01, 2016

Apr. 15, 2016

Mar. 15, 2016

Dec. 31, 2015

Debt Instrument [Line Items]

Contractual Interest Expense on Prepetition Liabilities Not Recognized in Statement of Operations

$ 54,000

Repayments of Long-term Debt

$ 914,803

$ 850,051

Required issuance of additional debt

$ 1,000,000

$ 1,000,000

Senior Notes [Member]

Debt Instrument [Line Items]

Deferred interest payment

$ 60,000

Interest Paid

$ 60,000

Linn Energy, LLC [Member] | Line of Credit

Debt Instrument [Line Items]

Repayments of Long-term Debt

$ 350,000

$ 100,000

Linn Energy, LLC [Member] | Senior Secured Notes [Member] | Senior Secured Second Lien Notes Due 2020 [Member]

Debt Instrument [Line Items]

Deferred interest payment

[1]

$ 68,000

Debt Instrument, Interest Rate, Stated Percentage

12.00%

12.00%

Linn Energy, LLC [Member] | Senior Notes [Member] | Senior Notes Due February 2021

Debt Instrument [Line Items]

Deferred interest payment

30,000

Debt Instrument, Interest Rate, Stated Percentage

7.75%

7.75%

7.75%

Linn Energy, LLC [Member] | Senior Notes [Member] | Senior Notes Due September 2021

Debt Instrument [Line Items]

Deferred interest payment

12,000

Debt Instrument, Interest Rate, Stated Percentage

6.50%

6.50%

Linn Energy, LLC [Member] | Senior Notes [Member] | Senior Notes Due April 2020

Debt Instrument [Line Items]

Deferred interest payment

$ 31,000

Debt Instrument, Interest Rate, Stated Percentage

8.625%

8.625%

8.625%

Linn Energy, LLC [Member] | Senior Notes [Member] | Senior Notes Due November 2019

Debt Instrument [Line Items]

Deferred interest payment

$ 18,000

Debt Instrument, Interest Rate, Stated Percentage

6.25%

6.25%

Linn Energy, LLC [Member] | Senior Notes [Member] | Senior Notes Due May 2019

Debt Instrument [Line Items]

Deferred interest payment

$ 18,000

Debt Instrument, Interest Rate, Stated Percentage

6.50%

6.50%

Berry [Member] | Senior Notes [Member] | Senior Notes Due September 2022

Debt Instrument [Line Items]

Deferred interest payment

$ 18,000

Debt Instrument, Interest Rate, Stated Percentage

6.375%

6.375%

6.375%

Berry [Member] | Senior Notes [Member] | Senior Notes Due November 2020

Debt Instrument [Line Items]

Deferred interest payment

$ 9,000

Debt Instrument, Interest Rate, Stated Percentage

6.75%

6.75%

6.75%

[1]

Approximately $41 million in net discounts, premiums and deferred financing fees were written off to reorganization items in connection with the filing of the Bankruptcy Petitions.

Chapter 11 Proceedings, Abili35

Chapter 11 Proceedings, Ability to Continue as a Going Concern and Covenant Violations Reorganization disclosures (Details) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015	Dec. 31, 2015
Chapter 11 Proceedings, Ability to Continue as a Going Concern and Covenant Violations [Abstract]
Accounts payable and accrued expenses		$ 52,807		$ 52,807
Accrued interest payable		159,422		159,422
Debt	[1]	4,856,929		4,856,929		$ 0
Liabilities subject to compromise		5,069,158		5,069,158		$ 0
Legal and other professional advisory fees		(20,510)		(20,510)
Unamortized deferred financing fees, discounts and premiums		(41,122)		(41,122)
Gain related to interest payable on the 12.00% senior secured second lien notes due December 2020 (1)		551,000		551,000
Terminated contracts		45,109		45,109
Other		407		407
Reorganization items, net		$ 534,884	$ 0	$ 534,884	$ 0
[1]	The Company’s senior notes and Second Lien Notes were classified as liabilities subject to compromise at June 30, 2016.

Unitholders' Deficit Equity Off

Unitholders' Deficit Equity Offering (Details) - At-the-Market Offering Program [Member] - USD ($)	6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
Schedule of Equity Offerings [Line Items]
Equity Offering Program Remaining Balance	$ 455,000,000
Stock issued during period, sales price per unit		$ 12.37
Sale of units, net of offering costs		$ 44,000,000
Investment Banking, Advisory, Brokerage, and Underwriting Fees and Commissions		448,000
Professional Fees		$ 459,000
Sale of units (in units)	0	3,621,983
Equity Offering Program Maximum Value	$ 500,000,000

Oil and Natural Gas Propertie37

Oil and Natural Gas Properties (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015	Dec. 31, 2015
Proved properties:
Leasehold acquisition	$ 13,372,326		$ 13,372,326		$ 13,361,171
Development	3,015,885		3,015,885		2,976,643
Unproved properties	1,776,439		1,776,439		1,783,341
Oil and natural gas properties (successful efforts method)	18,164,650		18,164,650		18,121,155
Less accumulated depletion and amortization	(12,514,642)		(12,514,642)		(11,097,492)
Oil and natural gas properties, successful efforts method, net	5,650,008		5,650,008		$ 7,023,663
Impaired Long-Lived Assets Held and Used [Line Items]
Impairment of proved oil and gas properties	0	$ 0	1,140,668	$ 532,617
Impairment Of Unproved Oil And Gas Properties	$ 0			0
California region
Impaired Long-Lived Assets Held and Used [Line Items]
Impairment of proved oil and gas properties			984,288	207,200
Impairment Of Unproved Oil And Gas Properties			13,000
Mid-Continent region
Impaired Long-Lived Assets Held and Used [Line Items]
Impairment of proved oil and gas properties			129,703	5,703
Rockies region
Impaired Long-Lived Assets Held and Used [Line Items]
Impairment of proved oil and gas properties			26,677	0
Hugoton Basin region
Impaired Long-Lived Assets Held and Used [Line Items]
Impairment of proved oil and gas properties			0	277,914
TexLa region
Impaired Long-Lived Assets Held and Used [Line Items]
Impairment of proved oil and gas properties			0	33,100
South Texas region
Impaired Long-Lived Assets Held and Used [Line Items]
Impairment of proved oil and gas properties			$ 0	$ 8,700

Unit-Based Compensation (Detail

Unit-Based Compensation (Details) - USD ($)	1 Months Ended	6 Months Ended
	Jan. 31, 2015	Jun. 30, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units granted to employees		0
Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units granted to employees	567,320
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Aggregate Intrinsic Value, Vested		0
Deferred Compensation Share-based Arrangements, Liability, Classified, Noncurrent		$ 0

Unit-Based Compensation (Compen

Unit-Based Compensation (Compensation Expenses) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Employee Service Share-based Compensation, Allocation of Recognized Period Costs
Unit-based compensation expense	$ 6,128	$ 13,201	$ 18,553	$ 33,711
Income tax benefit	2,264	4,877	6,855	12,456
General and administrative expenses
Employee Service Share-based Compensation, Allocation of Recognized Period Costs
Unit-based compensation expense	4,946	11,044	14,406	27,677
Lease operating expenses
Employee Service Share-based Compensation, Allocation of Recognized Period Costs
Unit-based compensation expense	$ 1,182	$ 2,157	$ 4,147	$ 6,034

Debt (Details)

Debt (Details)		May 10, 2016USD ($)	Apr. 30, 2016USD ($)	Nov. 30, 2015USD ($)	Jun. 30, 2016USD ($)	Jun. 30, 2015USD ($)	Jun. 30, 2016USD ($)	Jun. 30, 2015USD ($)	Dec. 31, 2015USD ($)
Debt Instrument [Line Items]
Debtor Reorganization Items, Write-off of Deferred Financing Costs and Debt Discounts					$ 41,122,000		$ 41,122,000
Letters of credit drawn by vendor					3,000,000		3,000,000
Gain on extinguishment of debt					$ 0	$ 9,151,000	0	$ 15,786,000
Extinguishment of debt							0	184,000,000
Repayments of Long-term Debt							$ 914,803,000	850,051,000
Percent of future net income allowable to increase Berry's restricted payments basket					50.00%		50.00%
Senior Notes Exchanged				$ 2,000,000,000
Cash payments for interest, net of amounts capitalized							$ 126,499,000	280,018,000
Gain related to interest payable on the 12.00% senior secured second lien notes due December 2020 (1)					$ 551,000,000		551,000,000
Accrued interest payable					159,422,000		159,422,000
Berry [Member]
Debt Instrument [Line Items]
Letters of credit drawn by vendor							3,000,000
Berry [Member] | Line of Credit
Debt Instrument [Line Items]
Credit facilities	[1]				$ 874,959,000		$ 874,959,000		$ 873,175,000
Berry [Member] | Line of Credit | Credit Facility
Debt Instrument [Line Items]
Debt Instrument Interest Rate Period End					5.25%		5.25%		3.17%
Line of Credit Facility, Current Borrowing Capacity					$ 898,000,000		$ 898,000,000
The percentage of properties that the company is required to maintain mortgages on (in hundredths)					90.00%		90.00%
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage							0.50%
Berry [Member] | Line of Credit | Credit Facility | London Interbank Offered Rate (LIBOR) [Member] | Minimum
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate					1.75%
Berry [Member] | Line of Credit | Credit Facility | London Interbank Offered Rate (LIBOR) [Member] | Maximum
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate							2.75%
Berry [Member] | Line of Credit | Credit Facility | ABR | Minimum
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate							0.75%
Berry [Member] | Line of Credit | Credit Facility | ABR | Maximum
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate							1.75%
Berry [Member] | Senior Notes [Member] | Senior Notes Due November 2020
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage					6.75%		6.75%		6.75%
Extinguishment of debt								25,000,000
Berry [Member] | Senior Notes [Member] | Senior Notes Due September 2022
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage					6.375%		6.375%		6.375%
Extinguishment of debt								26,000,000
Linn Energy, LLC [Member] | Credit Facility | London Interbank Offered Rate (LIBOR) [Member] | Minimum
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate							1.75%
Linn Energy, LLC [Member] | Credit Facility | London Interbank Offered Rate (LIBOR) [Member] | Maximum
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate							2.75%
Linn Energy, LLC [Member] | Credit Facility | ABR | Minimum
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate							0.75%
Linn Energy, LLC [Member] | Credit Facility | ABR | Maximum
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate							1.75%
Linn Energy, LLC [Member] | Line of Credit
Debt Instrument [Line Items]
Credit facilities	[2]				$ 1,654,745,000		$ 1,654,745,000		$ 2,215,000,000
Repayments of Long-term Debt		$ 350,000,000	$ 100,000,000
Linn Energy, LLC [Member] | Line of Credit | Credit Facility
Debt Instrument [Line Items]
Credit facilities					$ 1,700,000,000		$ 1,700,000,000
Debt Instrument Interest Rate Period End					5.25%		5.25%		2.66%
Line of Credit Facility, Remaining Borrowing Capacity					$ 0		$ 0
Minimum liquidity					$ 500,000,000		$ 500,000,000
Minimum liquidity as a percentage of borrowing base					15.00%		15.00%
The percentage of properties that the company is required to maintain mortgages on (in hundredths)					90.00%		90.00%
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage							0.50%
Linn Energy, LLC [Member] | Senior Secured Notes [Member] | Senior Secured Second Lien Notes Due 2020 [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount					$ 1,000,000,000		$ 1,000,000,000
Debt Instrument, Interest Rate, Stated Percentage					12.00%		12.00%
Accrued interest payable					$ 57,000,000		$ 57,000,000
Linn Energy, LLC [Member] | Senior Notes [Member] | Senior Notes Due April 2020
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage					8.625%		8.625%		8.625%
Extinguishment of debt								127,000,000
Linn Energy, LLC [Member] | Senior Notes [Member] | Senior Notes Due February 2021
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage					7.75%		7.75%		7.75%
Extinguishment of debt								$ 6,000,000
Linn Energy, LLC [Member] | Senior Notes [Member] | Senior Notes Due September 2021
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage					6.50%		6.50%
Linn Energy, LLC [Member] | Senior Notes [Member] | Senior Notes Due November 2019
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage					6.25%		6.25%
Linn Energy, LLC [Member] | Senior Notes [Member] | Senior Notes Due May 2019
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage					6.50%		6.50%
Linn Energy, LLC [Member] | Loans Payable [Member]
Debt Instrument [Line Items]
Term Loan	[1]				$ 284,241,000		$ 284,241,000		$ 500,000,000
Linn Energy, LLC [Member] | Loans Payable [Member] | Credit Facility
Debt Instrument [Line Items]
Term Loan	[3]				$ 284,000,000		$ 284,000,000
The percentage of properties that the company is required to maintain mortgages on (in hundredths)					80.00%		80.00%
Line Of Credit Facility Collateral Coverage Ratio | Pure					2.5		2.5
Linn Energy, LLC [Member] | Loans Payable [Member] | Credit Facility | London Interbank Offered Rate (LIBOR) [Member] | Maximum
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate					2.75%
Linn Energy, LLC [Member] | Loans Payable [Member] | Credit Facility | ABR | Maximum
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate					1.75%
Linn Energy, LLC [Member] | Secured Debt [Member] | Senior Secured Second Lien Notes Due 2020 [Member]
Debt Instrument [Line Items]
Interest Payments on Troubled Debt, Current									$ 128,000,000
March 31, 2017 and June 30, 2017 [Member] | Berry [Member] | Line of Credit | Credit Facility
Debt Instrument [Line Items]
Line Of Credit Facility Collateral Coverage Ratio					2.25		2.25
March 31, 2017 and June 30, 2017 [Member] | Linn Energy, LLC [Member] | Line of Credit | Credit Facility
Debt Instrument [Line Items]
Line Of Credit Facility Collateral Coverage Ratio					2.25		2.25
Subsequent to June 30, 2017 [Member] | Berry [Member] | Line of Credit | Credit Facility
Debt Instrument [Line Items]
Line Of Credit Facility Collateral Coverage Ratio					2.5		2.5
Subsequent to June 30, 2017 [Member] | Linn Energy, LLC [Member] | Line of Credit | Credit Facility
Debt Instrument [Line Items]
Line Of Credit Facility Collateral Coverage Ratio					2.5		2.5
December 31, 2015 through December 31, 2016 [Member] | Berry [Member] | Line of Credit | Credit Facility
Debt Instrument [Line Items]
Line Of Credit Facility Collateral Coverage Ratio					2		2
December 31, 2015 through December 31, 2016 [Member] | Linn Energy, LLC [Member] | Line of Credit | Credit Facility
Debt Instrument [Line Items]
Line Of Credit Facility Collateral Coverage Ratio					2		2
[1]	Variable interest rates of 5.25% and 3.17% at June 30, 2016, and December 31, 2015, respectively.
[2]	Variable interest rates of 5.25% and 2.66% at June 30, 2016, and December 31, 2015, respectively.
[3]	The issuance of the Second Lien Notes was accounted for as a troubled debt restructuring, which requires that interest payments on the Second Lien Notes reduce the carrying value of the debt with no interest expense recognized. During the three months ended June 30, 2016, $551 million was written off to reorganization items in connection with the filing of the Bankruptcy Petitions. The remaining amount of approximately $57 million was classified as liabilities subject to compromise at June 30, 2016.

Debt Schedule of Long Term Debt

Debt Schedule of Long Term Debt (Details) - USD ($) $ in Thousands		3 Months Ended	6 Months Ended
		Jun. 30, 2016	Jun. 30, 2016	Dec. 31, 2015
Debt Instrument [Line Items]
Senior notes, net		$ 3,856,929	$ 3,856,929	$ 3,812,676
Senior secured second lien notes		1,000,000	1,000,000	1,000,000
Total debt, net		7,669,338	7,669,338	9,007,369
Less current portion, net	[1]	(2,812,409)	(2,812,409)	(3,714,693)
Less liabilities subject to compromise	[2]	(4,856,929)	(4,856,929)	0
Long-term debt, net		0	0	5,292,676
Debtor Reorganization Items, Write-off of Deferred Financing Costs and Debt Discounts		41,122	41,122
Senior Notes [Member]
Debt Instrument [Line Items]
Net unamortized discounts and premiums (4)	[3]	0	0	(8,694)
Net unamortized deferred financing fees (4)	[3]	(1,536)	(1,536)	(37,374)
Linn Energy, LLC [Member] | Line of Credit
Debt Instrument [Line Items]
Credit facilities	[4]	1,654,745	1,654,745	$ 2,215,000
Linn Energy, LLC [Member] | Line of Credit | Credit Facility
Debt Instrument [Line Items]
Credit facilities		$ 1,700,000	$ 1,700,000
Debt Instrument Interest Rate Period End		5.25%	5.25%	2.66%
Linn Energy, LLC [Member] | Loans Payable [Member]
Debt Instrument [Line Items]
Term Loan	[5]	$ 284,241	$ 284,241	$ 500,000
Linn Energy, LLC [Member] | Loans Payable [Member] | Credit Facility
Debt Instrument [Line Items]
Term Loan	[6]	284,000	284,000
Linn Energy, LLC [Member] | Senior Notes [Member] | Senior Notes Due May 2019
Debt Instrument [Line Items]
Senior notes, net		$ 562,234	$ 562,234	562,234
Debt Instrument, Interest Rate, Stated Percentage		6.50%	6.50%
Linn Energy, LLC [Member] | Senior Notes [Member] | Senior Notes Due November 2019
Debt Instrument [Line Items]
Senior notes, net		$ 581,402	$ 581,402	581,402
Debt Instrument, Interest Rate, Stated Percentage		6.25%	6.25%
Linn Energy, LLC [Member] | Senior Notes [Member] | Senior Notes Due 2020 [Member]
Debt Instrument [Line Items]
Senior notes, net		$ 718,596	$ 718,596	718,596
Linn Energy, LLC [Member] | Senior Notes [Member] | Senior Notes Due September 2021
Debt Instrument [Line Items]
Senior notes, net		$ 381,423	$ 381,423	381,423
Debt Instrument, Interest Rate, Stated Percentage		6.50%	6.50%
Linn Energy, LLC [Member] | Senior Notes [Member] | Senior Notes Due 2021 [Member]
Debt Instrument [Line Items]
Senior notes, net		$ 779,474	$ 779,474	779,474
Linn Energy, LLC [Member] | Senior Secured Notes [Member] | Senior Secured Second Lien Notes Due 2020 [Member]
Debt Instrument [Line Items]
Senior secured second lien notes	[6]	$ 1,000,000	$ 1,000,000	1,000,000
Debt Instrument, Interest Rate, Stated Percentage		12.00%	12.00%
Linn Energy, LLC [Member] | Secured Debt [Member] | Senior Secured Second Lien Notes Due 2020 [Member]
Debt Instrument [Line Items]
Interest payable on senior secured second lien notes due December 2020 (4)	[6]	$ 0	$ 0	608,333
Interest Payments on Troubled Debt, Current				128,000
Berry [Member] | Line of Credit
Debt Instrument [Line Items]
Credit facilities	[5]	$ 874,959	$ 874,959	$ 873,175
Berry [Member] | Line of Credit | Credit Facility
Debt Instrument [Line Items]
Debt Instrument Interest Rate Period End		5.25%	5.25%	3.17%
Berry [Member] | Senior Notes [Member] | Senior Notes Due 2020 [Member]
Debt Instrument [Line Items]
Senior notes, net		$ 261,100	$ 261,100	$ 261,100
Berry [Member] | Senior Notes [Member] | Senior Notes Due September 2022
Debt Instrument [Line Items]
Senior notes, net		$ 572,700	$ 572,700	$ 572,700
Debt Instrument, Interest Rate, Stated Percentage		6.375%	6.375%	6.375%
[1]	Due to existing and anticipated covenant violations, the Company’s Credit Facilities and term loan were classified as current at June 30, 2016, and December 31, 2015. The current portion as of December 31, 2015, also includes approximately $128 million of interest payable on the Second Lien Notes due within one year.
[2]	The Company’s senior notes and Second Lien Notes were classified as liabilities subject to compromise at June 30, 2016.
[3]	Approximately $41 million in net discounts, premiums and deferred financing fees were written off to reorganization items in connection with the filing of the Bankruptcy Petitions.
[4]	Variable interest rates of 5.25% and 2.66% at June 30, 2016, and December 31, 2015, respectively.
[5]	Variable interest rates of 5.25% and 3.17% at June 30, 2016, and December 31, 2015, respectively.
[6]	The issuance of the Second Lien Notes was accounted for as a troubled debt restructuring, which requires that interest payments on the Second Lien Notes reduce the carrying value of the debt with no interest expense recognized. During the three months ended June 30, 2016, $551 million was written off to reorganization items in connection with the filing of the Bankruptcy Petitions. The remaining amount of approximately $57 million was classified as liabilities subject to compromise at June 30, 2016.

Debt Debt Fair Value Disclosure

Debt Debt Fair Value Disclosure (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Carrying Value
Senior secured second lien notes	$ 1,000,000	$ 1,000,000
Senior notes, net	3,856,929	3,812,676
Fair Value
Senior secured second lien notes	338,750	501,250
Senior notes, net	$ 775,403	$ 662,179

Derivatives (Commodity Derivati

Derivatives (Commodity Derivatives) (Details) - 2015 - Natural Gas Basis Differential Positions - SoCal basis swaps [Member]	Jun. 30, 2016$ / MMBTUMMMBTU	[1]
Derivative [Line Items]
Hedged Volume (in energy unit) | MMMBTU	1,840
Hedged Differential (in usd per energy unit) | $ / MMBTU	(0.03)	[2]
[1]	Settle on the respective pricing index to hedge basis differential to the NYMEX Henry Hub natural gas price.
[2]	For positions which hedge exposure to differentials in consuming areas, the Company pays the NYMEX Henry Hub natural gas price plus the respective spread and receives the specified index price. Cash settlements are made on a net basis.

Derivatives (Balance Sheet Pres

Derivatives (Balance Sheet Presentation) (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Assets:
Commodity derivatives	$ 200	$ 1,812,375
Liabilities:
Commodity derivatives	$ 1,709	$ 28,842

Derivatives (Gains (Losses) On

Derivatives (Gains (Losses) On Derivatives) (Details) $ in Millions	2 Months Ended	3 Months Ended		6 Months Ended
	May 31, 2016USD ($)	Jun. 30, 2016USD ($)$ / MMBTU$ / bblMBblsMMMBTU	Jun. 30, 2015USD ($)$ / MMBTU$ / bblMBblsMMMBTU	Jun. 30, 2016USD ($)$ / MMBTU$ / bblMBblsMMMBTU	Jun. 30, 2015USD ($)$ / MMBTU$ / bblMBblsMMMBTU
Derivative Instruments, Gain (Loss) [Line Items]
Volume Of Natural Gas Production On Settled Derivatives | MMMBTU		28,477	47,344	77,734	94,167
Average Contract Price On Natural Gas Settled Derivatives Per Unit | $ / MMBTU		4.49	5.12	4.50	5.12
Volume Of Oil On Settled Derivatives | MBbls		667	4,820	4,331	8,795
Average Contract Price On Oil Settled Derivatives Per Unit | $ / bbl		90.48	88.60	90.44	91.20
Cash Settlements On Derivatives including canceled derivatives		$ 523	$ 284	$ 867	$ 566
Noncash Settlements on Derivatives		$ 841		$ 841
Linn Energy, LLC [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Cash Settlements on Canceled Derivatives	$ 1,200
Berry [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Cash Settlements on Canceled Derivatives	$ 2

Derivatives (Income Statement P

Derivatives (Income Statement Presentation) (Details) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Derivative Instruments, Gain (Loss) [Line Items]
Gains (losses) on oil and natural gas derivatives		$ (183,805)	$ (187,202)	$ (77,212)	$ 236,653
Gains (losses) on oil and natural gas derivatives
Derivative Instruments, Gain (Loss) [Line Items]
Gains (losses) on oil and natural gas derivatives		(182,768)	(191,188)	(72,807)	233,593
Lease operating expenses
Derivative Instruments, Gain (Loss) [Line Items]
Gains (losses) on oil and natural gas derivatives	[1]	$ (1,037)	$ 3,986	$ (4,405)	$ 3,060
[1]	Consists of gains and (losses) on derivatives entered into in March 2015 to hedge exposure to differentials in consuming areas.

Fair Value Measurements on a 47

Fair Value Measurements on a Recurring Basis (Details) - USD ($) $ in Thousands		Jun. 30, 2016	Dec. 31, 2015
Assets:
Commodity derivatives		$ 200	$ 1,812,375
Commodity derivatives	[1]	(15)	(25,744)
Commodity derivatives		185	1,786,631
Liabilities:
Commodity derivatives		1,709	28,842
Commodity derivatives	[1]	(15)	(25,744)
Commodity derivatives		$ 1,694	$ 3,098
[1]	Represents counterparty netting under agreements governing such derivatives.

Asset Retirement Obligations (D

Asset Retirement Obligations (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2016USD ($)
Asset retirement obligations rollforward
Asset retirement obligations at December 31, 2015	$ 523,541
Liabilities added from drilling	352
Current year accretion expense	15,369
Settlements	(5,542)
Asset retirement obligations at June 30, 2016	$ 533,720

Commitments and Contingencies (

Commitments and Contingencies (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
Commitments and Contingencies Disclosure [Abstract]
Payments for Legal Settlements	$ 0	$ 0

Earnings Per Unit (Details)

Earnings Per Unit (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Earnings Per Share [Abstract]
Net income (loss)	$ 208,492	$ (379,127)	$ (1,139,254)	$ (718,287)
Allocated to participating securities	(1,617)	(1,662)	0	(3,273)
Net loss available to common unitholders, basic	$ 206,875	$ (380,789)	$ (1,139,254)	$ (721,560)
Earnings per share reconciliation
Basic loss per unit (in usd per unit)	$ 0.59	$ (1.12)	$ (3.23)	$ (2.15)
Diluted loss per unit (in usd per unit)	$ 0.59	$ (1.12)	$ (3.23)	$ (2.15)
Weighted average units outstanding
Basic weighted average units outstanding	352,789	340,934	352,511	335,817
Dilutive effect of unit equivalents	0	0	0	0
Diluted weighted average units outstanding	352,789	340,934	352,511	335,817
Unit options and warrants
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Weighted average anti-dilutive unit equivalents excluded from computation of earnings per unit (in units)	1,000	5,000	1,000	5,000

Supplemental Disclosures to t51

Supplemental Disclosures to the Condensed Consolidated Statements of Cash Flows (Cash Flows) (Details) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended	6 Months Ended
	May 31, 2015	Jun. 30, 2016	Jun. 30, 2016	Jun. 30, 2015	Dec. 31, 2015
Debt Instrument [Line Items]
Restricted cash		$ 204,828	$ 204,828		$ 257,363
Proceeds from (Repayments of) Debt	$ 250,000
Noncash Settlements on Derivatives		841,000	841,000
Letters of credit drawn by vendor		3,000	3,000
Net Outstanding Checks		0	0		21,000
Cash payments for interest, net of amounts capitalized			126,499	$ 280,018
Cash payments for income taxes			3,033	601
Noncash investing activities:
Accrued capital expenditures			23,212	$ 105,115
Restricted Cash for ARO [Member]
Debt Instrument [Line Items]
Restricted cash		8,000	8,000		7,000
Restricted Cash for Debt Agreement [Member]
Debt Instrument [Line Items]
Restricted cash		$ 197,000	$ 197,000		$ 250,000

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015	Mar. 31, 2016
Related Party Transaction [Line Items]
General and administrative expenses	$ 59,646	$ 98,650	$ 146,175	$ 177,618
Distributions to unitholders			$ 0	212,631
LinnCo [Member]
Related Party Transaction [Line Items]
Ownership percentage	69.00%		69.00%		36.00%
General and administrative expenses	$ 2,500	1,100	$ 4,200	2,500
General and administrative expenses paid on behalf of LinnCo			4,000	2,200
Related party transaction, amounts of transaction	603	492	1,200	983
Director [Member]
Related Party Transaction [Line Items]
Related party transaction, amounts of transaction	1,000	2,000	3,000	5,000
Dividend Paid [Member] | LinnCo [Member]
Related Party Transaction [Line Items]
Distributions to unitholders	$ 0	$ 40,000	$ 0	$ 80,000
LinnCo [Member]
Related Party Transaction [Line Items]
Units of LINN Energy Acquired			115,702,524

Subsidiary Guarantors Details (

Subsidiary Guarantors Details (Details)	3 Months Ended
	Jun. 30, 2016
Condensed Consolidating Financial Information [Abstract]
Subsidiary or Equity Method Investee, Cumulative Percentage Ownership after All Transactions	100.00%

Subsidiary Guarantors Condensed

Subsidiary Guarantors Condensed Consolidating Balance Sheets (Details) - USD ($) $ in Thousands		Jun. 30, 2016	Dec. 31, 2015	Jun. 30, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalents		$ 774,645	$ 2,168	$ 3,943	$ 1,809
Accounts receivable – trade, net		202,597	216,556
Accounts receivable – affiliates		0	0
Derivative instruments		185	1,220,230
Other current assets		108,894	95,593
Total current assets		1,086,321	1,534,547
Noncurrent assets:
Oil and natural gas properties (successful efforts method)		18,164,650	18,121,155
Less accumulated depletion and amortization		(12,514,642)	(11,097,492)
Oil and natural gas properties, successful efforts method, net		5,650,008	7,023,663
Other property and equipment		726,821	708,711
Less accumulated depreciation		(222,192)	(195,661)
Other property and equipment, net		504,629	513,050
Derivative instruments		0	566,401
Restricted cash		204,828	257,363
Notes receivable – affiliates		0	0
Investments in consolidated subsidiaries		0	0
Other noncurrent assets		31,388	33,234
Noncurrent assets, excluding property, total		236,216	856,998
Total noncurrent assets		6,390,853	8,393,711
Total assets		7,477,174	9,928,258
Current liabilities:
Accounts payable and accrued expenses		347,920	455,374
Accounts payable – affiliates		0	0
Derivative instruments		1,694	2,241
Current portion of long-term debt, net	[1]	2,812,409	3,714,693
Other accrued liabilities		47,692	119,593
Total current liabilities		3,209,715	4,291,901
Derivative instruments		0	857
Long-term debt, net		0	5,292,676
Notes payable – affiliates		0	0
Other noncurrent liabilities		588,172	611,725
Liabilities subject to compromise		5,069,158	0
Unitholders’ capital (deficit):
Units issued and outstanding		5,361,400	5,343,116
Accumulated deficit		(6,751,271)	(5,612,017)
Total unitholders' deficit		(1,389,871)	(268,901)
Total liabilities and unitholders’ deficit		7,477,174	9,928,258
Reportable Legal Entities [Member] | Linn Energy, LLC
Current assets:
Cash and cash equivalents		425,594	1,073	35	38
Accounts receivable – trade, net		0	0
Accounts receivable – affiliates		1,664,128	2,920,082
Derivative instruments		0	0
Other current assets		20,545	25,090
Total current assets		2,110,267	2,946,245
Noncurrent assets:
Oil and natural gas properties (successful efforts method)		0	0
Less accumulated depletion and amortization		0	0
Oil and natural gas properties, successful efforts method, net		0	0
Other property and equipment		0	0
Less accumulated depreciation		0	0
Other property and equipment, net		0	0
Derivative instruments			0
Restricted cash		0	0
Notes receivable – affiliates		161,100	175,100
Investments in consolidated subsidiaries		2,434,999	3,940,444
Other noncurrent assets		0	0
Noncurrent assets, excluding property, total		2,596,099	4,115,544
Total noncurrent assets		2,596,099	4,115,544
Total assets		4,706,366	7,061,789
Current liabilities:
Accounts payable and accrued expenses		15	1,285
Accounts payable – affiliates		0	0
Derivative instruments		0	0
Current portion of long-term debt, net		1,937,450	2,841,518
Other accrued liabilities		478	49,861
Total current liabilities		1,937,943	2,892,664
Derivative instruments			0
Long-term debt, net			4,447,308
Notes payable – affiliates		0	0
Other noncurrent liabilities		0	0
Liabilities subject to compromise		4,167,313
Unitholders’ capital (deficit):
Units issued and outstanding		5,352,381	5,333,834
Accumulated deficit		(6,751,271)	(5,612,017)
Total unitholders' deficit		(1,398,890)	(278,183)
Total liabilities and unitholders’ deficit		4,706,366	7,061,789
Reportable Legal Entities [Member] | Guarantor Subsidiaries
Current assets:
Cash and cash equivalents		334,043	72	1,244	185
Accounts receivable – trade, net		151,293	170,503
Accounts receivable – affiliates		38,660	8,621
Derivative instruments		0	1,207,012
Other current assets		69,136	49,606
Total current assets		593,132	1,435,814
Noncurrent assets:
Oil and natural gas properties (successful efforts method)		13,144,928	13,110,094
Less accumulated depletion and amortization		(9,863,329)	(9,557,283)
Oil and natural gas properties, successful efforts method, net		3,281,599	3,552,811
Other property and equipment		607,946	597,216
Less accumulated depreciation		(205,621)	(183,139)
Other property and equipment, net		402,325	414,077
Derivative instruments			566,401
Restricted cash		7,410	7,004
Notes receivable – affiliates		0	0
Investments in consolidated subsidiaries		0	0
Other noncurrent assets		13,912	17,178
Noncurrent assets, excluding property, total		21,322	590,583
Total noncurrent assets		3,705,246	4,557,471
Total assets		4,298,378	5,993,285
Current liabilities:
Accounts payable and accrued expenses		263,673	336,962
Accounts payable – affiliates		1,664,128	2,920,082
Derivative instruments		0	0
Current portion of long-term debt, net		0	0
Other accrued liabilities		44,404	52,997
Total current liabilities		1,972,205	3,310,041
Derivative instruments			857
Long-term debt, net			0
Notes payable – affiliates		161,100	175,100
Other noncurrent liabilities		407,722	399,676
Liabilities subject to compromise		49,419
Unitholders’ capital (deficit):
Units issued and outstanding		4,831,495	4,831,758
Accumulated deficit		(3,123,563)	(2,724,147)
Total unitholders' deficit		1,707,932	2,107,611
Total liabilities and unitholders’ deficit		4,298,378	5,993,285
Reportable Legal Entities [Member] | Non- Guarantor Subsidiary
Current assets:
Cash and cash equivalents		15,008	1,023	2,664	1,586
Accounts receivable – trade, net		51,304	46,053
Accounts receivable – affiliates		0	0
Derivative instruments		185	13,218
Other current assets		19,213	20,897
Total current assets		85,710	81,191
Noncurrent assets:
Oil and natural gas properties (successful efforts method)		5,019,722	5,011,061
Less accumulated depletion and amortization		(2,719,219)	(1,596,165)
Oil and natural gas properties, successful efforts method, net		2,300,503	3,414,896
Other property and equipment		118,875	111,495
Less accumulated depreciation		(16,571)	(12,522)
Other property and equipment, net		102,304	98,973
Derivative instruments			0
Restricted cash		197,418	250,359
Notes receivable – affiliates		0	0
Investments in consolidated subsidiaries		0	0
Other noncurrent assets		17,548	16,057
Noncurrent assets, excluding property, total		214,966	266,416
Total noncurrent assets		2,617,773	3,780,285
Total assets		2,703,483	3,861,476
Current liabilities:
Accounts payable and accrued expenses		84,232	117,127
Accounts payable – affiliates		38,660	8,621
Derivative instruments		1,694	2,241
Current portion of long-term debt, net		874,959	873,175
Other accrued liabilities		2,810	16,735
Total current liabilities		1,002,355	1,017,899
Derivative instruments			0
Long-term debt, net			845,368
Notes payable – affiliates		0	0
Other noncurrent liabilities		180,522	212,050
Liabilities subject to compromise		852,426
Unitholders’ capital (deficit):
Units issued and outstanding		2,798,713	2,798,713
Accumulated deficit		(2,130,533)	(1,012,554)
Total unitholders' deficit		668,180	1,786,159
Total liabilities and unitholders’ deficit		2,703,483	3,861,476
Eliminations
Current assets:
Cash and cash equivalents		0	0	$ 0	$ 0
Accounts receivable – trade, net		0	0
Accounts receivable – affiliates		(1,702,788)	(2,928,703)
Derivative instruments		0	0
Other current assets		0	0
Total current assets		(1,702,788)	(2,928,703)
Noncurrent assets:
Oil and natural gas properties (successful efforts method)		0	0
Less accumulated depletion and amortization		67,906	55,956
Oil and natural gas properties, successful efforts method, net		67,906	55,956
Other property and equipment		0	0
Less accumulated depreciation		0	0
Other property and equipment, net		0	0
Derivative instruments			0
Restricted cash		0	0
Notes receivable – affiliates		(161,100)	(175,100)
Investments in consolidated subsidiaries		(2,434,999)	(3,940,444)
Other noncurrent assets		(72)	(1)
Noncurrent assets, excluding property, total		(2,596,171)	(4,115,545)
Total noncurrent assets		(2,528,265)	(4,059,589)
Total assets		(4,231,053)	(6,988,292)
Current liabilities:
Accounts payable and accrued expenses		0	0
Accounts payable – affiliates		(1,702,788)	(2,928,703)
Derivative instruments		0	0
Current portion of long-term debt, net		0	0
Other accrued liabilities		0	0
Total current liabilities		(1,702,788)	(2,928,703)
Derivative instruments			0
Long-term debt, net			0
Notes payable – affiliates		(161,100)	(175,100)
Other noncurrent liabilities		(72)	(1)
Liabilities subject to compromise		0
Unitholders’ capital (deficit):
Units issued and outstanding		(7,621,189)	(7,621,189)
Accumulated deficit		5,254,096	3,736,701
Total unitholders' deficit		(2,367,093)	(3,884,488)
Total liabilities and unitholders’ deficit		$ (4,231,053)	$ (6,988,292)
[1]	Due to existing and anticipated covenant violations, the Company’s Credit Facilities and term loan were classified as current at June 30, 2016, and December 31, 2015. The current portion as of December 31, 2015, also includes approximately $128 million of interest payable on the Second Lien Notes due within one year.

Subsidiary Guarantors Condens55

Subsidiary Guarantors Condensed Consolidating Statements of Operations (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Revenues and other:
Oil, natural gas and natural gas liquids sales	$ 316,257	$ 496,419	$ 599,572	$ 946,988
Gains (losses) on oil and natural gas derivatives	(182,768)	(191,188)	(72,807)	233,593
Marketing revenues	14,520	10,733	28,825	44,477
Other revenues	7,386	5,864	14,572	13,317
Total revenues	155,395	321,828	570,162	1,238,375
Expenses:
Lease operating expenses	115,543	140,652	253,188	313,673
Transportation expenses	52,037	55,795	106,960	109,335
Marketing expenses	11,305	9,159	23,593	38,000
General and administrative expenses	59,646	98,650	146,175	177,618
Exploration costs	48	564	2,741	960
Depreciation, depletion and amortization	143,171	215,732	307,229	430,746
Impairment of long-lived assets	0	0	1,153,904	532,617
Taxes, other than income taxes	30,847	58,034	64,914	112,079
(Gains) losses on sale of assets and other, net	2,942	(17,996)	4,019	(30,283)
Total expenses	415,539	560,590	2,062,723	1,684,745
Other income and (expenses):
Interest expense, net of amounts capitalized	(68,434)	(146,100)	(173,653)	(289,201)
Interest expense – affiliates	0	0	0	0
Interest income – affiliates	0	0	0	0
Gain on extinguishment of debt	0	9,151	0	15,786
Equity in losses from consolidated subsidiaries	0	0	0	0
Other, net	(1,302)	(6,146)	(1,168)	(8,359)
Total other income and (expenses)	(69,736)	(143,095)	(174,821)	(281,774)
Reorganization items, net	534,884	0	534,884	0
Income (loss) before income taxes	205,004	(381,857)	(1,132,498)	(728,144)
Income tax expense (benefit)	(3,488)	(2,730)	6,756	(9,857)
Net loss	208,492	(379,127)	(1,139,254)	(718,287)
Reportable Legal Entities [Member] | Linn Energy, LLC
Revenues and other:
Oil, natural gas and natural gas liquids sales	0	0	0	0
Gains (losses) on oil and natural gas derivatives	0	0	0	0
Marketing revenues	0	0	0	0
Other revenues	0	0	0	0
Total revenues	0	0	0	0
Expenses:
Lease operating expenses	0	0	0	0
Transportation expenses	0	0	0	0
Marketing expenses	0	0	0	0
General and administrative expenses	0	0	0	0
Exploration costs	0	0	0	0
Depreciation, depletion and amortization	0	0	0	0
Impairment of long-lived assets			0	0
Taxes, other than income taxes	0	0	2	2
(Gains) losses on sale of assets and other, net	0	0	0	0
Total expenses	0	0	2	2
Other income and (expenses):
Interest expense, net of amounts capitalized	(52,118)	(123,555)	(137,590)	(246,941)
Interest expense – affiliates	0	0	0	0
Interest income – affiliates	2,969	3,235	5,938	5,617
Gain on extinguishment of debt		2,320		8,955
Equity in losses from consolidated subsidiaries	(240,209)	(255,426)	(1,505,445)	(478,237)
Other, net	(1,237)	(5,701)	(1,242)	(7,679)
Total other income and (expenses)	(290,595)	(379,127)	(1,638,339)	(718,285)
Reorganization items, net	499,087		499,087
Income (loss) before income taxes	208,492	(379,127)	(1,139,254)	(718,287)
Income tax expense (benefit)	0	0	0	0
Net loss	208,492	(379,127)	(1,139,254)	(718,287)
Reportable Legal Entities [Member] | Guarantor Subsidiaries
Revenues and other:
Oil, natural gas and natural gas liquids sales	216,426	323,038	416,275	617,021
Gains (losses) on oil and natural gas derivatives	(183,794)	(186,714)	(74,341)	234,800
Marketing revenues	8,551	3,285	17,612	29,497
Other revenues	5,573	4,329	10,711	9,886
Total revenues	46,756	143,938	370,257	891,204
Expenses:
Lease operating expenses	73,127	90,756	160,679	196,588
Transportation expenses	41,092	42,817	83,086	83,751
Marketing expenses	6,727	3,161	14,560	26,357
General and administrative expenses	34,898	61,548	96,255	119,329
Exploration costs	48	564	2,741	960
Depreciation, depletion and amortization	104,718	150,739	212,763	291,438
Impairment of long-lived assets			129,703	325,417
Taxes, other than income taxes	20,852	35,838	40,604	66,549
(Gains) losses on sale of assets and other, net	2,517	(17,185)	3,786	(24,999)
Total expenses	283,979	368,238	744,177	1,085,390
Other income and (expenses):
Interest expense, net of amounts capitalized	36	145	241	1,851
Interest expense – affiliates	(2,969)	(3,235)	(5,938)	(5,617)
Interest income – affiliates	0	0	0	0
Gain on extinguishment of debt		0		0
Equity in losses from consolidated subsidiaries	0	0	0	0
Other, net	11	18	84	(47)
Total other income and (expenses)	(2,922)	(3,072)	(5,613)	(3,813)
Reorganization items, net	(13,289)		(13,289)
Income (loss) before income taxes	(253,434)	(227,372)	(392,822)	(197,999)
Income tax expense (benefit)	(3,652)	(2,719)	6,594	(9,796)
Net loss	(249,782)	(224,653)	(399,416)	(188,203)
Reportable Legal Entities [Member] | Non- Guarantor Subsidiary
Revenues and other:
Oil, natural gas and natural gas liquids sales	99,831	173,381	183,297	329,967
Gains (losses) on oil and natural gas derivatives	1,026	(4,474)	1,534	(1,207)
Marketing revenues	5,969	7,448	11,213	14,980
Other revenues	1,813	1,535	3,861	3,431
Total revenues	108,639	177,890	199,905	347,171
Expenses:
Lease operating expenses	42,416	49,896	92,509	117,085
Transportation expenses	10,945	12,978	23,874	25,584
Marketing expenses	4,578	5,998	9,033	11,643
General and administrative expenses	24,748	37,102	49,920	58,289
Exploration costs	0	0	0	0
Depreciation, depletion and amortization	41,186	63,052	100,029	136,031
Impairment of long-lived assets			1,030,588	272,000
Taxes, other than income taxes	9,995	22,196	24,308	45,528
(Gains) losses on sale of assets and other, net	425	(811)	233	(5,284)
Total expenses	134,293	190,411	1,330,494	660,876
Other income and (expenses):
Interest expense, net of amounts capitalized	(16,352)	(22,690)	(36,304)	(44,111)
Interest expense – affiliates	0	0	0	0
Interest income – affiliates	0	0	0	0
Gain on extinguishment of debt		6,831		6,831
Equity in losses from consolidated subsidiaries	0	0	0	0
Other, net	(76)	(463)	(10)	(633)
Total other income and (expenses)	(16,428)	(16,322)	(36,314)	(37,913)
Reorganization items, net	49,086		49,086
Income (loss) before income taxes	7,004	(28,843)	(1,117,817)	(351,618)
Income tax expense (benefit)	164	(11)	162	(61)
Net loss	6,840	(28,832)	(1,117,979)	(351,557)
Eliminations
Revenues and other:
Oil, natural gas and natural gas liquids sales	0	0	0	0
Gains (losses) on oil and natural gas derivatives	0	0	0	0
Marketing revenues	0	0	0	0
Other revenues	0	0	0	0
Total revenues	0	0	0	0
Expenses:
Lease operating expenses	0	0	0	0
Transportation expenses	0	0	0	0
Marketing expenses	0	0	0	0
General and administrative expenses	0	0	0	0
Exploration costs	0	0	0	0
Depreciation, depletion and amortization	(2,733)	1,941	(5,563)	3,277
Impairment of long-lived assets			(6,387)	(64,800)
Taxes, other than income taxes	0	0	0	0
(Gains) losses on sale of assets and other, net	0	0	0	0
Total expenses	(2,733)	1,941	(11,950)	(61,523)
Other income and (expenses):
Interest expense, net of amounts capitalized	0	0	0	0
Interest expense – affiliates	2,969	3,235	5,938	5,617
Interest income – affiliates	(2,969)	(3,235)	(5,938)	(5,617)
Gain on extinguishment of debt		0		0
Equity in losses from consolidated subsidiaries	240,209	255,426	1,505,445	478,237
Other, net	0	0	0	0
Total other income and (expenses)	240,209	255,426	1,505,445	478,237
Reorganization items, net	0		0
Income (loss) before income taxes	242,942	253,485	1,517,395	539,760
Income tax expense (benefit)	0	0	0	0
Net loss	$ 242,942	$ 253,485	$ 1,517,395	$ 539,760

Subsidiary Guarantors Condens56

Subsidiary Guarantors Condensed Consolidating Statements of Cash Flow (Details) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended		6 Months Ended
	Apr. 30, 2016	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Cash flow from operating activities:
Net loss		$ 208,492	$ (379,127)	$ (1,139,254)	$ (718,287)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation, depletion and amortization		143,171	215,732	307,229	430,746
Impairment of long-lived assets		0	0	1,153,904	532,617
Unit-based compensation expenses				18,553	33,711
Gain on extinguishment of debt		0	(9,151)	0	(15,786)
Amortization and write-off of deferred financing fees				9,829	17,546
(Gains) losses on sale of assets and other, net				3,287	(25,894)
Equity in losses from consolidated subsidiaries		0	0	0	0
Deferred income taxes				3,921	(9,857)
Reorganization items, net				(555,922)	0
Derivatives activities:
Total (gains) losses		183,805	187,202	77,212	(236,653)
Cash settlements				508,097	566,343
Cash settlements on canceled derivatives				358,428	0
Changes in assets and liabilities:
Decrease in accounts receivable – trade, net				9,697	169,978
(Increase) decrease in accounts receivable – affiliates				0	0
(Increase) decrease in other assets				(20,074)	3,523
Increase (decrease) in accounts payable and accrued expenses				42,700	(47,474)
Increase (decrease) in accounts payable and accrued expenses – affiliates				0	0
Increase (decrease) in other liabilities				23,594	(27,031)
Net cash provided by operating activities				801,201	673,482
Cash flow from investing activities:
Development of oil and natural gas properties				(100,565)	(416,347)
Purchases of other property and equipment				(21,393)	(29,287)
Decrease in restricted cash	$ 45,000			53,418	0
Investment in affiliates					0
Change in notes receivable with affiliate				0	0
Proceeds from sale of properties and equipment and other				(2,571)	58,714
Net cash used in investing activities				(71,111)	(386,920)
Cash flow from financing activities:
Proceeds from sale of units				0	233,427
Proceeds from borrowings				978,500	645,000
Repayments of debt				(914,803)	(850,051)
Distributions to unitholders				0	(212,631)
Financing fees and offering costs				(623)	(8,649)
Change in notes payable with affiliate				0	0
Distributions to affiliate					0
Excess tax benefit from unit-based compensation				0	(9,467)
Other				(20,687)	(82,057)
Net cash provided by (used in) financing activities				42,387	(284,428)
Net increase in cash and cash equivalents				772,477	2,134
Cash and cash equivalents:
Beginning				2,168	1,809
Ending		774,645	3,943	774,645	3,943
Reportable Legal Entities [Member] | Linn Energy, LLC
Cash flow from operating activities:
Net loss		208,492	(379,127)	(1,139,254)	(718,287)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation, depletion and amortization		0	0	0	0
Impairment of long-lived assets				0	0
Unit-based compensation expenses				0	0
Gain on extinguishment of debt			(2,320)		(8,955)
Amortization and write-off of deferred financing fees				9,227	16,692
(Gains) losses on sale of assets and other, net				0	0
Equity in losses from consolidated subsidiaries		(240,209)	(255,426)	(1,505,445)	(478,237)
Deferred income taxes				0	0
Reorganization items, net				(498,954)
Derivatives activities:
Total (gains) losses				0	0
Cash settlements				0	0
Cash settlements on canceled derivatives				0
Changes in assets and liabilities:
Decrease in accounts receivable – trade, net				0	0
(Increase) decrease in accounts receivable – affiliates				(437,406)	(371,275)
(Increase) decrease in other assets				0	0
Increase (decrease) in accounts payable and accrued expenses				(36)	0
Increase (decrease) in accounts payable and accrued expenses – affiliates				0	0
Increase (decrease) in other liabilities				37,278	(3,597)
Net cash provided by operating activities				351,112	135,365
Cash flow from investing activities:
Development of oil and natural gas properties				0	0
Purchases of other property and equipment				0	0
Decrease in restricted cash				0
Investment in affiliates					57,223
Change in notes receivable with affiliate				(14,000)	30,400
Proceeds from sale of properties and equipment and other				(4,010)	(2,168)
Net cash used in investing activities				9,990	24,655
Cash flow from financing activities:
Proceeds from sale of units					233,427
Proceeds from borrowings				978,500	645,000
Repayments of debt				(913,210)	(804,698)
Distributions to unitholders					(212,631)
Financing fees and offering costs				(623)	(8,646)
Change in notes payable with affiliate				0	0
Distributions to affiliate					0
Excess tax benefit from unit-based compensation					(9,467)
Other				(1,248)	(3,008)
Net cash provided by (used in) financing activities				63,419	(160,023)
Net increase in cash and cash equivalents				424,521	(3)
Cash and cash equivalents:
Beginning				1,073	38
Ending		425,594	35	425,594	35
Reportable Legal Entities [Member] | Guarantor Subsidiaries
Cash flow from operating activities:
Net loss		(249,782)	(224,653)	(399,416)	(188,203)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation, depletion and amortization		104,718	150,739	212,763	291,438
Impairment of long-lived assets				129,703	325,417
Unit-based compensation expenses				18,553	33,711
Gain on extinguishment of debt			0		0
Amortization and write-off of deferred financing fees				0	0
(Gains) losses on sale of assets and other, net				3,929	(22,903)
Equity in losses from consolidated subsidiaries		0	0	0	0
Deferred income taxes				3,850	(9,796)
Reorganization items, net				0
Derivatives activities:
Total (gains) losses				74,341	(234,800)
Cash settlements				500,075	533,400
Cash settlements on canceled derivatives				356,835
Changes in assets and liabilities:
Decrease in accounts receivable – trade, net				17,993	154,697
(Increase) decrease in accounts receivable – affiliates				30,039	15,425
(Increase) decrease in other assets				(19,039)	8
Increase (decrease) in accounts payable and accrued expenses				47,098	(43,427)
Increase (decrease) in accounts payable and accrued expenses – affiliates				(437,406)	(371,275)
Increase (decrease) in other liabilities				(11,128)	(13,124)
Net cash provided by operating activities				468,112	439,718
Cash flow from investing activities:
Development of oil and natural gas properties				(88,205)	(413,271)
Purchases of other property and equipment				(13,794)	(26,305)
Decrease in restricted cash				0
Investment in affiliates					0
Change in notes receivable with affiliate				0	0
Proceeds from sale of properties and equipment and other				1,297	49,580
Net cash used in investing activities				(100,702)	(389,996)
Cash flow from financing activities:
Proceeds from sale of units					0
Proceeds from borrowings				0	0
Repayments of debt				0	0
Distributions to unitholders					0
Financing fees and offering costs				0	0
Change in notes payable with affiliate				(14,000)	30,400
Distributions to affiliate					0
Excess tax benefit from unit-based compensation					0
Other				(19,439)	(79,063)
Net cash provided by (used in) financing activities				(33,439)	(48,663)
Net increase in cash and cash equivalents				333,971	1,059
Cash and cash equivalents:
Beginning				72	185
Ending		334,043	1,244	334,043	1,244
Reportable Legal Entities [Member] | Non- Guarantor Subsidiary
Cash flow from operating activities:
Net loss		6,840	(28,832)	(1,117,979)	(351,557)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation, depletion and amortization		41,186	63,052	100,029	136,031
Impairment of long-lived assets				1,030,588	272,000
Unit-based compensation expenses				0	0
Gain on extinguishment of debt			(6,831)		(6,831)
Amortization and write-off of deferred financing fees				602	854
(Gains) losses on sale of assets and other, net				(642)	(2,991)
Equity in losses from consolidated subsidiaries		0	0	0	0
Deferred income taxes				71	(61)
Reorganization items, net				(56,968)
Derivatives activities:
Total (gains) losses				2,871	(1,853)
Cash settlements				8,022	32,943
Cash settlements on canceled derivatives				1,593
Changes in assets and liabilities:
Decrease in accounts receivable – trade, net				(8,296)	15,281
(Increase) decrease in accounts receivable – affiliates				0	0
(Increase) decrease in other assets				(1,035)	3,515
Increase (decrease) in accounts payable and accrued expenses				(4,362)	(4,047)
Increase (decrease) in accounts payable and accrued expenses – affiliates				30,039	15,425
Increase (decrease) in other liabilities				(2,556)	(10,310)
Net cash provided by operating activities				(18,023)	98,399
Cash flow from investing activities:
Development of oil and natural gas properties				(12,360)	(3,076)
Purchases of other property and equipment				(7,599)	(2,982)
Decrease in restricted cash				53,418
Investment in affiliates					0
Change in notes receivable with affiliate				0	0
Proceeds from sale of properties and equipment and other				142	11,302
Net cash used in investing activities				33,601	5,244
Cash flow from financing activities:
Proceeds from sale of units					0
Proceeds from borrowings				0	0
Repayments of debt				(1,593)	(45,353)
Distributions to unitholders					0
Financing fees and offering costs				0	(3)
Change in notes payable with affiliate				0	0
Distributions to affiliate					(57,223)
Excess tax benefit from unit-based compensation					0
Other				0	14
Net cash provided by (used in) financing activities				(1,593)	(102,565)
Net increase in cash and cash equivalents				13,985	1,078
Cash and cash equivalents:
Beginning				1,023	1,586
Ending		15,008	2,664	15,008	2,664
Eliminations
Cash flow from operating activities:
Net loss		242,942	253,485	1,517,395	539,760
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation, depletion and amortization		(2,733)	1,941	(5,563)	3,277
Impairment of long-lived assets				(6,387)	(64,800)
Unit-based compensation expenses				0	0
Gain on extinguishment of debt			0		0
Amortization and write-off of deferred financing fees				0	0
(Gains) losses on sale of assets and other, net				0	0
Equity in losses from consolidated subsidiaries		240,209	255,426	1,505,445	478,237
Deferred income taxes				0	0
Reorganization items, net				0
Derivatives activities:
Total (gains) losses				0	0
Cash settlements				0	0
Cash settlements on canceled derivatives				0
Changes in assets and liabilities:
Decrease in accounts receivable – trade, net				0	0
(Increase) decrease in accounts receivable – affiliates				407,367	355,850
(Increase) decrease in other assets				0	0
Increase (decrease) in accounts payable and accrued expenses				0	0
Increase (decrease) in accounts payable and accrued expenses – affiliates				407,367	355,850
Increase (decrease) in other liabilities				0	0
Net cash provided by operating activities				0	0
Cash flow from investing activities:
Development of oil and natural gas properties				0	0
Purchases of other property and equipment				0	0
Decrease in restricted cash				0
Investment in affiliates					(57,223)
Change in notes receivable with affiliate				14,000	(30,400)
Proceeds from sale of properties and equipment and other				0	0
Net cash used in investing activities				(14,000)	(26,823)
Cash flow from financing activities:
Proceeds from sale of units					0
Proceeds from borrowings				0	0
Repayments of debt				0	0
Distributions to unitholders					0
Financing fees and offering costs				0	0
Change in notes payable with affiliate				14,000	(30,400)
Distributions to affiliate					57,223
Excess tax benefit from unit-based compensation					0
Other				0	0
Net cash provided by (used in) financing activities				14,000	26,823
Net increase in cash and cash equivalents				0	0
Cash and cash equivalents:
Beginning				0	0
Ending		$ 0	$ 0	$ 0	$ 0