CorEnergy Infrastructure Trust (CORR) 10-Q 9 Nov 21 2021 Q3 Quarterly report Financial data

Cover Page

Cover Page - shares	9 Months Ended
	Sep. 30, 2021	Nov. 02, 2021
Entity Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2021
Document Transition Report	false
Entity File Number	001-33292
Entity Registrant Name	CORENERGY INFRASTRUCTURE TRUST, INC.
Entity Incorporation, State or Country Code	MD
Entity Tax Identification Number	20-3431375
Entity Address, Address Line One	1100 Walnut, Ste. 3350
Entity Address, City or Town	Kansas City,
Entity Address, State or Province	MO
Entity Address, Postal Zip Code	64106
City Area Code	(816)
Local Phone Number	875-3705
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		14,866,799
Entity Central Index Key	0001347652
Amendment Flag	false
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q3
Current Fiscal Year End Date	--12-31
Common Stock
Entity Information [Line Items]
Title of 12(b) Security	Common Stock, par value $0.001 per share
Trading Symbol	CORR
Security Exchange Name	NYSE
Series A Cumulative Redeemable Preferred Stock
Entity Information [Line Items]
Title of 12(b) Security	7.375% Series A Cumulative Redeemable Preferred Stock
Trading Symbol	CORRPrA
Security Exchange Name	NYSE

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Sep. 30, 2021	Dec. 31, 2020	Sep. 30, 2020
Assets
Property and equipment, net of accumulated depreciation of $32,592,641 and $22,580,810 (Crimson VIE: $341,422,699, and $0, respectively)	$ 445,250,237	$ 106,224,598
Leased property, net of accumulated depreciation of $247,893 and $6,832,167	1,278,135	64,938,010
Financing notes and related accrued interest receivable, net of reserve of $600,000 and $600,000	1,078,072	1,209,736
Cash and cash equivalents (Crimson VIE: $4,129,699 and $0, respectively)	15,091,957	99,596,907
Accounts and other receivables (Crimson VIE: $11,426,137 and $0, respectively)	14,573,047	3,675,977
Due from affiliated companies (Crimson VIE: $953,806 and $0, respectively)	953,806	0
Deferred costs, net of accumulated amortization of $250,564 and $2,130,334	891,783	1,077,883
Inventory (Crimson VIE: $3,229,161 and $0, respectively)	3,342,111	87,940
Prepaid expenses and other assets (Crimson VIE: $5,159,383 and $0, respectively)	10,550,792	2,054,804
Operating right-of-use assets (Crimson VIE: $5,950,501 and $0, respectively)	6,433,505	85,879
Deferred tax asset, net	4,060,239	4,282,576
Goodwill	16,210,020	1,718,868
Total Assets	519,713,704	284,953,178
Liabilities and Equity
Secured credit facilities, net of deferred financing costs of $1,427,667 and $0	102,572,333	0
Unsecured convertible senior notes, net of discount and debt issuance costs of $2,548,595 and $3,041,870	115,501,404	115,008,130
Asset retirement obligation	0	8,762,579
Accounts payable and other accrued liabilities (Crimson VIE: $14,416,975 and $0, respectively)	20,901,358	4,628,847
Management fees payable	0	971,626
Income tax liability	33,027	0
Due to affiliated companies (Crimson VIE: $765,228 and $0, respectively)	765,228	0
Operating lease liability (Crimson VIE: $5,826,885 and $0, respectively)	6,281,014	56,441
Unearned revenue (Crimson VIE $315,000 and $0, respectively)	6,001,622	6,125,728
Total Liabilities	252,055,986	135,553,351
Commitments and Contingencies (Note 10)
Equity
Additional paid-in capital	341,331,070	339,742,380
Retained deficit	(324,749,301)	(315,626,555)
Total CorEnergy Equity	146,122,994	149,399,827	$ 155,063,756
Non-controlling interest (Crimson)	121,534,724	0
Total Equity	267,657,718	149,399,827
Total Liabilities and Equity	519,713,704	284,953,178
Series A Cumulative Redeemable Preferred Stock
Equity
Series A Cumulative Redeemable Preferred Stock 7.375%, $129,525,675 and $125,270,350 liquidation preference ($2,500 per share, $0.001 par value), 10,000,000 authorized; 51,810 and 50,108 issued and outstanding at September 30, 2021 and December 31, 2020, respectively	129,525,675	125,270,350
Non-Convertible Common Stock
Equity
Common stock, value	14,866	13,652
Class B Common Stock
Equity
Common stock, value	$ 684	$ 0

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	9 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Accumulated depreciation, property and equipment	$ 32,592,641	$ 22,580,810
Property, plant, and equipment, after accumulated depreciation	445,250,237	106,224,598
Accumulated depreciation, leased property	247,893	6,832,167
Reserve for financing notes	600,000	600,000
Cash and cash equivalents	15,091,957	99,596,907
Accounts and other receivables	14,573,047	3,675,977
Due from affiliated companies	953,806	0
Accumulated amortization, deferred costs	250,564	2,130,334
Inventory	3,342,111	87,940
Prepaid expenses and other assets	10,550,792	2,054,804
Operating right-of-use assets	6,433,505	85,879
Debt issuance costs, net	1,427,667	0
Accounts payable and other accrued liabilities	20,901,358	4,628,847
Due to affiliated companies	765,228	0
Operating lease liabilities	6,281,014	56,441
Unearned revenue	$ 6,001,622	6,125,728
Capital stock non-convertible, shares issued (in shares)	14,866,799
Capital stock non-convertible, shares outstanding (in shares)	14,866,799
Series A Cumulative Redeemable Preferred Stock
Preferred stock interest rate	7.375%
Preferred stock, liquidation preference	$ 129,525,675	$ 125,270,350
Preferred stock, liquidation preference (in dollars per share)	$ 2,500	$ 2,500
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized (in shares)	10,000,000	10,000,000
Preferred stock, shares issued (in shares)	51,810	50,108
Preferred stock, shares outstanding (in shares)	51,810	50,108
Non-Convertible Common Stock
Capital stock non-convertible, par value (in dollars per share)	$ 0.001	$ 0.001
Capital stock non-convertible, shares issued (in shares)	14,866,799	13,651,521
Capital stock non-convertible, shares outstanding (in shares)	14,866,799	13,651,521
Capital stock non-convertible, shares authorized (in shares)	100,000,000	100,000,000
Class B Common Stock
Capital stock non-convertible, par value (in dollars per share)	$ 0.001	$ 0.001
Capital stock non-convertible, shares issued (in shares)	683,761	0
Capital stock non-convertible, shares outstanding (in shares)	683,761	0
Capital stock non-convertible, shares authorized (in shares)	11,896,100	11,896,100
Convertible Debt
Unsecured convertible senior notes, unamortized discount and debt issuance costs	$ 2,548,595	$ 3,041,870
Property, Plant and Equipment, Other Types
Accumulated depreciation, property and equipment	32,592,641	22,580,810
Variable Interest Entity, Primary Beneficiary
Property, plant, and equipment, after accumulated depreciation	341,422,699	0
Cash and cash equivalents	4,129,699	0
Accounts and other receivables	11,426,137	0
Due from affiliated companies	953,806	0
Inventory	3,229,161	0
Prepaid expenses and other assets	5,159,383	0
Operating right-of-use assets	5,950,501	0
Accounts payable and other accrued liabilities	14,416,975	0
Due to affiliated companies	765,228	0
Operating lease liabilities	5,826,885	0
Unearned revenue	$ 315,000	$ 0

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Revenue
Lease revenue	$ 32,915	$ 20,126	$ 1,208,915	$ 21,320,998
Deferred rent receivable write-off	0	0	0	(30,105,820)
Total Revenue	37,028,882	4,625,380	92,365,958	5,459,858
Expenses
General and administrative	5,156,087	2,793,568	20,374,534	10,195,635
Depreciation, amortization and ARO accretion expense	3,690,856	2,169,806	10,337,639	11,479,799
Loss on impairment of leased property	0	0	0	140,268,379
Loss on impairment and disposal of leased property	0	0	5,811,779	146,537,547
Loss on termination of lease	0	0	165,644	458,297
Total Expenses	27,654,395	6,401,817	84,375,557	312,975,464
Operating Income (loss)	9,374,487	(1,776,437)	7,990,401	(307,515,606)
Other Income (expense)
Other income	4,040	29,654	366,859	449,512
Interest expense	(3,351,967)	(2,247,643)	(9,578,677)	(8,053,650)
Gain (loss) on extinguishment of debt	0	0	(861,814)	11,549,968
Total Other Income (expense)	(3,347,927)	(2,217,989)	(10,073,632)	3,945,830
Income (Loss) before income taxes	6,026,560	(3,994,426)	(2,083,231)	(303,569,776)
Taxes
Current tax expense (benefit)	(6,927)	(2,431)	41,313	(399,505)
Deferred tax expense (benefit)	113,516	(72,897)	222,339	225,628
Income tax expense (benefit), net	106,589	(75,328)	263,652	(173,877)
Net Income (loss)	5,919,971	(3,919,098)	(2,346,883)	(303,395,899)
Less: Net income attributable to non-controlling interest	3,155,685	0	6,775,863	0
Net income (loss) attributable to CorEnergy Stockholders	2,764,286	(3,919,098)	(9,122,746)	(303,395,899)
Preferred dividend requirements	2,388,130	2,309,672	7,007,474	6,880,137
Net income (loss) attributable to Common Stockholders	$ 376,156	$ (6,228,770)	$ (16,130,220)	$ (310,276,036)
Earnings (loss) Per Common Share:
Basic (in dollars per share)	$ 0.02	$ (0.46)	$ (1.13)	$ (22.73)
Diluted (in dollars per share)	$ 0.02	$ (0.46)	$ (1.13)	$ (22.73)
Weighted Average Shares of Common Stock Outstanding:
Basic (in shares)	15,426,226	13,651,521	14,252,305	13,650,449
Diluted (in shares)	15,426,226	13,651,521	14,252,305	13,650,449
Dividends declared per share (in dollars per share)	$ 0.050	$ 0.050	$ 0.150	$ 0.850
Transportation and distribution
Revenue
Revenue from contracts with customers	$ 34,286,394	$ 4,573,155	$ 83,681,876	$ 14,156,361
Expenses
Cost of revenue	16,089,414	1,438,443	41,795,421	4,035,807
Pipeline loss allowance subsequent sales
Revenue
Revenue from contracts with customers	2,124,581	0	6,115,836	0
Expenses
Cost of revenue	2,718,038	0	5,890,540	0
Other
Revenue
Revenue from contracts with customers	$ 584,992	$ 32,099	$ 1,359,331	$ 88,319

Consolidated Statements of Equi

Consolidated Statements of Equity - USD ($)		Total	Series A, Internalization	Common Stock, Internalization	Class B Common Stock, Internalization	Class B Common Stock	Capital Stock	Capital StockCommon Stock, Internalization	Common Stock	Common StockClass B Common Stock, Internalization	Common StockClass B Common Stock	Preferred Stock	Preferred StockSeries A, Internalization	Additional Paid-in Capital	Additional Paid-in CapitalSeries A, Internalization	Additional Paid-in CapitalCommon Stock, Internalization	Additional Paid-in CapitalClass B Common Stock, Internalization	Retained Deficit	Non-controlling Interest
Beginning balance (in shares) at Dec. 31, 2019									13,638,916
Beginning balance at Dec. 31, 2019		$ 476,739,439							$ 13,639			$ 125,493,175		$ 360,844,497				$ (9,611,872)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)		(162,042,368)																(162,042,368)
Series A preferred stock dividends		(2,313,780)												(2,313,780)
Preferred stock repurchases	[1]	(161,997)										(222,825)		7,932				52,896
Common Stock dividends		(10,238,640)												(10,238,640)
Common stock issued upon exchange of convertible notes (in shares)									12,605
Common Stock issued upon exchange of convertible notes		419,129							$ 13					419,116
Ending balance (in shares) at Mar. 31, 2020									13,651,521
Ending balance at Mar. 31, 2020		302,401,783							$ 13,652			125,270,350		348,719,125				(171,601,344)
Beginning balance (in shares) at Dec. 31, 2019									13,638,916
Beginning balance at Dec. 31, 2019		476,739,439							$ 13,639			125,493,175		360,844,497				(9,611,872)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)		(303,395,899)
Crimson A-2 Units dividends payment in kind		0
Stock issued, value, internalization transaction			$ 0	$ 0	$ 0
Ending balance (in shares) at Sep. 30, 2020									13,651,521
Ending balance at Sep. 30, 2020									$ 13,652			125,270,350		342,734,629				(312,954,875)
Beginning balance (in shares) at Mar. 31, 2020									13,651,521
Beginning balance at Mar. 31, 2020		302,401,783							$ 13,652			125,270,350		348,719,125				(171,601,344)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)		(137,434,433)																(137,434,433)
Series A preferred stock dividends		(2,309,672)												(2,309,672)
Common Stock dividends		(682,576)												(682,576)
Ending balance (in shares) at Jun. 30, 2020									13,651,521
Ending balance at Jun. 30, 2020		161,975,102							$ 13,652			125,270,350		345,726,877				(309,035,777)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)		(3,919,098)																(3,919,098)
Series A preferred stock dividends		(2,309,672)												(2,309,672)
Common Stock dividends		(682,576)												(682,576)
Ending balance (in shares) at Sep. 30, 2020									13,651,521
Ending balance at Sep. 30, 2020									$ 13,652			125,270,350		342,734,629				(312,954,875)
Beginning balance (in shares) at Dec. 31, 2020						0	13,651,521				0
Beginning balance at Dec. 31, 2020		149,399,827					$ 13,652				$ 0	125,270,350		339,742,380				(315,626,555)	$ 0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)		(10,694,263)																(12,299,571)	1,605,308
Series A preferred stock dividends		(2,309,672)												(2,309,672)
Common Stock dividends		(682,576)												(682,576)
Equity attributable to non-controlling interest (Note 3)		115,323,036																	115,323,036
Ending balance (in shares) at Mar. 31, 2021							13,651,521				0
Ending balance at Mar. 31, 2021		251,036,352					$ 13,652				$ 0	125,270,350		336,750,132				(327,926,126)	116,928,344
Beginning balance (in shares) at Dec. 31, 2020						0	13,651,521				0
Beginning balance at Dec. 31, 2020		149,399,827					$ 13,652				$ 0	125,270,350		339,742,380				(315,626,555)	0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)		(2,346,883)
Crimson A-2 Units dividends payment in kind		$ (610,353)
Stock issued, value, internalization transaction			4,245,112	7,096,153	3,288,890
Ending balance (in shares) at Sep. 30, 2021		14,866,799				683,761	14,866,799				683,761
Ending balance at Sep. 30, 2021		$ 267,657,718					$ 14,866				$ 684	129,525,675		341,331,070				(324,749,301)	121,534,724
Beginning balance (in shares) at Mar. 31, 2021							13,651,521				0
Beginning balance at Mar. 31, 2021		251,036,352					$ 13,652				$ 0	125,270,350		336,750,132				(327,926,126)	116,928,344
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)		2,427,409																412,539	2,014,870
Series A preferred stock dividends		(2,309,672)												(2,309,672)
Common Stock dividends		(682,576)												(682,576)
Reinvestment of dividends paid to common stockholders (in shares)							21,805
Reinvestment of dividends paid to common stockholders		132,795					$ 21							132,774
Crimson cash distribution on A-1 Units		(604,951)																	(604,951)
Crimson A-2 Units dividends payment in kind		(406,000)																	(406,000)
Equity attributable to non-controlling interest		1,288,726																	1,288,726
Ending balance (in shares) at Jun. 30, 2021							13,673,326				0
Ending balance at Jun. 30, 2021		250,882,083					$ 13,673				$ 0	125,270,350		333,890,658				(327,513,587)	119,220,989
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)		5,919,971																2,764,286	3,155,685
Series A preferred stock dividends		(2,388,130)												(2,388,130)
Common Stock dividends		(741,530)												(741,530)
Reinvestment of dividends paid to common stockholders (in shares)							36,228
Reinvestment of dividends paid to common stockholders		174,619					$ 36							174,583
Common stock issued under director's compensation plan							3,399
Common stock issued under director's compensation plan		22,500					$ 3							22,497
Crimson cash distribution on A-1 Units		(841,950)																	(841,950)
Crimson A-2 Units dividends payment in kind		(204,353)																	(204,353)
Equity attributable to non-controlling interest		$ 204,353																	204,353
Stock issued, internalization transaction (in shares)								1,153,846		683,761
Stock issued, value, internalization transaction			$ 4,245,112	$ 7,096,153	$ 3,288,890			$ 1,154		$ 684			$ 4,255,325		$ (10,213)	$ 7,094,999	$ 3,288,206
Ending balance (in shares) at Sep. 30, 2021		14,866,799				683,761	14,866,799				683,761
Ending balance at Sep. 30, 2021		$ 267,657,718					$ 14,866				$ 684	$ 129,525,675		$ 341,331,070				$ (324,749,301)	$ 121,534,724
[1]	In connection with the repurchase of Series A Preferred Stock during 2020, the deduction from preferred dividends of $52,896 represents the discount in the repurchase price paid compared to the carrying amount derecognized.

Consolidated Statements of Eq_2

Consolidated Statements of Equity (Parenthetical)	3 Months Ended
	Mar. 31, 2020USD ($)
Statement of Stockholders' Equity [Abstract]
Deduction from preferred dividends	$ 52,896

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Operating Activities
Net loss	$ (2,346,883)	$ (303,395,899)
Adjustments to reconcile net loss to net cash provided by operating activities:
Deferred income tax, net	222,337	225,628
Depreciation, amortization and ARO accretion	11,530,460	12,441,775
Loss on impairment of leased property	0	140,268,379
Loss on impairment and disposal of leased property	5,811,779	146,537,547
Loss on termination of lease	165,644	458,297
Deferred rent receivable write-off, noncash	0	30,105,820
(Gain) loss on extinguishment of debt	861,814	(11,549,968)
Non-cash lease expense	373,847	0
Gain on sale of equipment	(16,508)	(3,542)
Changes in assets and liabilities:
Deferred rent receivable	0	(247,718)
Accounts and other receivables	702,251	1,040,064
Financing note accrued interest receivable	(8,780)	(11,293)
Inventory	(1,572,534)	0
Prepaid expenses and other assets	(2,409,857)	(1,056,726)
Due from affiliated companies, net	(188,578)	0
Management fee payable	(971,626)	(700,194)
Accounts payable and other accrued liabilities	987,899	(2,551,374)
Income tax liability	33,027	0
Operating lease liability	(496,900)	0
Unearned revenue	(439,106)	(838,422)
Net cash provided by operating activities	12,238,286	10,722,374
Investing Activities
Acquisition of Crimson Midstream Holdings, net of cash acquired	(69,002,053)	0
Acquisition of Corridor InfraTrust Management, net of cash acquired	952,487	0
Purchases of property and equipment, net	(15,024,412)	(885,711)
Proceeds from sale of property and equipment	97,210	7,500
Proceeds from insurance recovery	60,153	0
Principal payment on financing note receivable	113,595	43,333
Decrease in financing note receivable	26,849	0
Net cash used in investing activities	(82,776,171)	(834,878)
Financing Activities
Debt financing costs	(2,735,922)	0
Repurchases of Series A preferred stock	0	(161,997)
Dividends paid on Series A preferred stock	(7,007,474)	(6,933,124)
Dividends paid on Common Stock	(1,799,268)	(11,603,792)
Common stock issued under director's compensation plan	22,500	0
Cash paid for maturity of convertible notes	0	(1,676,000)
Cash paid for repurchase of convertible notes	0	(1,316,250)
Cash paid for settlement of Pinedale Secured Credit Facility	0	(3,074,572)
Distributions to non-controlling interest	(1,446,901)	0
Advances on revolving line of credit	19,000,000	0
Payments on revolving line of credit	(16,000,000)	0
Principal payments on secured credit facilities	(4,000,000)	(1,764,000)
Net cash used in financing activities	(13,967,065)	(26,529,735)
Net change in Cash and Cash Equivalents	(84,504,950)	(16,642,239)
Cash and Cash Equivalents at beginning of period	99,596,907	120,863,643
Cash and Cash Equivalents at end of period	15,091,957	104,221,404
Supplemental Disclosure of Cash Flow Information
Interest paid	10,206,280	9,066,335
Income taxes paid (net of refunds)	(635,730)	(466,382)
Non-Cash Investing Activities
Proceeds from sale of leased property provided directly to secured lender	0	18,000,000
In-kind consideration for the Grand Isle Gathering System provided as partial consideration for the Crimson Midstream Holdings acquisition	48,873,169	0
Crimson Credit Facility assumed and refinanced in connection with the Crimson Midstream Holdings acquisition	105,000,000	0
Equity consideration attributable to non-controlling interest holder in connection with the Crimson Midstream Holdings acquisition	116,205,762	0
Purchases of property, plant and equipment in accounts payable and other accrued liabilities	0	313,859
Non-Cash Financing Activities
Change in accounts payable and accrued expenses related to debt financing costs	235,198	0
Common Stock issued upon exchange and conversion of convertible notes	0	419,129
Proceeds from sale of leased property used in settlement of Pinedale Secured Credit Facility	0	(18,000,000)
Crimson A-2 Units dividends payment in kind	610,353	0
Series A, Internalization
Non-Cash Investing Activities
Stock issued, value, internalization transaction	4,245,112	0
Common Stock, Internalization
Non-Cash Investing Activities
Stock issued, value, internalization transaction	7,096,153	0
Class B Common Stock, Internalization
Non-Cash Investing Activities
Stock issued, value, internalization transaction	$ 3,288,890	$ 0

Introduction and Basis of Prese

Introduction and Basis of Presentation	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
INTRODUCTION AND BASIS OF PRESENTATION	INTRODUCTION AND BASIS OF PRESENTATION Introduction CorEnergy Infrastructure Trust, Inc. (referred to as "CorEnergy" or "the Company"), was organized as a Maryland corporation and commenced operations on December 8, 2005. The Company's common shares are listed on the New York Stock Exchange ("NYSE") under the symbol "CORR" and its depositary shares representing Series A Preferred Stock are listed on the NYSE under the symbol "CORR PrA". The Company owns and operates or leases critical energy midstream infrastructure connecting the upstream and downstream sectors within the industry. The Company currently generates revenue from the transportation, via pipeline, of natural gas and crude oil for its customers in Missouri and California, respectively. The pipelines are located in areas where it would be difficult to replicate rights of way or transport natural gas or crude oil via non-pipeline alternatives resulting in the Company's assets providing utility-like criticality in the midstream supply chain for its customers. Prior to 2021, the Company focused primarily on entering into long-term triple-net participating leases with energy companies, and also has provided other types of capital, including loans secured by energy infrastructure assets. Over the last twelve months, the Company's asset portfolio has undergone significant changes. The Company divested all of its leased assets, including the Grand Isle Gathering System ("GIGS") and Pinedale Liquids Gathering System ("Pinedale LGS"), which are described in this Report. Crimson Acquisition On February 4, 2021, the Company acquired a 49.50 percent interest in Crimson Midstream Holdings, LLC ("Crimson"), a California Public Utilities Commission ("CPUC") regulated crude oil pipeline owner and operator. The acquired assets include four critical infrastructure pipeline systems spanning approximately 2,000 miles (including 1,300 active miles) across northern, central and southern California, connecting desirable native California crude production to in-state refineries producing state-mandated specialized fuel blends, among other products. This interest was acquired effective February 1, 2021 and is referred to throughout this Report as the "Crimson Transaction." The repositioning of the Company's asset portfolio from a focus on non-operated leased assets to one of owned and operated assets is enabled by its U.S. Internal Revenue Service ("IRS") Private Letter Ruling ("PLR") related to qualifying income for operated assets. As a result, all of the Company's current assets are owned and operated which provides it with an opportunity to grow the business organically using its footprint in addition to making acquisitions. CorEnergy considers its investments in these energy infrastructure assets to be a single business segment and reports them accordingly in its financial statements. Management Internalization On February 4, 2021, the Company entered into a Contribution Agreement with Richard C. Green, Rick Kreul, Rebecca M. Sandring, Sean DeGon, Jeff Teeven, Jeffrey E. Fulmer, David J. Schulte (as Trustee of the DJS Trust under Trust Agreement dated July 18, 2016), and Campbell Hamilton, Inc., which is an entity controlled by David J. Schulte (collectively, the "Contributors"), and Corridor InfraTrust Management, LLC ("Corridor" or the "Manager"), the Company's external manager, pursuant to which the Company agreed to acquire Corridor, its external manager (subject to stockholder approval as required by NYSE rules). The required stockholder approval was received at the Company’s Annual Meeting on June 29, 2021, and the Internalization and all related transactions closed on July 6, 2021 for a total consideration of approximately $14.6 million in equity of the Company. Pursuant to the Contribution Agreement, the Company issued (i) 1,153,846 shares of Common Stock, (ii) 683,761 shares of Class B Common Stock, and (iii) 170,213 depositary shares representing our Series A Preferred Stock. Following the Internalization, our senior management team continues to oversee, manage and operate the Company, and the Company is are no longer externally managed by our former Manager. As an internally managed company, the Company no longer pay the former Manager any fees or expense reimbursements arising from the Management Agreement but rather incur the former Manager's direct employee compensation and office related expenses. The principal executive offices of our Company and the former Manager are located at 1100 Walnut, Suite 3350, Kansas City, Missouri 64106. Our telephone number is (816) 875-3705. Basis of Presentation and Consolidation T he accompanying consolidated financial statements include CorEnergy accounts and the accounts of its wholly-owned subsidiaries and variable interest entities ("VIEs") for which CorEnergy is the primary beneficiary. The consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles ("GAAP") set forth in the Accounting Standards Codification ("ASC"), as published by the Financial Accounting Standards Board (" FASB"), and with the Securities and Exchange Commission (" SEC") instructions to Form 10-Q, and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. The accompanying consolidated financial statements reflect all adjustments that are, in the opinion of management, necessary for a fair presentation of the Company's financial position, results of operations, and cash flows for the periods presented. There were no adjustments that, in the opinion of management, were not of a normal and recurring nature. All intercompany transactions and balances have been eliminated in consolidation, and the Company's net earnings have been reduced by the portion of net earnings attributable to non-controlling interests, when applicable. The Company consolidates a VIE when it is the primary beneficiary, which is the party that has both (i) the power to direct the activities that most significantly impact the VIE's economic performance and (ii) through its interests in the VIE, the obligation to absorb losses or the right to receive benefits from the VIE that could potentially be significant to the VIE. In order to determine whether it owns a variable interest in a VIE, the Company performs a qualitative analysis of the entity's design, primary decision makers, key agreements governing the VIE, voting interests and significant activities impacting the VIE's economic performance. The Company continually monitors consolidated VIEs to determine if any events have occurred that could cause the primary beneficiary to change. As described above, the Company acquired a 49.50 percent interest in Crimson, which is a legal entity that meets the VIE criteria. As a result of its consolidation analysis more fully described in Note 15 ("Variable Interest Entity"), the Company determined it is the primary beneficiary of Crimson due to its related party relationship with Crimson's 50.50 percent interest holder. Therefore, beginning February 1, 2021, Crimson is consolidated in the Company's consolidated financial statements and the non-controlling interest is presented as a component of equity. Refer to Note 13 ("Stockholders' Equity") for further discussion of the non-controlling interest in Crimson. The consolidated financial statements also include the accounts of any limited partnerships where the Company represents the general partner and, based on all facts and circumstances, controls such limited partnerships, unless the limited partner has substantive participating rights or substantive kick-out rights. Refer to Note 15 ("Variable Interest Entity"), for further discussion of the Company's consolidated VIEs. Operating results for the three and nine months ended September 30, 2021 are not necessarily indicative of the results that may be expected for the year ending December 31, 2021 or any other interim or annual period. These consolidated financial statements and Management's Discussion and Analysis of the Financial Condition and Results of Operations should be read in conjunction with CorEnergy's Annual Report on Form 10-K, for the year ended December 31, 2020, filed with the SEC on March 4, 2021 (the "2020 CorEnergy 10-K").

Recent Accounting Pronouncement

Recent Accounting Pronouncements	9 Months Ended
	Sep. 30, 2021
Accounting Standards Update and Change in Accounting Principle [Abstract]
RECENT ACCOUNTING PRONOUNCEMENTS	RECENT ACCOUNTING PRONOUNCEMENTS In June of 2016, the FASB issued ASU 2016-13 " Financial Instruments - Credit Losses " ("ASU 2016-13"), which introduces an approach based on expected losses to estimate credit losses on certain types of financial instruments. The new model, referred to as the current expected credit losses ("CECL model"), will apply to financial assets subject to credit losses and measured at amortized cost, and certain off-balance sheet credit exposures. ASU 2016-13 is effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. In November of 2019, the FASB issued ASU 2019-10, Financial Instruments - Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842) Effective Dates , which deferred the effective dates of these standards for certain entities. Based on the guidance for smaller reporting companies, the effective date of ASU 2016-13 is deferred for the Company until fiscal year 2023 with early adoption permitted, and the Company has elected to defer adoption of this standard. Although the Company has elected to defer adoption of ASU 2016-13, it will continue to evaluate the potential impact of the standard on its consolidated financial statements. As part of its ongoing assessment work, the Company has completed training on the CECL model and has begun developing policies, processes and internal controls. In December of 2019, the FASB issued ASU 2019-12, "Simplifying the Accounting for Income Taxes (Topic 740)" ("ASU 2019-12"), which is intended to simplify various aspects related to accounting for income taxes. ASU 2019-12 removes certain exceptions to the general principles in Topic 740 and also clarifies and amends existing guidance to improve consistent application. ASU 2019-12 is effective for fiscal years beginning after December 15, 2020 and interim periods within those fiscal years. The Company adopted ASU 2019-12 as of January 1, 2021, and it did not have a material impact on its consolidated financial statements. In March of 2020, the FASB issued ASU 2020-04, "Reference Rate Reform (Topic 848)" ("ASU 2020-04"). In response to concerns about structural risks of interbank offered rates including the risk of cessation of the London Interbank Offered Rate (LIBOR), regulators in several jurisdictions around the world have undertaken reference rate reform initiatives to identify alternative reference rates that are more observable and less susceptible to manipulation. The provisions of ASU 2020-04 are elective and apply to all entities, subject to meeting certain criteria, that have debt or hedging contracts, among other contracts, that reference LIBOR or another reference rate expected to be discontinued because of reference rate reform. ASU 2020-04, among other things, provides optional expedients and exceptions for a limited period of time for applying U.S. GAAP to these contracts if certain criteria are met to ease the potential burden in accounting for or recognizing the effects of reference rate reform on financial reporting. ASU 2020-04 is effective for all entities as of March 12, 2020 through December 31, 2022. The Company is currently evaluating its contracts that reference LIBOR and the optional expedients and exceptions provided by the FASB. In August 2020, the FASB issued ASU 2020-06, " Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity " ("ASU 2020-06"). The new guidance (i) simplifies an issuer's accounting for convertible instruments by eliminating the cash conversion and beneficial conversion feature models in ASC 470-20 that require separate accounting for embedded conversion features, (ii) simplifies the settlement assessment that issuers perform to determine whether a contract in its own equity qualifies for equity classification and (iii) requires entities to use the if-converted method for all convertible instruments and generally requires them to include the effect of share settlement for instruments that may be settled in cash or shares. ASU 2020-06 is effective for fiscal years beginning after December 15, 2021. Early adoption is permitted for fiscal years beginning after December 15, 2020, but an entity must early adopt the guidance at the beginning of the fiscal year. The Company elected to early adopt ASU 2020-6 on January 1, 2021 and noted that the standard does not have an impact on the Company's consolidated financial statements.

Acquisitions

Acquisitions	9 Months Ended
	Sep. 30, 2021
Business Combination and Asset Acquisition [Abstract]
ACQUISITIONS	ACQUISITIONS Crimson Midstream Holdings, LLC Effective February 1, 2021, the Company completed the acquisition of a 49.50 percent interest in Crimson (which includes a 49.50 percent voting interest and the right to 100.0 percent of the economic benefit of Crimson's business, after satisfying the distribution rights of the remaining equity holders) for total consideration with a fair value of $343.8 million after giving effect to the initial working capital adjustments and with the right to acquire the remaining 50.50 percent, subject to CPUC approval. After giving effect to the initial working capital adjustments, the consideration consisted of a combination of cash on hand of $74.6 million, commitments to issue new common and preferred equity valued at $115.3 million, contribution of the GIGS asset with a fair value of $48.9 million to the sellers and $105.0 million in new term loan and revolver borrowings, all as detailed further below. The consideration was subject to a final working capital adjustment. Crimson is a CPUC regulated crude oil pipeline owner and operator, and its assets include four critical infrastructure pipeline systems spanning approximately 2,000 miles (including 1,300 active miles) across northern, central and southern California, connecting California crude production to in-state refineries. To effect the Crimson Transaction, on February 4, 2021, the Company entered into and consummated a Membership Interest Purchase Agreement (the "MIPA") with CGI Crimson Holdings, L.L.C. ("Carlyle"), Crimson, and John D. Grier and certain affiliated trusts of Grier (the "Grier Members"). Pursuant to the terms of the MIPA, the Company acquired all of the Class C Units of Crimson owned by Carlyle, which represents 49.50 percent of all of the issued and outstanding membership interests of Crimson for approximately $66.0 million in cash (net of initial working capital adjustments) and the transfer to Carlyle of the Company's interest in GIGS (as further described in Note 5 ("Leased Properties And Leases")). Crimson Midstream Operating and Corridor MoGas also entered into a $105.0 million Amended and Restated Credit Agreement with Wells Fargo (as further described below and in Note 12 ("Debt")). Simultaneously, Crimson, the Company, and the Grier Members entered into the Third Amended and Restated Limited Liability Company Agreement ("Third LLC Agreement”) of Crimson. Pursuant to the terms of the Third LLC Agreement, the Grier Members' outstanding membership interests in Crimson were exchanged for 1,613,202 Class A-1 Units of Crimson, 2,436,000 Class A-2 Units of Crimson and 2,450,142 Class A- 3 Units of Crimson, which, as described in Note 13 ("Stockholders' Equity"), may eventually be exchangeable for shares of the Company's common and preferred stock. The Company received 10,000 Class B-1 Units, which represent the Company's economic interest in Crimson. The Class A-1 Units issued were subject to a final working capital adjustment. Additionally, 495,000 Class C-1 Units (representing 49.50 percent of the voting interests under the Third LLC Agreement) were issued to the Company in exchange for the former Class C Units acquired from Carlyle and 505,000 Class C-1 Units (representing 50.50 percent of the voting interests under the Third LLC Agreement) were issued to the Grier Members, in exchange for the Class C Units held by the Grier Members prior to the Crimson Transaction. In June 2021, the final working capital adjustment was made for the Crimson Transaction which resulted in an increase in the assets acquired of $1,790,455. This resulted in an additional 37,043 Class A-1 Units being issued to the Grier Members for their 50.50 percent ownership interest and $907,728 of additional cash being paid for the 49.50 percent ownership interest CorEnergy purchased. The newly issued units resulted in an increase in the aggregate value of non-controlling interest of $882,726 and increased the Grier Members' total Class A-1 Units to 1,650,245. After the working capital adjustment and paid-in-kind dividends, the Grier Members' equity ownership interest is 50.62 percent as of September 30, 2021. The acquisition is being treated as a business combination in accordance with ASC 805, Business Combinations , which requires allocation of the purchase price to the estimated fair values of assets and liabilities acquired in the transaction. The allocation of purchase price is based on management's judgment after evaluating several factors, including a preliminary valuation assessment. Because the values assigned to assets acquired and liabilities assumed are based on preliminary estimates of fair value available as of the date of this Quarterly Report on Form 10-Q, amounts may be adjusted during the measurement period of up to twelve months from the date of acquisition as further information becomes available. Any changes in the fair values of assets acquired and liabilities assumed during the measurement period may result in adjustments to goodwill. The allocation of purchase price is preliminary and subject to changes as an appraisal of tangible assets and liabilities are finalized and purchase price adjustments are completed. The following is a summary of a preliminary allocation of the purchase price: Crimson Midstream Holdings, LLC As of February 1, 2021 Working Capital Changes September 30, 2021 Assets Acquired Cash and cash equivalents $ 6,554,921 $ — $ 6,554,921 Accounts and other receivables 11,394,441 — 11,394,441 Inventory 1,681,637 — 1,681,637 Prepaid expenses and other assets 6,144,932 — 6,144,932 Property and equipment (1) 332,174,531 1,790,455 333,964,986 Operating right-of-use asset 6,268,077 — 6,268,077 Total assets acquired: $ 364,218,539 $ 1,790,455 $ 366,008,994 Liabilities Assumed Accounts payable and other accrued liabilities $ 13,790,011 $ — $ 13,790,011 Operating lease liability 6,268,077 — 6,268,077 Unearned revenue 315,000 — 315,000 Total liabilities assumed: $ 20,373,088 $ — $ 20,373,088 Fair Value of Net Assets Acquired: $ 343,845,451 $ 1,790,455 $ 345,635,906 Non-controlling interest at fair value (2)(3) $ 115,323,036 $ 882,726 $ 116,205,762 (1) Amounts recorded for property and equipment include land, buildings, lease assets, leasehold improvements, furniture, fixtures and equipment. During the three months ended June 30, 2021, the Company recorded measurement period adjustments primarily related to the valuation of land. (2) Includes a non-controlling interest for Grier Members' equity consideration in the A-1, A-2 and A-3 Units (including the 37,043 newly issued A-1 Units) with a total fair value of $116.2 million. Refer to "Fair Value of Non-controlling Interest" below and Note 13 ("Stockholders' Equity") for further details. (3) In addition to the newly issued Class A-1 Units, CorEnergy also paid $907,728 in cash as a contribution to Crimson Midstream Holdings, LLC. Fair Value of Assets and Liabilities Acquired The fair value of property and equipment was determined from an external valuation performed by an unrelated third party specialist based on the cost methodology. The preliminary fair value measurement of tangible assets is based on significant inputs not observable in the market and thus represent Level 3 measurements within the fair value measurement hierarchy. The significant unobservable input used includes a discount rate based on an estimated weighted average cost of capital of a theoretical market participant. The Company utilized a weighted average discount rate of 14.0 percent when deriving the fair value of the property and equipment acquired. The weighted average discount rate reflects management's best estimate of inputs a market participant would utilize. In addition, the Company utilized revenue, cost and growth projections in its discounted cash flows to value the assets and liabilities acquired as well as relevant third-party valuation data for the pipeline right of ways. The carrying value of cash and cash equivalents, accounts and other receivables, prepaid expenses and other assets, and accounts payable and other accrued liabilities, approximate fair value due to their short term, highly liquid nature. Inventory was valued based on average crude oil inventory prices, less an applicable discount to sell, at the acquisition date. Fair Value of Non-controlling Interest The fair value of the non-controlling interest for each of the A-1, A-2 and A-3 Units was determined from an external valuation performed by an unrelated third party specialist. As described in Note 13 ("Stockholders' Equity"), the A-1, A-2 and A-3 Units have the right to receive any distributions that the Company's Board of Directors determines would be payable as if they held (initially) the shares of Series C Preferred Stock, Series B Preferred Stock and Class B Common Stock, respectively, with all distributions on Class A-1 Units becoming tied to the Company's Series A Preferred Stock as of June 30, 2021 and distributions on the Class A-2 Units becoming tied to the Class B Common Stock as of July 7, 2021, as further described in Note 13 ("Stockholders' Equity"). To determine the fair value of the units on February 1, 2021, the third-party valuation specialists developed a Monte Carlo model to simulate a distribution of future prices underlying the CorEnergy securities associated with the A-1, A-2 and A-3 Units. The fair value measurement is based on observable inputs related to the Company's Common Stock and Series A Preferred Stock, including stock price, historical volatility and dividend yield. The fair value measurement is also based on significant inputs not observable in the market and thus represent Level 3 measurements. The significant unobservable inputs include a discount rate of 11.88 percent for the A-1 Units and 11.75 percent for the A-3 Units. The valuation for the A-2 Units assumed stockholder approval would be received to exchange the A-2 Units to Class B Common Stock instead of Series B Preferred Stock. Therefore, the valuation mirrors the assumptions utilized for the A-3 Units. During the nine months ended September 30, 2021, the Company incurred transaction costs and financing costs at closing of approximately $2.0 million and $2.8 million, respectively. The Company also incurred due diligence costs and other financing costs of $785 thousand and $235 thousand, respectively, for nine months ended September 30, 2021. Total transaction, due diligence and financing costs, including $1.5 million incurred for the year ended December 31, 2020, for the Crimson Transaction were $7.3 million. Transaction and due diligence costs are recorded in general and administrative expenses in the Consolidated Statements of Operation. Financing costs were capitalized as deferred debt issuance costs in the Consolidated Balance Sheet. For the period from February 1, 2021 (effective date of the acquisition) to September 30, 2021, revenues for Crimson were $76.1 million and net income was $13.5 million. Pro Forma Results of Operations (Unaudited) The following selected comparative unaudited pro forma revenue information for the three and nine months ended September 30, 2021 and 2020 assumes that the Crimson acquisition occurred at the beginning of 2020, and reflects the full results for the period presented. The pro forma results have been prepared for comparative purposes only and do not purport to indicate the results of operations which would actually have occurred had the combination been in effect on the dates indicated, or which may occur in the future. These amounts have been calculated after applying the Company's accounting policies. The Company has excluded pro forma information related to net earnings (loss) as it is impracticable to provide the information as Crimson was part of a larger entity that was separated via a common control transfer at the closing of the Crimson Transaction. As a result, quarterly financial information has not been carved-out for the Crimson entities acquired in prior quarterly periods. Pro Forma Three Months Ended Pro Forma Nine Months Ended September 30, 2021 September 30, 2020 September 30, 2021 September 30, 2020 Revenues $ 37,028,882 $ 30,820,236 $ 101,153,981 $ 73,128,143 Corridor InfraTrust Management, LLC On July 6, 2021, the Company consummated the internalization of the Company’s management company (the “Internalization”) pursuant to the previously announced Contribution Agreement, dated as of February 4, 2021 (the Contribution Agreement”), by and among the Company and the Contributors. Pursuant to the Contribution Agreement and following approval by the Company’s stockholders, the Company, acquired Corridor, which owns the assets previously used by Corridor in its performance of the management functions previously provided to the Company. Upon closing of the Internalization, the Company became an internally managed real estate investment trust. As an internally managed company, the Company no longer pays the former Manager any fees or expense reimbursements arising from the Management Agreement but rather incur the former Manager's direct employee compensation and office related expenses. The Internalization was consummated for a purchase price of approximately $14.6 million, payable in equity. Pursuant to the Contribution Agreement, the Company issued to the Contributors, based on each Contributor's percentage ownership in Corridor, an aggregate of: (i) 1,153,846 shares of Common Stock, (ii) 683,761 shares of Class B Common Stock, and (iii) 170,213 depositary shares of Series A Preferred Stock (collectively with the Common Stock and Class B Common Stock, the "REIT Stock"). At closing, the Management Agreement and Administrative Agreement were both effectively terminated. The acquisition is being treated as a business combination in accordance with ASC 805, Business Combinations , which requires allocation of the purchase price to the estimated fair values of assets and liabilities acquired in the transaction. The allocation of purchase price is based on management's judgment after evaluating several factors, including a preliminary valuation assessment. Because the values assigned to assets acquired and liabilities assumed are based on preliminary estimates of fair value available as of the date of this Quarterly Report on Form 10-Q, amounts may be adjusted during the measurement period of up to twelve months from the date of acquisition as further information becomes available. Any changes in the fair values of assets acquired and liabilities assumed during the measurement period may result in adjustments to goodwill. The allocation of purchase price is preliminary and subject to changes as an appraisal of tangible assets and liabilities are finalized and purchase price adjustments are completed. The following is a summary of a preliminary allocation of the purchase price: Corridor InfraTrust Management, LLC As of July 6, 2021 Assets Acquired Cash and cash equivalents $ 952,487 Accounts and other receivables 344,633 Prepaid expenses and other assets 14,184 Property and equipment 87,101 Operating right-of-use asset 453,396 Goodwill 14,491,152 Total assets acquired: $ 16,342,953 Liabilities Assumed Accounts payable and other accrued liabilities $ 1,259,402 Operating lease liability 453,396 Total liabilities assumed: $ 1,712,798 Fair Value of Net Assets Acquired: $ 14,630,155 Fair Value of Assets and Liabilities Acquired

Transportation and Distribution

Transportation and Distribution Revenue	9 Months Ended
	Sep. 30, 2021
Revenue from Contract with Customer [Abstract]
TRANSPORTATION AND DISTRIBUTION REVENUE	TRANSPORTATION AND DISTRIBUTION REVENUE The Company's contracts related to transportation and distribution revenue are primarily comprised of a mix of natural gas supply, crude oil and natural gas transportation and distribution performance obligations, as well as limited performance obligations related to system maintenance and improvement. Crude Oil and Natural Gas Transportation and Distribution Under the Company's (i) natural gas supply, (ii) crude oil and natural gas transportation and (iii) natural gas distribution performance obligations, the customer simultaneously receives and consumes the benefit of the services as the commodity is delivered. Therefore, the transaction price is allocated proportionally over the series of identical performance obligations with each contract, and the Company satisfies performance obligations over time as midstream transportation and distribution services are performed. The transaction price is calculated based on (i) index price, plus a contractual markup in the case of natural gas supply agreements (considered variable due to fluctuations in the index), (ii) CPUC and FERC regulated rates or negotiated rates in the case of transportation agreements and (iii) contracted amounts (with annual CPI escalators) in the case of the Company's distribution agreement. The Company's crude oil transportation revenue also includes amounts earned for pipeline loss allowance ("PLA"). PLA revenue, recorded within transportation revenue, represents the estimated realizable value of the earned loss allowance volumes received by the Company as applicable under the tariff or contract. As is common in the pipeline transportation industry, as crude oil is transported, the Company earns a small percentage of the crude oil volume transported to offset any measurement uncertainty or actual volumes lost in transit. The Company will settle the PLA with its shippers either in-kind or in cash. PLA received by the Company typically exceeds actual pipeline losses in transit and typically results in a benefit to the Company. For PLA volumes received in-kind, the Company records these in inventory. When PLA is paid in-kind, the barrels are valued at current market price less standard deductions, recorded as inventory and recognized as non-cash consideration revenue, concurrent with related transportation services. PLA paid in cash is treated in the same way as in-kind, but no inventory is created. In accordance with ASC 606, when control of the PLA volumes have been transferred to the purchaser, the Company records this non-cash consideration as revenue at the contractual sales price within PLA revenue and PLA cost of revenues. Based on the nature of the agreements, revenue for all but one of the Company's natural gas supply, transportation and distribution performance obligations is recognized on a right to invoice basis as the performance obligations are met, which represents what the Company expects to receive in consideration and is representative of value delivered to the customer. The Company has a contract with Spire that has fixed pricing which varies over the contract term. For this specific contract, the transaction price has been allocated ratably over the contractual performance obligation. Based on a downward revision of the rate during the Company's long-term natural gas transportation contract with Spire, ASC 606 requires the Company to record the contractual transaction price, and therefore aggregate revenue, from the contract ratably over the term of the contract. During the fourth quarter of 2020, MoGas entered into a new long-term firm transportation services agreement with Spire, its largest customer. Upon completion of the STL interconnect project, the agreement increased Spire’s firm capacity from 62,800 dekatherms per day to 145,600 dekatherms per day through October 2030 and replaced the previous firm transportation agreement. In accordance with ASC 606, the Company accounted for the contract modification in the fourth quarter of 2020 as a termination of the existing transportation contract and a creation of a new transportation contract with Spire that was accounted for prospectively. The remaining contract liability will decline at a rate of approximately $146 thousand per quarter through the end of the contract in October 2030. As of September 30, 2021, the revenue allocated to the remaining performance obligation under this contract is approximately $63.5 million. System Maintenance & Improvement System maintenance and improvement contracts are specific and tailored to the customer's needs, have no alternative use and have an enforceable right to payment as the services are provided. Revenue is recognized on an input method, based on the actual cost of service as a measure of the performance obligation satisfaction. Differences between amounts invoiced and revenue recognized under the input method are reflected as an asset or liability on the Consolidated Balance Sheets. The costs of system improvement projects are recognized as a financing arrangement in accordance with guidance in the lease standard while the margin is recognized in accordance with the revenue standard as discussed above. The table below summarizes the Company's contract liability balance related to its transportation and distribution revenue contracts as of September 30, 2021: Contract Liability (1) September 30, 2021 December 31, 2020 Beginning Balance January 1 $ 6,104,979 $ 6,850,790 Unrecognized Performance Obligations 315,000 347,811 Recognized Performance Obligations (439,106) (1,093,622) Ending Balance $ 5,980,873 $ 6,104,979 (1) The contract liability balance is included in unearned revenue in the Consolidated Balance Sheets. The Company's contract asset balance was $105 thousand and $363 thousand as of September 30, 2021 and December 31, 2020, respectively. The Company also recognized deferred contract costs related to incremental costs to obtain a transportation performance obligation contract, which are amortized on a straight-line basis over the remaining term of the contract. As of September 30, 2021, the remaining unamortized deferred contract costs balance was approximately $877 thousand. The contract asset and deferred contract costs balances are included in prepaid expenses and other assets in the Consolidated Balance Sheets. The following is a breakout of the Company's transportation and distribution revenue for the three and nine months ended September 30, 2021 and 2020: For the Three Months Ended For the Nine Months Ended September 30, 2021 September 30, 2020 September 30, 2021 September 30, 2020 Crude oil transportation revenue 84.6 % — % 80.7 % — % Natural gas transportation revenue 11.4 % 64.6 % 13.5 % 67.2 % Natural gas distribution revenue 3.5 % 26.0 % 4.3 % 25.3 %

Leased Properties and Leases

Leased Properties and Leases	9 Months Ended
	Sep. 30, 2021
Leases [Abstract]
LEASED PROPERTIES AND LEASES	LEASED PROPERTIES AND LEASES LESSOR - LEASED PROPERTIES Prior to 2021, the Company primarily acquired midstream and downstream assets in the U.S. energy sector such as pipelines, storage terminals, and gas and electric distribution systems and, historically, leased many of these assets to operators under triple-net leases. The Company's leased property was classified as an operating lease and was recorded as leased property in the Consolidated Balance Sheets. Base rent related to the Company's leased property was recognized on a straight-line basis over the term of the lease when collectability was probable. Participating rent was recognized when it was earned, based on the achievement of specified performance criteria. Base and participating rent were recorded as lease revenue in the Consolidated Statements of Operations. The Company regularly evaluated the collectability of any deferred rent receivable on a lease by lease basis. The evaluation primarily included assessing the financial condition and credit quality of the Company's tenants, changes in tenants' payment history and current economic factors. When the collectability of the deferred rent receivable or future lease payments were no longer probable, the Company recognized a write-off of the deferred rent receivable as a reduction of revenue in the Consolidated Statements of Operations. The Company divested all of its leased assets including (i) GIGS on February 4, 2021 as described further below and (ii) the Pinedale LGS on June 30, 2020 in a sale to its tenant, Ultra Wyoming, LLC ("Ultra Wyoming") pursuant to the terms of the sale agreement approved by the U.S. Bankruptcy Court overseeing the bankruptcy proceedings of Ultra Wyoming and its parent company, Ultra Petroleum Corp ("UPL"). Sale and Impairment of the Grand Isle Gathering System During 2020, the EGC Tenant's nonpayment of rent along with the significant decline in the global oil market triggered indicators of impairment for the GIGS asset. As a result, the Company recognized a $140.3 million loss on impairment of leased property related to the GIGS asset in the Consolidated Statements of Operations for the nine months ended September 30, 2020. The Company also previously recognized a deferred rent receivable for the Grand Isle Gathering Lease, which primarily represented timing differences between the straight-line revenue recognition and contractual lease receipts over the lease term. Given the EGC's Tenant's nonpayment of rent and the Company's expectations surrounding the collectability of the contractual lease payments under the lease, the Company recognized a non-cash write-off of the deferred rent receivable of $30.1 million. The non-cash write-off was recognized as a reduction of revenue in the Consolidated Statements of Operations for the nine months ended September 30, 2020. As discussed in Note 3 ("Acquisitions"), on February 4, 2021, the Company contributed the GIGS asset as partial consideration for the acquisition of its interest in Crimson resulting in its disposal, along with the asset retirement obligation (collectively, the "GIGS Disposal Group"), which was assumed by the sellers. Upon meeting the held for sale criteria in mid-January 2021, the Company ceased recording depreciation on the GIGS asset. The GIGS asset had a carrying value of $63.5 million and the asset retirement obligation had a carrying value of $8.8 million, or a net carrying value of $54.7 million for the GIGS Disposal Group. The GIGS asset had a fair value of approximately $48.9 million at the time of disposal, which was determined by a discounted cash flow model and utilized the forecast of a market participant and their expected operation of the asset. The fair value measurement is also based on significant inputs not observable in the market and thus represent Level 3 measurements. The significant unobservable inputs include a discount rate of 11.75 percent. The contribution of the GIGS Disposal Group resulted in a loss on impairment and disposal of leased property of $5.8 million in the Consolidated Statements of Operations in the first quarter of 2021. Termination of the Grand Isle Lease Agreement As described in Note 10 ("Commitments and Contingencies"), in connection with the GIGS disposition, the Company and Grand Isle Corridor entered into a Settlement and Mutual Release Agreement (the "Settlement Agreement") with the EGC Tenant, EGC, and CEXXI, LLC (the "EXXI Entities") related to the previously reported litigation between them and terminated the Grand Isle Lease Agreement. The termination of the Grand Isle Lease Agreement resulted in the write-off of deferred lease costs of $166 thousand, which is recorded as a loss on termination of lease in the Consolidated Statements of Operations for the nine months ended September 30, 2021. Sale and Impairment of the Pinedale Liquids Gathering System On April 14, 2020, UPL, the parent and guarantor of the lease obligations of the tenant and operator of the Company's Pinedale LGS, announced that its significant indebtedness and extremely challenging current market conditions raised a substantial doubt about its ability to continue as a going concern. The going concern qualification in UPL's financial statements filed in its 2019 10-K resulted in defaults under UPL's credit and term loan agreement. UPL also disclosed that it elected not to make interest payments on certain outstanding indebtedness, triggering a 30-day grace period. If such interest payments were not made by the end of the grace period, an event of default would occur, potentially causing its outstanding indebtedness to become immediately due and payable. UPL further disclosed that if it was unable to obtain sufficient additional capital to repay the outstanding indebtedness and sufficient liquidity to meet its operating needs, it might be necessary for UPL to seek protection from creditors under Chapter 11 of the U.S. Bankruptcy Code. On May 14, 2020, UPL filed a voluntary petition to reorganize under Chapter 11 of the U.S. Bankruptcy Code. The filing included Ultra Wyoming, the operator of the Pinedale LGS and tenant under the Pinedale Lease Agreement with the Company’s indirect wholly owned subsidiary Pinedale LP. The bankruptcy filing of both the guarantor, UPL, and the tenant constituted defaults under the terms of the Pinedale Lease Agreement. The bankruptcy filing imposed a stay of CorEnergy’s ability to exercise remedies for the foregoing defaults. Ultra Wyoming also filed a motion to reject the Pinedale Lease Agreement, with a request that such motion be effective June 30, 2020. Pending the effective date of the rejection, Section 365 of the Bankruptcy Code generally requires Ultra Wyoming to comply on a timely basis with the provisions of the Pinedale Lease Agreement, including the payment provisions. Accordingly, the Company received the rent payments due on the first day of April, May and June 2020. Pinedale LP, along with Prudential, the lender under the Amended Pinedale Term Credit Facility discussed in Note 12 ("Debt"), commenced discussions with UPL which resulted in UPL presenting an initial offer to purchase the Pinedale LGS. The Amended Pinedale Term Credit Facility was secured by the Pinedale LGS and was not secured by any assets of CorEnergy or its other subsidiaries. On June 5, 2020, Pinedale LP filed a motion with the U.S. Bankruptcy Court objecting to Ultra Wyoming's motion to reject the Pinedale Lease Agreement while continuing its negotiations with UPL. Pinedale LP and the Company agreed in principle to terms with Ultra Wyoming to sell the Pinedale LGS for $18.0 million cash as set forth in a non-binding term sheet that was filed with the U.S. Bankruptcy Court in UPL’s Chapter 11 case along with a motion for approval of the transaction on June 22, 2020. On June 26, 2020, the U.S. Bankruptcy Court in UPL’s Chapter 11 case approved the sale of the Pinedale LGS. Following such approval, on June 29, 2020, Pinedale LP entered into the purchase and sale agreement (the "Sale Agreement") with Ultra Wyoming. On June 30, 2020, Pinedale LP closed on the sale of the Pinedale LGS to its tenant, Ultra Wyoming, for total cash consideration of $18.0 million, and the Pinedale Lease Agreement was terminated. The sale was completed pursuant to the terms of the Sale Agreement previously approved by the bankruptcy court as discussed above. In connection with the closing of the sale, the Company and Pinedale LP entered into a mutual release of all claims related to the Pinedale LGS and the Pinedale Lease Agreement with UPL and Ultra Wyoming, including a release by Pinedale LP of all claims against UPL and Ultra Wyoming arising from the rejection or termination of the Pinedale Lease Agreement. In conjunction with the sale of the Pinedale LGS described above, Pinedale LP and the Company entered into a compromise and release agreement (the "Release Agreement") with Prudential related to the Amended Pinedale Term Credit Facility, which had an outstanding balance of approximately $32.0 million, net of $132 thousand of deferred debt issuance costs. Pursuant to the Release Agreement, the $18.0 million sale proceeds from the Sale Agreement were provided by Ultra Wyoming directly to Prudential. The Company also provided the remaining cash available at Pinedale LP of approximately $3.3 million (including $198 thousand for accrued interest) to Prudential in exchange for (i) the release of all liens on the Pinedale LGS and the other assets of Pinedale LP, (ii) the termination of the Company’s pledge of equity interests of the general partner of Pinedale LP, (iii) the termination and satisfaction in full of the obligations of Pinedale LP under the Amended Pinedale Term Credit Facility and (iv) a general release of any other obligations of Pinedale LP and/or the Company and their respective directors, officers, employees or agents pertaining to the Amended Pinedale Term Credit Facility. During the negotiation and closing of the sale of the Pinedale LGS to Ultra Wyoming, the Company determined impairment indicators existed as the value to be received from the sale was less than the carrying value of the asset. As a result of these indicators and the sale of the Pinedale LGS, the Company recognized a loss on impairment and disposal of leased property in the Consolidated Statement of Operations of approximately $146.5 million for the nine months ended September 30, 2020. Further, the sale of the Pinedale LGS resulted in the termination of the Pinedale Lease Agreement, and the Company recognized a loss on termination of lease of approximately $458 thousand for the nine months ended September 30, 2020. These losses were partially offset by the settlement of the Amended Pinedale Term Credit Facility with Prudential (as discussed above and in Note 12 ("Debt")), which resulted in a gain on extinguishment of debt of $11.0 million for the three and nine months ended September 30, 2020. The following table reflects the depreciation and amortization included in the accompanying Consolidated Statements of Operations associated with the Company's leases and leased properties: For the Three Months Ended For the Nine Months Ended September 30, 2021 September 30, 2020 September 30, 2021 September 30, 2020 Depreciation Expense GIGS $ — $ 1,190,911 $ 140,860 $ 4,822,410 Pinedale — — — 3,695,599 United Property Systems 10,314 9,837 30,942 29,499 Total Depreciation Expense $ 10,314 $ 1,200,748 $ 171,802 $ 8,547,508 Amortization Expense - Deferred Lease Costs GIGS $ — $ 7,641 $ 2,547 $ 22,923 Pinedale — — — 30,684 Total Amortization Expense - Deferred Lease Costs $ — $ 7,641 $ 2,547 $ 53,607 ARO Accretion Expense GIGS $ — $ 116,514 $ 40,546 $ 345,199 Total ARO Accretion Expense $ — $ 116,514 $ 40,546 $ 345,199 The following table reflects the deferred costs that are included in the accompanying Consolidated Balance Sheets associated with the Company's leased properties: September 30, 2021 December 31, 2020 Net Deferred Lease Costs GIGS $ — $ 168,191 Total Deferred Lease Costs, net $ — $ 168,191 LESSEE - LEASED PROPERTIES The Company and its subsidiaries currently lease land, corporate office space and single-use office space. During the nine months ended September 30, 2021, the Company acquired additional right-of-use assets and lease liabilities in connection with the Crimson Transaction, in connection with the Internalization, and the Company signed a new lease for the Denver corporate office. The Company's leases are classified as operating leases and presented as operating right-of-use asset and operating lease liability on the Consolidated Balance Sheet. The Company recognizes lease expense in the Consolidated Statements of Operations on a straight-line basis over the remaining lease term. The Company noted the following information regarding its operating leases for the three and nine months ended September 30, 2021 and 2020: For the Three Months Ended For the Nine Months Ended September 30, 2021 September 30, 2020 September 30, 2021 September 30, 2020 Lease cost: Operating lease cost $ 416,887 $ 8,625 $ 1,015,530 $ 32,801 Short term lease cost 25,382 — 229,166 — Other Information: Cash paid for amounts included in the measurement of lease liabilities Operating cash flows from operating leases $ 293,195 $ 8,625 $ 1,126,483 $ 32,801 The following table reflects the weighted average lease term and discount rate for leases in which the Company is a lessee: September 30, 2021 December 31, 2020 Weighted-average remaining lease term - operating leases (in years) 9.7 1.8 Weighted-average discount rate - operating leases 6.95 % 7.45 % The following table reflects the undiscounted cash flows for future minimum lease payments under noncancellable operating leases reconciled to the Company's lease liabilities on our Consolidated Balance Sheet as of September 30, 2021: For the Years Ending December 31, Operating Leases 2021 $ 336,244 2022 1,774,495 2023 1,179,989 2024 446,458 2025 419,068 Thereafter 4,902,398 Total 9,058,652 Less: Present Value Discount 2,777,638 Operating Lease Liabilities $ 6,281,014
LEASED PROPERTIES AND LEASES	LEASED PROPERTIES AND LEASES LESSOR - LEASED PROPERTIES Prior to 2021, the Company primarily acquired midstream and downstream assets in the U.S. energy sector such as pipelines, storage terminals, and gas and electric distribution systems and, historically, leased many of these assets to operators under triple-net leases. The Company's leased property was classified as an operating lease and was recorded as leased property in the Consolidated Balance Sheets. Base rent related to the Company's leased property was recognized on a straight-line basis over the term of the lease when collectability was probable. Participating rent was recognized when it was earned, based on the achievement of specified performance criteria. Base and participating rent were recorded as lease revenue in the Consolidated Statements of Operations. The Company regularly evaluated the collectability of any deferred rent receivable on a lease by lease basis. The evaluation primarily included assessing the financial condition and credit quality of the Company's tenants, changes in tenants' payment history and current economic factors. When the collectability of the deferred rent receivable or future lease payments were no longer probable, the Company recognized a write-off of the deferred rent receivable as a reduction of revenue in the Consolidated Statements of Operations. The Company divested all of its leased assets including (i) GIGS on February 4, 2021 as described further below and (ii) the Pinedale LGS on June 30, 2020 in a sale to its tenant, Ultra Wyoming, LLC ("Ultra Wyoming") pursuant to the terms of the sale agreement approved by the U.S. Bankruptcy Court overseeing the bankruptcy proceedings of Ultra Wyoming and its parent company, Ultra Petroleum Corp ("UPL"). Sale and Impairment of the Grand Isle Gathering System During 2020, the EGC Tenant's nonpayment of rent along with the significant decline in the global oil market triggered indicators of impairment for the GIGS asset. As a result, the Company recognized a $140.3 million loss on impairment of leased property related to the GIGS asset in the Consolidated Statements of Operations for the nine months ended September 30, 2020. The Company also previously recognized a deferred rent receivable for the Grand Isle Gathering Lease, which primarily represented timing differences between the straight-line revenue recognition and contractual lease receipts over the lease term. Given the EGC's Tenant's nonpayment of rent and the Company's expectations surrounding the collectability of the contractual lease payments under the lease, the Company recognized a non-cash write-off of the deferred rent receivable of $30.1 million. The non-cash write-off was recognized as a reduction of revenue in the Consolidated Statements of Operations for the nine months ended September 30, 2020. As discussed in Note 3 ("Acquisitions"), on February 4, 2021, the Company contributed the GIGS asset as partial consideration for the acquisition of its interest in Crimson resulting in its disposal, along with the asset retirement obligation (collectively, the "GIGS Disposal Group"), which was assumed by the sellers. Upon meeting the held for sale criteria in mid-January 2021, the Company ceased recording depreciation on the GIGS asset. The GIGS asset had a carrying value of $63.5 million and the asset retirement obligation had a carrying value of $8.8 million, or a net carrying value of $54.7 million for the GIGS Disposal Group. The GIGS asset had a fair value of approximately $48.9 million at the time of disposal, which was determined by a discounted cash flow model and utilized the forecast of a market participant and their expected operation of the asset. The fair value measurement is also based on significant inputs not observable in the market and thus represent Level 3 measurements. The significant unobservable inputs include a discount rate of 11.75 percent. The contribution of the GIGS Disposal Group resulted in a loss on impairment and disposal of leased property of $5.8 million in the Consolidated Statements of Operations in the first quarter of 2021. Termination of the Grand Isle Lease Agreement As described in Note 10 ("Commitments and Contingencies"), in connection with the GIGS disposition, the Company and Grand Isle Corridor entered into a Settlement and Mutual Release Agreement (the "Settlement Agreement") with the EGC Tenant, EGC, and CEXXI, LLC (the "EXXI Entities") related to the previously reported litigation between them and terminated the Grand Isle Lease Agreement. The termination of the Grand Isle Lease Agreement resulted in the write-off of deferred lease costs of $166 thousand, which is recorded as a loss on termination of lease in the Consolidated Statements of Operations for the nine months ended September 30, 2021. Sale and Impairment of the Pinedale Liquids Gathering System On April 14, 2020, UPL, the parent and guarantor of the lease obligations of the tenant and operator of the Company's Pinedale LGS, announced that its significant indebtedness and extremely challenging current market conditions raised a substantial doubt about its ability to continue as a going concern. The going concern qualification in UPL's financial statements filed in its 2019 10-K resulted in defaults under UPL's credit and term loan agreement. UPL also disclosed that it elected not to make interest payments on certain outstanding indebtedness, triggering a 30-day grace period. If such interest payments were not made by the end of the grace period, an event of default would occur, potentially causing its outstanding indebtedness to become immediately due and payable. UPL further disclosed that if it was unable to obtain sufficient additional capital to repay the outstanding indebtedness and sufficient liquidity to meet its operating needs, it might be necessary for UPL to seek protection from creditors under Chapter 11 of the U.S. Bankruptcy Code. On May 14, 2020, UPL filed a voluntary petition to reorganize under Chapter 11 of the U.S. Bankruptcy Code. The filing included Ultra Wyoming, the operator of the Pinedale LGS and tenant under the Pinedale Lease Agreement with the Company’s indirect wholly owned subsidiary Pinedale LP. The bankruptcy filing of both the guarantor, UPL, and the tenant constituted defaults under the terms of the Pinedale Lease Agreement. The bankruptcy filing imposed a stay of CorEnergy’s ability to exercise remedies for the foregoing defaults. Ultra Wyoming also filed a motion to reject the Pinedale Lease Agreement, with a request that such motion be effective June 30, 2020. Pending the effective date of the rejection, Section 365 of the Bankruptcy Code generally requires Ultra Wyoming to comply on a timely basis with the provisions of the Pinedale Lease Agreement, including the payment provisions. Accordingly, the Company received the rent payments due on the first day of April, May and June 2020. Pinedale LP, along with Prudential, the lender under the Amended Pinedale Term Credit Facility discussed in Note 12 ("Debt"), commenced discussions with UPL which resulted in UPL presenting an initial offer to purchase the Pinedale LGS. The Amended Pinedale Term Credit Facility was secured by the Pinedale LGS and was not secured by any assets of CorEnergy or its other subsidiaries. On June 5, 2020, Pinedale LP filed a motion with the U.S. Bankruptcy Court objecting to Ultra Wyoming's motion to reject the Pinedale Lease Agreement while continuing its negotiations with UPL. Pinedale LP and the Company agreed in principle to terms with Ultra Wyoming to sell the Pinedale LGS for $18.0 million cash as set forth in a non-binding term sheet that was filed with the U.S. Bankruptcy Court in UPL’s Chapter 11 case along with a motion for approval of the transaction on June 22, 2020. On June 26, 2020, the U.S. Bankruptcy Court in UPL’s Chapter 11 case approved the sale of the Pinedale LGS. Following such approval, on June 29, 2020, Pinedale LP entered into the purchase and sale agreement (the "Sale Agreement") with Ultra Wyoming. On June 30, 2020, Pinedale LP closed on the sale of the Pinedale LGS to its tenant, Ultra Wyoming, for total cash consideration of $18.0 million, and the Pinedale Lease Agreement was terminated. The sale was completed pursuant to the terms of the Sale Agreement previously approved by the bankruptcy court as discussed above. In connection with the closing of the sale, the Company and Pinedale LP entered into a mutual release of all claims related to the Pinedale LGS and the Pinedale Lease Agreement with UPL and Ultra Wyoming, including a release by Pinedale LP of all claims against UPL and Ultra Wyoming arising from the rejection or termination of the Pinedale Lease Agreement. In conjunction with the sale of the Pinedale LGS described above, Pinedale LP and the Company entered into a compromise and release agreement (the "Release Agreement") with Prudential related to the Amended Pinedale Term Credit Facility, which had an outstanding balance of approximately $32.0 million, net of $132 thousand of deferred debt issuance costs. Pursuant to the Release Agreement, the $18.0 million sale proceeds from the Sale Agreement were provided by Ultra Wyoming directly to Prudential. The Company also provided the remaining cash available at Pinedale LP of approximately $3.3 million (including $198 thousand for accrued interest) to Prudential in exchange for (i) the release of all liens on the Pinedale LGS and the other assets of Pinedale LP, (ii) the termination of the Company’s pledge of equity interests of the general partner of Pinedale LP, (iii) the termination and satisfaction in full of the obligations of Pinedale LP under the Amended Pinedale Term Credit Facility and (iv) a general release of any other obligations of Pinedale LP and/or the Company and their respective directors, officers, employees or agents pertaining to the Amended Pinedale Term Credit Facility. During the negotiation and closing of the sale of the Pinedale LGS to Ultra Wyoming, the Company determined impairment indicators existed as the value to be received from the sale was less than the carrying value of the asset. As a result of these indicators and the sale of the Pinedale LGS, the Company recognized a loss on impairment and disposal of leased property in the Consolidated Statement of Operations of approximately $146.5 million for the nine months ended September 30, 2020. Further, the sale of the Pinedale LGS resulted in the termination of the Pinedale Lease Agreement, and the Company recognized a loss on termination of lease of approximately $458 thousand for the nine months ended September 30, 2020. These losses were partially offset by the settlement of the Amended Pinedale Term Credit Facility with Prudential (as discussed above and in Note 12 ("Debt")), which resulted in a gain on extinguishment of debt of $11.0 million for the three and nine months ended September 30, 2020. The following table reflects the depreciation and amortization included in the accompanying Consolidated Statements of Operations associated with the Company's leases and leased properties: For the Three Months Ended For the Nine Months Ended September 30, 2021 September 30, 2020 September 30, 2021 September 30, 2020 Depreciation Expense GIGS $ — $ 1,190,911 $ 140,860 $ 4,822,410 Pinedale — — — 3,695,599 United Property Systems 10,314 9,837 30,942 29,499 Total Depreciation Expense $ 10,314 $ 1,200,748 $ 171,802 $ 8,547,508 Amortization Expense - Deferred Lease Costs GIGS $ — $ 7,641 $ 2,547 $ 22,923 Pinedale — — — 30,684 Total Amortization Expense - Deferred Lease Costs $ — $ 7,641 $ 2,547 $ 53,607 ARO Accretion Expense GIGS $ — $ 116,514 $ 40,546 $ 345,199 Total ARO Accretion Expense $ — $ 116,514 $ 40,546 $ 345,199 The following table reflects the deferred costs that are included in the accompanying Consolidated Balance Sheets associated with the Company's leased properties: September 30, 2021 December 31, 2020 Net Deferred Lease Costs GIGS $ — $ 168,191 Total Deferred Lease Costs, net $ — $ 168,191 LESSEE - LEASED PROPERTIES The Company and its subsidiaries currently lease land, corporate office space and single-use office space. During the nine months ended September 30, 2021, the Company acquired additional right-of-use assets and lease liabilities in connection with the Crimson Transaction, in connection with the Internalization, and the Company signed a new lease for the Denver corporate office. The Company's leases are classified as operating leases and presented as operating right-of-use asset and operating lease liability on the Consolidated Balance Sheet. The Company recognizes lease expense in the Consolidated Statements of Operations on a straight-line basis over the remaining lease term. The Company noted the following information regarding its operating leases for the three and nine months ended September 30, 2021 and 2020: For the Three Months Ended For the Nine Months Ended September 30, 2021 September 30, 2020 September 30, 2021 September 30, 2020 Lease cost: Operating lease cost $ 416,887 $ 8,625 $ 1,015,530 $ 32,801 Short term lease cost 25,382 — 229,166 — Other Information: Cash paid for amounts included in the measurement of lease liabilities Operating cash flows from operating leases $ 293,195 $ 8,625 $ 1,126,483 $ 32,801 The following table reflects the weighted average lease term and discount rate for leases in which the Company is a lessee: September 30, 2021 December 31, 2020 Weighted-average remaining lease term - operating leases (in years) 9.7 1.8 Weighted-average discount rate - operating leases 6.95 % 7.45 % The following table reflects the undiscounted cash flows for future minimum lease payments under noncancellable operating leases reconciled to the Company's lease liabilities on our Consolidated Balance Sheet as of September 30, 2021: For the Years Ending December 31, Operating Leases 2021 $ 336,244 2022 1,774,495 2023 1,179,989 2024 446,458 2025 419,068 Thereafter 4,902,398 Total 9,058,652 Less: Present Value Discount 2,777,638 Operating Lease Liabilities $ 6,281,014

Financing Notes Receivable

Financing Notes Receivable	9 Months Ended
	Sep. 30, 2021
Receivables [Abstract]
FINANCING NOTES RECEIVABLE	FINANCING NOTES RECEIVABLE Financing notes receivable are presented at face value plus accrued interest receivable and deferred loan origination costs, and net of related direct loan origination income. Each quarter the Company reviews its financing notes receivable to determine if the balances are realizable based on factors affecting the collectability of those balances. Factors may include credit quality, timeliness of required periodic payments, past due status, and management discussions with obligors. The Company evaluates the collectability of both interest and principal of each of its loans to determine if an allowance is needed. An allowance will be recorded when, based on current information and events, the Company determines it is probable that it will be unable to collect all amounts due according to the existing contractual terms. Four Wood Financing Note Receivable On December 12, 2018, Four Wood Corridor granted SWD Enterprises, LLC, the previous debtor, approval to sell the assets securing the SWD loans to Compass SWD, LLC ("Compass SWD") in exchange for Compass SWD executing a new loan agreement with Four Wood Corridor for $1.3 million (the "Compass REIT Loan"). On June 12, 2019, Four Wood Corridor entered into an amended and restated Compass REIT Loan. The amended note had a two-year term maturing on June 30, 2021 with monthly principal payments of approximately $11 thousand and interest accruing on the outstanding principal at an annual rate of 8.5 percent. The amended and restated Compass REIT Loan is secured by real and personal property that provides saltwater disposal services for the oil and natural gas industry and pledged ownership interests of Compass SWD members. On May 22, 2020, the terms of the Compass REIT Loan were amended (i) to extend the maturity date from June 30, 2021 to November 30, 2024 and (ii) to reduce payments to interest only through December 31, 2020. Additionally, the amended Compass REIT Loan will continue to accrue interest at an annual rate of 8.5 percent through May 31, 2021. Subsequent to May 31, 2021 interest will accrue at an annual rate of 12.0 percent. Monthly principal payments of approximately $11 thousand resumed on January 1, 2021 and will increase annually beginning on June 30, 2021 through the maturity date. On August 10, 2021, the terms of the Compass REIT Loan were amended (i) to extend the maturity date from November 30, 2024 to July 31, 2026 and (ii) to reduce payments to $24 thousand per month through the maturity date beginning as of August 31, 2021. Additionally, the amended Compass REIT Loan will continue to accrue interest at an annual rate of 12.0 percent. As of September 30, 2021 and December 31, 2020, the Compass REIT Loan was valued at $1.1 million, and $1.2 million, respectively.

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2021
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES Deferred income taxes reflect the net tax effect of temporary differences between the carrying amount of assets and liabilities for financial reporting and tax purposes. Components of the Company's deferred tax assets and liabilities as of September 30, 2021 and December 31, 2020, are as follows: Deferred Tax Assets and Liabilities September 30, 2021 December 31, 2020 Deferred Tax Assets: Deferred contract revenue $ 1,368,875 $ 1,474,962 Net operating loss carryforwards 6,806,350 6,438,628 Capital loss carryforward 92,418 92,418 Other 420 420 Sub-total $ 8,268,063 $ 8,006,428 Valuation allowance (92,418) (92,418) Sub-total $ 8,175,645 $ 7,914,010 Deferred Tax Liabilities: Cost recovery of leased and fixed assets $ (4,048,968) $ (3,578,283) Other (66,438) (53,151) Sub-total $ (4,115,406) $ (3,631,434) Total net deferred tax asset $ 4,060,239 $ 4,282,576 As of September 30, 2021, the total deferred tax assets and liabilities presented above relate to the Company's TRSs. The Company recognizes the tax benefits of uncertain tax positions only when the position is "more likely than not" to be sustained upon examination by the tax authorities based on the technical merits of the tax position. The Company's policy is to record interest and penalties on uncertain tax positions as part of tax expense. Tax years beginning with the year ended December 31, 2017 remain open to examination by federal and state tax authorities. On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security Act (the "CARES Act") was enacted in response to the COVID-19 pandemic. The CARES Act, among other things, permits net operating loss ("NOL") carryovers and carrybacks to offset 100 percent of taxable income for taxable years beginning before 2021. In addition, the CARES Act allows NOLs originating in 2018, 2019 and 2020 to be carried back to each of the five preceding taxable years to generate a refund of previously paid income taxes. Certain of the Company’s TRSs have NOLs totaling approximately $1.2 million that are eligible for carryback under the CARES Act. The benefit of these carrybacks has been recorded as an increase to income taxes receivable and a reduction to deferred tax assets as of December 31, 2020. Certain NOLs which were initially measured at the current corporate income tax rate of 21 percent are being carried back to offset taxable income that was taxed at a pre-Tax Cuts and Jobs Act of 2017 rate of 34 percent. The benefit received from the rate differential was reflected in the income tax provision for the year ended December 31, 2020. For the year ended December 31, 2019, the Company generated a capital loss carryforward resulting from the liquidation of Lightfoot. The capital loss decreased upon receipt of the final 2019 K-1's in the first quarter of 2020. The amount of the carryforward for tax purposes was approximately $440 thousand as of both September 30, 2021 and December 31, 2020, respectively, and if not utilized, this carryforward will expire as of December 31, 2024. Management assessed the available evidence and determined that it is more likely than not that the capital loss carryforward will not be utilized prior to expiration. Due to the uncertainty of realizing this deferred tax asset, a valuation allowance of $92 thousand was recorded equal to the amount of the tax benefit of this carryforward at both September 30, 2021 and December 31, 2020, respectively. In the future, if the Company concludes, based on existence of sufficient evidence, that it should realize more or less of its deferred tax assets, the valuation allowance will be adjusted accordingly in the period such conclusion is made. Total income tax expense (benefit) differs from the amount computed by applying the federal statutory income tax rate of 21 percent for the three and nine months ended September 30, 2021 and 2020 to income (loss) from operations and other income and expense for the periods presented, as follows: Income Tax Expense (Benefit) For the Three Months Ended For the Nine Months Ended September 30, 2021 September 30, 2020 September 30, 2021 September 30, 2020 Application of federal statutory income tax rate $ 620,788 $ (838,829) $ (1,908,472) $ (63,749,653) State income taxes, net of federal tax expense 18,817 (9,494) 47,398 15,717 Federal Tax Attributable to Income of Real Estate Investment Trust (524,193) 773,927 2,144,846 63,720,129 Other (8,823) (932) (20,120) (160,070) Total income tax expense (benefit) $ 106,589 $ (75,328) $ 263,652 $ (173,877) The components of income tax expense (benefit) include the following for the periods presented: Components of Income Tax Expense (Benefit) For the Three Months Ended For the Nine Months Ended September 30, 2021 September 30, 2020 September 30, 2021 September 30, 2020 Current tax expense (benefit) Federal $ (6,927) $ (2,431) $ 31,470 $ (414,505) State (net of federal tax expense (benefit)) — — 9,843 15,000 Total current tax expense (benefit) $ (6,927) $ (2,431) $ 41,313 $ (399,505) Deferred tax expense (benefit) Federal $ 94,699 $ (63,403) $ 184,784 $ 224,911 State (net of federal tax expense (benefit)) 18,817 (9,494) 37,555 717 Total deferred tax expense (benefit) $ 113,516 $ (72,897) $ 222,339 $ 225,628 Total income tax expense (benefit), net $ 106,589 $ (75,328) $ 263,652 $ (173,877)

Property and Equipment

Property and Equipment	9 Months Ended
	Sep. 30, 2021
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	PROPERTY AND EQUIPMENT Property and equipment consist of the following: Property and Equipment September 30, 2021 December 31, 2020 Land $ 24,989,784 $ 686,330 Crude oil pipelines 158,673,147 — Natural gas pipeline 104,847,405 104,869,418 Right-of-way agreements 104,466,374 22,041,047 Tanks 30,628,985 — Station and pumping equipment 24,728,257 — Other pipeline accessories and property 12,404,042 — Construction work in progress 11,635,215 220,157 Vehicles, trailers and other equipment 1,840,609 719,897 Communication systems 1,809,161 — Office equipment and computers 1,180,308 268,559 Leasehold improvements 518,354 — Buildings 121,237 — Gross property and equipment $ 477,842,878 $ 128,805,408 Less: accumulated depreciation (32,592,641) (22,580,810) Net property and equipment $ 445,250,237 $ 106,224,598

Management Agreement

Management Agreement	9 Months Ended
	Sep. 30, 2021
Agreements [Abstract]
MANAGEMENT AGREEMENT	MANAGEMENT AGREEMENTOn June 29, 2021, the CorEnergy stockholders approved the internalization of the manager, Corridor InfraTrust Management, LLC. The Internalization transaction was completed on July 6, 2021. Pursuant to the Contribution Agreement, the Company issued to the Contributors, based on each Contributor's percentage ownership in Corridor, an aggregate of: (i) 1,153,846 shares of Common Stock, (ii) 683,761 shares of the newly created Class B Common Stock, and (iii) 170,213 depositary shares of the Company’s 7.375% Series A Cumulative Redeemable Preferred Stock (collectively, the "Internalization Consideration"). As a result of the Internalization transaction, the Company now (i) owns all material assets of Corridor used in the conduct of the business, and (ii) is managed by officers and employees who previously worked for Corridor, and have become employees of the Company. Both the Management Agreement and the Administrative Agreement are no longer in effect upon the closing of the Internalization Transaction. Additional information on the Internalization Transaction can be found on our Current Report in Form 8-K filed with the SEC on July 12, 2021. Contemporaneously with the execution of the Contribution Agreement, the Company and Corridor entered into the First Amendment (the "First Amendment") to the Management Agreement dated as of May 8, 2015 (as amended, the "Management Agreement") that had the effect, beginning February 1, 2021, of (i) eliminating the management fee, (ii) providing a one-time, $1.0 million advance to Corridor to fund bonus payments to its employees in connection with the Internalization and (iii) providing payments to Corridor for actual employee compensation and office related expenses. Further, the First Amendment provided that, beginning April 1, 2021, the Company paid Corridor additional cash fees equivalent to the aggregate amount of all distributions that would accrue, if declared, on and after such date with respect to the securities to be issued as the Internalization Consideration pursuant to the Contribution Agreement (an amount, assuming payment on a cash basis equal to approximately $172 thousand per quarter). This agreement was in effect until the closing of the Internalization on July 6, 2021. Fees incurred under the Management Agreement for the three and nine months ended September 30, 2021 were $0.0 million and $2.9 million, respectively, compared to $932 thousand and $4.1 million for the three and nine months ended September 30, 2020. For the three months ended September 30, 2021, the fees all related to reimbursement of Corridor employee compensation and office related expenses under the First Amendment. For the nine months ended September 30, 2021, the fees incurred include $1.0 million related to a transaction bonus outlined in the Contribution Agreement, $321 thousand for January 2021 management fees under the Management Agreement and $2.6 million for reimbursement of Corridor employee compensation and office related expenses under the First Amendment. The Company also reimbursed Corridor for approximately $50 thousand in legal fees incurred in connection with the Internalization and paid investment advisors $1.9 million in connection with the execution of the Contribution Agreement. Fees incurred under the Management Agreement are reported in the general and administrative line item on the Consolidated Statements of Operations. Prior to the closing of the Internalization, the Company paid its administrator, Corridor, pursuant to an Administrative Agreement. Fees incurred under the Administrative Agreement for the three and nine months ended September 30, 2021 were $0 and $13 thousand, respectively, compared to $37 thousand and $166 thousand for the three and nine months ended September 30, 2020. Fees incurred under the Administrative Agreement are reported in the general and administrative line item on the Consolidated Statements of Operations.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES CorEnergy Legal Proceedings The Company initiated litigation on March 26, 2019 to enforce the terms of the Grand Isle Lease Agreement requiring that the Company be provided with copies of certain financial statement information that it was required to file pursuant to SEC Regulation S-X, as described in Section 2340 of the SEC Financial Reporting Manual, in the case CorEnergy Infrastructure Trust, Inc. and Grand Isle Corridor, LP v. Energy XXI Gulf Coast, Inc. and Energy XXI GIGS Services, LLC, Case No. 01-19-0228-CV in the 11th District Court of Harris County, Texas. The Company sought and obtained a temporary restraining order mandating that our tenant deliver the required financial statements. On April 1, 2019, that order was stayed pending an appeal by the tenant to the Texas First District Court of Appeals in Houston. On January 6, 2020, that appellate court rejected the tenant's appeal and remanded the case for further proceedings in the 11th District Court of Harris County, Texas. While the appeal was pending, the original temporary restraining order lapsed by its own terms. In May 2020, the trial court granted the Company's motion for partial summary judgment mandating the tenant deliver the required financial statements. The parties agreed to stay this case in order to facilitate settlement discussions (see below). In addition to the foregoing lawsuit, the Company's subsidiary, Grand Isle Corridor, filed a separate lawsuit against EGC and EGC Tenant to recover unpaid rent due and owed under the Grand Isle Lease Agreement. The lawsuit was filed in the 129th District Court of Harris County, Texas and was styled as Grand Isle Corridor, LP v. Energy XXI Gulf Coast, Inc. and Energy XXI GIGS Services, LLC , Case No. 202027212. Grand Isle Corridor filed a motion for summary judgment against the EGC Tenant in this action. Grand Isle Corridor filed two identical lawsuits in Harris County seeking unpaid rent for June and July (Case Nos. 202036038 and 202039219, respectively). These cases were stayed pending negotiation of a business resolution with EGC and EGC Tenant (see below). On April 20, 2020, EGC and its parent company, CEXXI, LLC, filed an adversary proceeding against the Company and Grand Isle Corridor, Energy XXI Gulf Coast, LLC and CEXXI, LLC v. Grand Isle Corridor, LP and CorEnergy Infrastructure Trust, Inc., Adv. No. 20-03084, in the United States Bankruptcy Court for the Southern District of Texas. In this suit, EGC was asking the bankruptcy court in which EGC filed for bankruptcy in 2016 to declare that the assignment and assumption of the guarantee of the Grand Isle Lease Agreement, which was a part of that earlier bankruptcy proceeding, is null and void. The Company believes this claim was meritless. The parties agreed to stay this case (see below). During the third quarter of 2020, the Company and Grand Isle Corridor reached an agreement with EGC, EGC Tenant, and CEXXI, LLC to stay each of the above-referenced lawsuits indefinitely while seeking a business resolution for their various disputes. During the agreed stay, all deadlines in the pending actions were suspended, and the parties may not engage in discovery, file pleadings, or initiate any new lawsuits against each other. Any party may terminate the agreed stay and resume litigation upon five days' written notice. On February 4, 2021, the Company contributed the GIGS asset as partial consideration for the acquisition of its interest in Crimson. In connection with the disposition, the Company and Grand Isle Corridor entered into Settlement Agreement with the EXXI Entities. The EGC Tenant is the tenant under the Grand Isle Lease Agreement, dated June 30, 2015 with Grand Isle Corridor. Grand Isle Corridor initially received a Guaranty dated June 22, 2015 from Energy XXI Ltd. in connection with the original purchase of the GIGS, which was assumed by EGC, as guarantor of the obligations of the EGC Tenant pursuant to the terms of the Assignment and Assumption of Guaranty and Release dated December 30, 2016 (as assigned and assumed, the "Tenant Guaranty"). Pursuant to the terms of the Settlement Agreement, the Company and Grand Isle Corridor released the EXXI Entities from any and all claims, except for the Environmental Indemnity under the Grand Isle Lease Agreement, which shall survive, and the EXXI Entities released the Company and Grand Isle Corridor from any and all claims. The parties have also agreed to jointly dismiss the litigation described above in connection with the Settlement Agreement. Additionally, the Grand Isle Lease Agreement and Tenant Guaranty were cancelled and terminated. Crimson Legal Proceedings On October 30, 2014, the owner of a property on which Crimson built a valve access vault filed an action against Crimson, claiming that Crimson's pre-existing pipeline easement did not authorize the construction of the vault. Crimson responded by filing a condemnation action on October 26, 2015 to acquire new easements for the vault and related pipeline, and the cases were consolidated into one action, Crimson California Pipeline L.P. v. Noarus Properties, Inc.; and Does 1 through 99, Case No. BC598951, in the Los Angeles Superior Court-Central District. The property owner has claimed damages/compensation in the approximate amount of $11.7 million. The judge currently presiding over this case has rescheduled a jury trial to determine the amount of damages, if any, for May 9, 2022, pending the determination of procedural issues in the case on which the judge has requested further briefing. Crimson is vigorously defending itself against the claims asserted by the property owner in this matter and, while the outcome cannot be predicted, management believes the ultimate resolution of this matter will not have a material adverse impact on the Company’s results of operations, financial position or cash flows. In June 2016, Crimson discovered a leak on its Ventura pipeline located in Ventura County, California, at which time Crimson began remediation of the observed release and concurrently took the pipeline out of service. The pipeline was properly repaired and returned to service in June 2016. The remediation efforts are complete, the affected area has been restored, and Crimson has implemented a monitoring program for the area. In November 2018, Crimson was notified by the California State Water Resources Board of a Forthcoming Assessment of Administrative Civil Liability concerning alleged violations of the California Water Code related to this incident. Through pre-enforcement settlement discussion, Crimson and the California State Water Board reached a settlement requiring Crimson to pay a penalty which, in connection with final approval from the State of California, was set at $330 thousand, (including incidental charges) and was paid during the three months ended September 30, 2021. Pursuant to that settlement, annually Crimson also must perform certain ongoing monitoring obligations related to the condition of the affected barranca. Additionally, in July 2020 Crimson entered into a Stipulation of Final Judgment related to the same incident with the Ventura County, California Department of Fish and Wildlife, Office of Oil Spill Response, pursuant to which Crimson agreed to pay penalties of $900 thousand plus reimbursement of certain investigative costs. Half of this settlement was paid during 2020 prior to the Crimson Transaction, and the remainder was paid during the three months ended September 30, 2021. As a transporter of crude oil, Crimson is subject to various environmental regulations that could subject the Company to future monetary obligations. Crimson has received notices of violations and potential fines under various federal, state and local provisions relating to the discharge of materials into the environment or protection of the environment. Management believes that even if any one or more of these environmental proceedings were decided against Crimson, it would not be material to the Company's financial position, results of operations or cash flows, and the Company maintains insurance coverage for environmental liabilities in amounts that management believes to be appropriate and customary for the Company's business. The Company also is subject to various other claims and legal proceedings covering a wide range of matters that arose in the ordinary course of business. In the opinion of management, all such matters are adequately covered by insurance or by established reserves, and, if not so covered, are without merit or are of such kind, or involve such amounts, as would not have a material adverse effect on the financial position, results of operations or cash flows of the Company. California Bonds Indemnification On March 31, 2021, the Company executed a General Agreement of Indemnity for the benefit of Federal Insurance Company, Westchester Fire Insurance Company and each of their respective direct and indirect subsidiaries, parent companies and affiliates related to the surety bonds at Crimson. On April 26, 2021, the Company executed a General Agreement of Indemnity for the benefit of Argonaut Insurance Company, itself, its subsidiaries, affiliates, parents, co-sureties, fronting companies and/or reinsurers and their successors and assigns, whether now in existence or formed hereafter, individually and collectively, as "Surety" related to the surety bonds of Crimson. On May 17, 2021, the Company executed a General Agreement of Indemnity for the benefit of Arch Insurance Company, itself, its subsidiaries, affiliates, parents, co-sureties, fronting companies, reinsurers and their successors and assigns, whether now in existence or hereafter formed, individually and collectively, as "Surety" related to the surety bonds of Crimson. The Company, jointly and severally, agrees to pay the Surety the agreed premium for the bonds and upon written request of the Surety at any time, collateral security for its suretyship until such time evidence is provided of the termination of any past, present and future liability under any bonds. The Indemnity Agreement may be terminated by the Company upon thirty days written notice. The total annual premium paid for the bonds currently outstanding is approximately $173 thousand.

Fair Value

Fair Value	9 Months Ended
	Sep. 30, 2021
Fair Value Disclosures [Abstract]
FAIR VALUE	FAIR VALUE The following section describes the valuation methodologies used by the Company for estimating fair value for financial instruments not recorded at fair value, but fair value is included for disclosure purposes only, as required under disclosure guidance related to the fair value of financial instruments. Cash and Cash Equivalents — The carrying value of cash, amounts due from banks, federal funds sold and securities purchased under resale agreements approximates fair value. Financing Notes Receivable — The financing notes receivable are valued on a non-recurring basis. The financing notes receivable are reviewed for impairment when events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. Financing notes with carrying values that are not expected to be recovered through future cash flows are written-down to their estimated net realizable value. Estimates of realizable value are determined based on unobservable inputs, including estimates of future cash flow generation and value of collateral underlying the notes. Inventory - Inventory primarily consists of crude oil earned as in-kind PLA payments and is valued using an average costing method at the lower of cost and net realizable value. Secured Credit Facilities — The fair value of the Company's long-term variable-rate and fixed-rate debt under its secured credit facilities approximates carrying value. Unsecured Convertible Senior Notes — The fair value of the unsecured convertible senior notes is estimated using quoted market prices from either active (Level 1) or generally active (Level 2) markets. Carrying and Fair Value Amounts Level within fair value hierarchy September 30, 2021 December 31, 2020 Carrying Amount (1) Fair Value Carrying Amount (1) Fair Value Financial Assets: Cash and cash equivalents Level 1 $ 15,091,957 $ 15,091,957 $ 99,596,907 $ 99,596,907 Financing notes receivable (Note 6) Level 3 1,078,072 1,078,072 1,209,736 1,209,736 Inventory Level 1 3,342,111 3,342,111 87,940 87,940 Financial Liabilities: Crimson secured credit facility - Term Loan Level 2 $ 74,572,333 $ 74,572,333 $ — $ — Crimson secured credit facility - Revolver (2) Level 2 27,108,218 27,108,218 — — 5.875% Unsecured Convertible Senior Notes Level 2 115,501,404 110,167,802 115,008,130 84,409,292 (1) The carrying value of debt balances are presented net of unamortized original issuance discount and debt issuance costs. (2) The carrying value of the Crimson Revolver is presented net of unamortized debt issuance costs classified as an asset in deferred costs.

Debt

Debt	9 Months Ended
	Sep. 30, 2021
Debt Disclosure [Abstract]
DEBT	DEBT The following is a summary of the Company's debt facilities and balances as of September 30, 2021 and December 31, 2020: Total Commitment Quarterly Principal Payments September 30, 2021 December 31, 2020 Maturity Amount Outstanding Interest Amount Outstanding Interest Crimson Secured Credit Facility: Crimson Revolver $ 50,000,000 $ — 2/4/2024 $ 28,000,000 4.08 % $ — — % Crimson Term Loan 80,000,000 2,000,000 2/4/2024 76,000,000 4.08 % — — % Crimson Uncommitted Incremental Credit Facility 25,000,000 — 2/4/2024 — — % — — % CorEnergy Secured Credit Facility (1): CorEnergy Revolver 160,000,000 — 7/28/2022 — — % — 2.89 % MoGas Revolver 1,000,000 — 7/28/2022 — — % — 2.89 % Omega Line of Credit (2) 1,500,000 — 4/30/2021 — — % — 4.14 % 5.875% Unsecured Convertible Senior Notes 120,000,000 — 8/15/2025 118,050,000 5.875 % 118,050,000 5.875 % Total Debt $ 222,050,000 $ 118,050,000 Less: Unamortized deferred financing costs on 5.875% Convertible Senior Notes $ 322,678 $ 385,131 Unamortized discount on 5.875% Convertible Senior Notes 2,225,918 2,656,739 Unamortized deferred financing costs on Crimson Secured Credit Facility (3) 1,427,667 — Total Debt, net of deferred financing costs $ 218,073,737 $ 115,008,130 Debt due within one year $ 8,000,000 $ — (1) The CorEnergy Secured Credit Facility was terminated on February 4, 2021 in connection with the Crimson Transaction described in Note 3 ("Acquisitions"). (2) The Omega Line of Credit was terminated on February 4, 2021 in connection with the Crimson Transaction described in Note 3 ("Acquisitions"). (3) Unamortized deferred financing costs related to the Company's revolving credit facilities are included in Deferred Costs in the Assets section of the Consolidated Balance Sheets. Refer to the "Deferred Financing Costs" paragraph below. Crimson Credit Facility On February 4, 2021, in connection with the Crimson Transaction, Crimson Midstream Operating and Corridor MoGas, (collectively, the "Borrowers"), together with Crimson, MoGas Debt Holdco LLC, MoGas, CorEnergy Pipeline Company, LLC, United Property Systems, Crimson Pipeline, LLC and Cardinal Pipeline, L.P. (collectively, the "Guarantors") entered into the Crimson Credit Facility with the lenders from time to time party thereto and Wells Fargo Bank, as administrative agent for other participating lenders. The Crimson Credit Facility provides borrowing capacity of up to $155.0 million, consisting of: a $50.0 million revolving credit facility ("Crimson Revolver"), an $80.0 million term loan ("Crimson Term Loan") and an uncommitted incremental credit facility of $25.0 million. Upon closing of the Crimson Transaction described in Note 3 ("Acquisitions"), the Borrowers drew the $80.0 million Crimson Term Loan and $25.0 million on the Crimson Revolver. Subsequent to the initial closing, on March 25, 2021, Crimson contributed all of its equity interests in Crimson Midstream Services, LLC and Crimson Midstream I Corporation to Crimson Midstream Operating, and, effective as of May 4, 2021, such subsidiaries have become additional Guarantors pursuant to the Amended and Restated Guaranty Agreement and parties to the Amended and Restated Security Agreement and (in the case of Crimson Midstream I Corporation) the Amended and Restated Pledge Agreement. The loans under the Crimson Credit Facility mature on February 4, 2024. The Crimson Term Loan requires quarterly payments of $2.0 million in arrears on the last business day of March, June, September and December, commencing on June 30, 2021. Subject to certain conditions, all loans made under the Crimson Credit Facility shall, at the option of the Borrowers, bear interest at either (a) LIBOR plus a spread of 325 to 450 basis points, or (b) a rate equal to the highest of (i) the prime rate established by the Administrative Agent, (ii) the federal funds rate plus 0.5%, or (iii) the one-month LIBOR rate plus 1.0%, plus a spread of 225 to 350 basis points. The applicable spread for each interest rate is based on the Total Leverage Ratio (as defined in the Crimson Credit Facility); however, the initial interest rate is set at the top level of the pricing grid until the first compliance reporting event for the period ended June 30, 2021. Outstanding balances under the facility are guaranteed by the Guarantors pursuant to the Amended and Restated Guaranty Agreement and secured by all assets of the Borrowers and Guarantors (including the equity in such parties), other than any assets regulated by the CPUC and other customary excluded assets, pursuant to an Amended and Restated Pledge Agreement and an Amended and Restated Security Agreement. Under the terms of the Crimson Credit Facility, the Borrowers and their restricted subsidiaries will be subject to certain financial covenants commencing with the fiscal quarter ended June 30, 2021 as follows (i): the total leverage ratio shall not be greater than: (a) 3.00 to 1.00 commencing with the fiscal quarter ended June 30, 2021 through and including the fiscal quarter ending December 31, 2021; (b) 2.75 to 1.00 commencing with the fiscal quarter ending March 31, 2022 through and including the fiscal quarter ending December 31, 2022; and (c) 2.50 to 1.00 commencing with the fiscal quarter ending March 31, 2023 and for each fiscal quarter thereafter and (ii) the debt service coverage ratio, shall not be less than 2.00 to 1.00. Cash distributions to the Company from the Borrowers are subject to certain restrictions, including without limitation, no default or event of default, compliance with financial covenants, minimum undrawn availability and available free cash flow. The Borrowers and their restricted subsidiaries are also subject to certain additional affirmative and negative covenants customary for credit transactions of this type. The Crimson Credit Facility contains default and cross-default provisions (with applicable customary grace or cure periods) customary for transactions of this type. Upon the occurrence of an event of default, payment of all amounts outstanding under the Crimson Credit Facility may become immediately due and payable at the election of the Required Lenders (as defined in the Crimson Credit Facility). Contractual Payments The remaining contractual principal payments as of September 30, 2021 under the Crimson Credit Facility are as follows: Year Crimson Term Loan Crimson Revolver Total 2021 $ 2,000,000 $ — $ 2,000,000 2022 8,000,000 — 8,000,000 2023 8,000,000 — 8,000,000 2024 58,000,000 28,000,000 86,000,000 2025 — — — Thereafter — — — Total Remaining Contractual Payments $ 76,000,000 $ 28,000,000 $ 104,000,000 Subsequent to September 30, 2021, Crimson Midstream Operating and Corridor MoGas, Inc. borrowed an additional $3.0 million under the Crimson Revolver on October 14, 2021, then on October 22, 2021 made a prepayment of the $3.0 million Base Rate Advance on the Crimson Revolver so there is no change in outstanding borrowings under the Crimson Revolver. CorEnergy Credit Facility On July 28, 2017, the Company entered into an amendment and restatement of the CorEnergy Credit Facility with Regions Bank, as lender and administrative agent for other participating lenders (collectively, with the Agent, the "Lenders"). The amended facility provided for borrowing commitments of up to $161.0 million, consisting of (i) $160.0 million on the CorEnergy Revolver, subject to borrowing base limitations, and (ii) $1.0 million on the MoGas Revolver. On February 4, 2021, in connection with the acquisition of Crimson, the Company terminated the CorEnergy Credit Facility. On the date of termination, there was no indebtedness outstanding under this facility, and the loan documents providing for the facility, and the security interests securing it, were terminated and released. The termination of the CorEnergy Credit Facility resulted in the write-off of the remaining deferred financing costs of $862 thousand, which is recorded as a loss on extinguishment of debt in the Consolidated Statement of Operations for the nine months ended September 30, 2021. Deferred Financing Costs A summary of deferred financing cost amortization expenses for the three and nine months ended September 30, 2021 and 2020 is as follows: For the Three Months Ended For the Nine Months Ended September 30, 2021 September 30, 2020 September 30, 2021 September 30, 2020 Crimson Credit Facility $ 247,635 $ — $ 651,669 $ — CorEnergy Credit Facility — 143,636 $ 47,879 $ 430,906 Amended Pinedale Term Credit Facility — — — 26,410 Total Deferred Debt Cost Amortization Expense (1)(2) $ 247,635 $ 143,636 $ 699,548 $ 457,316 (1) Amortization of deferred debt issuance costs is included in interest expense in the Consolidated Statements of Operations. (2) For the amount of deferred debt cost amortization relating to the convertible notes included in the Consolidated Statements of Operations, refer to the Convertible Note Interest Expense table below. Convertible Debt 5.875% Convertible Notes On August 12, 2019, the Company completed a private placement offering of $120.0 million aggregate principal amount of 5.875% Convertible Senior Notes due 2025 (the "5.875% Convertible Notes") to the initial purchasers of such notes for cash in reliance on an exemption from registration provided by Section 4(a)(2) of the Securities Act. The initial purchasers then resold the 5.875% Convertible Notes for cash equal to 100 percent of the aggregate principal amount thereof to qualified institutional buyers, as defined in Rule 144A under the Securities Act, in reliance on an exemption from registration provided by Rule 144A. The 5.875% Convertible Notes mature on August 15, 2025 and bear interest at a rate of 5.875 percent per annum, payable semi-annually in arrears on February 15 and August 15 of each year, beginning on February 15, 2020. The 5.875% Convertible Notes were issued with an initial purchasers' discount of $3.5 million, which is being amortized over the life of the notes. The Company also incurred approximately $508 thousand of deferred debt costs in issuing the 5.875% Convertible Notes, which are also being amortized over the life of the notes. Holders may convert all or any portion of their 5.875% Convertible Notes into shares of the Company's Common Stock at their option at any time prior to the close of business on the business day immediately preceding the maturity date. The initial conversion rate for the 5.875% Convertible Notes is 20.0 shares of Common Stock per $1,000 principal amount of the 5.875% Convertible Notes, equivalent to an initial conversion price of $50.00 per share of the Company's Common Stock. Such conversion rate will be subject to adjustment in certain events as specified in the Indenture. The Indenture for the 5.875% Convertible Notes specifies events of default, including default by the Company or any of its subsidiaries with respect to any debt agreements under which there may be outstanding, or by which there may be secured or evidenced, any debt in excess of $25.0 million in the aggregate of the Company and/or any such subsidiary, resulting in such indebtedness becoming or being declared due and payable prior to its stated maturity. On April 29, 2020, the Company repurchased approximately $2.0 million face amount of its 5.875% Convertible Notes. As of September 30, 2021, the Company has $118.1 million aggregate principal amount of 5.875% Convertible Notes outstanding. Convertible Note Interest Expense The following is a summary of the impact of convertible notes on interest expense for the three and nine months ended September 30, 2021 and 2020: Convertible Note Interest Expense For the Three Months Ended For the Nine Months Ended September 30, 2021 September 30, 2020 September 30, 2021 September 30, 2020 7.00% Convertible Notes: Interest Expense $ — $ — $ — $ 55,331 Discount Amortization — — — 6,681 Deferred Debt Issuance Amortization — — — 1,141 Total 7.00% Convertible Notes $ — $ — $ — $ 63,153 5.875% Convertible Notes: Interest Expense $ 1,733,859 $ 1,733,859 $ 5,201,577 $ 5,239,129 Discount Amortization 143,607 143,607 430,821 433,932 Deferred Debt Issuance Amortization 20,818 20,818 62,454 62,905 Total 5.875% Convertible Notes $ 1,898,284 $ 1,898,284 $ 5,694,852 $ 5,735,966 Total Convertible Note Interest Expense $ 1,898,284 $ 1,898,284 $ 5,694,852 $ 5,799,119

Stockholders' Equity

Stockholders' Equity	9 Months Ended
	Sep. 30, 2021
Equity [Abstract]
STOCKHOLDERS' EQUITY	STOCKHOLDERS' EQUITY PREFERRED STOCK As of September 30, 2021, the Company has a total of 5,181,027 depositary shares outstanding, or approximately 51,810 whole shares of its 7.375% Series A Preferred Stock. See Note 17 ("Subsequent Events") for further information regarding the declaration of a dividend on the 7.375% Series A Preferred Stock. COMMON STOCK As of September 30, 2021, the Company had 14,866,799 of common shares issued and outstanding. See Note 17 ("Subsequent Events") for further information regarding the declaration of a dividend on the Common Stock. CLASS B COMMON STOCK On June 29, 2021, the stockholders approved (i) the issuance of Class B Common Stock upon conversion of the Series B Preferred Stock issuable pursuant to the terms of the Crimson Transaction, which effectively will make the Crimson Class A-2 Units exchangeable directly for Class B Common Stock following receipt of CPUC approval, and (ii) the issuance of Class B Common Stock pursuant to the terms of the Internalization. On July 6, 2021, the Company issued 683,761 Class B common shares to the contributors of Corridor InfraTrust Management, LLC as partial consideration for the Internalization transaction. NON-CONTROLLING INTEREST As disclosed in Note 3 ("Acquisitions") as part of the Crimson Transaction, the Company and the Grier Members entered into the Third LLC Agreement of Crimson. Pursuant to the terms of the Third LLC Agreement, the Grier Members and the Company's interests in Crimson are summarized in the table below: Grier Members Adjustments As of February 1, 2021 Final Working Capital Paid in Kind Distribution As of September 30, 2021 CorEnergy (in units, except as noted) Economic ownership interests in Crimson Midstream Holdings, LLC Class A-1 Units 1,613,202 37,043 — 1,650,245 — Class A-2 Units 2,436,000 — 24,414 2,460,414 — Class A-3 Units 2,450,142 — — 2,450,142 — Class B-1 Units — — — — 10,000 Voting ownership interests in Crimson Midstream Holdings, LLC Class C-1 Units 505,000 — — 505,000 495,000 Voting Interests of C-1 Units (%) 50.50 % — — 50.62 % 49.38 % In June 2021, the final working capital adjustment was made for the Crimson Transaction which resulted in an increase in the assets acquired of $1,790,455 (as further described above in Note 3 ("Acquisition"). This resulted in 37,043 Class A-1 Units being issued to the Grier Members for their 50.50% ownership interest. The newly issued units resulted in an increase in non-controlling interest of $882,726. After the working capital adjustment and paid-in-kind dividends, the Grier Members' equity ownership interest is 50.62 percent as of September 30, 2021. After working capital adjustments, the fair value of the Grier Members' noncontrolling interest, which is represented by the A-1, A-2 and A-3 Units listed above, was $116.2 million. As described further below, the A-1, A-2 and A-3 Units may eventually be exchanged for shares of the Company's common and preferred stock subject to the approval of the CPUC ("CPUC Approval"), which is expected to occur in the first quarter of 2022. The A-1, A-2 and A-3 Units held by the Grier Members and the B-1 Units held by the Company represent economic interests in Crimson while the Class C-1 Units represent voting interests. Upon CPUC Approval, the parties will enter into a Fourth Amended and Restated LLC Agreement of Crimson ("Fourth LLC Agreement"), which will, among other things, (i) gives the Company control of Crimson and its assets, in connection with an anticipated further restructuring of the Company's asset ownership structure and (ii) provide the Grier Members and Management Members (as defined below) the right to exchange their entire interest in Crimson for securities of the Company as follows: • Class A-1 Units will become exchangeable for up to 1,755,579, (which includes the addition of 37,043 shares as a result of the working capital adjustment) of the Company's depositary shares, each representing 1/100th of a share of the Company's 7.375% Series A Cumulative Redeemable Preferred Stock ("Series A Preferred") (prior to the changes made, effective June 30, 2021, pursuant to the Stock Exchange Agreement described in the Company’s Current Report Form 8-K filed July 12, 2021, the Class A-1 Units would have become exchangeable into the Company's 9.0% Series C Preferred Stock); • Class A-2 units will become exchangeable for up to 2,460,414 shares of a newly created 4.00% Series B Redeemable Convertible Preferred Stock of the Company ("Series B Preferred"), which, following the favorable vote of the Company's stockholders at the 2021 Annual Meeting to comply with New York Stock Exchange (“NYSE”) rules, from and after July 7, 2021 will be automatically converted into up to 8,762,158 additional shares of a new non-listed Class B Common Stock of the Company, and • Class A-3 Units will become exchangeable for up to 2,450,142 shares of the newly created Class B Common Stock. Class B Common Stock will eventually be converted into the Common Stock of the Company ("Common Stock") on the occurrence of the earlier of the following: (i) the occurrence of the third anniversary of the closing date of the Crimson Transaction or (ii) the satisfaction of certain conditions related to an increase in the relative dividend rate of the Common Stock. Prior to exchange of the Crimson Class A-1, A-2 and A-3 Units into corresponding CORR securities (and after giving effect to the changes to the CORR securities into which the Class A-1 and A-2 Units may be exchanged, as described above), the Grier Members only have the right to receive distributions to the extent that the Company's Board of Directors determines dividends would be payable if they held the shares of Series A Preferred (for the Class A-1 Units), Series B Preferred (for the Class A-2 Units prior to July 7, 2021), and Class B Common Stock (for the Class A-2 Units (on and after July 7, 2021) and Class A-3 Units), respectively, regardless of whether the securities are outstanding. If the respective shares of Series A Preferred, Series B Preferred and Class B Common Stock are not outstanding, the Company's Board of Directors must consider that they would be outstanding when declaring dividends on the Common Stock. Following CPUC Approval, the terms of the Fourth LLC Agreement provide that such rights will continue until the Grier Members elect to exchange the A-1, A-2 and A-3 Units for the related securities of the Company. In addition, after CPUC Approval, certain Crimson Units held by the Grier Members are expected to be transferred to other individuals currently managing Crimson (the "Management Members"). The following table summarizes the distributions payable under the A-1, A-2 and A-3 Units as if the Grier Members held the respective underlying Company securities. The A-1, A-2 and A-3 Units are entitled to the distribution regardless of whether the corresponding Company security is outstanding. Units Distribution Rights of CorEnergy Securities Liquidation Preference Annual Distribution per Share A-1 Units 7.375% Series A Cumulative Redeemable Preferred Stock (1) $ 25.00 $ 1.84 A-2 Units 4.00% Series B Redeemable Preferred Stock (2) 25.00 1.00 A-3 Units Class B Common Stock (3) (4) N/A Varies (2)(3) (1) On June 29, 2021, the Board of the Company authorized management to enter into an agreement to convert the right to receive the Company’s 9.00% Series C Preferred Stock into 7.375% Series A Cumulative Redeemable Preferred Stock. (2) On July 7, 2021, the Company converted the right that holders of Class A-2 Units would have had to exchange such units for shares of the Company’s 4.00% Series B Preferred Stock into a right to exchange such units for shares of the Company’s Class B Common Stock with the effective date, for dividend purposes, of June 30, 2021. (3) (A) For the fiscal quarters of the Company ending June 30, 2021, September 30, 2021, December 31, 2021 and March 30, 2022, the Common Stock Base Dividend Per Share shall equal $0.05 per share per quarter; (B) for the fiscal quarters of the Company ending June 30, 2022, September 30, 2022, December 31, 2022 and March 30, 2023, the Common Stock Base Dividend Per Share shall equal $0.055 per share per quarter; and (C) for the fiscal quarters of the Company ending June 30, 2023, September 30, 2023, December 31, 2023 and March 30, 2024, the Common Stock Base Dividend Per Share shall equal $0.06 per share per quarter. The Class B Common Stock dividend is subordinated based on a distribution formula described in footnote (4) below. (4) For each fiscal quarter ending June 30, 2021 through and including the fiscal quarter ending March 30, 2024, each share of Class B Common Stock will be entitled to receive dividends (the "Class B Common Stock Dividends"), subject to Board approval, equal to the quotient of (i) difference of (A) CAFD of the most recently completed quarter and (B) 1.25 multiplied by the Common Stock Base Dividend, divided by (ii) shares of Class B Common Stock issued and outstanding multiplied by 1.25. For the three months ended June 30, 2021, distributions were paid to the Grier Members for the Class A-1 Units ($604,951), Class A-2 Units (based on distributions that would have been payable on Series B Preferred, but authorized by the Board of Directors to be paid as 16,240 additional Class A-2 units paid-in-kind), as distributions for the Series C Preferred and the Series B Preferred began accruing April 1, 2021. No distributions were paid to the Class A-3 Units as no distributions were declared on the Class B Common Stock. For the three months ended September 30, 2021, distributions were paid to the Grier Members for the Class A-1 Units ($841,950) and Class A-2 Units (8,174 units paid-in-kind, for distributions that would have accrued on underlying Series B Preferred shares through the date Class A-2 Units became exchangeable directly into Class B Common Stock following stockholder approval). No distributions were paid to the Class A-3 Units as no distributions were declared on the Class B Common Stock. See Note 17 ("Subsequent Events") for further information regarding the declaration of distributions related to the Class A-1 and A-2 Units. SHELF REGISTRATION STATEMENTS On October 30, 2018, the Company filed a shelf registration statement with the SEC, pursuant to which it registered 1,000,000 shares of Common Stock for issuance under its dividend reinvestment plan ("DRIP"). As of September 30, 2021, the Company has issued 80,036 shares of Common Stock under its DRIP pursuant to the shelf, resulting in remaining availability of approximately 919,964 shares of Common Stock. On November 9, 2018, the Company had a shelf registration statement (the "Current Shelf Registration Statement") declared effective by the SEC replacing the Company's previously filed shelf registration statement, pursuant to which it may publicly offer additional debt or equity securities with an aggregate offering price of up to $600.0 million. As previously disclosed in the Company's Annual Report on From 10-K filed on March 4, 2021, the Company did not expect to be able to use this shelf registration statement or the shelf registration statement filed for its DRIP, at least until it was able to file certain financial statement information as required by SEC Regulation S-X. On April 29, 2021, the Company announced that its Board of Directors has authorized the reinstatement of the operation of the Company's DRIP. The Board of Directors made this determination in light of the fact that the staff of the SEC has advised the Company that it can resume the use of its previously filed and effective shelf registration statements. On November 3, 2021, the Company filed a new shelf registration statement, which will replace the Current Shelf Registration Statement once it is declared effective by the SEC, pursuant to which the Company also would be able to publicly offer additional debt or equity securities with an aggregate offering price of up to $600 million.

Earnings (Loss) Per Share

Earnings (Loss) Per Share	9 Months Ended
	Sep. 30, 2021
Earnings Per Share [Abstract]
Earnings (Loss) Per Share	EARNINGS (LOSS) PER SHARE Basic earnings (loss) per share data is computed based on the weighted-average number of shares of Common Stock and Class B Common Stock outstanding during the periods. Diluted earnings (loss) per share data is computed based on the weighted-average number of shares of Common Stock and Class B Common Stock outstanding, including all potentially issuable shares of Common Stock. Diluted earnings (loss) per share for the three and nine months ended September 30, 2021 and 2020 excludes the impact to income and the number of shares outstanding from the conversion of the 7.00% Convertible Notes and the 5.875% Convertible Notes, as applicable, because such impact is antidilutive. The 7.00% Convertible Notes matured on June 15, 2020. Under the if converted method, the 5.875% Convertible Notes would result in an additional 2,361,000, common shares outstanding for the three and nine months ended September 30, 2021, respectively. For the Three Months Ended For the Nine Months Ended September 30, 2021 September 30, 2020 September 30, 2021 September 30, 2020 Net income (loss) attributable to CorEnergy Stockholders $ 2,764,286 $ (3,919,098) $ (9,122,746) $ (303,395,899) Less: preferred dividend requirements 2,388,130 2,309,672 7,007,474 6,880,137 Net income (loss) attributable to Common Stockholders $ 376,156 $ (6,228,770) $ (16,130,220) $ (310,276,036) Weighted average shares - basic 15,426,226 13,651,521 14,252,305 13,650,449 Basic loss per share $ 0.02 $ (0.46) $ (1.13) $ (22.73) Net income (loss) attributable to Common Stockholders (from above) $ 376,156 $ (6,228,770) $ (16,130,220) $ (310,276,036) Income (loss) attributable for dilutive securities $ 376,156 $ (6,228,770) $ (16,130,220) $ (310,276,036) Weighted average shares - diluted 15,426,226 13,651,521 14,252,305 13,650,449 Diluted loss per share $ 0.02 $ (0.46) $ (1.13) $ (22.73)

Variable Interest Entity

Variable Interest Entity	9 Months Ended
	Sep. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Variable Interest Entity	VARIABLE INTEREST ENTITY Crimson Midstream Holdings As of February 1, 2021, CorEnergy holds a 49.50 percent interest in Crimson and the Grier Members hold the remaining 50.50 percent interest. Crimson is a VIE as the legal entity is structured with non-substantive voting rights resulting from (i) the disproportionality between the voting interests of its members and certain economics of the distribution waterfall in the Third LLC Agreement and (ii) the de facto agent relationship between CorEnergy and Grier, who was appointed to CorEnergy's Board of Directors upon closing of the Crimson Transaction. As a result of this related party relationship, substantially all of Crimson's activities either involve or are conducted on behalf of CorEnergy that has disproportionately few voting rights, including Grier as a de facto agent. After the working capital adjustment and paid-in-kind dividends, the Grier Members' equity ownership interest is 50.62 percent as of September 30, 2021. Crimson is managed by the Crimson Board, which is made up of four managers of which the Company and the Grier Members are each represented by two managers. The Crimson Board is responsible for governing the significant activities that impact Crimson's economic performance, including a number of activities which are managed by an approved budget that requires super-majority approval or joint approval. In assessing the primary beneficiary, the Company determined that power is shared; however, the Company and the Grier Members as a related party group have characteristics of a primary beneficiary. The Company performed the "most closely associated" test and determined that CorEnergy is the entity in the related party group most closely associated with the VIE. In performing this assessment, the Company considered (i) its influence over the tax structure of Crimson so its operations could be included in the Company's REIT structure under its PLR, which allows fees received for the usage of storage and pipeline capacity to qualify as rents from real property; (ii) the activities of the Company are substantially similar in nature to the activities of Crimson as the Company owns existing transportation and distribution assets at MoGas and Omega; (iii) Crimson's assets represent a substantial portion of the Company's total assets; and (iv) the Grier Members' interest in Crimson in Class A-1, Class A-2 and Class A-3 Units will earn distributions if the CorEnergy Board of Directors declares a common or preferred dividend for Series C Preferred, Series B Preferred and Class B Common Stock; among other factors. Therefore, CorEnergy is the primary beneficiary and consolidates the Crimson VIE and the Grier Members' equity ownership interest 50.62 percent (after the working capital adjustment and paid-in-kind dividends) is reflected as a non-controlling interest in the consolidated financial statements. The Company noted that Crimson's assets cannot be used to settle CorEnergy's liabilities with the exception of quarterly distributions, if declared by the Crimson Board. The quarterly distributions are used to fund current obligations, projected working capital requirements, debt service payments and dividend payments. As discussed in Note 12 ("Debt"), cash distributions to the Company from the borrowers under the Crimson Credit Facility are subject to certain restrictions, including without limitation, no default or event of default, compliance with financial covenants, minimum undrawn availability and available free cash flow. Further, the Crimson Credit Facility is secured by assets at both Crimson Midstream Operating and Corridor MoGas, Inc. For the three and nine months ended September 30, 2021, the Company received $807 thousand and $7.5 million, respectively, in cash distributions from Crimson, which were in accordance with the terms of the Crimson Credit Facility. The Company's interest in Crimson is significant to its financial position, financial performance and cash flows. A significant decline in Crimson's ability to fund quarterly distributions to the Company could have a significant impact on the Company's financial performance, including its ability to fund the obligations described above. Limited Partnerships Under the consolidation guidance, limited partnerships and other similar entities are considered VIEs unless the limited partners hold substantive kick-out rights or participating rights. Management determined that Pinedale LP and Grand Isle Corridor LP are VIEs because the limited partners of both partnerships lack both substantive kick-out rights and participating rights. However, based on the general partners' roles and rights as afforded by the partnership agreements and its exposure to losses and benefits of each of the partnerships through its significant limited partner interests, management determined that CorEnergy is the primary beneficiary of both Pinedale LP and Grand Isle Corridor LP. Based upon this evaluation and the Company's 100 percent ownership of the limited partnership interest in both Pinedale LP and Grand Isle Corridor LP, the consolidated financial statements presented include full consolidation with respect to both partnerships.

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2021
Related Party Transactions [Abstract]
Related Party Transactions	RELATED PARTY TRANSACTIONSTransition Services Agreements The subsidiaries of Crescent Midstream Holdings, LLC ("Crescent Midstream Holdings") were formerly a part of Crimson prior to the Crimson Transaction. Prior to Crescent Midstream Holdings' spin-off from Crimson, Crimson, or certain of its subsidiaries, provided various business services for Crescent Midstream Holdings and its subsidiaries. Effective February 4, 2021, Crimson, certain of Crimson's subsidiaries or a combination thereof, entered into several transition services agreements (collectively, the "Transition Services Agreements" or "TSAs") with Crescent Midstream Holdings to facilitate its transition to operating independently. Each of the TSAs are described in more detail below. Also effective February 4, 2021, Crimson and certain of its subsidiaries entered into an Assignment and Assumption Agreement to assign all of the TSAs to Crimson's direct, wholly-owned TRS, Crimson Midstream I Corporation ("Crimson Midstream I"). Crimson and/or certain of its subsidiaries expect to be reimbursed at a fixed fee of approximately $156 thousand per month for services provided under the TSAs, for which the billed amount is allocated 50.0 percent to Crescent Midstream, LLC ("Crescent Midstream"), a wholly-owned subsidiary of Crescent Midstream Holdings, and 50.0 percent to Crescent Louisiana Midstream, LLC ("CLM"), a 70.0 percent owned subsidiary of Crescent Midstream. The amounts billed to Crescent Midstream will reduce a prepaid TSA liability on the Company's books until such time as the TSA liability is reduced to zero. As of September 30, 2021, the prepaid TSA liability related to Crescent Midstream was $765 thousand and recorded in due to affiliated companies in the Consolidated Balance Sheets. For the three and nine months ended September 30, 2021, Crimson billed both Crescent Midstream and CLM $467 thousand and $1.2 million for services provided under the TSAs. As previously disclosed, John D. Grier, a director and Chief Operating Officer of the Company, together with the Grier Members, own an aggregate 50.62 percent equity interest in Crimson, which the Company has a right to acquire in the future, pursuant to the terms of the MIPA, following receipt of CPUC approval for a change of control of Crimson's CPUC regulated assets. The Grier Members also retain an aggregate 50.62 percent equity interest in Crescent Midstream Holdings, which they held prior to the Crimson Transaction. Crimson Midstream Operating entered into a transition services agreement (the "Administrative TSA") to provide administrative-related services to Crescent Midstream Holdings through February 3, 2022 or upon receipt of Crescent Midstream Holdings' written notice to terminate the Administrative TSA prior to February 3, 2022. As discussed above, the Assignment and Assumption Agreement assigned the Administrative TSA from Crimson Midstream Operating to Crimson Midstream I. Crimson Midstream Operating also entered into a transition services agreement (the "Control Center TSA") with Crescent Midstream Holdings to provide certain customary control center services and field transition support services necessary to operate a pipeline system. Unless terminated in writing by Crescent Midstream Holdings earlier, the Control Center TSA shall expire on February 3, 2022. The Control Center TSA has been assigned from Crimson Midstream Operating to Crimson Midstream I by the Assignment and Assumption Agreement discussed above. Similarly, Crimson and Crescent Midstream Holdings entered into a transition services agreement (the "Employee TSA") whereby an indirect, wholly-owned subsidiary of Crimson shall continue to provide payroll, employee benefits and other related employment services to Crescent Midstream Holdings and its subsidiaries. Under the Employee TSA, Crimson's indirect, wholly-owned subsidiary shall make available and assign to Crescent Midstream Holdings and its subsidiaries certain employees to provide services primarily to Crescent Midstream Holdings and its subsidiaries. While the Employee TSA is in effect, Crescent Midstream Holdings shall be responsible for the daily supervision of and assignment of work to the employees providing services to Crescent Midstream Holdings and its subsidiaries. The Employee TSA will conclude on February 3, 2022 if not previously terminated in writing by Crescent Midstream Holdings. Additionally, Crimson's indirect, wholly-owned subsidiary entered into an Employee Sharing Agreement with Crimson Midstream I to make available all employees performing services under the Employee TSA to Crimson Midstream I. The Employee Sharing Agreement was effective beginning February 1, 2021. The Employee Sharing Agreement together with the Assignment and Assumption Agreement described above, effectively binds Crimson Midstream I to the terms of the Employee TSA in the same manner as Crimson's indirect, wholly-owned subsidiary. For the three and eight months ended September 30, 2021, Crimson billed employee-related costs and benefits to Crescent Midstream and CLM totaling $1.9 million, and $5.1 million, respectively. Likewise, a transition services agreement (the "Insurance Coverage TSA") was entered into between Crimson Midstream Operating, a wholly-owned subsidiary of Crimson, and Crescent Midstream Operating, LLC ("Crescent Midstream Operating") (collectively, the "Insurance TSA Parties"). The Insurance Coverage TSA related to the remaining term of coverage on certain insurance policies which were shared by Crimson, certain of its subsidiaries (including Crimson Midstream Operating), Crescent Midstream Operating and certain other entities related to Crescent Midstream Operating (collectively, the "Insureds"). Under the Insurance Coverage TSA, the Insurance TSA Parties agreed to retain and maintain the certain insurance policies, and continue to split the premium payments among the Insureds in line with the historical practices prior to Crescent Midstream Holdings' spin-off from Crimson. By entering into the Insurance Coverage TSA, the Insurance TSA Parties acknowledged that any claims made which result in a loss by one of the Insureds will erode and may exhaust the shared limits and/or aggregates stated in any of the certain insurance policies. Additionally, under the terms of the Insurance Coverage TSA, it was agreed that the Insurance TSA Party which was directly responsible for any incident that results in any loss of coverage under any of the certain shared insurance policies may be primarily financially responsible for such self-insurance and/or covering any increase in costs of the certain insurance policy that occurred as a result of such incident. The Insurance Coverage TSA expired on May 31, 2021, and simultaneously, the Company, Crimson, and certain other subsidiaries of the Company obtained alternative insurance coverage effective through May 31, 2022. As of September 30, 2021, there is no relationship between the insurance coverage of the Company and its subsidiaries and Crescent Midstream Operating and its subsidiaries. Total transition services reimbursements for the TSAs discussed above are presented on a net basis in the Consolidated Statements of Operations within transportation and distribution expense and general and administrative expense. Other Related Party Transactions As of September 30, 2021, certain entities affiliated with the Grier Members (Crescent Midstream, CLM, Crimson Renewable Energy, L.P. and Delta Trading, L.P.) owe Crimson and certain subsidiaries $954 thousand, which is reflected in due from affiliated companies in the Consolidated Balance Sheets. Grier directly or indirectly owns a 35.35 percent interest in CLM and owns 100.0 percent of both Crimson Renewable Energy, L.P. and Delta Trading, L.P. These balances primarily represent receivables related to payroll, employee benefits and other related employment services that are provided by certain subsidiaries of Crimson. As of September 30, 2021, Crimson and certain subsidiaries owe Crescent Midstream $765 thousand, which is reflected in due to affiliated companies in the Consolidated Balance Sheet. This balance represents amounts owed to Crescent Midstream as part of the common control transfer completed prior to the Crimson Transaction, partially offset by receivables related to payroll, employee benefits and other related employment services.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS The Company performed an evaluation of subsequent events through the date of the issuance of these financial statements. Common Stock Dividend Declaration On October 27, 2021, the Company's Board of Directors declared a third quarter 2021 dividend of $0.05 per share for CorEnergy Common Stock, payable in cash or via the Company's DRIP. The dividend is payable on November 30, 2021 to stockholders of record on November 16, 2021. Preferred Stock Dividend Declaration On October 27, 2021, the Company's Board of Directors also declared a dividend of $0.4609375 per depositary share for its 7.375% Series A Preferred Stock, payable in cash. The preferred stock dividend is payable on November 30, 2021 to stockholders of record on November 16, 2021. Class A-1 Units Distribution On October 27, 2021, the Company's Board of Directors authorized the declaration of dividends of $0.4609375 per depositary share for its 7.375% Series A Preferred Stock payable in cash. Pursuant to the terms of Crimson's Third LLC Agreement, this determination by the Company's Board of Directors will entitle the holders of Crimson's Class A-1 Units to receive, from Crimson, a cash distribution of $0.4609375 per unit. Class A-2 Units Distribution On October 27, 2021, the Board decided not to declare a dividend on Class B Common Stock. Pursuant to the terms of Crimson's Third LLC Agreement, this determination by the Company's Board of Directors will result in no distribution to the holders of Crimson's Class A-2 Units. Class A-3 Units Distribution On October 27, 2021, the Board decided not to declare a dividend on Class B Common Stock. Pursuant to the terms of Crimson's Third LLC Agreement, this determination by the Company's Board of Directors will result in no distribution to the holders of Crimson's Class A-3 Units.

Introduction and Basis of Pre_2

Introduction and Basis of Presentation (Policies)	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
Basis of Presentation	T he accompanying consolidated financial statements include CorEnergy accounts and the accounts of its wholly-owned subsidiaries and variable interest entities ("VIEs") for which CorEnergy is the primary beneficiary. The consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles ("GAAP") set forth in the Accounting Standards Codification ("ASC"), as published by the Financial Accounting Standards Board (" FASB"), and with the Securities and Exchange Commission (" SEC") instructions to Form 10-Q, and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. The accompanying consolidated financial statements reflect all adjustments that are, in the opinion of management, necessary for a fair presentation of the Company's financial position, results of operations, and cash flows for the periods presented. There were no adjustments that, in the opinion of management, were not of a normal and recurring nature. All intercompany transactions and balances have been eliminated in consolidation, and the Company's net earnings have been reduced by the portion of net earnings attributable to non-controlling interests, when applicable.
Consolidation	The Company consolidates a VIE when it is the primary beneficiary, which is the party that has both (i) the power to direct the activities that most significantly impact the VIE's economic performance and (ii) through its interests in the VIE, the obligation to absorb losses or the right to receive benefits from the VIE that could potentially be significant to the VIE. In order to determine whether it owns a variable interest in a VIE, the Company performs a qualitative analysis of the entity's design, primary decision makers, key agreements governing the VIE, voting interests and significant activities impacting the VIE's economic performance. The Company continually monitors consolidated VIEs to determine if any events have occurred that could cause the primary beneficiary to change.
Recent Accounting Pronouncements	RECENT ACCOUNTING PRONOUNCEMENTS In June of 2016, the FASB issued ASU 2016-13 " Financial Instruments - Credit Losses " ("ASU 2016-13"), which introduces an approach based on expected losses to estimate credit losses on certain types of financial instruments. The new model, referred to as the current expected credit losses ("CECL model"), will apply to financial assets subject to credit losses and measured at amortized cost, and certain off-balance sheet credit exposures. ASU 2016-13 is effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. In November of 2019, the FASB issued ASU 2019-10, Financial Instruments - Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842) Effective Dates , which deferred the effective dates of these standards for certain entities. Based on the guidance for smaller reporting companies, the effective date of ASU 2016-13 is deferred for the Company until fiscal year 2023 with early adoption permitted, and the Company has elected to defer adoption of this standard. Although the Company has elected to defer adoption of ASU 2016-13, it will continue to evaluate the potential impact of the standard on its consolidated financial statements. As part of its ongoing assessment work, the Company has completed training on the CECL model and has begun developing policies, processes and internal controls. In December of 2019, the FASB issued ASU 2019-12, "Simplifying the Accounting for Income Taxes (Topic 740)" ("ASU 2019-12"), which is intended to simplify various aspects related to accounting for income taxes. ASU 2019-12 removes certain exceptions to the general principles in Topic 740 and also clarifies and amends existing guidance to improve consistent application. ASU 2019-12 is effective for fiscal years beginning after December 15, 2020 and interim periods within those fiscal years. The Company adopted ASU 2019-12 as of January 1, 2021, and it did not have a material impact on its consolidated financial statements. In March of 2020, the FASB issued ASU 2020-04, "Reference Rate Reform (Topic 848)" ("ASU 2020-04"). In response to concerns about structural risks of interbank offered rates including the risk of cessation of the London Interbank Offered Rate (LIBOR), regulators in several jurisdictions around the world have undertaken reference rate reform initiatives to identify alternative reference rates that are more observable and less susceptible to manipulation. The provisions of ASU 2020-04 are elective and apply to all entities, subject to meeting certain criteria, that have debt or hedging contracts, among other contracts, that reference LIBOR or another reference rate expected to be discontinued because of reference rate reform. ASU 2020-04, among other things, provides optional expedients and exceptions for a limited period of time for applying U.S. GAAP to these contracts if certain criteria are met to ease the potential burden in accounting for or recognizing the effects of reference rate reform on financial reporting. ASU 2020-04 is effective for all entities as of March 12, 2020 through December 31, 2022. The Company is currently evaluating its contracts that reference LIBOR and the optional expedients and exceptions provided by the FASB. In August 2020, the FASB issued ASU 2020-06, " Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity " ("ASU 2020-06"). The new guidance (i) simplifies an issuer's accounting for convertible instruments by eliminating the cash conversion and beneficial conversion feature models in ASC 470-20 that require separate accounting for embedded conversion features, (ii) simplifies the settlement assessment that issuers perform to determine whether a contract in its own equity qualifies for equity classification and (iii) requires entities to use the if-converted method for all convertible instruments and generally requires them to include the effect of share settlement for instruments that may be settled in cash or shares. ASU 2020-06 is effective for fiscal years beginning after December 15, 2021. Early adoption is permitted for fiscal years beginning after December 15, 2020, but an entity must early adopt the guidance at the beginning of the fiscal year. The Company elected to early adopt ASU 2020-6 on January 1, 2021 and noted that the standard does not have an impact on the Company's consolidated financial statements.
Acquisition	The acquisition is being treated as a business combination in accordance with ASC 805, Business Combinations
Fair Value of Financial Instruments	Cash and Cash Equivalents — The carrying value of cash, amounts due from banks, federal funds sold and securities purchased under resale agreements approximates fair value. Financing Notes Receivable — The financing notes receivable are valued on a non-recurring basis. The financing notes receivable are reviewed for impairment when events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. Financing notes with carrying values that are not expected to be recovered through future cash flows are written-down to their estimated net realizable value. Estimates of realizable value are determined based on unobservable inputs, including estimates of future cash flow generation and value of collateral underlying the notes. Inventory - Inventory primarily consists of crude oil earned as in-kind PLA payments and is valued using an average costing method at the lower of cost and net realizable value. Secured Credit Facilities — The fair value of the Company's long-term variable-rate and fixed-rate debt under its secured credit facilities approximates carrying value. Unsecured Convertible Senior Notes — The fair value of the unsecured convertible senior notes is estimated using quoted market prices from either active (Level 1) or generally active (Level 2) markets.

Acquisitions (Tables)

Acquisitions (Tables)	9 Months Ended
	Sep. 30, 2021
Business Combination and Asset Acquisition [Abstract]
Summary of Preliminary Allocation of Purchase Price	The following is a summary of a preliminary allocation of the purchase price: Crimson Midstream Holdings, LLC As of February 1, 2021 Working Capital Changes September 30, 2021 Assets Acquired Cash and cash equivalents $ 6,554,921 $ — $ 6,554,921 Accounts and other receivables 11,394,441 — 11,394,441 Inventory 1,681,637 — 1,681,637 Prepaid expenses and other assets 6,144,932 — 6,144,932 Property and equipment (1) 332,174,531 1,790,455 333,964,986 Operating right-of-use asset 6,268,077 — 6,268,077 Total assets acquired: $ 364,218,539 $ 1,790,455 $ 366,008,994 Liabilities Assumed Accounts payable and other accrued liabilities $ 13,790,011 $ — $ 13,790,011 Operating lease liability 6,268,077 — 6,268,077 Unearned revenue 315,000 — 315,000 Total liabilities assumed: $ 20,373,088 $ — $ 20,373,088 Fair Value of Net Assets Acquired: $ 343,845,451 $ 1,790,455 $ 345,635,906 Non-controlling interest at fair value (2)(3) $ 115,323,036 $ 882,726 $ 116,205,762 (1) Amounts recorded for property and equipment include land, buildings, lease assets, leasehold improvements, furniture, fixtures and equipment. During the three months ended June 30, 2021, the Company recorded measurement period adjustments primarily related to the valuation of land. (2) Includes a non-controlling interest for Grier Members' equity consideration in the A-1, A-2 and A-3 Units (including the 37,043 newly issued A-1 Units) with a total fair value of $116.2 million. Refer to "Fair Value of Non-controlling Interest" below and Note 13 ("Stockholders' Equity") for further details. (3) In addition to the newly issued Class A-1 Units, CorEnergy also paid $907,728 in cash as a contribution to Crimson Midstream Holdings, LLC. Corridor InfraTrust Management, LLC As of July 6, 2021 Assets Acquired Cash and cash equivalents $ 952,487 Accounts and other receivables 344,633 Prepaid expenses and other assets 14,184 Property and equipment 87,101 Operating right-of-use asset 453,396 Goodwill 14,491,152 Total assets acquired: $ 16,342,953 Liabilities Assumed Accounts payable and other accrued liabilities $ 1,259,402 Operating lease liability 453,396 Total liabilities assumed: $ 1,712,798 Fair Value of Net Assets Acquired: $ 14,630,155
Pro Forma Results of Operations (Unaudited)	The following selected comparative unaudited pro forma revenue information for the three and nine months ended September 30, 2021 and 2020 assumes that the Crimson acquisition occurred at the beginning of 2020, and reflects the full results for the period presented. The pro forma results have been prepared for comparative purposes only and do not purport to indicate the results of operations which would actually have occurred had the combination been in effect on the dates indicated, or which may occur in the future. These amounts have been calculated after applying the Company's accounting policies. The Company has excluded pro forma information related to net earnings (loss) as it is impracticable to provide the information as Crimson was part of a larger entity that was separated via a common control transfer at the closing of the Crimson Transaction. As a result, quarterly financial information has not been carved-out for the Crimson entities acquired in prior quarterly periods. Pro Forma Three Months Ended Pro Forma Nine Months Ended September 30, 2021 September 30, 2020 September 30, 2021 September 30, 2020 Revenues $ 37,028,882 $ 30,820,236 $ 101,153,981 $ 73,128,143

Transportation and Distributi_2

Transportation and Distribution Revenue (Tables)	9 Months Ended
	Sep. 30, 2021
Revenue from Contract with Customer [Abstract]
Contract with Customer, Asset and Liability	The table below summarizes the Company's contract liability balance related to its transportation and distribution revenue contracts as of September 30, 2021: Contract Liability (1) September 30, 2021 December 31, 2020 Beginning Balance January 1 $ 6,104,979 $ 6,850,790 Unrecognized Performance Obligations 315,000 347,811 Recognized Performance Obligations (439,106) (1,093,622) Ending Balance $ 5,980,873 $ 6,104,979 (1) The contract liability balance is included in unearned revenue in the Consolidated Balance Sheets.
Schedules of Concentration of Risk	The following is a breakout of the Company's transportation and distribution revenue for the three and nine months ended September 30, 2021 and 2020: For the Three Months Ended For the Nine Months Ended September 30, 2021 September 30, 2020 September 30, 2021 September 30, 2020 Crude oil transportation revenue 84.6 % — % 80.7 % — % Natural gas transportation revenue 11.4 % 64.6 % 13.5 % 67.2 % Natural gas distribution revenue 3.5 % 26.0 % 4.3 % 25.3 %

Leased Properties and Leases (T

Leased Properties and Leases (Tables)	9 Months Ended
	Sep. 30, 2021
Leases [Abstract]
Schedule of Depreciation and Amortization	The following table reflects the depreciation and amortization included in the accompanying Consolidated Statements of Operations associated with the Company's leases and leased properties: For the Three Months Ended For the Nine Months Ended September 30, 2021 September 30, 2020 September 30, 2021 September 30, 2020 Depreciation Expense GIGS $ — $ 1,190,911 $ 140,860 $ 4,822,410 Pinedale — — — 3,695,599 United Property Systems 10,314 9,837 30,942 29,499 Total Depreciation Expense $ 10,314 $ 1,200,748 $ 171,802 $ 8,547,508 Amortization Expense - Deferred Lease Costs GIGS $ — $ 7,641 $ 2,547 $ 22,923 Pinedale — — — 30,684 Total Amortization Expense - Deferred Lease Costs $ — $ 7,641 $ 2,547 $ 53,607 ARO Accretion Expense GIGS $ — $ 116,514 $ 40,546 $ 345,199 Total ARO Accretion Expense $ — $ 116,514 $ 40,546 $ 345,199
Schedule of Deferred Costs	The following table reflects the deferred costs that are included in the accompanying Consolidated Balance Sheets associated with the Company's leased properties: September 30, 2021 December 31, 2020 Net Deferred Lease Costs GIGS $ — $ 168,191 Total Deferred Lease Costs, net $ — $ 168,191
Information Regarding Operating Leases	The Company noted the following information regarding its operating leases for the three and nine months ended September 30, 2021 and 2020: For the Three Months Ended For the Nine Months Ended September 30, 2021 September 30, 2020 September 30, 2021 September 30, 2020 Lease cost: Operating lease cost $ 416,887 $ 8,625 $ 1,015,530 $ 32,801 Short term lease cost 25,382 — 229,166 — Other Information: Cash paid for amounts included in the measurement of lease liabilities Operating cash flows from operating leases $ 293,195 $ 8,625 $ 1,126,483 $ 32,801 The following table reflects the weighted average lease term and discount rate for leases in which the Company is a lessee: September 30, 2021 December 31, 2020 Weighted-average remaining lease term - operating leases (in years) 9.7 1.8 Weighted-average discount rate - operating leases 6.95 % 7.45 %
Future Minimum Lease Receipts	The following table reflects the undiscounted cash flows for future minimum lease payments under noncancellable operating leases reconciled to the Company's lease liabilities on our Consolidated Balance Sheet as of September 30, 2021: For the Years Ending December 31, Operating Leases 2021 $ 336,244 2022 1,774,495 2023 1,179,989 2024 446,458 2025 419,068 Thereafter 4,902,398 Total 9,058,652 Less: Present Value Discount 2,777,638 Operating Lease Liabilities $ 6,281,014

Income Taxes (Tables)

Income Taxes (Tables)	9 Months Ended
	Sep. 30, 2021
Income Tax Disclosure [Abstract]
Components of deferred tax assets and liabilities	Components of the Company's deferred tax assets and liabilities as of September 30, 2021 and December 31, 2020, are as follows: Deferred Tax Assets and Liabilities September 30, 2021 December 31, 2020 Deferred Tax Assets: Deferred contract revenue $ 1,368,875 $ 1,474,962 Net operating loss carryforwards 6,806,350 6,438,628 Capital loss carryforward 92,418 92,418 Other 420 420 Sub-total $ 8,268,063 $ 8,006,428 Valuation allowance (92,418) (92,418) Sub-total $ 8,175,645 $ 7,914,010 Deferred Tax Liabilities: Cost recovery of leased and fixed assets $ (4,048,968) $ (3,578,283) Other (66,438) (53,151) Sub-total $ (4,115,406) $ (3,631,434) Total net deferred tax asset $ 4,060,239 $ 4,282,576
Total income tax expense	Total income tax expense (benefit) differs from the amount computed by applying the federal statutory income tax rate of 21 percent for the three and nine months ended September 30, 2021 and 2020 to income (loss) from operations and other income and expense for the periods presented, as follows: Income Tax Expense (Benefit) For the Three Months Ended For the Nine Months Ended September 30, 2021 September 30, 2020 September 30, 2021 September 30, 2020 Application of federal statutory income tax rate $ 620,788 $ (838,829) $ (1,908,472) $ (63,749,653) State income taxes, net of federal tax expense 18,817 (9,494) 47,398 15,717 Federal Tax Attributable to Income of Real Estate Investment Trust (524,193) 773,927 2,144,846 63,720,129 Other (8,823) (932) (20,120) (160,070) Total income tax expense (benefit) $ 106,589 $ (75,328) $ 263,652 $ (173,877)
Components of income tax expense	The components of income tax expense (benefit) include the following for the periods presented: Components of Income Tax Expense (Benefit) For the Three Months Ended For the Nine Months Ended September 30, 2021 September 30, 2020 September 30, 2021 September 30, 2020 Current tax expense (benefit) Federal $ (6,927) $ (2,431) $ 31,470 $ (414,505) State (net of federal tax expense (benefit)) — — 9,843 15,000 Total current tax expense (benefit) $ (6,927) $ (2,431) $ 41,313 $ (399,505) Deferred tax expense (benefit) Federal $ 94,699 $ (63,403) $ 184,784 $ 224,911 State (net of federal tax expense (benefit)) 18,817 (9,494) 37,555 717 Total deferred tax expense (benefit) $ 113,516 $ (72,897) $ 222,339 $ 225,628 Total income tax expense (benefit), net $ 106,589 $ (75,328) $ 263,652 $ (173,877)

Property and Equipment (Tables)

Property and Equipment (Tables)	9 Months Ended
	Sep. 30, 2021
Property, Plant and Equipment [Abstract]
Property and Equipment	Property and equipment consist of the following: Property and Equipment September 30, 2021 December 31, 2020 Land $ 24,989,784 $ 686,330 Crude oil pipelines 158,673,147 — Natural gas pipeline 104,847,405 104,869,418 Right-of-way agreements 104,466,374 22,041,047 Tanks 30,628,985 — Station and pumping equipment 24,728,257 — Other pipeline accessories and property 12,404,042 — Construction work in progress 11,635,215 220,157 Vehicles, trailers and other equipment 1,840,609 719,897 Communication systems 1,809,161 — Office equipment and computers 1,180,308 268,559 Leasehold improvements 518,354 — Buildings 121,237 — Gross property and equipment $ 477,842,878 $ 128,805,408 Less: accumulated depreciation (32,592,641) (22,580,810) Net property and equipment $ 445,250,237 $ 106,224,598

Fair Value (Tables)

Fair Value (Tables)	9 Months Ended
	Sep. 30, 2021
Fair Value Disclosures [Abstract]
Carrying and Fair Value Amounts	Carrying and Fair Value Amounts Level within fair value hierarchy September 30, 2021 December 31, 2020 Carrying Amount (1) Fair Value Carrying Amount (1) Fair Value Financial Assets: Cash and cash equivalents Level 1 $ 15,091,957 $ 15,091,957 $ 99,596,907 $ 99,596,907 Financing notes receivable (Note 6) Level 3 1,078,072 1,078,072 1,209,736 1,209,736 Inventory Level 1 3,342,111 3,342,111 87,940 87,940 Financial Liabilities: Crimson secured credit facility - Term Loan Level 2 $ 74,572,333 $ 74,572,333 $ — $ — Crimson secured credit facility - Revolver (2) Level 2 27,108,218 27,108,218 — — 5.875% Unsecured Convertible Senior Notes Level 2 115,501,404 110,167,802 115,008,130 84,409,292 (1) The carrying value of debt balances are presented net of unamortized original issuance discount and debt issuance costs. (2) The carrying value of the Crimson Revolver is presented net of unamortized debt issuance costs classified as an asset in deferred costs.

Debt (Tables)

Debt (Tables)	9 Months Ended
	Sep. 30, 2021
Debt Disclosure [Abstract]
Schedule of Debt	The following is a summary of the Company's debt facilities and balances as of September 30, 2021 and December 31, 2020: Total Commitment Quarterly Principal Payments September 30, 2021 December 31, 2020 Maturity Amount Outstanding Interest Amount Outstanding Interest Crimson Secured Credit Facility: Crimson Revolver $ 50,000,000 $ — 2/4/2024 $ 28,000,000 4.08 % $ — — % Crimson Term Loan 80,000,000 2,000,000 2/4/2024 76,000,000 4.08 % — — % Crimson Uncommitted Incremental Credit Facility 25,000,000 — 2/4/2024 — — % — — % CorEnergy Secured Credit Facility (1): CorEnergy Revolver 160,000,000 — 7/28/2022 — — % — 2.89 % MoGas Revolver 1,000,000 — 7/28/2022 — — % — 2.89 % Omega Line of Credit (2) 1,500,000 — 4/30/2021 — — % — 4.14 % 5.875% Unsecured Convertible Senior Notes 120,000,000 — 8/15/2025 118,050,000 5.875 % 118,050,000 5.875 % Total Debt $ 222,050,000 $ 118,050,000 Less: Unamortized deferred financing costs on 5.875% Convertible Senior Notes $ 322,678 $ 385,131 Unamortized discount on 5.875% Convertible Senior Notes 2,225,918 2,656,739 Unamortized deferred financing costs on Crimson Secured Credit Facility (3) 1,427,667 — Total Debt, net of deferred financing costs $ 218,073,737 $ 115,008,130 Debt due within one year $ 8,000,000 $ — (1) The CorEnergy Secured Credit Facility was terminated on February 4, 2021 in connection with the Crimson Transaction described in Note 3 ("Acquisitions"). (2) The Omega Line of Credit was terminated on February 4, 2021 in connection with the Crimson Transaction described in Note 3 ("Acquisitions"). (3) Unamortized deferred financing costs related to the Company's revolving credit facilities are included in Deferred Costs in the Assets section of the Consolidated Balance Sheets. Refer to the "Deferred Financing Costs" paragraph below. A summary of deferred financing cost amortization expenses for the three and nine months ended September 30, 2021 and 2020 is as follows: For the Three Months Ended For the Nine Months Ended September 30, 2021 September 30, 2020 September 30, 2021 September 30, 2020 Crimson Credit Facility $ 247,635 $ — $ 651,669 $ — CorEnergy Credit Facility — 143,636 $ 47,879 $ 430,906 Amended Pinedale Term Credit Facility — — — 26,410 Total Deferred Debt Cost Amortization Expense (1)(2) $ 247,635 $ 143,636 $ 699,548 $ 457,316 (1) Amortization of deferred debt issuance costs is included in interest expense in the Consolidated Statements of Operations. (2) For the amount of deferred debt cost amortization relating to the convertible notes included in the Consolidated Statements of Operations, refer to the Convertible Note Interest Expense table below.
Contractual Payments	The remaining contractual principal payments as of September 30, 2021 under the Crimson Credit Facility are as follows: Year Crimson Term Loan Crimson Revolver Total 2021 $ 2,000,000 $ — $ 2,000,000 2022 8,000,000 — 8,000,000 2023 8,000,000 — 8,000,000 2024 58,000,000 28,000,000 86,000,000 2025 — — — Thereafter — — — Total Remaining Contractual Payments $ 76,000,000 $ 28,000,000 $ 104,000,000
Convertible Note Interest Expense	The following is a summary of the impact of convertible notes on interest expense for the three and nine months ended September 30, 2021 and 2020: Convertible Note Interest Expense For the Three Months Ended For the Nine Months Ended September 30, 2021 September 30, 2020 September 30, 2021 September 30, 2020 7.00% Convertible Notes: Interest Expense $ — $ — $ — $ 55,331 Discount Amortization — — — 6,681 Deferred Debt Issuance Amortization — — — 1,141 Total 7.00% Convertible Notes $ — $ — $ — $ 63,153 5.875% Convertible Notes: Interest Expense $ 1,733,859 $ 1,733,859 $ 5,201,577 $ 5,239,129 Discount Amortization 143,607 143,607 430,821 433,932 Deferred Debt Issuance Amortization 20,818 20,818 62,454 62,905 Total 5.875% Convertible Notes $ 1,898,284 $ 1,898,284 $ 5,694,852 $ 5,735,966 Total Convertible Note Interest Expense $ 1,898,284 $ 1,898,284 $ 5,694,852 $ 5,799,119

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	9 Months Ended
	Sep. 30, 2021
Equity [Abstract]
Schedule of Noncontrolling Interest	Pursuant to the terms of the Third LLC Agreement, the Grier Members and the Company's interests in Crimson are summarized in the table below: Grier Members Adjustments As of February 1, 2021 Final Working Capital Paid in Kind Distribution As of September 30, 2021 CorEnergy (in units, except as noted) Economic ownership interests in Crimson Midstream Holdings, LLC Class A-1 Units 1,613,202 37,043 — 1,650,245 — Class A-2 Units 2,436,000 — 24,414 2,460,414 — Class A-3 Units 2,450,142 — — 2,450,142 — Class B-1 Units — — — — 10,000 Voting ownership interests in Crimson Midstream Holdings, LLC Class C-1 Units 505,000 — — 505,000 495,000 Voting Interests of C-1 Units (%) 50.50 % — — 50.62 % 49.38 %
Schedule of Distributions Payable	The following table summarizes the distributions payable under the A-1, A-2 and A-3 Units as if the Grier Members held the respective underlying Company securities. The A-1, A-2 and A-3 Units are entitled to the distribution regardless of whether the corresponding Company security is outstanding. Units Distribution Rights of CorEnergy Securities Liquidation Preference Annual Distribution per Share A-1 Units 7.375% Series A Cumulative Redeemable Preferred Stock (1) $ 25.00 $ 1.84 A-2 Units 4.00% Series B Redeemable Preferred Stock (2) 25.00 1.00 A-3 Units Class B Common Stock (3) (4) N/A Varies (2)(3) (1) On June 29, 2021, the Board of the Company authorized management to enter into an agreement to convert the right to receive the Company’s 9.00% Series C Preferred Stock into 7.375% Series A Cumulative Redeemable Preferred Stock. (2) On July 7, 2021, the Company converted the right that holders of Class A-2 Units would have had to exchange such units for shares of the Company’s 4.00% Series B Preferred Stock into a right to exchange such units for shares of the Company’s Class B Common Stock with the effective date, for dividend purposes, of June 30, 2021. (3) (A) For the fiscal quarters of the Company ending June 30, 2021, September 30, 2021, December 31, 2021 and March 30, 2022, the Common Stock Base Dividend Per Share shall equal $0.05 per share per quarter; (B) for the fiscal quarters of the Company ending June 30, 2022, September 30, 2022, December 31, 2022 and March 30, 2023, the Common Stock Base Dividend Per Share shall equal $0.055 per share per quarter; and (C) for the fiscal quarters of the Company ending June 30, 2023, September 30, 2023, December 31, 2023 and March 30, 2024, the Common Stock Base Dividend Per Share shall equal $0.06 per share per quarter. The Class B Common Stock dividend is subordinated based on a distribution formula described in footnote (4) below. (4) For each fiscal quarter ending June 30, 2021 through and including the fiscal quarter ending March 30, 2024, each share of Class B Common Stock will be entitled to receive dividends (the "Class B Common Stock Dividends"), subject to Board approval, equal to the quotient of (i) difference of (A) CAFD of the most recently completed quarter and (B) 1.25 multiplied by the Common Stock Base Dividend, divided by (ii) shares of Class B Common Stock issued and outstanding multiplied by 1.25.

Earnings (Loss) Per Share (Tabl

Earnings (Loss) Per Share (Tables)	9 Months Ended
	Sep. 30, 2021
Earnings Per Share [Abstract]
Computation of Basic and Diluted Earnings Per Share	For the Three Months Ended For the Nine Months Ended September 30, 2021 September 30, 2020 September 30, 2021 September 30, 2020 Net income (loss) attributable to CorEnergy Stockholders $ 2,764,286 $ (3,919,098) $ (9,122,746) $ (303,395,899) Less: preferred dividend requirements 2,388,130 2,309,672 7,007,474 6,880,137 Net income (loss) attributable to Common Stockholders $ 376,156 $ (6,228,770) $ (16,130,220) $ (310,276,036) Weighted average shares - basic 15,426,226 13,651,521 14,252,305 13,650,449 Basic loss per share $ 0.02 $ (0.46) $ (1.13) $ (22.73) Net income (loss) attributable to Common Stockholders (from above) $ 376,156 $ (6,228,770) $ (16,130,220) $ (310,276,036) Income (loss) attributable for dilutive securities $ 376,156 $ (6,228,770) $ (16,130,220) $ (310,276,036) Weighted average shares - diluted 15,426,226 13,651,521 14,252,305 13,650,449 Diluted loss per share $ 0.02 $ (0.46) $ (1.13) $ (22.73)

Introduction and Basis of Pre_3

Introduction and Basis of Presentation (Details) $ in Millions	Sep. 16, 2021shares	Jul. 06, 2021USD ($)shares	Feb. 04, 2021	Feb. 01, 2021milepipelineSystem
Schedule of Equity Method Investments [Line Items]
Number of shares issued in transaction	1,837,607
Common Stock, Internalization | Internalization
Schedule of Equity Method Investments [Line Items]
Consideration received per transaction | $		$ 14.6
Number of shares issued in transaction	1,153,846	1,153,846
Class B Common Stock, Internalization | Internalization
Schedule of Equity Method Investments [Line Items]
Number of shares issued in transaction	683,761	683,761
Series A Cumulative Redeemable Preferred Stock | Internalization
Schedule of Equity Method Investments [Line Items]
Number of shares issued in transaction		170,213
Crimson
Schedule of Equity Method Investments [Line Items]
Controlling economic interest			50.50%
Crimson Midstream Holdings, LLC
Schedule of Equity Method Investments [Line Items]
Number of critical infrastructure pipeline systems | pipelineSystem				4
Pipeline system length (in miles) | mile				2,000
Pipeline system active length (in miles) | mile				1,300
Crimson Midstream Holdings, LLC
Schedule of Equity Method Investments [Line Items]
Percentage of interest acquired			49.50%	49.50%

Acquisitions - Crimson (Details

Acquisitions - Crimson (Details)	Feb. 04, 2021USD ($)shares	Feb. 01, 2021USD ($)milepipelineSystemshares	Jun. 30, 2021USD ($)shares	Mar. 31, 2021USD ($)	Sep. 30, 2021USD ($)shares	Sep. 30, 2021USD ($)shares	Sep. 30, 2020USD ($)	Jun. 01, 2021
Business Acquisition [Line Items]
Purchase consideration in cash (net of working capital adjustments)						$ 69,002,053	$ 0
Aggregate value of non-controlling interest				$ 115,323,036
Amended and Restated Credit Agreement | Wells Fargo
Business Acquisition [Line Items]
Total Commitment or Original Principal	$ 105,000,000
Crimson Midstream Holdings, LLC
Business Acquisition [Line Items]
Number of critical infrastructure pipeline systems | pipelineSystem		4
Pipeline system length (in miles) | mile		2,000
Pipeline system active length (in miles) | mile		1,300
Mr. Grier and Certain Affiliated Trusts of Mr. Grier | Class A-1 Units
Business Acquisition [Line Items]
Membership interest, shares issued upon exchange (in shares) | shares	1,613,202
Mr. Grier and Certain Affiliated Trusts of Mr. Grier | Class A-2 Units
Business Acquisition [Line Items]
Membership interest, shares issued upon exchange (in shares) | shares	2,436,000
Mr. Grier and Certain Affiliated Trusts of Mr. Grier | Class A-3 Units
Business Acquisition [Line Items]
Membership interest, shares issued upon exchange (in shares) | shares	2,450,142
Crimson Midstream Holdings, LLC
Business Acquisition [Line Items]
Percentage of interest acquired	49.50%	49.50%
Economic benefit interest		100.00%
Fair value total purchase consideration		$ 343,800,000
Percentage of interest to be acquired with the right		50.50%
Cash on hand paid in consideration for the acquisition		$ 74,600,000	$ 907,728
New common and preferred equity issued in consideration for the acquisition		115,300,000
Other assets contributed in consideration for the acquisition		48,900,000
New term loan and revolver borrowings incurred in consideration for the acquisition		$ 105,000,000
Increase in assets acquired			1,790,455		$ 1,790,455
Aggregate value of non-controlling interest			$ 882,726
Crimson Midstream Holdings, LLC | Class C Units
Business Acquisition [Line Items]
Percentage of interest acquired	49.50%
Purchase consideration in cash (net of working capital adjustments)	$ 66,000,000
Crimson Midstream Holdings, LLC | Class B-1 Units
Business Acquisition [Line Items]
Shares issued by acquiree through exchange (in shares) | shares	10,000
Crimson Midstream Holdings, LLC | Class C-1 Units
Business Acquisition [Line Items]
Percentage of interest acquired	49.50%
Shares issued by acquiree through exchange (in shares) | shares	495,000
Crimson Midstream Holdings, LLC | Mr. Grier and Certain Affiliated Trusts of Mr. Grier | Class A-1 Units
Business Acquisition [Line Items]
Shares issued by acquiree through exchange (in shares) | shares		37,043	37,043		37,043
Percentage of remaining interests to be acquired			50.50%					50.50%
Units outstanding (in shares) | shares					1,650,245	1,650,245
Crimson Midstream Holdings, LLC | Mr. Grier and Certain Affiliated Trusts of Mr. Grier | Class C-1 Units
Business Acquisition [Line Items]
Shares issued by acquiree through exchange (in shares) | shares	505,000
Percentage of remaining interests to be acquired	50.50%

Acquisitions - Summary of Preli

Acquisitions - Summary of Preliminary Allocation of Purchase Price - Crimson (Details) - USD ($)	Feb. 01, 2021	Jun. 30, 2021	Sep. 30, 2021	Dec. 31, 2020
Assets Acquired
Goodwill			$ 16,210,020	$ 1,718,868
Crimson Midstream Holdings, LLC
Assets Acquired
Cash and cash equivalents	$ 6,554,921		6,554,921
Accounts and other receivables	11,394,441		11,394,441
Business combination, inventory	1,681,637
Inventory			1,681,637
Business combination, prepaid expense and other assets	6,144,932
Prepaid expenses and other assets			6,144,932
Property and equipment	332,174,531		333,964,986
Operating right-of-use asset	6,268,077		6,268,077
Total assets acquired:	364,218,539		366,008,994
Liabilities Assumed
Accounts payable and other accrued liabilities	13,790,011		13,790,011
Operating lease liability	6,268,077		6,268,077
Unearned revenue	315,000		315,000
Total liabilities assumed:	20,373,088		20,373,088
Fair Value of Net Assets Acquired:	343,845,451		345,635,906
Non-controlling interest at fair value	115,323,036		116,205,762
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustments [Abstract]
Cash and cash equivalents			0
Property and equipment			1,790,455
Total assets acquired:		$ 1,790,455	1,790,455
Fair Value of Net Assets Acquired:			1,790,455
Non-controlling interest at fair value			$ 882,726
Total fair value	116,200,000
Cash on hand paid in consideration for the acquisition	$ 74,600,000	$ 907,728
Crimson Midstream Holdings, LLC | Class A-1 Units | Mr. Grier and Certain Affiliated Trusts of Mr. Grier
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustments [Abstract]
Shares issued by acquiree through exchange (in shares)	37,043	37,043	37,043

Acquisitions - Fair Value (Deta

Acquisitions - Fair Value (Details) - USD ($) $ in Thousands	Feb. 01, 2021	Sep. 30, 2021	Sep. 30, 2021	Dec. 31, 2020
Crimson Midstream Holdings, LLC
Business Acquisition [Line Items]
Total transaction, due diligence and financing costs	$ 7,300		$ 2,000	$ 1,500
Financing costs			2,800
Due diligence costs			785
Other financing cost			$ 235
Revenues		$ 76,100
Net earnings		$ 13,500
Measurement Input, Discount Rate | Corridor InfraTrust Management, LLC
Business Acquisition [Line Items]
Weighted average discount rate	14.00%
Measurement Input, Discount Rate | Class A-1 Units
Business Acquisition [Line Items]
Discount rate	11.88%
Measurement Input, Discount Rate | Class A-3 Units
Business Acquisition [Line Items]
Discount rate	11.75%

Acquisitions - Pro Forma Result

Acquisitions - Pro Forma Results of Operations (Unaudited) (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Business Combination and Asset Acquisition [Abstract]
Revenues	$ 37,028,882	$ 30,820,236	$ 101,153,981	$ 73,128,143

Acquisitions - Additional Infor

Acquisitions - Additional Information (Details) - USD ($) $ in Millions	Sep. 16, 2021	Jul. 06, 2021
Business Acquisition [Line Items]
Number of shares issued in transaction	1,837,607
Common Stock, Internalization | Internalization
Business Acquisition [Line Items]
Consideration received per transaction		$ 14.6
Number of shares issued in transaction	1,153,846	1,153,846
Class B Common Stock, Internalization | Internalization
Business Acquisition [Line Items]
Number of shares issued in transaction	683,761	683,761
Series A Cumulative Redeemable Preferred Stock | Internalization
Business Acquisition [Line Items]
Number of shares issued in transaction		170,213

Acquisitions - Summary of Pre_2

Acquisitions - Summary of Prelim Allocation of Purchase Price - Corridor (Details) - USD ($)	Sep. 30, 2021	Jul. 06, 2021	Dec. 31, 2020
Business Acquisition [Line Items]
Goodwill	$ 16,210,020		$ 1,718,868
Internalization
Business Acquisition [Line Items]
Cash and cash equivalents		$ 952,487
Accounts and other receivables		344,633
Business combination, prepaid expense and other assets		14,184
Property and equipment		87,101
Operating right-of-use asset		453,396
Goodwill		14,491,152
Total assets acquired:		16,342,953
Accounts payable and other accrued liabilities		1,259,402
Operating lease liability		453,396
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities		1,712,798
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net		$ 14,630,155

Transportation and Distributi_3

Transportation and Distribution Revenue - Additional Information (Details) $ in Thousands	3 Months Ended
	Dec. 31, 2020USD ($)dekatherm	Sep. 30, 2021USD ($)dekatherm
Disaggregation of Revenue [Line Items]
Contract asset balance	$ 363	$ 105
Capitalized Contract Cost, Net		$ 877
Spire
Disaggregation of Revenue [Line Items]
Firm capacity (in dekatherms) | dekatherm	62,800	145,600
Decline in contract liability per quarter	$ 146
Remaining performance obligation		$ 63,500

Transportation and Distributi_4

Transportation and Distribution Revenue - Contract Assets and Liabilities (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Change In Contract With Customer, Liability [Roll Forward]
Beginning Balance January 1	$ 6,125,728
Ending Balance	6,001,622	$ 6,125,728
Transportation and distribution
Change In Contract With Customer, Liability [Roll Forward]
Beginning Balance January 1	6,104,979	6,850,790
Unrecognized Performance Obligations	315,000	347,811
Recognized Performance Obligations	(439,106)	(1,093,622)
Ending Balance	$ 5,980,873	$ 6,104,979

Transportation and Distributi_5

Transportation and Distribution Revenue - Schedules of Concentration of Risk (Details) - Product and services - Revenue	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Crude oil transportation revenue
Concentration Risk [Line Items]
Concentration percentage	84.60%	0.00%	80.70%	0.00%
Natural gas transportation revenue
Concentration Risk [Line Items]
Concentration percentage	11.40%	64.60%	13.50%	67.20%
Natural gas distribution revenue
Concentration Risk [Line Items]
Concentration percentage	3.50%	26.00%	4.30%	25.30%

Leased Properties and Leases -

Leased Properties and Leases - Additional Information (Details) - USD ($)	Feb. 04, 2021	Jun. 30, 2020	Jun. 22, 2020	Sep. 30, 2021	Mar. 31, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Sale Leaseback Transaction [Line Items]
Loss on impairment of leased property				$ 0		$ 0	$ 0	$ 140,268,379
Deferred rent receivable write-off, noncash				0		0	0	30,105,820
Asset retirement obligation				0			0		$ 8,762,579
Leased property, net of accumulated depreciation of $247,893 and $6,832,167				1,278,135			1,278,135		64,938,010
Loss on termination of lease				0		0	165,644	458,297
Cash from sale of lease		$ 18,000,000	$ 18,000,000
Debt issuance costs, gross			32,000,000
Debt issuance costs, net			132,000	1,427,667			1,427,667		0
Cash and Cash Equivalents			3,300,000	15,091,957		104,221,404	15,091,957	104,221,404	$ 99,596,907	$ 120,863,643
Accrued interest			$ 198,000
Loss on impairment and disposal of leased property								146,500,000
Gain (loss) on extinguishment of debt				0		$ 0	(861,814)	$ 11,549,968
Amended Pinedale Term Credit Facility [Member]
Sale Leaseback Transaction [Line Items]
Gain (loss) on extinguishment of debt				$ 11,000,000			11,000,000
GIGS
Sale Leaseback Transaction [Line Items]
Loss on impairment of leased property							140,300,000
Carrying value	$ 63,500,000
Asset retirement obligation	8,800,000
Leased property, net of accumulated depreciation of $247,893 and $6,832,167	54,700,000
Fair value	$ 48,900,000
Loss on impairment					$ 5,800,000
Loss on termination of lease							$ 166,000
GIGS | Measurement Input, Discount Rate
Sale Leaseback Transaction [Line Items]
Discount rate	11.75%

Leased Properties and Leases _2

Leased Properties and Leases - Depreciation and Amortization and Deferred Costs (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Sale Leaseback Transaction [Line Items]
Depreciation Expense	$ 3,600,000	$ 845,000	$ 10,000,000	$ 2,500,000
All Properties
Sale Leaseback Transaction [Line Items]
Depreciation Expense	10,314	1,200,748	171,802	8,547,508
Amortization Expense - Deferred Lease Costs	0	7,641	2,547	53,607
ARO Accretion Expense	0	116,514	40,546	345,199
Net Deferred Lease Costs	0		0		$ 168,191
GIGS
Sale Leaseback Transaction [Line Items]
Depreciation Expense	0	1,190,911	140,860	4,822,410
Amortization Expense - Deferred Lease Costs	0	7,641	2,547	22,923
ARO Accretion Expense	0	116,514	40,546	345,199
Net Deferred Lease Costs	0		0		$ 168,191
Pinedale
Sale Leaseback Transaction [Line Items]
Depreciation Expense	0	0	0	3,695,599
Amortization Expense - Deferred Lease Costs	0	0	0	30,684
United Property Systems
Sale Leaseback Transaction [Line Items]
Depreciation Expense	$ 10,314	$ 9,837	$ 30,942	$ 29,499

Leased Properties and Leases _3

Leased Properties and Leases - Information Regarding Operating Leases (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Lease cost:
Operating lease cost	$ 416,887	$ 8,625	$ 1,015,530	$ 32,801
Short term lease cost	25,382	0	229,166	0
Other Information:
Operating cash flows from operating leases	$ 293,195	$ 8,625	$ 1,126,483	$ 32,801
Weighted-average remaining lease term - operating leases (in years)	9 years 8 months 12 days		9 years 8 months 12 days		1 year 9 months 18 days
Weighted-average discount rate, operating leases	6.95%		6.95%		7.45%

Leased Properties and Leases _4

Leased Properties and Leases - Future Minimum Lease Receipts (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Leases [Abstract]
2021	$ 336,244
2022	1,774,495
2023	1,179,989
2024	446,458
2025	419,068
Thereafter	4,902,398
Total	9,058,652
Less: Present Value Discount	2,777,638
Operating Lease Liabilities	$ 6,281,014	$ 56,441

Financing Notes Receivable (Det

Financing Notes Receivable (Details) - USD ($) $ in Thousands	Aug. 10, 2021	May 30, 2021	Jun. 12, 2019	Sep. 30, 2021	Dec. 31, 2020	Dec. 12, 2018
Receivables [Abstract]
Financing receivable				$ 1,100	$ 1,200	$ 1,300
Financing receivable, term			2 years
Monthly principal payments	$ 24	$ 11	$ 11
Financing receivable, interest rate	12.00%	12.00%	8.50%

Income Taxes - Deferred Tax Ass

Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Deferred Tax Assets:
Deferred contract revenue	$ 1,368,875	$ 1,474,962
Net operating loss carryforwards	6,806,350	6,438,628
Capital loss carryforward	92,418	92,418
Other	420	420
Sub-total	8,268,063	8,006,428
Valuation allowance	(92,418)	(92,418)
Sub-total	8,175,645	7,914,010
Deferred Tax Liabilities:
Cost recovery of leased and fixed assets	(4,048,968)	(3,578,283)
Other	(66,438)	(53,151)
Sub-total	(4,115,406)	(3,631,434)
Total net deferred tax asset	$ 4,060,239	$ 4,282,576

Income Taxes - Additional Infor

Income Taxes - Additional Information (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020	Mar. 27, 2020
Operating Loss Carryforwards [Line Items]
Net operating losses eligible for carryback under the CARES Act			$ 1,200,000
Valuation allowance	$ 92,418	$ 92,418
Capital Loss Carryforward
Operating Loss Carryforwards [Line Items]
Carryforward for tax purposes	$ 440,000	$ 440,000

Income Taxes - Income Tax Expen

Income Taxes - Income Tax Expense (Benefit) (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Income Tax Disclosure [Abstract]
Application of federal statutory income tax rate	$ 620,788	$ (838,829)	$ (1,908,472)	$ (63,749,653)
State income taxes, net of federal tax expense	18,817	(9,494)	47,398	15,717
Federal Tax Attributable to Income of Real Estate Investment Trust	(524,193)	773,927	2,144,846	63,720,129
Other	(8,823)	(932)	(20,120)	(160,070)
Income tax expense (benefit), net	$ 106,589	$ (75,328)	$ 263,652	$ (173,877)

Income Taxes - Components of In

Income Taxes - Components of Income Tax Expense (Benefit) (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Current tax expense (benefit)
Federal	$ (6,927)	$ (2,431)	$ 31,470	$ (414,505)
State (net of federal tax expense (benefit))	0	0	9,843	15,000
Total current tax expense (benefit)	(6,927)	(2,431)	41,313	(399,505)
Deferred tax expense (benefit)
Federal	94,699	(63,403)	184,784	224,911
State (net of federal tax expense (benefit))	18,817	(9,494)	37,555	717
Total deferred tax expense (benefit)	113,516	(72,897)	222,339	225,628
Income tax expense (benefit), net	$ 106,589	$ (75,328)	$ 263,652	$ (173,877)

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Gross property and equipment	$ 477,842,878		$ 477,842,878		$ 128,805,408
Less: accumulated depreciation	(32,592,641)		(32,592,641)		(22,580,810)
Net property and equipment	445,250,237		445,250,237		106,224,598
Depreciation expense	3,600,000	$ 845,000	10,000,000	$ 2,500,000
Land
Property, Plant and Equipment [Line Items]
Gross property and equipment	24,989,784		24,989,784		686,330
Crude oil pipelines
Property, Plant and Equipment [Line Items]
Gross property and equipment	158,673,147		158,673,147		0
Natural gas pipeline
Property, Plant and Equipment [Line Items]
Gross property and equipment	104,847,405		104,847,405		104,869,418
Right-of-way agreements
Property, Plant and Equipment [Line Items]
Gross property and equipment	104,466,374		104,466,374		22,041,047
Tanks
Property, Plant and Equipment [Line Items]
Gross property and equipment	30,628,985		30,628,985		0
Station and pumping equipment
Property, Plant and Equipment [Line Items]
Gross property and equipment	24,728,257		24,728,257		0
Other pipeline accessories and property
Property, Plant and Equipment [Line Items]
Gross property and equipment	12,404,042		12,404,042		0
Construction work in progress
Property, Plant and Equipment [Line Items]
Gross property and equipment	11,635,215		11,635,215		220,157
Vehicles, trailers and other equipment
Property, Plant and Equipment [Line Items]
Gross property and equipment	1,840,609		1,840,609		719,897
Communication systems
Property, Plant and Equipment [Line Items]
Gross property and equipment	1,809,161		1,809,161		0
Office equipment and computers
Property, Plant and Equipment [Line Items]
Gross property and equipment	1,180,308		1,180,308		268,559
Leasehold improvements
Property, Plant and Equipment [Line Items]
Gross property and equipment	518,354		518,354		0
Buildings
Property, Plant and Equipment [Line Items]
Gross property and equipment	$ 121,237		$ 121,237		$ 0

Management Agreement (Details)

Management Agreement (Details) - USD ($) $ in Thousands	Sep. 16, 2021	Jul. 06, 2021	Apr. 01, 2021	Jan. 31, 2021	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Feb. 01, 2021
Management Agreement [Line Items]
Number of shares issued in transaction	1,837,607
Transaction bonus							$ 1,000
Reimbursements							2,600
Legal fees							50
Payments to investment advisors							1,900
Corridor Infra Trust Management
Management Agreement [Line Items]
Bonus payment advance									$ 1,000
Quarterly payment			$ 172
Fees incurred under Management Agreement				$ 321	$ 0	$ 932	2,900	$ 4,100
General and Administrative Expense | Corridor Infra Trust Management
Management Agreement [Line Items]
Payments to administrator pursuant to Administrative Agreement					$ 0	$ 37	$ 13	$ 166
Common Stock, Internalization | Internalization
Management Agreement [Line Items]
Number of shares issued in transaction	1,153,846	1,153,846
Class B Common Stock, Internalization | Internalization
Management Agreement [Line Items]
Number of shares issued in transaction	683,761	683,761
Series A Cumulative Redeemable Preferred Stock
Management Agreement [Line Items]
Preferred stock interest rate	7.375%						7.375%
Series A Cumulative Redeemable Preferred Stock | Internalization
Management Agreement [Line Items]
Number of shares issued in transaction		170,213
Preferred stock interest rate		7.375%
Series A, Internalization | Internalization
Management Agreement [Line Items]
Number of shares issued in transaction		170,213

Commitments and Contingencies (

Commitments and Contingencies (Details) $ in Thousands	Oct. 30, 2014USD ($)	Jul. 31, 2020USD ($)	Nov. 30, 2018USD ($)	Sep. 30, 2020	Sep. 30, 2021USD ($)lawsuit
CorEnergy Legal Proceedings
Loss Contingencies [Line Items]
Number of lawsuits | lawsuit					2
Termination period				5 days
Crimson Legal Proceedings
Loss Contingencies [Line Items]
Damages	$ 11,700
Settlement awarded to other party			$ 330
Penalties		$ 900
California Bonds Indemnification
Loss Contingencies [Line Items]
Termination period					30 days
Premium for bonds outstanding					$ 173

Fair Value (Details)

Fair Value (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020	Aug. 12, 2019
Financial Liabilities:
Inventory (Crimson VIE: $3,229,161 and $0, respectively)	$ 3,342,111	$ 87,940
Convertible Debt | 5.875% Unsecured Convertible Senior Notes
Financial Liabilities:
Interest rate	5.875%	5.875%	5.875%
Carrying Amount | Level 1
Financial Assets:
Cash and cash equivalents	$ 15,091,957	$ 99,596,907
Inventory	3,342,111	87,940
Carrying Amount | Level 2
Financial Liabilities:
5.875% Unsecured Convertible Senior Notes	115,501,404	115,008,130
Carrying Amount | Level 2 | Crimson Term Loan
Financial Liabilities:
Crimson secured credit facility	74,572,333	0
Carrying Amount | Level 2 | Revolver
Financial Liabilities:
Crimson secured credit facility	27,108,218	0
Carrying Amount | Level 3
Financial Assets:
Financing notes receivable	1,078,072	1,209,736
Fair Value | Level 1
Financial Assets:
Cash and cash equivalents	15,091,957	99,596,907
Fair Value | Level 2
Financial Assets:
Inventory	3,342,111	87,940
Financial Liabilities:
5.875% Unsecured Convertible Senior Notes	110,167,802	84,409,292
Fair Value | Level 2 | Crimson Term Loan
Financial Liabilities:
Crimson secured credit facility	74,572,333	0
Fair Value | Level 2 | Revolver
Financial Liabilities:
Crimson secured credit facility	27,108,218	0
Fair Value | Level 3
Financial Assets:
Financing notes receivable	$ 1,078,072	$ 1,209,736

Debt - Schedule of Debt (Detail

Debt - Schedule of Debt (Details) - USD ($)	9 Months Ended
	Sep. 30, 2021	Dec. 31, 2020	Jun. 22, 2020	Aug. 12, 2019
Debt Instrument [Line Items]
Amount Outstanding	$ 222,050,000	$ 118,050,000
Unamortized deferred financing costs	1,427,667	0	$ 132,000
Total Debt, net of deferred financing costs	218,073,737	115,008,130
Debt due within one year	8,000,000	0
Crimson Credit Facility
Debt Instrument [Line Items]
Unamortized deferred financing costs on Crimson Secured Credit Facility	1,427,667	0
Line of Credit | Crimson Credit Facility
Debt Instrument [Line Items]
Total Debt, net of deferred financing costs	104,000,000
Line of Credit | Revolver | Crimson Credit Facility
Debt Instrument [Line Items]
Total Commitment or Original Principal	50,000,000
Quarterly Principal Payments	0
Amount Outstanding	$ 28,000,000	$ 0
Interest Rate	4.08%	0.00%
Total Debt, net of deferred financing costs	$ 28,000,000
Line of Credit | Revolver | CorEnergy Revolver
Debt Instrument [Line Items]
Total Commitment or Original Principal	160,000,000
Quarterly Principal Payments	0
Amount Outstanding	$ 0	$ 0
Interest Rate	0.00%	2.89%
Line of Credit | Revolver | MoGas Revolver
Debt Instrument [Line Items]
Total Commitment or Original Principal	$ 1,000,000
Quarterly Principal Payments	0
Amount Outstanding	$ 0	$ 0
Interest Rate	0.00%	2.89%
Line of Credit | Revolver | Omega Line of Credit
Debt Instrument [Line Items]
Total Commitment or Original Principal	$ 1,500,000
Quarterly Principal Payments	0
Amount Outstanding	$ 0	$ 0
Interest Rate	0.00%	4.14%
Line of Credit | Crimson Term Loan | Crimson Credit Facility
Debt Instrument [Line Items]
Total Commitment or Original Principal	$ 80,000,000
Quarterly Principal Payments	2,000,000
Amount Outstanding	$ 76,000,000	$ 0
Interest Rate	4.08%	0.00%
Total Debt, net of deferred financing costs	$ 76,000,000
Line of Credit | Uncommitted Incremental Facility | Crimson Credit Facility
Debt Instrument [Line Items]
Total Commitment or Original Principal	25,000,000
Quarterly Principal Payments	0
Amount Outstanding	$ 0	$ 0
Interest Rate	0.00%	0.00%
Convertible Debt | 5.875% Unsecured Convertible Senior Notes
Debt Instrument [Line Items]
Total Commitment or Original Principal	$ 120,000,000			$ 120,000,000
Quarterly Principal Payments	0
Amount Outstanding	$ 118,050,000	$ 118,050,000
Interest Rate	5.875%	5.875%		5.875%
Unamortized deferred financing costs	$ 322,678	$ 385,131
Unamortized discount on 5.875% Convertible Senior Notes	$ 2,225,918	$ 2,656,739		$ 3,500,000

Debt - Crimson Credit Facility

Debt - Crimson Credit Facility (Details)	Feb. 04, 2021USD ($)	Sep. 30, 2021USD ($)	Sep. 30, 2020USD ($)
Debt Instrument [Line Items]
Advances on revolving line of credit		$ 19,000,000	$ 0
Crimson Credit Facility | Line of Credit
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 155,000,000
Minimum debt service coverage ratio	2
Crimson Credit Facility | Line of Credit | Debt Covenant, Period One
Debt Instrument [Line Items]
Leverage ratio	3
Crimson Credit Facility | Line of Credit | Debt Covenant, Period Two
Debt Instrument [Line Items]
Leverage ratio	2.75
Crimson Credit Facility | Line of Credit | Debt Covenant, Period Three
Debt Instrument [Line Items]
Leverage ratio	2.50
Crimson Credit Facility | Line of Credit | LIBOR | Option Two
Debt Instrument [Line Items]
Basis spread on variable rate	1.00%
Crimson Credit Facility | Line of Credit | LIBOR | Minimum | Option One
Debt Instrument [Line Items]
Basis spread on variable rate	3.25%
Crimson Credit Facility | Line of Credit | LIBOR | Minimum | Option Two
Debt Instrument [Line Items]
Additional basis spread on variable rate	2.25%
Crimson Credit Facility | Line of Credit | LIBOR | Maximum | Option One
Debt Instrument [Line Items]
Basis spread on variable rate	4.50%
Crimson Credit Facility | Line of Credit | LIBOR | Maximum | Option Two
Debt Instrument [Line Items]
Additional basis spread on variable rate	3.50%
Crimson Credit Facility | Line of Credit | Fed Funds Rate | Option Two
Debt Instrument [Line Items]
Basis spread on variable rate	0.50%
Crimson Credit Facility | Line of Credit | Revolver
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 50,000,000
Advances on revolving line of credit	25,000,000
Crimson Credit Facility | Line of Credit | Crimson Term Loan
Debt Instrument [Line Items]
Maximum borrowing capacity	80,000,000
Quarterly payments	2,000,000
Crimson Credit Facility | Line of Credit | Uncommitted Incremental Facility
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 25,000,000
5.875% Convertible Notes | Convertible Debt
Debt Instrument [Line Items]
Conversion ratio		0.0200000

Debt - Contractual Payments (De

Debt - Contractual Payments (Details) - USD ($)	Oct. 22, 2021	Oct. 14, 2021	Feb. 04, 2021	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Debt Instrument [Line Items]
Total Debt, net of deferred financing costs				$ 218,073,737		$ 115,008,130
Advances on revolving line of credit				19,000,000	$ 0
Repayments of lines of credit				16,000,000	$ 0
Line of Credit | Crimson Credit Facility
Debt Instrument [Line Items]
2021				2,000,000
2022				8,000,000
2023				8,000,000
2024				86,000,000
2025				0
Thereafter				0
Total Debt, net of deferred financing costs				104,000,000
Line of Credit | Crimson Credit Facility | Crimson Term Loan
Debt Instrument [Line Items]
2021				2,000,000
2022				8,000,000
2023				8,000,000
2024				58,000,000
2025				0
Thereafter				0
Total Debt, net of deferred financing costs				76,000,000
Line of Credit | Crimson Credit Facility | Revolver
Debt Instrument [Line Items]
2021				0
2022				0
2023				0
2024				28,000,000
2025				0
Thereafter				0
Total Debt, net of deferred financing costs				$ 28,000,000
Advances on revolving line of credit			$ 25,000,000
Line of Credit | Crimson Credit Facility | Revolver | Subsequent Event
Debt Instrument [Line Items]
Advances on revolving line of credit		$ 3,000,000
Repayments of lines of credit	$ 3,000,000

Debt - CorEnergy Credit Facilit

Debt - CorEnergy Credit Facility (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Jul. 28, 2017
Line of Credit Facility [Line Items]
Gain (loss) on extinguishment of debt	$ 0	$ 0	$ (861,814)	$ 11,549,968
Line of Credit | CorEnergy Credit Facility
Line of Credit Facility [Line Items]
Face amount					$ 161,000,000
Gain (loss) on extinguishment of debt			$ (862,000)
CorEnergy Revolver | Line of Credit | CorEnergy Credit Facility
Line of Credit Facility [Line Items]
Face amount					160,000,000
MoGas Revolver | Line of Credit | CorEnergy Credit Facility
Line of Credit Facility [Line Items]
Face amount					$ 1,000,000

Debt - Deferred Financing Costs

Debt - Deferred Financing Costs Summary (Details) - Line of Credit - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Debt Instrument [Line Items]
Deferred debt cost amortization expense	$ 247,635	$ 143,636	$ 699,548	$ 457,316
Crimson Credit Facility
Debt Instrument [Line Items]
Deferred debt cost amortization expense	247,635	0	651,669	0
CorEnergy Credit Facility
Debt Instrument [Line Items]
Deferred debt cost amortization expense	0	143,636	47,879	430,906
Amended Pinedale Term Credit Facility
Debt Instrument [Line Items]
Deferred debt cost amortization expense	$ 0	$ 0	$ 0	$ 26,410

Debt - Convertible Debt (Detail

Debt - Convertible Debt (Details) - USD ($)	Aug. 12, 2019	Sep. 30, 2021	Dec. 31, 2020	Jun. 22, 2020	Apr. 29, 2020
Debt Instrument [Line Items]
Debt issuance costs, gross				$ 32,000,000
Convertible Debt | 7.00% Convertible Senior Notes
Debt Instrument [Line Items]
Interest rate		7.00%
Convertible Debt | 5.875% Convertible Notes
Debt Instrument [Line Items]
Face amount	$ 120,000,000	$ 120,000,000
Interest rate	5.875%	5.875%	5.875%
Redemption price in percentage	100.00%
Unamortized discount on 5.875% Convertible Senior Notes	$ 3,500,000	$ 2,225,918	$ 2,656,739
Debt issuance costs, gross	$ 508,000
Conversion price (in dollars per share)	$ 50
Minimum balance to trigger default upon qualified event	$ 25,000,000
Debt instrument, repurchased face amount					$ 2,000,000
Convertible debt outstanding		$ 118,100,000

Debt - Convertible Note Interes

Debt - Convertible Note Interest Expense (Details) - Convertible Debt - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Aug. 12, 2019
Debt Instrument [Line Items]
Total Convertible Note Interest Expense	$ 1,898,284	$ 1,898,284	$ 5,694,852	$ 5,799,119
7.00% Convertible Notes
Debt Instrument [Line Items]
Interest Rate	7.00%		7.00%
Interest Expense	$ 0	0	$ 0	55,331
Discount Amortization	0	0	0	6,681
Deferred Debt Issuance Amortization	0	0	0	1,141
Total Convertible Note Interest Expense	$ 0	0	$ 0	63,153
5.875% Convertible Notes
Debt Instrument [Line Items]
Interest Rate	5.875%		5.875%		5.875%	5.875%
Interest Expense	$ 1,733,859	1,733,859	$ 5,201,577	5,239,129
Discount Amortization	143,607	143,607	430,821	433,932
Deferred Debt Issuance Amortization	20,818	20,818	62,454	62,905
Total Convertible Note Interest Expense	$ 1,898,284	$ 1,898,284	$ 5,694,852	$ 5,735,966
Effective interest rate in percentage	6.40%	6.40%	6.40%	6.40%

Stockholders' Equity - Narrativ

Stockholders' Equity - Narrative (Details) - USD ($)	Oct. 27, 2021	Sep. 16, 2021	Jul. 07, 2021	Jul. 06, 2021	Feb. 01, 2021	Oct. 30, 2018	Jun. 30, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Sep. 30, 2021	Sep. 30, 2021	Nov. 03, 2021	Jun. 01, 2021	Dec. 31, 2020	Nov. 09, 2018
Class of Stock [Line Items]
Common shares, issued (in shares)								14,866,799			14,866,799	14,866,799
Common shares, outstanding (in shares)								14,866,799			14,866,799	14,866,799
Aggregate value of non-controlling interest										$ 115,323,036
Crimson cash distribution on A-1 Units								$ 841,950	$ 604,951
Preferred stock, par value (in dollars per share)		$ 0.001
Aggregate offering price																$ 600,000,000
Number of shares issued in transaction		1,837,607
Subsequent Event
Class of Stock [Line Items]
Aggregate offering price													$ 600,000,000
Depositary Shares
Class of Stock [Line Items]
Depository shares outstanding (in shares)								5,181,027			5,181,027	5,181,027
Number of shares issued in transaction		170,213
Series A Cumulative Redeemable Preferred Stock
Class of Stock [Line Items]
Preferred stock interest rate		7.375%										7.375%
Preferred stock, par value (in dollars per share)								$ 0.001			$ 0.001	$ 0.001			$ 0.001
Series A Cumulative Redeemable Preferred Stock | Subsequent Event
Class of Stock [Line Items]
Preferred stock interest rate	7.375%
Class B Common Stock
Class of Stock [Line Items]
Common shares, issued (in shares)								683,761			683,761	683,761			0
Common shares, outstanding (in shares)								683,761			683,761	683,761			0
Series B Preferred Stock
Class of Stock [Line Items]
Preferred stock interest rate					4.00%							4.00%
Internalization | Series A Cumulative Redeemable Preferred Stock
Class of Stock [Line Items]
Preferred stock interest rate				7.375%
Number of shares issued in transaction				170,213
Internalization | Class B Common Stock
Class of Stock [Line Items]
Number of shares issued in transaction				683,761
Dividend Reinvestment Plan
Class of Stock [Line Items]
Reinvestment of dividends paid to common stockholders (in shares)						1,000,000						80,036
Remaining availability (in shares)								919,964			919,964	919,964
Series C Preferred Stock | Depositary Shares
Class of Stock [Line Items]
Equity instrument, shares issuable upon conversion (in shares)					1,755,579
Class A-2 Units | Class B Common Stock
Class of Stock [Line Items]
Equity instrument, shares issuable upon conversion (in shares)			8,762,158
Class A-2 Units | Series B Preferred Stock
Class of Stock [Line Items]
Equity instrument, shares issuable upon conversion (in shares)					2,460,414
Class A-3 Units | Class B Common Stock
Class of Stock [Line Items]
Equity instrument, shares issuable upon conversion (in shares)					2,450,142
Crimson Midstream Holdings, LLC
Class of Stock [Line Items]
Increase in assets acquired							$ 1,790,455				$ 1,790,455
Aggregate value of non-controlling interest							$ 882,726
Total fair value					$ 116,200,000
Crimson Midstream Holdings, LLC | Mr. Grier and Certain Affiliated Trusts of Mr. Grier | Class A-1 Units
Class of Stock [Line Items]
Percentage of remaining interests to be acquired							50.50%		50.50%					50.50%
Shares issued by acquiree through exchange (in shares)					37,043		37,043				37,043
Preferred Stock
Class of Stock [Line Items]
Depository shares outstanding (in shares)								51,810			51,810	51,810
Preferred Stock | Series A Cumulative Redeemable Preferred Stock
Class of Stock [Line Items]
Preferred stock interest rate					7.375%							7.375%
Non-controlling Interest
Class of Stock [Line Items]
Aggregate value of non-controlling interest										$ 115,323,036
Crimson cash distribution on A-1 Units								$ 841,950	$ 604,951
Non-controlling Interest | Class A-1 Units
Class of Stock [Line Items]
Crimson cash distribution on A-1 Units								$ 841,950	$ 604,951
Non-controlling Interest | Class A-2 Units
Class of Stock [Line Items]
Preferred stock dividends (in shares)								8,174	16,240

Stockholders' Equity - Schedule

Stockholders' Equity - Schedule Of Noncontrolling Interest (Details) - Crimson Midstream Holdings, LLC - shares	8 Months Ended
	Sep. 30, 2021	Feb. 01, 2021
Class A-1 Units | Grier Members
Noncontrolling Interest [Line Items]
Economic ownership interests in Crimson Midstream Holdings, LLC (in shares)	1,650,245	1,613,202
Final Working Capital (in shares)	37,043
Class A-2 Units | Grier Members
Noncontrolling Interest [Line Items]
Economic ownership interests in Crimson Midstream Holdings, LLC (in shares)	2,460,414	2,436,000
Paid in Kind Distribution	24,414
Class A-3 Units | Grier Members
Noncontrolling Interest [Line Items]
Economic ownership interests in Crimson Midstream Holdings, LLC (in shares)	2,450,142	2,450,142
Class B-1 Units
Noncontrolling Interest [Line Items]
Ownership interests in Crimson Midstream Holdings, LLC (in shares)		10,000
Class C-1 Units
Noncontrolling Interest [Line Items]
Ownership interests in Crimson Midstream Holdings, LLC (in shares)		495,000
Voting Interests of C-1 Units (%)		49.38%
Class C-1 Units | Grier Members
Noncontrolling Interest [Line Items]
Ownership interests in Crimson Midstream Holdings, LLC (in shares)	505,000	505,000
Voting Interests of C-1 Units (%)	50.62%	50.50%

Stockholders' Equity - Schedu_2

Stockholders' Equity - Schedule of Distributions Payable (Details) - $ / shares	Sep. 16, 2021	Jun. 29, 2021	Feb. 01, 2021	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Dividends Payable [Line Items]
Dividends declared per share (in dollars per share)				$ 0.050	$ 0.050	$ 0.150	$ 0.850
Class A-1 Units
Dividends Payable [Line Items]
Preferred stock, liquidation preference (in dollars per share)				25		25
Annual Distribution per Share (in dollars per share)				1.84		1.84
Class A-2 Units
Dividends Payable [Line Items]
Preferred stock, liquidation preference (in dollars per share)				25		25
Annual Distribution per Share (in dollars per share)				1		$ 1
Series B Preferred Stock
Dividends Payable [Line Items]
Preferred stock interest rate			4.00%			4.00%
Class B Common Stock | Dividends, Period One
Dividends Payable [Line Items]
Dividends declared per share (in dollars per share)						$ 0.05
Class B Common Stock | Dividends, Period Two
Dividends Payable [Line Items]
Dividends declared per share (in dollars per share)						$ 0.055
Dividend multiplier						1.25
Class B Common Stock | Dividends, Period Three
Dividends Payable [Line Items]
Dividends declared per share (in dollars per share)						$ 0.06
Dividend multiplier						1.25
Series C Preferred Stock
Dividends Payable [Line Items]
Preferred stock interest rate		9.00%	9.00%
Series A Cumulative Redeemable Preferred Stock
Dividends Payable [Line Items]
Preferred stock interest rate	7.375%					7.375%
Preferred stock, liquidation preference (in dollars per share)				$ 2,500		$ 2,500		$ 2,500

Earnings (Loss) Per Share (Deta

Earnings (Loss) Per Share (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Aug. 12, 2019
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Net Income (loss)	$ 2,764,286	$ (3,919,098)	$ (9,122,746)	$ (303,395,899)
Less: preferred dividend requirements	2,388,130	2,309,672	7,007,474	6,880,137
Net income (loss) attributable to Common Stockholders	$ 376,156	$ (6,228,770)	$ (16,130,220)	$ (310,276,036)
Weighted average shares - basic (in shares)	15,426,226	13,651,521	14,252,305	13,650,449
Basic loss per share (in dollars per share)	$ 0.02	$ (0.46)	$ (1.13)	$ (22.73)
Net income (loss) attributable to Common Stockholders (from above)	$ 376,156	$ (6,228,770)	$ (16,130,220)	$ (310,276,036)
Income (loss) attributable for dilutive securities	$ 376,156	$ (6,228,770)	$ (16,130,220)	$ (310,276,036)
Weighted average shares - diluted (in shares)	15,426,226	13,651,521	14,252,305	13,650,449
Diluted loss per share (in dollars per share)	$ 0.02	$ (0.46)	$ (1.13)	$ (22.73)
Convertible Debt
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Common shares issued upon conversion (in shares)	2,361,000		2,361,000
Convertible Debt | 7.00% Convertible Senior Notes
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Interest rate	7.00%		7.00%
Convertible Debt | 5.875% Convertible Notes
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Interest rate	5.875%		5.875%		5.875%	5.875%

Variable Interest Entity (Detai

Variable Interest Entity (Details) - USD ($) $ in Thousands	Feb. 01, 2021	Sep. 30, 2021	Sep. 30, 2021
Variable Interest Entity [Line Items]
Distributions		$ 807	$ 7,500
Variable Interest Entity, Primary Beneficiary
Variable Interest Entity [Line Items]
Percentage of voting interest held	49.50%
Variable Interest Entity, Primary Beneficiary | Grier Members
Variable Interest Entity [Line Items]
Percentage of voting interest held	50.50%		50.62%

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)	Feb. 04, 2021	Feb. 01, 2021	Sep. 30, 2021	Jun. 30, 2021	Sep. 30, 2021	Sep. 30, 2021	Dec. 31, 2020
Related Party Transaction [Line Items]
Due to affiliated companies			$ 765,228		$ 765,228	$ 765,228	$ 0
Due from affiliated companies			953,806		953,806	953,806	0
Variable Interest Entity, Primary Beneficiary
Related Party Transaction [Line Items]
Due to affiliated companies			765,228		765,228	765,228	0
Percentage of voting interest held		49.50%
Due from affiliated companies			$ 953,806		$ 953,806	$ 953,806	$ 0
Variable Interest Entity, Primary Beneficiary | Grier Members
Related Party Transaction [Line Items]
Percentage of voting interest held		50.50%				50.62%
Crescent Midstream | Crescent Louisiana Midstream, LLC
Related Party Transaction [Line Items]
Controlling economic interest	70.00%
Crescent Louisiana Midstream, LLC | Grier Members
Related Party Transaction [Line Items]
Indirect ownership			35.35%		35.35%	35.35%
Crimson Renewable Energy, L.P. | Grier Members
Related Party Transaction [Line Items]
Controlling economic interest			100.00%		100.00%	100.00%
Delta Trading, L.P. | Grier Members
Related Party Transaction [Line Items]
Controlling economic interest			100.00%		100.00%	100.00%
Crescent Midstream Holdings
Related Party Transaction [Line Items]
Due from affiliated companies			$ 954,000		$ 954,000	$ 954,000
Transition Services Agreement | Crescent Midstream Holdings | Crimson Midstream Holdings, LLC
Related Party Transaction [Line Items]
Fixed fee	$ 156,000
Transition Services Agreement | Crescent Midstream Holdings | Crescent Midstream
Related Party Transaction [Line Items]
Percentage allocation	50.00%
Due to affiliated companies			765,000		765,000	765,000
Amount billed			467,000		1,200,000
Transition Services Agreement | Crescent Midstream Holdings | Crescent Louisiana Midstream, LLC
Related Party Transaction [Line Items]
Percentage allocation	50.00%
Amount billed			467,000		1,200,000
Transition Services Agreement, Employee-Related Costs | Crescent Midstream Holdings | Crescent Midstream
Related Party Transaction [Line Items]
Amount billed			1,900,000		5,100,000
Transition Services Agreement, Employee-Related Costs | Crescent Midstream Holdings | Crescent Louisiana Midstream, LLC
Related Party Transaction [Line Items]
Amount billed			1,900,000		5,100,000
Common Control Transfer | Crescent Midstream Holdings | Crescent Midstream
Related Party Transaction [Line Items]
Due to affiliated companies			$ 765,000		$ 765,000	$ 765,000
Accounting And Consulting Services | Crescent Midstream Holdings | Crescent Midstream
Related Party Transaction [Line Items]
Expenses from Crimson transaction				$ 416,000

Subsequent Events (Details)

Subsequent Events (Details) - $ / shares	Oct. 27, 2021	Sep. 16, 2021	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Subsequent Event [Line Items]
Dividends declared per share (in dollars per share)			$ 0.050	$ 0.050	$ 0.150	$ 0.850
Series A Cumulative Redeemable Preferred Stock
Subsequent Event [Line Items]
Preferred stock interest rate		7.375%			7.375%
Subsequent Event
Subsequent Event [Line Items]
Dividends declared per share (in dollars per share)	$ 0.05
Subsequent Event | Series A Cumulative Redeemable Preferred Stock
Subsequent Event [Line Items]
Preferred stock interest rate	7.375%
Subsequent Event | Depositary Shares | Series A Cumulative Redeemable Preferred Stock
Subsequent Event [Line Items]
Depositary stock, dividends declared per share (in dollars per share)	$ 0.4609375