Harvest Oil & Gas (HRST) 10-Q 14 Nov 18 2018 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2018	Nov. 13, 2018
Document Documentand Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q3
Entity Registrant Name	Harvest Oil & Gas Corp.
Entity Central Index Key	1,361,937
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding		10,042,468

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Predecessor [Member]
Current assets:
Cash and cash equivalents		$ 4,896
Accounts receivable:
Oil, natural gas and natural gas liquids revenues		47,694
Other		78
Derivative asset		3,052
Other current assets		5,713
Total current assets		61,433
Oil and natural gas properties, net of accumulated depreciation, depletion and amortization; September 30, 2018, $7,551; December 31, 2017, $1,191,559		1,375,527
Other assets		4,845
Total assets		1,441,805
Current liabilities:
Third party		43,817
Related party		4,194
Derivative liability		396
Current portion of long-term debt		605,549
Total current liabilities		653,956
Asset retirement obligations		158,793
Other long-term liabilities		1,044
Commitments and contingencies (Note 11)
Stockholders' / owners' equity:
Predecessor common unitholders - 49,368,869 units issued and outstanding as of December 31, 2017		648,371
Predecessor general partner interest		(20,359)
Total stockholders' / owners' equity		628,012
Total liabilities and equity		$ 1,441,805
Successor [Member]
Current assets:
Cash and cash equivalents	$ 5,693
Equity securities	63,042
Accounts receivable:
Oil, natural gas and natural gas liquids revenues	52,340
Other	2,572
Other current assets	1,960
Total current assets	125,607
Oil and natural gas properties, net of accumulated depreciation, depletion and amortization; September 30, 2018, $7,551; December 31, 2017, $1,191,559	415,260
Other assets	4,679
Total assets	545,546
Current liabilities:
Third party	27,671
Derivative liability	18,313
Total current liabilities	45,984
Asset retirement obligations	115,769
Long-term debt, net	133,000
Long-term derivative liability	10,495
Other long-term liabilities	1,022
Commitments and contingencies (Note 11)
Mezzanine equity	49
Stockholders' / owners' equity:
Successor common stock - $0.01 par value; 65,000,000 shares authorized; 10,054,816 shares issued and 10,042,468 shares outstanding as of September 30, 2018	100
Successor additional paid in capital	249,672
Successor treasury stock at cost - 12,348 shares at September 30, 2018	(247)
Successor retained earnings (accumulated deficit)	(10,298)
Total stockholders' / owners' equity	239,227
Total liabilities and equity	$ 545,546

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Predecessor [Member]
Oil and natural gas properties, accumulated depreciation, depletion and amortization		$ 1,191,559
Predecessor [Member] | Common Unitholders
Common unitholders, units issued		49,368,869
Common unitholders, units outstanding		49,368,869
Successor [Member]
Oil and natural gas properties, accumulated depreciation, depletion and amortization	$ 7,551
Successor common stock, par value	$ 0.01
Successor common stock, shares authorized	65,000,000
Successor common stock, shares issued	10,054,816
Successor common stock, shares, outstanding	10,042,468
Successor treasury stock, shares	12,348

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($) shares in Thousands	3 Months Ended		4 Months Ended	5 Months Ended	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	May 31, 2018	Sep. 30, 2017
Revenues:
Oil, natural gas and natural gas liquids revenues			$ 89,942,000
Operating costs and expenses:
Lease operating expenses			37,656,000
Other income (expense), net:
Reorganization items, net	$ (972,000)
Income tax benefit	0
Predecessor [Member]
Revenues:
Oil, natural gas and natural gas liquids revenues		$ 52,022,000		$ 110,307,000	$ 163,745,000
Transportation and marketing-related revenues		629,000		724,000	1,945,000
Total revenues		52,651,000		111,031,000	165,690,000
Operating costs and expenses:
Lease operating expenses		26,608,000		45,372,000	76,782,000
Cost of purchased natural gas		444,000		557,000	1,384,000
Dry hole and exploration costs		135,000		122,000	190,000
Production taxes		2,573,000		5,343,000	7,828,000
Accretion expense on obligations		1,905,000		3,176,000	5,774,000
Depreciation, depletion and amortization		21,710,000		46,196,000	70,221,000
General and administrative expenses		7,912,000		15,648,000	21,631,000
Restructuring costs				5,211,000
Impairment of oil and natural gas properties		32,000		3,000	68,016,000
Gain on sales of oil and natural gas properties		(876,000)		5,000	(911,000)
Total operating costs and expenses		60,443,000		121,633,000	250,915,000
Operating income (loss)		(7,792,000)		(10,602,000)	(85,225,000)
Other income (expense), net:
Gain (loss) on derivatives, net		(152,000)		444,000	20,588,000
Interest expense		(10,092,000)		(13,652,000)	(30,501,000)
Other income (expense), net		68,000		776,000	1,149,000
Total other income (expense), net		(10,176,000)		(12,432,000)	(8,764,000)
Reorganization items, net				(587,325,000)
Loss before income taxes		(17,968,000)		(610,359,000)	(93,989,000)
Income tax benefit		80,000		(166,000)	109,000
Net loss		$ (17,888,000)		$ (610,525,000)	$ (93,880,000)
Basic and diluted earnings per share / unit:
Net loss		$ (0.36)		$ (12.12)	$ (1.86)
Weighted average common shares/units outstanding
Weighted average common shares shares/units outstanding (basic and diluted)		49,369		49,369	49,353
Successor [Member]
Revenues:
Oil, natural gas and natural gas liquids revenues	68,407,000		89,942,000
Transportation and marketing-related revenues	559,000		744,000
Total revenues	68,966,000		90,686,000
Operating costs and expenses:
Lease operating expenses	28,281,000		37,656,000
Cost of purchased natural gas	393,000		522,000
Dry hole and exploration costs	21,000		64,000
Production taxes	2,973,000		3,943,000
Accretion expense on obligations	2,345,000		3,134,000
Depreciation, depletion and amortization	7,860,000		10,590,000
General and administrative expenses	7,673,000		9,702,000
Impairment of oil and natural gas properties	2,565,000		2,565,000
Gain on sales of oil and natural gas properties	(28,000)		(47,000)
Total operating costs and expenses	52,083,000		68,129,000
Operating income (loss)	16,883,000		22,557,000
Other income (expense), net:
Gain (loss) on derivatives, net	(26,423,000)		(30,655,000)
Interest expense	(3,967,000)		(5,166,000)
Gain on equity securities	4,830,000		4,830,000
Other income (expense), net	(111,000)		(84,000)
Total other income (expense), net	(25,671,000)		(31,075,000)
Reorganization items, net	(972,000)		(1,780,000)
Loss before income taxes	(9,760,000)		(10,298,000)
Net loss	$ (9,760,000)		$ (10,298,000)
Basic and diluted earnings per share / unit:
Net loss	$ (0.97)		$ (1.03)
Weighted average common shares/units outstanding
Weighted average common shares shares/units outstanding (basic and diluted)	10,028		10,021

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Changes in Owners' Equity - USD ($) shares in Thousands, $ in Thousands	Senior Note Holders [Member]Common Stock [Member]	Senior Note Holders [Member]Additional Paid-in Capital [Member]	Senior Note Holders [Member]	Predecessor Unit Holders [Member]Common Stock [Member]	Predecessor Unit Holders [Member]Additional Paid-in Capital [Member]	Predecessor Unit Holders [Member]	Common Unitholders	General Partner Interest	Common Stock [Member]	Additional Paid-in Capital [Member]	Treasury Stock [Member]	Retained Earnings (Accumulated Deficit) [Member]	Total
Beginning Balance (Predecessor [Member]) at Dec. 31, 2017							$ 648,371	$ (20,359)					$ 628,012
Contributions from general partner | Predecessor [Member]								40					40
Equity-based compensation | Predecessor [Member]							3,708	76					3,784
Issuance of common stock to Predecessor common unitholders | Predecessor [Member]							(11,967)						(11,967)
Issuance of warrants to Predecessor common unitholders | Predecessor [Member]							(9,345)						(9,345)
Cancellation of Predecessor common unitholders | Predecessor [Member]							(32,453)						(32,453)
Cancellation of Predecessor general partner interest | Predecessor [Member]								32,454					32,454
Issuance of successor commons stock to predecessor equity | Successor [Member]	9,500			500
Issuance of successor commons stock to predecessor equity, value | Successor [Member]	$ 95	$ 227,271	$ 227,366	$ 5	$ 11,962	$ 11,967
Issuance of warrants | Successor [Member]										$ 9,345			9,345
Net loss | Predecessor [Member]							$ (598,314)	$ (12,211)					(610,525)
Stockholders' Equity Attributable to Parent, Ending Balance (Successor [Member]) at May. 31, 2018									$ 100	248,578			248,678
Stockholders' Equity Attributable to Parent, Ending Balance at May. 31, 2018													248,678
Shares, Outstanding, Ending Balance (Successor [Member]) at May. 31, 2018									10,000
Share-based compensation | Successor [Member]										1,094			1,094
Net loss | Successor [Member]												$ (10,298)	(10,298)
Restricted shares vested (in shares) | Successor [Member]									55
Purchase of treasury stock | Successor [Member]											$ (247)		(247)
Purchase of treasury stock (in shares) | Successor [Member]									(12)
Stockholders' Equity Attributable to Parent, Ending Balance (Successor [Member]) at Sep. 30, 2018									$ 100	$ 249,672	$ (247)	$ (10,298)	$ 239,227
Shares, Outstanding, Ending Balance (Successor [Member]) at Sep. 30, 2018									10,043

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended		4 Months Ended	5 Months Ended	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	May 31, 2018	Sep. 30, 2017
Predecessor [Member]
Cash flows from operating activities:
Net loss		$ (17,888)		$ (610,525)	$ (93,880)
Adjustments to reconcile net loss to net cash flows provided by operating activities:
Accretion expense on obligations		1,905		3,176	5,774
Depreciation, depletion and amortization		21,710		46,196	70,221
Share-based compensation cost				3,784	3,290
Impairment of oil and natural gas properties		32		3	68,016
(Gain) loss on sales of oil and natural gas properties				5	(911)
(Gain) loss on derivatives, net		152		(444)	(20,588)
Cash settlements of matured derivatives contracts				3,099	(2,196)
Reorganization items, net				573,304
Other				248	820
Changes in operating assets and liabilities:
Accounts receivable				(3,518)	1,681
Other current assets				1,853	(649)
Accounts payable and accrued liabilities				4,405	2,993
Other, net				69	(235)
Net cash flows provided by operating activities				21,655	34,336
Cash flows from investing activities:
Acquisitions of oil and natural gas properties					(61,400)
Additions to oil and natural gas properties				(29,727)	(9,344)
Reimbursements related to oil and natural gas properties				652
Proceeds from sale of oil and natural gas properties				3	3,639
Other				26	46
Net cash flows provided by (used in) investing activities				(29,046)	(67,059)
Cash flows from financing activities:
Repayment of long-term debt borrowings					(28,000)
Long-term debt borrowings				34,000	17,000
Loan costs incurred				(2,813)
Contributions from general partner				40
Net cash flows provided by (used in) financing activities				31,227	(11,000)
Increase (decrease) in cash, cash equivalents and restricted cash				23,836	(43,723)
Cash, cash equivalents and restricted cash - beginning of period			$ 28,732	4,896	57,633
Cash, cash equivalents and restricted cash - end of period		$ 13,910		28,732	$ 13,910
Successor [Member]
Cash flows from operating activities:
Net loss	$ (9,760)		(10,298)
Adjustments to reconcile net loss to net cash flows provided by operating activities:
Accretion expense on obligations	2,345		3,134
Depreciation, depletion and amortization	7,860		10,590
Share-based compensation cost			1,144
Impairment of oil and natural gas properties	2,565		2,565
(Gain) loss on sales of oil and natural gas properties			(47)
Gain on equity securities	(4,830)		(4,830)
(Gain) loss on derivatives, net	26,423		30,655
Cash settlements of matured derivatives contracts			(1,847)
Other			780
Changes in operating assets and liabilities:
Accounts receivable			(2,014)
Other current assets			314
Accounts payable and accrued liabilities			(4,183)
Other, net			(38)
Net cash flows provided by operating activities			25,925
Cash flows from investing activities:
Additions to oil and natural gas properties			(22,307)
Reimbursements related to oil and natural gas properties			1,091
Proceeds from sale of oil and natural gas properties			136,483
Other			16
Net cash flows provided by (used in) investing activities			115,283
Cash flows from financing activities:
Repayment of long-term debt borrowings			(164,000)
Purchase of treasury stock			(247)
Net cash flows provided by (used in) financing activities			(164,247)
Increase (decrease) in cash, cash equivalents and restricted cash			(23,039)
Cash, cash equivalents and restricted cash - beginning of period			28,732
Cash, cash equivalents and restricted cash - end of period	$ 5,693		$ 5,693	$ 28,732

ORGANIZATION AND NATURE OF BUSI

ORGANIZATION AND NATURE OF BUSINESS	9 Months Ended
	Sep. 30, 2018
ORGANIZATION AND NATURE OF BUSINESS [Abstract]
ORGANIZATION AND NATURE OF BUSINESS	NOTE 1. ORGANIZATION AND NATURE OF BUSINESS Nature of Operations Harvest Oil & Gas Corp. is a newly formed Delaware corporation and the successor reporting company to EV Energy Partners, L.P. (“EVEP”) pursuant to Rule 15d-5 of the Securities Exchange Act of 1934, as amended. As used herein, the terms “Successor”, “Harvest”, or the “Company” refer to Harvest Oil & Gas Corp. and its consolidated subsidiaries as a whole or on an individual basis, depending on the context in which the statements are made. When referring to the “Predecessor” or the “Partnership” in reference to the period prior to the emergence from bankruptcy, the intent is to refer to EVEP, the predecessor that was dissolved following the Effective Date (as defined below) of the Plan (as defined below) and its consolidated subsidiaries as a whole or on an individual basis, depending on the context in which the statements are made.  Unless the context requires otherwise, references to: (i) the “Predecessor’s general partner” and “EV Energy GP” refer to EV Energy GP, L.P., a Delaware limited partnership, the Predecessor’s general partner, which was dissolved following the Effective Date of the Plan; (ii) “EV Management” refers to EV Management, LLC, a Delaware limited liability company, the former general partner of the Predecessor’s general partner; and (iii) “EnerVest” refers to EnerVest, Ltd., a Texas limited partnership, the owner of EV Management.  Harvest is an independent oil and natural gas company that was formed in June 2018, in connection with the reorganization of the Predecessor. The Predecessor was publicly traded from September 2006 to June 2018. As discussed further in Note 2, on April 2, 2018, EV Energy Partners, L.P. (the “Debtor”), and 13 affiliated debtors (collectively, the “Debtors”) each filed a voluntary petition (the cases commenced thereby, the “Chapter 11 proceedings”) for relief under Chapter 11 of Title 11 of the United States Bankruptcy Code (“Chapter 11”) for bankruptcy protection in the United States Bankruptcy Court for the District of Delaware (the “Bankruptcy Court”) via Case No. 18-10814. The Debtors requested that their cases be jointly administered under Case No. 18-10814 to pursue the prepackaged plan of reorganization. During the pendency of the Chapter 11 proceedings, the Debtor continued to operate its businesses and manage its properties under the jurisdiction of the Bankruptcy Court and in accordance with the applicable provisions of the Bankruptcy Code and orders of the Bankruptcy Court as a “Debtors-in-Possession”. On May 17, 2018, the Bankruptcy Court entered an order (the “Confirmation Order”) confirming the Debtors’ First Modified Joint Prepackaged Plan of Reorganization (as amended, modified and supplemented from time to time, the “Plan”). The Plan became effective on June 4, 2018 (the “Effective Date”), when all remaining conditions to the effectiveness of the Plan were satisfied and the Company emerged from bankruptcy.  The Company operates one reportable segment engaged in the development and production of oil and natural gas properties, and all of its operations are located in the United States. From time to time, the Company may look to divest assets and use proceeds to repay bank debt, concentrate in existing position s or venture into new basins. The oil and natural gas properties of Harvest are located in the Barnett Shale, the San Juan Basin, the Appalachian Basin (which includes the Utica Shale), Michigan, the Mid–Continent areas in Oklahoma, Texas, Arkansas, Kansas and Louisiana, the Permian Basin and the Monroe Field in Northern Louisiana.  Basis of Presentation The Company’s unaudited condensed consolidated financial statements included herein have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). Accordingly, certain information and disclosures normally included in annual financial statements prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) have been condensed or omitted. The Company believes that the presentations and disclosures herein are adequate to make the information not misleading. The unaudited condensed consolidated financial statements reflect all adjustments (consisting of normal recurring adjustments) necessary for a fair presentation of the interim periods. The results of operations for the interim periods are not necessarily indicative of the results of operations to be expected for the full year. These interim financial statements should be read in conjunction with the audited consolidated financial statements and the related notes included in EVEP’s Annual Report on Form 10–K for the year ended December 31, 2017. All intercompany accounts and transactions have been eliminated in consolidation. In the Notes to Unaudited Condensed Consolidated Financial Statements, all dollar and unit amounts in tabulations are in thousands of dollars and units, respectively, unless otherwise indicated.  Bankruptcy Accounting  The unaudited condensed consolidated financial statements have been prepared as if the Company is a going concern and reflect the application of Accounting Standards Codification 852 Reorganizations (“ASC 852”). ASC 852 requires that the financial statements, for periods subsequent to the Chapter 11 filing, distinguish transactions and events that are directly associated with the reorganization from the ongoing operations of the business. Accordingly, certain expenses, gains and losses that were realized or incurred related to the bankruptcy proceedings are recorded in “Reorganization items, net” on the Company’s condensed consolidated statements of operations.  Upon emergence from bankruptcy on June 4, 2018, the Company elected to adopt and apply the relevant guidance provided in GAAP with respect to the accounting and financial statement disclosures for entities that have emerged from Chapter 11 (“fresh start accounting”) effective May 31, 2018 to coincide with the timing of the Company’s normal accounting period close. As a result of the application of fresh start accounting and the effects of the implementation of the plan of reorganization, the condensed consolidated financial statements as of or after May 31, 2018, are not comparable with the condensed consolidated financial statements prior to that date. To facilitate the financial statement presentations, the Company refers to the reorganized company in these unaudited condensed consolidated financial statements and notes as the “Successor” for periods subsequent to May 31, 2018 and “Predecessor” for periods prior to June 1, 2018. Furthermore, the unaudited condensed consolidated financial statements and notes have been presented with a “black line” division to delineate the lack of comparability between the Predecessor and Successor. See Note 3 for additional information.  Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and judgments that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company bases its estimates and judgments on historical experience and on various other assumptions and information that are believed to be reasonable under the circumstances. Estimates and assumptions about future events and their effects cannot be perceived with certainty and, accordingly, these estimates may change as new events occur, as more experience is acquired, as additional information is obtained and as the Company’s operating environment changes. While Harvest believes that the estimates and assumptions used in the preparation of the unaudited condensed consolidated financial statements are appropriate, actual results could differ from those estimates.  New Accounting Standards  In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014–09, Revenue from Contracts with Customers (“ASU 2014-09”) . This ASU, as amended, superseded virtually all of the revenue recognition guidance in generally accepted accounting principles in the United States. The core principle of the five–step model is that an entity will recognize revenue when it transfers control of goods or services to customers at an amount that reflects the consideration to which it expects to be entitled in exchange for those goods or services. Entities can choose to apply the standard using either the full retrospective approach or a modified retrospective approach. The Partnership implemented ASU 2014-09 as of January 1, 2018 using the modified retrospective method. The adoption of this ASU did not have a material impact on the Company’s unaudited condensed consolidated financial statements. See Note 4 for additional details about the impact upon adoption and related disclosures.  In January 2016, the FASB issued ASU No. 2016–01, Financial Instruments: Overall (Subtopic 825-10) (“ASU 2016-01”) . This main objective of this ASU was to enhance the reporting model for financial instruments to provide users of financial statements with more decision-useful information. One of the provisions of this ASU was to require equity investments (except those accounted for under the equity method of accounting or those that result in consolidation of the investee) to be measured at fair value with changes in fair value recognized in net income. The Company implemented ASU 2016-01 as of January 1, 2018. Changes in fair value of the Company’s equity investments are included in “Gain on equity securities” in the unaudited condensed consolidated statements of operations. See Note 8 for additional details regarding the fair value measurement of the equity securities.  In February 2016, the FASB issued ASU No. 2016-02, Leases . The main objective of ASU 2016-02 is to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. The main difference between previous GAAP and Topic 842 is the recognition of lease assets and lease liabilities by lessees for those leases classified as operating leases. ASU 2016-02 requires lessees to recognize assets and liabilities arising from leases on the balance sheet. ASU 2016-02 further defines a lease as a contract that conveys the right to control the use of identified property, plant, or equipment for a period of time in exchange for consideration. Control over the use of the identified asset means that the customer has both (1) the right to obtain substantially all of the economic benefit from the use of the asset and (2) the right to direct the use of the asset. ASU 2016-02 requires disclosures by lessees and lessors to meet the objective of enabling users of financial statements to assess the amount, timing, and uncertainty of cash flows arising from leases. In transition, lessees and lessors are required to recognize and measure leases at the beginning of the earliest period presented using a modified retrospective approach. In January 2018, the FASB issued ASU 2018-01, Leases (Topic 842), Land Easement Practical Expedient for Transition to Topic 842 (“ASU 2018-01”), which permits an entity an optional election to not evaluate under ASU 2016-02 those existing or expired land easements that were not previously accounted for as leases prior to the adoption of ASU 2016-02. In July 2018, the FASB issued ASU 2018-11, Leases (Topic 842), Targeted Improvements (“ASU 2018-11”), which permits an entity (i) to apply the provisions of ASU 2016-02 at the adoption date instead of the earliest period presented in the financial statements, and, as a lessor, (ii) to account for lease and nonlease components as a single component as the nonlease components would otherwise be accounted for under the provisions of ASU 2014-09. For public entities, ASU 2016-02 and other related ASUs are effective for financial statements issued for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years; early application is permitted. The Company is continuing to evaluate the impact of this standard on its financial statements and is continuing its assessment of ASU 2016-02 by implementing its project plan, evaluating certain operational and corporate policies and processes, further defining the population of leases under the revised definition and reviewing numerous contracts. The Company does not intend to early adopt this standard, but plans to apply the new standard for its interim and annual reporting periods starting January 1, 2019 using a modified retrospective approach. The Company also plans to elect the package of practical expedients within ASU 2016-02 that allows an entity to not reassess prior to the effective date (i) whether any expired or existing contracts are or contain leases, (ii) the lease classification for any expired or existing leases or (iii) initial direct costs for any existing leases. Additionally, the Company plans to elect the practical expedient under ASU 2018-01 and not evaluate existing or expired land easements not previously accounted for as leases prior to the effective date. The adoption of this standard will result in an increase in the assets and liabilities on the Company’s consolidated balance sheets. The quantitative impacts of the new standard are dependent on the leases in force at the time of adoption. As a result, the evaluation of the effect of the new standards will extend over future periods.  In August 2016, the FASB issued ASU No. 2016–15, Statement of Cash Flows . This ASU addresses certain cash flow issues with the objective of reducing the existing diversity in practice in how the cash receipts and cash payments are presented and classified in the statement of cash flows. The Partnership adopted ASU 2016–15 on January 1, 2018. The adoption of this ASU did not have a material impact on the Company’s unaudited condensed consolidated financial statements.  In November 2016, the FASB issued ASU No. 2016-18: Statement of Cash Flows– Restricted Cash . The main objective of ASU 2016-18 is to address the diversity that exists in the classification and presentation of changes in restricted cash on the statement of cash flows. The amendments in ASU 2016-18 require that a statement of cash flows explain the change during the period in the total of cash, cash equivalents and amounts generally described as restricted cash or restricted cash equivalents. Thus, amounts generally described as restricted cash and restricted cash equivalents should be included with cash and cash equivalents when reconciling the beginning of period and end of period total amounts shown on the statement of cash flows. The Partnership adopted ASU 2016-18 on January 1, 2018. The adoption of this ASU resulted in a change to the condensed consolidated statement of cash flows for the nine months ended September 30, 2017. For the nine months ended September 30, 2017, the $5.5 million cash and cash equivalents – beginning of year was revised to $57.6 million cash, cash equivalents and restricted cash – beginning of year and the net cash used in investing activities was increased from $15.0 million to $67.1 million.  In January 2017, the FASB issued ASU No. 2017-01, Business Combinations (Topic 805): Clarifying the Definition of a Business (“ASU 2017-01”). The main objective of ASU 2017-01 is to clarify the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. The amendments of this ASU provide a screen to determine when a set is not a business. The screen requires that when substantially all of the fair value of the gross assets acquired (or disposed of) is concentrated in a single identifiable asset or a group of similar identifiable assets, the set is not a business. This screen reduces the number of transactions that need to be further evaluated. If the screen is not met, the amendments of this ASU (i) require that to be considered a business, a set must include, at a minimum, an input and a substantive process that together significantly contribute to the ability to create output and (ii) remove the evaluation of whether a market participant could replace missing elements. The Partnership adopted ASU 2017-01 on January 1, 2018, and the ASU will be applied prospectively to any acquisitions.  In August 2018, the FASB issued ASU No. 2018-13: Fair Value Measurement (Topic 820): Disclosure Framework – Changes to the Disclosure Requirements for Fair Value Measurement (“ASU 2018-13”). The FASB issued ASU 2018-13 as part of its disclosure framework project. The amendments of this ASU modify the disclosure requirements on fair value measurements in Topic 820, Fair Value Measurement . ASU 2018-13 is effective for financial statements issued for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years; early application is permitted. We do not expect that adopting this ASU will have a material impact on our consolidated financial statements.  No other new accounting pronouncements issued or effective during the nine months ended September 30, 2018 have had or are expected to have a material impact on the unaudited condensed consolidated financial statements other than those disclosed in EVEP’s Annual Report on Form 10-K for the year ended December 31, 2017.  Subsequent Events  The Company evaluated subsequent events for appropriate accounting and disclosure through the date these unaudited condensed consolidated financial statements were issued. 

EMERGENCE FROM VOLUNTARY REORGA

EMERGENCE FROM VOLUNTARY REORGANIZATION UNDER CHAPTER 11	9 Months Ended
	Sep. 30, 2018
EMERGENCE FROM VOLUNTARY REORGANIZATION UNDER CHAPTER 11 [Abstract]
EMERGENCE FROM VOLUNTARY REORGANIZATION UNDER CHAPTER 11	NOTE 2. EMERGENCE FROM VOLUNTARY REORGANIZATION UNDER CHAPTER 11  On March 13, 2018, the Debtors entered into a Restructuring Support Agreement (the “Restructuring Support Agreement”) with (i) holders (collectively, the “Supporting Noteholders”) of approximately 70% of the 8.0% senior unsecured notes due April 2019 (the “Senior Notes”) issued pursuant to that certain indenture, dated as of March 22, 2011 (as amended, restated, supplemented or otherwise modified from time to time, the “Indenture”), among EVEP, EV Energy Finance Corp., each of the guarantors party thereto, and Delaware Trust Company, as indenture trustee, that are signatories to the Restructuring Support Agreement; (ii) lenders under the Predecessor’s reserve-based lending facility, by and among EVEP, EV Properties, L.P., JPMorgan Chase Bank, N.A., as administrative agent, BNP Paribas and Wells Fargo, National Association, as co-syndication agents, the guarantors party thereto (the “credit facility”), and the lenders signatory thereto, initially constituting approximately 94% , but subsequently increased to 100% , of the principal amount outstanding thereunder; (iii) EnerVest; and (iv) EnerVest Operating, L.L.C. (“EnerVest Operating”). The Restructuring Support Agreement set forth, subject to certain conditions, the commitment of the Debtors and the consenting creditors to support a comprehensive restructuring of the Debtors’ long-term debt (the “Restructuring”). On April 2, 2018 (the “Petition Date”), the Debtors each filed Chapter 11 proceedings for relief under Chapter 11 in the Bankruptcy Court. The Debtors’ Chapter 11 proceedings were jointly administered under the caption In re EV Energy Partners, L.P., et al ., Case No. 18-10814.  On May 17, 2018 , the Bankruptcy Court entered the Confirmation Order confirming the Debtors’ Plan. On June 4, 2018 , the Debtors satisfied the conditions to effectiveness of the Plan, the Plan became effective in accordance with its terms and the Company emerged from bankruptcy. Although the Company is no longer a debtor-in-possession, the Company was a debtor-in-possession from April 2, 2018 through June 4, 2018. As such, certain aspects of the Chapter 11 proceedings and related matters are described below in order to provide context to the Company’s financial condition and results of operations for the period presented.  Plan of Reorganization  In accordance with the Plan, on the Effective Date:  · The Successor issued (i) 9,500,000 new shares of its common stock, par value $0.01 per share (“common stock”) pro rata to holders of the Senior Notes with claims allowed under the Plan; (ii) 500,016 shares of common stock pro rata to holders of units of EVEP prior to the Effective Date; (iii) 800,000 warrants (the “Warrants”) to purchase 800,000 shares of the Company’s common stock to holders of units of EVEP prior to the Effective Date exercisable for a five -year period commencing on the Effective Date entitling their holders upon exercise thereof, on a pro rata basis, to 8% of the total issued and outstanding common stock (including common stock as of the Effective Date issuable upon full exercise of the Warrants, but excluding any common stock issuable under the Company’s Management Incentive Plan (the “MIP”)), at a per share exercise price of $37.48 ; (iv) 79,000 shares of 8% Cumulative Nonparticipating Redeemable Series A Preferred Stock (the “Series A Preferred Stock”) to its indirectly wholly-owned subsidiary EV Midstream, L.P. for consideration of $790,000 ; and (v) 21,000 shares of Series A Preferred Stock to one employee of the Company and one employee of EnerVest for consideration of services to the Company, which vest on the earlier of (i) June 4, 2019 or (ii) immediately prior to the consummation of a Sale Transaction as such term is defined in the Certificate of Designations, Preferences and Rights of the Series A Preferred Stock (the “Certificate of Designations”);  · The holders of claims under the Predecessor’s credit facility received full recovery, consisting of (i) their pro rata share of the $1 billion new reserve-based revolving loan (the “Exit Credit Facility”), as further discussed in Note 10; (ii) cash in amount equal to the accrued but unpaid interest payable to such lenders under the credit facility as of the Effective Date; and (iii) unfunded commitments and letter of credit participation under the Exit Credit Facility equal to the unfunded commitments and letter of credit participation of such lender as of the Effective Date;  · The Senior Notes were cancelled and the Predecessor’s liability thereunder discharged, and the holders of the Notes received (directly or indirectly) their pro rata share of New Common Stock representing, in the aggregate, 95% of the New Common Stock on the Effective Date (subject to dilution by the MIP and the common shares issuable upon exercise of the Warrants);  · The Predecessor’s common units were cancelled, and each common unitholder received its pro rata share of: (i) 5% of the New Common Shares and (ii) the Warrants;  · The holders of administrative expense claims, other priority claims and general unsecured creditors of the Predecessor received in exchange for their claims payment in full in cash or otherwise had their rights unimpaired under Title 11 of the United States Code;  · The Successor entered into a registration rights agreement (the “Registration Rights Agreement”) with certain recipients of shares of its common stock pursuant to which the Successor agreed to, among other things, file a shelf registration statement (the “Initial Shelf Registration Statement”) and use its reasonable best efforts to have the Initial Shelf Registration Statement declared effective as soon as possible after the date of i t s first Quarterly Report on Form 10-Q following the Effective Date;  · The Successor adopted the MIP, pursuant to which employees, directors, consultants and other service providers of the Company and its subsidiaries are eligible to receive stock options, stock appreciation rights, restricted stock, restricted stock units, other stock-based awards and cash-based awards. As of the Effective Date, an aggregate of 689,362 shares of common stock were reserved for issuance under the MIP, all of which may be granted in the form of incentive stock options;  · The terms of the Predecessor’s board of directors automatically expired on the Effective Date. The Successor formed a new five-member board of directors consisting of the Chief Executive Officer and two new members designated by certain parties to the Restructuring Support Agreement and two independent members; and  · General unsecured claims received, (i) if such claim was due and payable on or before the Effective Date, payment in full, in cash, or the unpaid portion of its allowed general unsecured claim, (ii) if such claim was not due and payable before the Effective Date, payment in the ordinary course, and (iii) other treatment, as may be agreed upon by the Debtors, the Supporting Noteholders and the holder of such general unsecured claim; and  · The Company converted from a limited partnership to a corporation. 

FRESH START ACCOUNTING

FRESH START ACCOUNTING	9 Months Ended
	Sep. 30, 2018
FRESH START ACCOUNTING [Abstract]
FRESH START ACCOUNTING	NOTE 3. FRESH START ACCOUNTING  In connection with emergence from the Chapter 11 proceedings on the Effective Date, the Company applied the provisions of fresh start accounting, pursuant to ASC 852, Reorganizations (“ASC 852”), to its consolidated financial statements, which resulted in the Company becoming a new entity for financial reporting purposes. Harvest qualified for fresh start accounting as (i) the holders of existing voting common units of the Predecessor received less than 50% of the voting shares of the emerged entity and (ii) the reorganization value of assets immediately prior to confirmation was less than the post-petition liabilities and allowed claims. ASC 852 requires that fresh start accounting be applied when the Bankruptcy Court enters the Confirmation Order confirming the Plan, or as of a later date when all material conditions precedent to the effectiveness of the Plan are resolved, which was June 4, 2018. The Company elected to apply fresh start accounting effective May 31, 2018, to coincide with the timing of its normal accounting period close. The Company evaluated the events between May 31, 2018 and June 4, 2018 and concluded that the use of an accounting convenience date of May 31, 2018 did not have a material impact on the results of operations or financial position.  Upon adoption of fresh start accounting, the reorganization value derived from the enterprise value was allocated to the Company’s assets and liabilities based on their fair values (except for deferred income taxes) in accordance with Accounting Standards Codification 805 Business Combinations (“ASC 805”) . The amount of deferred income taxes recorded was determined in accordance with Accounting Standards Codification 740 Income Taxes (“ASC 740”) . The Effective Date fair values of the Company’s assets and liabilities differed materially from their recorded values as reflected on the historical balance sheet of the Predecessor . The effects of the Plan and the application of fresh start accounting were reflected in the condensed consolidated financial statements as of May 31 , 20 18 , and the related adjustments thereto were recorded on the condensed consolidated statement of operations for the five months ended May 31, 2018.  As a result of the adoption of fresh start accounting and the effects of the implementation of the Plan, the Company’s condensed consolidated financial statements subsequent to May 31 , 20 18 , are not comparable to its condensed consolidated financial statements prior to May 31 , 20 18 . References to “Successor” relate to the financial position and results of operations of the reorganized Company as of and subsequent to May 31 , 20 18 . References to “Predecessor” relate to the financial position of the Company prior to, and results of operations through and including, May 31 , 20 18 .  The Company’s condensed consolidated financial statements and related footnotes are presented with a black line division, which delineates the lack of comparability between amounts presented after May 31 , 20 18 , and amounts presented on or prior to May 31 , 20 18 . The Company’s financial results for future periods following the application of fresh start accounting will be different from historical trends and the differences may be material.  Reorganization Value  In the disclosure statement associated with the Plan, which was confirmed by the Bankruptcy Court, t he Successor’s enterprise value was estimated to be within a range of $450 million to $550 million, with a midpoint estimate of approximately $500 million. Enterprise value represents the estimated fair value of a company’s interest-bearing debt , its stock holders’ equity and working capital . Based on the estimates and assumptions utilized in the fresh start accounting process, the Company estimated the Successor’s enterprise value to be approximately $5 24 . 6 million before the consideration of cash and cash equivalents on hand at the Effective Date. Reorganization value represents the fair value of the Successor’s total assets prior to the consideration of liabilities and is intended to approximate the amount a willing buyer would pay for the assets immediately after a restructuring. The reorganization value, which was derived from the Successor’s enterprise value, was allocated to the Company’s individual assets based on their estimated fair values.  The following table is a reconciliation of the enterprise value to the estimated fair value of the Successor’s common stock at the Effective Date (in thousands):      Enterprise Value $ 524,596  Plus: Cash and cash equivalents 21,082  Less: Fair value of debt (297,000)  Fair value of successor equity $ 248,678  The following table is a reconciliation of the enterprise value to the reorganization value of the Successor assets at the Effective Date (in thousands):      Enterprise Value $ 524,596  Plus: Cash and cash equivalents 21,082  Plus: Other working capital liabilities 36,787  Plus: Other long-term liabilities 121,041  Reorganization value of Successor assets $ 703,506  Our assets consist primarily of producing oil and natural gas properties. The fair values of proved and unproved oil and natural gas properties were estimated using valuation techniques consistent with the income approach, converting future cash flows to a single discounted amount. The factors to determine fair value include, but are not limited to, estimates of: (i) economic reserves , (ii) future operating and development costs , (iii) future commodity prices and (iv) a market-based weighted average cost of capital. These inputs require significant judgments and estimates by the Company’s management at the time of the valuation and are the most sensitive and subject to change. The underlying commodity prices embedded in the Company’s estimated cash flows are the product of a process that incorporates forward commodity pricing , analyst pricing estimates and adjustments for estimated location and quality differentials, as well as other factors as necessary that the Company’s management believes will impact realizable prices. The fair value of support equipment and facilities were estimated using a cost approach, based on current replacement costs of the assets less depreciation based on the estimated economic useful lives of the assets and age of the assets.  See below under the caption “Fresh Start Adjustments” for additional information regarding assumptions used in the valuation of the Company’s various other significant assets and liabilities.  Condensed Consolidated Balance Sheet  The adjustments included in the following condensed consolidated balance sheet reflect the effect of the transactions contemplated by the Plan (reflected in the column “Reorganization Adjustments”) as well as fair value and other required accounting adjustments resulting from the adoption of fresh start accounting (reflected in the column “Fresh Start Adjustments”). The explanatory notes provide additional information with regard to the adjustments recorded, the methods used to determine the fair value s and significant assumptions.      As of May 31, 2018  Reorganization Fresh Start  Predecessor Adjustments (1) Adjustments Successor  ASSETS  Current assets:  Cash and cash equivalents $ 35,020 $ (13,938) (2) $ - $ 21,082  Restricted cash - 7,650 (3) - 7,650  Accounts receivable:  Oil, natural gas and natural gas liquids revenues 48,986 1,261 (4) - 50,247  Related party 1,503 (1,503) (4) - -  Other 800 - - 800  Other current assets 4,580 (527) (5) (1,791) (12) 2,262  Total current assets 90,889 (7,057) (1,791) 82,041  Oil and natural gas properties, net 1,355,504 - (739,486) (13) 616,018  Other assets 4,507 1,941 (6) (1,001) (14) 5,447  Total assets $ 1,450,900 $ (5,116) $ (742,278) $ 703,506   LIABILITIES AND EQUITY  Current liabilities:  Accounts payable and accrued liabilities $ 34,922 $ 2,177 (7) $ (312) (15) $ 36,787  Current portion of long-term debt 297,000 (297,000) (8) - -  Total current liabilities 331,922 (294,823) (312) 36,787  Liabilities subject to compromise 356,066 (356,066) (9) - -  Asset retirement obligations 161,661 - (41,641) (15) 120,020  Long–term debt, net - 297,000 (8) - 297,000  Other long–term liabilities 1,021 - - 1,021  Total liabilities 850,670 (353,889) (41,953) 454,828  Commitments and contingencies (Note 11)  Stockholders' / owners’ equity:  Predecessor common unitholders 621,144 65,175 (10) (686,319) (16) -  Predecessor general partner interest (20,914) 34,920 (10) (14,006) (16) -  Successor common stock - 100 (11) - 100  Successor additional paid-in capital - 248,578 (11) - 248,578  Total stockholders' / owners’ equity 600,230 348,773 (700,325) 248,678  Total liabilities and equity $ 1,450,900 $ (5,116) $ (742,278) $ 703,506 _____________ Reorganization Adjustments  (1) Reflects amounts recorded as of the Effective Date for the implementation of the Plan, including among other items, settlement of the Predecessor’s liabilities subject to compromise, cancellation of the Predecessor’s equity, issuance of the Successor New Common Shares and the Warrants, repayment of certain of Predecessor’s liabilities and settlement with holders of the Senior Not es .  ( 2 ) Reflects the changes in cash and cash equivalents, including the following:     Funding of the professional fees escrow account $ (7,650)  Payment of debt issuance costs on the Successor Exit Credit Facility (2,813)  Payment of professional fees (1,591)  Payment of success fees (1,573)  Payment of derivative settlement (216)  Payment of accrued interest payable under the Predecessor credit facility (135)  Transfer of funds from Predecessor's general partner 40  Changes in cash and cash equivalents $ (13,938)  ( 3 ) Reflects the transfer of restricted cash to fund the professional fees escrow account.  ( 4 ) Primarily reflects the reclassification of the related party net receivable from EnerVest to a third party receivable as EnerVest is no longer a related party as result of the Restructuring. Also, reflects the cancellation of related party claims of $0.2 million with the general partner of EVEP as a result of the Debtor’s emergence from Chapter 11 bankruptcy proceedings.  ( 5 ) Represents the expense of certain prepaid professional fees as a result of the Debtor’s emergence from Chapter 11 bankruptcy proceedings.  ( 6 ) Reflects the capitalization of the deferred financing costs of $2.8 million related to the Successor’s Exit Credit Facility, offset by the write-off of $0.8 million of deferred financing costs related to the Predecessor’s credit facility.  ( 7 ) Net increase in Accounts payable and accrued liabilities reflects the following:     Recognition of payables for success fees $ 4,086  Recognition of payables for professional fees 32  Payment of professional fees (1,590)  Payment of derivative settlement (216)  Payment of accrued interest payable under the Predecessor credit facility (135)  Net increase in accounts payable and accrued liabilities $ 2,177  ( 8 ) Reflects the reclassification of $297.0 million in borrowings under the Exit Credit Facility to long-term debt.  ( 9 ) Settlement of liabilities subject to compromise and the resulting net gain were determined as follows:     Senior Notes $ 343,348  Accrued interest payable 12,718  Total liabilities subject to compromise of Predecessor 356,066  Issuance of common stock to holders of the Senior Notes (227,366)  Gain on settlement of liabilities subject to compromise $ 128,700  The amount of disallowed interest during the period from the Petition Date through the Effective Date of emergence not included in the accrued interest payable in the table above was $4.7 million.  ( 10 ) Reflects the cancellation of the Predecessor company common unitholders and general partner interest.     General  Common Partner  Unitholders Interest  Net gain from reorganization adjustments $ 118,940 $ 2,426  Contribution from general partner - 40  Issuance of common stock to Predecessor common unitholders (11,967) -  Issuance of warrants to Predecessor common unitholders (9,345) -  Cancellation of Predecessor common unitholders / general partner interest (32,453) 32,454  $ 65,175 $ 34,920  ( 11 ) Reflects the issuance of 10,000,016 shares of common stock at a par value of $0.01 per share in accordance with the Plan, and the issuance of 800,000 warrants in accordance with the Plan. The fair value of the Warrants was determined by using the Black-Scholes model and were reasonably estimated to be approximately $11.68 per share. See Note 13 for additional information on the issuance of the Successor’s Warrants.     Issuance of shares of Successor common stock at par value of $0.01 per share $ 100  Additional paid-in capital from issuance of Successor common stock 239,233  Additional paid-in capital from issuance of Successor warrants 9,345  Fair value of Successor equity $ 248,678  See Note 13 for additional information on the issuances of the Successor’s equity.  Fresh Start Adjustments  ( 12 ) Reflects the adjustment to write-down certain other current assets to fair value.  ( 13 ) Reflects a decrease of oil and natural gas properties, net. In determining the fair value of the oil and gas properties both the income and market approach were utilized and the accumulated depreciation, depletion and impairment was eliminated. The following table summarizes the components of oil and natural gas properties as of the Effective Date: based on the methodology discussed above and the elimination of accumulated depreciation, depletion and impairment. The fresh start adjustments to oil and natural gas properties, net are as follows:     Successor Predecessor  Fair Value Historical Book Value  Proved oil and natural gas properties $ 547,136 $ 2,593,249  Unproved oil and natural gas properties 68,882 -  616,018 2,593,249  Accumulated depreciation, depletion and amortization - (1,237,745)  Net capitalized costs $ 616,018 $ 1,355,504  ( 14 ) Reflects the write-off of immaterial other assets not anticipated to have value to Harvest.  ( 15 ) Reflects a dec rease of $42.0 million for asset retirement obligations. The fair value of asset retirement obligations w as estimated using valuation techniques that convert future cash flows to a single discounted amount. Significant inputs to the valuation include estimates of: (i) plugging and abandonment costs per well based on existing regulatory requirements, (ii) remaining life per well, (iii) future inflation factors and (iv) a credit-adjusted risk free rate.  ( 16 ) Reflects the cumulative impact of the fresh start adjustments discussed above.  Reorganization Items, Net  The Company has incurred significant costs associated with the reorganization. These costs, which are expensed as incurred, are expected to significantly affect the Company’s results of operations. Reorganization items, net represent costs , gains and losses directly associated with the Chapter 11 proceedings since the Petition Date.  The following table summarizes the components of reorganization items, net included in the accompanying unaudited condensed consolidated statements of operations:     Successor Predecessor  Three Months Four Months Five Months  Ended Ended Ended  September 30, 2018 September 30, 2018 May 31, 2018  Gain on settlement of liabilities subject to compromise $ - $ - $ 128,700  Fresh start valuation adjustments - - (700,325)  Professional fees (972) (1,780) (13,345)  Other - - (2,355)  Reorganization items, net $ (972) $ (1,780) $ (587,325)

REVENUE

REVENUE	9 Months Ended
	Sep. 30, 2018
REVENUE [Abstract]
REVENUE	NOTE 4. REVENUE On January 1, 2018, the Partnership adopted ASU No. 2014–09, Revenue from Contracts with Customers (“Topic 606”), using the modified retrospective method applied to contracts that were not completed as of January 1, 2018. Accordingly, the comparative information for the three and nine months ended September 30, 2017, has not been adjusted and continues to be reported under the previous revenue standard. The adoption of this ASU did not have a material impact on the unaudited condensed consolidated financial statements, and the primary impacts of this change in accounting policy for revenue recognition effective January 1, 2018, are detailed below.  There were no significant changes to the timing of revenue recognized for sales of production. However, as a result of management’s evaluation under new considerations within Topic 606, the adoption did result in certain contracts being recorded on a net basis instead of a gross basis, as well as some contracts being recorded on a gross basis instead of a net basis, as a result of the determined delivery point. These presentation changes did not have an impact on income or loss from operations, earnings per share/unit or cash flows, but did increase oil, natural gas and natural gas liquids revenues and lease operating expenses in the unaudited condensed consolidated financial statements by approximately $1.6 million and $2.0 million for the three and four months ended September 30, 2018 and by approximately $2.1 million for the five months ended May 31, 2018, respectively, as compared to what would have been recognized using the revenue recognition guidance that was in effect before the adoption of Topic 606.  The following table summarizes the impact of adopting Topic 606 on the unaudited condensed consolidated financial statements:      Without Impact of  Adoption of Change in  Topic 606 Accounting Policy As Reported  Successor  For the Three Months Ended September 30, 2018:  Oil, natural gas and natural gas liquids revenues $ 66,843 $ 1,564 $ 68,407  Lease operating expenses $ 26,717 $ 1,564 $ 28,281   For the Four Months Ended September 30, 2018:  Oil, natural gas and natural gas liquids revenues $ 87,929 $ 2,013 $ 89,942  Lease operating expenses $ 35,643 $ 2,013 $ 37,656    Predecessor  For the Five Months Ended May 31, 2018:  Oil, natural gas and natural gas liquids revenues $ 108,253 $ 2,054 $ 110,307  Lease operating expenses $ 43,318 $ 2,054 $ 45,372  Revenue from contracts with customers includes the sale of oil, natural gas and natural gas liquids production (recorded in “Oil, natural gas and natural gas liquids revenues” in the unaudited condensed consolidated statements of operations) and gathering and transportation revenues (recorded in “Transportation and marketing-related revenues” in the unaudited condensed consolidated statements of operations).  Oil, Natural Gas and Natural Gas Liquids Revenues  Oil, natural gas and natural gas liquids revenues are recognized upon the transfer of control of the products to a purchaser. Transfer of control typically occurs when the products are delivered to the purchaser, title has transferred and collectability of the revenue is reasonably assured. Revenue is recognized net of royalties due to third parties in an amount that reflects the consideration the Company expects to receive in exchange for those products.  The Company’s oil production is primarily sold under market-sensitive contracts that are typically priced at a differential to the New York Mercantile Exchange (“NYMEX”) price or at purchaser posted prices for the producing area. For oil contracts, the Company generally records sales based on the net amount received.  The Company’s natural gas production is primarily sold under market-sensitive contracts that are typically priced at a differential to the published natural gas index price for the producing area due to the natural gas quality and the proximity to major consuming markets. For natural gas contracts, the Company generally records wet gas sales at the wellhead or inlet of the gas processing plant as revenues net of transportation, gathering and processing expenses if the processor is the customer and there is no redelivery of commodities to the Company at the tailgate of the plant. Conversely, the Company generally records residual natural gas and NGL sales at the tailgate of the plant on a gross basis along with the associated transportation, gathering and processing expenses if the processor is a service provider and there is redelivery of commodities to the Company at the tailgate of the plant. All facts and circumstances of an arrangement are considered and judgment is often required in making this determination.  In addition, the Company recognizes processing expenses for commodities paid as noncash consideration in exchange for processing services and recognizes the associated revenues for those same commodities. This recognition results in an increase to revenues and expenses with no impact on net income.  Harvest follows the sales method of accounting for natural gas revenues. Under this method of accounting, revenues are recognized based on volumes sold, which may differ from the volume to which the Company is entitled based on its working interest. An imbalance is recognized as a liability only when the estimated remaining reserves will not be sufficient to enable the under–produced owner(s) to recoup its entitled share through future production. Under the sales method, no receivables are recorded where the Company has taken less than its share of production.  Transportation and Marketing-Related Revenues  Harvest owns and operates a network of natural gas gathering systems in the Appalachian Basin and the Monroe field in Northern Louisiana which gather and transport owned natural gas and a small amount of third party natural gas to intrastate, interstate and local distribution pipelines. Natural gas gathering and transportation revenue is recognized when the natural gas has been delivered to a custody transfer point.  The following table disaggregates revenue by significant product and service type:     Successor Predecessor  Three Months Four Months Five Months  Ended Ended Ended  September 30, 2018 September 30, 2018 May 31, 2018  Oil $ 23,254 $ 30,415 $ 42,460  Natural gas (1) 26,494 35,158 40,951  Natural gas liquids (1) 18,659 24,369 26,896  Oil, natural gas and natural gas liquids revenues 68,407 89,942 110,307  Transportation and marketing–related revenues 559 744 724  Total revenues $ 68,966 $ 90,686 $ 111,031 _____________ (1) The Company recognizes wet gas revenues, which are recorded net of transportation, gathering and processing expenses, partially as natural gas revenues and partially as natural gas liquids revenues based on the end products after processing occurs. For the Successor period of the three months ended September 30, 2018, wet gas revenues were $5.9 million which were recognized as $2.0 million of natural gas revenues and $3.9 million of natural gas liquids revenues. For the Successor period of the four months ended September 30, 2018, wet gas revenues were $7.4 million which were recognized as $2.5 million of natural gas revenues and $4.9 million of natural gas liquids revenues. For the Predecessor period of the five months ended May 31, 2018, wet gas revenues were $8.4 million which were recognized as $3.2 million of natural gas revenues and $5.2 million of natural gas liquids revenues.  Contract Balances  Customers are invoiced once the Company’s performance obligations have been satisfied. Payment terms and conditions vary by contract type, although terms generally include a requirement of payment within 30 days. There are no significant judgments that significantly affect the amount or timing of revenue from contracts with customers. Accordingly, the Company’s product sales contacts do not give rise to material contract assets or contract liabilities.  Accounts receivable are primarily from purchasers of oil, natural gas and natural gas liquids and from exploration and production companies that own interests in properties Harvest operates. This industry concentration could affect overall exposure to credit risk, either positively or negatively, because the Company’s purchasers and joint working interest owners may be similarly affected by changes in economic, industry or other conditions. The Company routinely assesses the financial strength of its customers and bad debts are recorded based on an account-by-account review specifically identifying receivables that the Company believes may be uncollectible after all means of collection have been exhausted, and the potential recovery is considered remote. As of September 30, 2018 and December 31, 2017 , the Company did not have any reserves for doubtful accounts.  Performance Obligations  The Company applies the optional exemptions in Topic 606 and does not disclose consideration for remaining performance obligations with an original expected duration of one year or less or for variable consideration related to unsatisfied performance obligations. 

SHARE-BASED COMPENSATION

SHARE-BASED COMPENSATION	9 Months Ended
	Sep. 30, 2018
SHARE-BASED COMPENSATION [Abstract]
SHARE-BASED COMPENSATION	NOTE 5. SHARE–BASED COMPENSATION On the Effective Date, in connection with the Plan, the Company adopted the MIP, pursuant to which employees, directors, consultants and other service providers of the Company and its subsidiaries are eligible to receive stock options, stock appreciation rights, restricted stock, restricted stock units, other stock-based awards and cash-based awards. An aggregate of 689,362 shares of the Company’s common stock are reserved for issuance under the MIP. To the extent that an award under the MIP is expired, forfeited or cancelled for any reason without having been exercised in full, the unexercised award would then be available again for grant under the MIP.  The Compensation Committee of the Company’s Board of Directors (the “Board”) (or any properly delegated subcommittee thereof) or a committee of at least two people as the Board may appoint or, if no such committee or subcommittee has been appointed by the Board, the Board (the “Committee”) will administer the MIP. The Committee has broad authority under the MIP to, among other things: (i) select participants; (ii) determine the types of awards that participants are to receive and the number of shares or the amount of cash that are to be subject to such awards and grant such awards; and (iii) determine the terms, conditions and restrictions of awards, including the applicable performance criteria relating to the award.  During the four months ended September 30, 2018, the Company granted 54,800 shares of restricted stock under the MIP, which vested during September 2018 as a result of the closing of the Central Texas divestiture (defined in Note 6). See Note 6 for additional information about the divestiture. The weighted average fair value of the restricted shares granted during the four months ended September 30, 2018, was $19.99 with a total fair value of approximately $1.1 million. No ne of these shares were forfeited during the three or four months ended September 30, 2018. Approximately 0.6 million shares remain available for grant under the MIP as of September 30, 2018.  The Company recognized compensation cost related to these restricted shares of the full grant date fair value of $1.1 million for both the three and four months ended September 30, 2018 as the awards vested in September 2018. These costs are included in “General and administrative expenses” in the unaudited condensed consolidated statements of operations.  Series A Preferred Stock  In connection with the Restructuring and in reliance on the exemption from the registration requirements of the Securities Act provided by Section 1145 of the Bankruptcy Code, Harvest issued 21,000 shares of Series A Preferred Stock to one employee of the Company and one employee of EnerVest for consideration of services to the Company pursuant to Preferred Stock Purchase Agreements, dated as of the Effective Date, which vest on the earlier of (i) June 4, 2019 or (ii) immediately prior to the consummation of a Sale Transaction (as defined in the Certificate of Designations). The Company estimated the fair value of the Series A Preferred Stock as of September 30, 2018 at $0.2 million. The fair value of the preferred stock award will be recognized on a straight–line basis over the service period, and the Company will account for forfeitures as they occur. During both the three and four months ended September 30, 2018, the Company recognized $49 thousand of compensation cost related to this preferred stock. These costs are included in “General and administrative expenses” in the unaudited condensed consolidated statement of operations. Each holder of the Series A Preferred Stock is entitled to receive mandatory and cumulative dividends payable semi-annually in arrears with respect to each dividend period ending on and including the last calendar day of each six-month period ending June 4 and December 4, at a rate per share of Series A Preferred Stock equal to 8.0% per annum payable upon the Liquidation Preference (as defined in the Certificate of Designations) payable in kind unless another form of payment is designated by the Board of Directors of the Company. In the event that dividends due to each share of Series A Preferred Stock have not been paid for a period of two consecutive Dividend Periods (as defined in the Certificate of Designations), the holders of the Series A Preferred Stock, as an independent class, shall be entitled to nominate and vote to appoint one director of the Board of Directors of the Company. Holders of shares of Series A Preferred Stock have no right, by virtue of their status as holders of shares of Series A Preferred Stock, to vote on any matters on which holders of shares of New Common Stock are entitled to vote. The Series A Preferred Stock shall automatically be redeemed upon the consummation of a Sale Transaction (as defined in the Certificate of Designation) at a price equal to the Accrued Liquidation Preference (as defined in the Certificate of Designation). The Series A Preferred Stock may be redeemed at the option of the Company after June 4, 2023, in whole or in part, at a price equal to the Accrued Liquidation Preference. The Series A Preferred Stock may be redeemed at the option of the holder after June 4, 2039, in whole or in part, at a price equal to the Accrued Liquidation Preference.  Predecessor Equity-Based Compensation  EV Management had two long-term incentive plans, the 2006 Long-Term Incentive Plan (the “2006 Plan”) and the 2016 Long-Term Incentive Plan (the “2016 Plan” and together, the “Plans”) for employees, consultants and directors of EV Management and its affiliates who performed services for EVEP. These equity–based awards consisted only of phantom units as of May 31, 2018.  EVEP estimated the fair value of the phantom units at the grant date using the Black–Scholes option pricing model. These phantom units were subject to graded vesting over a four year period. Compensation cost had been recognized for these phantom units on a straight–line basis over the service period, and EVEP accounted for forfeitures as they occurred.  The Predecessor recognized compensation cost related to these phantom units of $1.0 million for the five months ended May 31, 2018 , under the normal vesting schedule. The Predecessor recognized compensation cost related to these phantom units of $1.1 million and $3.3 million in the three months and nine months ended September 30, 2017, respectively. These costs are included in “General and administrative expenses” in the unaudited condensed consolidated statements of operations.  On June 4, 2018, EVEP’s emergence from bankruptcy, which constituted a change of control, resulted in the immediate acceleration of all unvested phantom units. As a result, the total unrecognized compensation cost of $2.8 million was recognized as of May 31, 2018. These costs are included in “General and administrative expenses” in the unaudited condensed consolidated statements of operations.  Activity related to these phantom units is as follows:     Number Weighted Average  of Grant Date  Phantom Units Fair Value  Nonvested phantom units as of December 31, 2017 (Predecessor) 1,511,920 $ 4.54  Granted - -  Vested (1,460,234) 4.58  Forfeited (51,686) 3.42  Nonvested phantom units as of May 31, 2018 (Predecessor) - $ -  The total grant date fair value of the phantom units vested in 2018 was $6.7 million.   

Divestitures

Divestitures	9 Months Ended
	Sep. 30, 2018
Divestitures [Abstract]
Divestitures	NOTE 6. DIVESTITURES  O n August 31, 2018, the Company closed the sale of certain oil and gas properties in Central Texas and Karnes County, Texas (the “Central Texas Divestiture”) to Magnolia Oil & Gas Parent LLC and Magnolia Oil & Gas Corporation (collectively, “Magnolia”) for total consideration of $133.3 million in cash, net of preliminary purchase price adjustments, and 4.2 million shares of common stock of Magnolia (NYSE: MGY). Based on the closing price for Magnolia’s common stock on August 31, 2018, total consideration was $191.5 million, net of preliminary purchase price adjustments. I n addition, in August 2018, the Company closed the sale of certain oil and gas properties in Central Texas to a third party for $3.5 million , net of preliminary purchase price adjustments. 

RISK MANAGEMENT

RISK MANAGEMENT	9 Months Ended
	Sep. 30, 2018
RISK MANAGEMENT [Abstract]
RISK MANAGEMENT	NOTE 7 . RISK MANAGEMENT The Company’s business activities expose it to risks associated with changes in the market price of oil, natural gas and natural gas liquids. In addition, the Company’s floating rate credit facility exposes it to risks associated with changes in interest rates. As such, future earnings are subject to fluctuation due to changes in the market prices of oil, natural gas and natural gas liquids and interest rates. The Company uses derivatives to reduce its risk of volatility in the prices of oil, natural gas and natural gas liquids and interest rates. The Company policies do not permit the use of derivatives for speculative purposes. The Company has elected not to designate any of its derivatives as hedging instruments . Accordingly, c hanges in the fair value of derivatives are recorded immediately to operations as “Gain (loss) on derivatives, net” in the unaudited condensed consolidated statements of operations. In April 2018, in conjunction with the Chapter 11 proceedings, the Predecessor terminated its interest rate swaps for the period of April 2018 to September 2020, which resulted in a cash settlement received in April 2018 of $1.6 million.  After the Effective Date, the Company entered into new commodity derivative contracts . As of September 30, 2018, the Company had entered into the following terms:     Weighted  Average  Hedged Fixed  Period Covered Volume Price  Oil (MBbls):  Swaps – October 2018 to December 2018 276.0 $ 66.34  Swaps – January 2019 to December 2019 1,022.0 $ 63.02  Swaps – January 2020 to December 2020 732.0 $ 60.51   Natural Gas (MMBtus):  Swaps – October 2018 to December 2018 8,280.0 $ 2.91  Swaps – January 2019 to December 2019 31,025.0 $ 2.77   Natural Gas Liquids (MBbls):  Swaps – October 2018 to December 2018 276.0 $ 20.82  Swaps – January 2019 to December 2019 1,095.0 $ 18.58  Swaps – January 2020 to December 2020 768.6 $ 17.68   The following table sets forth the fair values and classification of the Company’s outstanding derivatives:     Successor  Net Amounts  Gross Amounts of Assets  Offset in the Presented in the  Gross Unaudited Unaudited  Amounts of Condensed Condensed  Recognized Consolidated Consolidated  Assets Balance Sheet Balance Sheet  As of September 30, 2018:  Derivative asset $ 8 $ (8) $ -  Long-term derivative asset 124 (124) -  Total $ 132 $ (132) $ -   Derivative liability $ 18,321 $ (8) $ 18,313  Long-term derivative liability 10,619 (124) 10,495  Total $ 28,940 $ (132) $ 28,808      Predecessor  Net Amounts  Gross Amounts of Liabilities  Offset in the Presented in the  Gross Unaudited Unaudited  Amounts of Condensed Condensed  Recognized Consolidated Consolidated  Liabilities Balance Sheet Balance Sheet  As of December 31, 2017:  Derivative asset $ 3,402 $ (350) $ 3,052   Derivative liability $ 746 $ (350) $ 396  The Company has entered into master netting arrangements with its counterparties. The amounts above are presented on a net basis in the unaudited condensed consolidated balance sheets when such amounts are with the same counterparty. In addition, the Company has recorded accounts payable and receivable balances related to settled derivatives that are subject to the master netting agreements. These amounts are not included in the above table; however, under the master netting agreements, the Company has the right to offset these positions against forward exposure related to outstanding derivatives.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	9 Months Ended
	Sep. 30, 2018
FAIR VALUE MEASUREMENTS [Abstract]
FAIR VALUE MEASUREMENTS	NOTE 8 . FAIR VALUE MEASUREMENTS The fair value hierarchy has three levels based on the reliability of the inputs used to determine fair value. Level 1 refers to fair values determined based on quoted prices in active markets for identical assets or liabilities. Level 2 refers to fair values determined based on quoted prices for similar assets and liabilities in active markets or inputs that are observable for the asset or liability, either directly or indirectly through market corroboration. Level 3 refers to fair values determined based on the Company’s own assumptions used to measure assets and liabilities at fair value.  Recurring Basis  The following table presents the fair value hierarchy for the Company’s assets and liabilities that are required to be measured at fair value on a recurring basis:     Successor  Fair Value Measurements at the End of the Reporting Period  Quoted  Prices  in Active Significant  Markets for Other Significant  Identical Observable Unobservable  Assets Inputs Inputs  Fair Value (Level 1) (Level 2) (Level 3)  As of September 30, 2018:  Assets:  Oil, natural gas and natural gas liquids derivatives $ 132 $ - $ 132 $ -  Equity securities 63,042 - 63,042 -  $ 63,174 $ - $ 63,174 $ -   Liabilities:  Oil, natural gas and natural gas liquids derivatives $ 28,940 $ - $ 28,940 $ -        Predecessor  Fair Value Measurements at the End of the Reporting Period  Quoted  Prices  in Active Significant  Markets for Other Significant  Identical Observable Unobservable  Assets Inputs Inputs  Fair Value (Level 1) (Level 2) (Level 3)  As of December 31, 2017:  Assets:  Oil, natural gas and natural gas liquids derivatives $ 2,696 $ - $ 2,696 $ -  Interest rate swaps 706 - 706 -  $ 3,402 $ - $ 3,402 $ -   Liabilities:  Oil, natural gas and natural gas liquids derivatives $ 721 $ - $ 721 $ -  Interest rate swaps 25 - 25 -  $ 746 $ - $ 746 $ -   The Company’s derivatives consist of over–the–counter contracts which are not traded on a public exchange. As the fair value of these derivatives is based on inputs using market prices obtained from independent brokers or determined using quantitative models that use as their basis readily observable market parameters that are actively quoted and can be validated through external sources, including third party pricing services, brokers and market transactions, the Company has categorized these derivatives as Level 2. The Company values these derivatives using the income approach with inputs such as the forward curve for commodity prices based on quoted market prices and prospective volatility factors related to changes in the forward curves and yield curves based on money market rates and interest rate swap data, such as forward LIBOR curves. Estimates of fair value have been determined at discrete points in time based on relevant market data. Furthermore, fair values are adjusted to reflect the credit risk inherent in the transaction, which may include amounts to reflect counterparty credit quality and/or the effect of the Company’s creditworthiness. These assumed credit risk adjustments are based on published credit ratings, public bond yield spreads and credit default swap spreads. There were no changes in valuation techniques or related inputs in the nine months ended September 30, 2018.  The Company’s equity securities consist of 4.2 million shares of common stock of Magnolia which are traded on a public exchange. While the fair value of these shares is based market price , the Company has categorized these equity securities as Level 2 , as the Company is subject to a 120 day lock-up after August 31, 2018, regarding the sale of these shares.  Nonrecurring Basis  During the three and four month s ended September 30, 2018, the Company recognize d an impairment expense of $2.6 million related to proved oil and natural gas properties in Central Texas and Karnes County, Texas which were sold during August 2018 . During the five months ended May 31, 2018, the Predecessor did no t recognize any impairment expense related to proved oil and natural gas properties. During the three months ended September 30, 2017, the Predecessor did not reco gnize any impairment expense related to proved oil and natural gas properties. During the nine months ended September 30, 2017, the Predecessor recognized $67.7 million of impairment expense related to proved oil and natural gas properties; $49.5 million of this impairment related to properties located in the Mid-Continent area and the Permian Basin, $15.3 million related to properties located in the Monroe Field and $2.9 million related to properties in East Texas which were sold during April 2017.  The fair values were determined using the income approach and were based on the expected present value of the future net cash flows from reserves. Significant Level 3 assumptions associated with the calculation of discounted cash flows used in the impairment analysis included estimates of future prices, production costs, development expenditures, anticipated production of the Company’s estimated reserves, appropriate risk–adjusted discount rates and other relevant data.  Financial Instruments The estimated fair values of the Company’s financial instruments have been determined at discrete points in time based on relevant market information. The Company’s financial instruments consist of cash and cash equivalents, accounts receivable, accounts payable and accrued liabilities, derivatives and long–term debt. The carrying amounts of the Company’s financial instruments other than long–term debt approximate fair value because of the short–term nature of the items. Derivatives are recorded at fair value (see above). The carrying value of debt outstanding under the Exit Credit Facility approximates fair value because the credit facility’s variable interest rate resets frequently and approximates current market rates available to the Company. The estimated fair value of the Predecessor’s Senior Notes was $ 176.8 million at December 31, 2017, which differs from the carrying value of $342.5 million at December 31, 2017. T he fair value of the Senior Notes was determined using Level 2 inputs .

ASSET RETIREMENT OBLIGATIONS

ASSET RETIREMENT OBLIGATIONS	9 Months Ended
	Sep. 30, 2018
ASSET RETIREMENT OBLIGATIONS [Abstract]
ASSET RETIREMENT OBLIGATIONS	NOTE 9 . ASSET RETIREMENT OBLIGATIONS The Company record s an asset retirement obligation (“ARO”) and capitalize s the asset retirement cost in oil and natural gas properties in the period in which the retirement obligation is incurred based upon the fair value of an obligation to perform site reclamation, dismantle facilities or plug and abandon wells. After recording these amounts, the ARO is accreted to its future estimated value using an assumed cost of funds and the additional capitalized costs are depreciated on a unit–of–production basis. The changes in the aggregate ARO are as follows:       ARO as of December 31, 2017 (Predecessor) $ 161,963  Liabilities incurred 77  Accretion expense 3,176  Settlements and divestitures (385)  ARO as of May 31,2018 (Predecessor) 164,831  Fresh start adjustments (1) (41,953)  ARO as of May 31, 2018 (Successor) 122,878  Liabilities incurred 6  Accretion expense 3,134  Settlements and divestitures (7,533)  ARO as of September 30, 2018 (Successor) $ 118,485 _____________ (1) As a result of the application of fresh start accounting, the Successor recorded its asset retirement obligations at fair value as of the Effective Date.  As of September 3 0 , 2018 , $2.7 million of the Successor ARO and as of December 31, 2017 , $3.2 million of the Predecessor ARO is classified as current and is included in “Accounts payable and accrued liabilities” in the unaudited condensed consolidated balance sheets, respectively.

LONG-TERM DEBT

LONG-TERM DEBT	9 Months Ended
	Sep. 30, 2018
LONG-TERM DEBT [Abstract]
LONG-TERM DEBT	NOTE 10 . LONG–TERM DEBT The following table presents the consolidated debt obligations at the dates indicated:      Successor Predecessor  September 30, 2018 December 31, 2017  Successor Exit Credit Facility $ 133,000 $ -  Predecessor Credit facility - 263,000  Predecessor 8.0% senior notes due April 2019:  Principal outstanding - 343,348  Unamortized discount and debt issuance costs (1) - (1,701)  Unaccreted premium (2) - 902  - 342,549  Total debt 133,000 605,549  Less: Current portion of long-term debt (3) - (605,549)  Long-term debt, net $ 133,000 $ - _____________ (1) Imputed interest rate of 8.49% for December 31, 2017.  (2) Imputed interest rate of 7.43% for December 31, 2017.  (3) Due to the anticipated financial covenant violations as of December 31, 2017, the borrowings under the Predecessor’s credit facility and Senior Notes were classified as current at December 31, 2017. There were no existing or anticipated financial covenant violations as of September 30, 2018.  Exit Credit Facility In connection with the Company’s emergence from bankruptcy, on the Effective D ate, the Company entered into a Credit Agreement providing for a $1.0 billion new re serve-based revolving loan. The Exit Credit Facility matures on February 26, 2021 . Borrowings under the Exit Credit Facility are secured by a first priority lien on substantially all of the Company’s oil and natural gas properties. The Company may use borrowings under the Exit C redit F acility for acquiring and developing oil and natural gas properties, for working capital purposes and for general corporate purposes. The Company also may use up to $50.0 million of available borrowing capacity for letters of credit. As of September 30, 2018, the Company had a $0.2 million letter of credit outstanding.  The terms of the credit facility do not require any repayments of amounts outstanding until it matures in February 2021. Borrowings under the credit facility bear interest at a floating rate based on, at the Company’s election, a base rate or the London Inter–Bank Offered Rate plus applicable premiums based on the percent of the borrowing base outstanding (weighted average effective interest rate of 5.25% at September 30, 2018). Borrowings under the Exit Credit Facility may not exceed a “borrowing base” determined by the lenders under the credit facility based on the Company’s oil and natural gas reserves. In August 2018, as a result of the Central Texas divestiture, the borrowing base was reduced by $60.3 million to $264.7 million. As of September 30, 2018, the borrowing base under the Exit Credit Facility was $264.7 million. The borrowing base is subject to scheduled redeterminations starting on April 1, 2019, and semi-annually as of April 1 and October 1 of each year thereafter with an additional redetermination once per calendar year at the election of either the Company or the lenders .  The Exit C redit F acility requires the maintenance of the following (as defined in the Credit Agreement ):  · the T otal D ebt to EBITDAX ratio covenant to be no greater than 4.0 to 1.0;  · the current consolidated assets (including unused commitments under the Exit Credit Facility) to current consolidated liabilities to be no less than 1.0 to 1.0;  · requires the percentage of Mortgaged Properties to be no less than 95% of the total value of the Oil and Gas Properties evaluated in the most recent Reserve Report;  · required that , no later than 60 days following the Effective Date, 70% of projected production volumes (excluding projected production volumes from certain properties) be hedged (as of the date such swap agreements were executed) for the 18 months following the Effective Date ; and  · limits cash held by the Company to the greater of 5% of the current borrowing base or $30.0 million.  As of September 30, 2018, the Company was in compliance with all of these financial covenants.  Predecessor’s Credit Facility The Predecessor was party to a $ 1.0 billion credit facility, which was scheduled to expire in February 2020 . Borrowings under that credit facility were secured by a first priority lien on substantially all of the Predecessor’s oil and natural gas properties. The Predecessor also had access to up to $ 100.0 million of available borrowing capacity for letters of credit. As of May 31 , 2018, the Predecessor had a $0.2 million letter of credit outstanding.  The terms of the Predecessor’s credit facility did not require any repayments of amou nts outstanding until it expired in February 2020. Borrowings under the credit facility b ore interest at a floating rate based on, at the Partnership’s election, a base rate or the London Inter–Bank Offered Rate plus applicable premiums based on the percent of the borrowing base that the Partnership ha d outstanding (weighted average effective interest rate of 5.47 % and 4.82% at May 3 1 , 2018 and December 31, 2017, respectively). Borrowings under the Predecessor’s credit facility could not exceed a “borrowing base” determined by the lenders under the credit facility based on the Company’s oil and natural gas reserves. As of May 31 , 2018, the borrowing base under the Predecessor’s credit facility was $ 325.0 million.  In connection with EVEP’s emergence from bankruptcy on June 4, 2018, t he holders of claims under the Predecessor’s credit facility received full recovery, consisting of (i) their pro rata share of the $1 billion new reserve-based revolving loan; (ii) cash in amount equal to the accrued but unpaid interest payable to such lenders under the credit facility as of the Effective Date; and (iii) unfunded commitments and letter of credit participation under the Exit Credit Facility equal to the unfunded commitments and letter of credit participation of such lender as of the Effective Date.  Predecessor’s 8.0% Senior Notes due April 2019 The Predecessor’s Senior Notes were issued under the Indenture, would have mature d April 15, 2019 and b ore interest at 8.0% . The Senior Notes were fully and unconditionally guaranteed, jointly and severally, on a senior unsecured basis, by all of the Predecessor’s wholly owned subsidiaries other than EV Energy Finance Corp. (“Finance”), which was a co–issuer of the Senior Notes. Neither EVEP nor Finance ha d independent assets or operations apart from the assets and operations of the Predecessor’s subsidiaries.  As a result EVEP’s emergence from bankruptcy, t he Senior Notes were cancelled and the Predecessor’s liability thereunder discharged as of June 4, 2018 , and the holders of the Notes received (directly or indirectly) their pro rata share of New Common Stock representing, in the aggregate, 95% of the New Common Stock on the Effective Date (subject to dilution by the MIP and the common shares issuable upon exercise of the Warrants) . See also Note 2.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2018
COMMITMENTS AND CONTINGENCIES [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 1 1 . COMMITMENTS AND CONTINGENCIES  On the Effective Date, Harvest entered into a Services Agreement (the “Services Agreement”) with EnerVest, Ltd. and EnerVest Operating, L.L.C. (together, the “EnerVest Group”). Pursuant to the Services Agreement, the EnerVest Group will provide certain administrative, management, operating and other services and support to Harvest (the “Services”) following the Effective Date. In addition, the EnerVest Group will also provide Harvest with sufficient office space, equipment and office supplies pursuant to the Services Agreement. The Services Agreement covers the people EnerVest employs who provide direct support to the Company’s operations; however, the Services Agreement does not cover the six full-time employees of Harvest which include the Chief Executive Officer and the Chief Financial Officer. The management fee is subject to an annual redetermination by agreement of the parties and may also be adjusted for acquisitions or divestitures over $5 million. Prior to the Central Texas divestiture, Harvest paid the EnerVest Group a management fee equal to $1,433,333 per month. As a result of the Central Texas divestiture, the fee was reduced by $288,375 per month. Starting in September 2018, Harvest will pay to the EnerVest Group a management fee equal to $1,144,958 per month. The EnerVest Group will provide the Services until December 31, 2020. The Company is involved in disputes or legal actions arising in the ordinary course of business. The Company does not believe the outcome of such disputes or legal actions , other than addressed below, will have a material effect on its unaudited condensed consolidated financial statements. No amounts were accrued at September 30, 2018 or December 31, 2017.  In August 2018, the Company was notified by the Office of Natural Resources Revenue (“ONRR”) of potential underpayment s of royalties related to certain leases for the period of 2009 through 2018. The Company also received an extension from ONRR to amend the royalty filings which expires in December 2018. Any potential liability for underpayment is currently not estimable, but could be material to the unaudited condensed consolidated financial statements. N o amount has been accrued as of September 30, 2018 . 

INCOME TAXES

INCOME TAXES	9 Months Ended
	Sep. 30, 2018
Income Taxes [Abstract]
Income Taxes	NOTE 1 2 . INCOME TAXES Effective June 4, 2018, pursuant to the Plan, the Successor became a corporation subject to federal and state income taxes. Prior to the Plan being effective, the Predecessor was a limited partnership and organized as a pass-through entity for federal and most state income tax purposes. As a result, the Predecessor’s limited partners were responsible for federal and state income taxes on their share of taxable income. The Predecessor was subject to the Texas margin tax for partnership activity in the state of Texas . The Successor is also subject to the Texas margin tax for corporate activity in the state of Texas after the Effective Date of the Plan. O bligations of the Predecessor and Successor under the Texas gross margin tax are recorded as “Income taxes” in the unaudited condensed consolidated statements of operations.  Management assesses the available positive and negative evidence to estimate whether it is more likely than not that sufficient future taxable income will be generated to realize the Company’s deferred tax assets. Due t o significant negative evidence , the Company has established a valuation allowance against its net deferred tax asset of $22.9 million as of September 30, 2018. In addition to the emergence from bankruptcy, the Predecessor incurred a cumulative loss over the three-year period ended June 4, 2018. The net deferred tax asset before valuation allowance as of September 30, 2018 primarily relates to temporary differences in GAAP and tax bankruptcy emergence valuations.  The Company had no income tax expense or benefit for the period from June 1, 2018 through September 30, 2018 as a result of changes in valuation allowances. The Company recorded an income tax expense for the period from January 1, 2018 through May 31, 2018 of $0.2 million related to state income taxes. The Company’s income tax benefit related to state income taxes for the nine months ended September 30, 2017 was $0.1 million. 

EQUITY

EQUITY	9 Months Ended
	Sep. 30, 2018
EQUITY [Abstract]
EQUITY	NOTE 1 3 . EQUITY Issuance of Common Stock and Cancellation of Units  In accordance with the Plan, on the Effective Date:  · the Company issued a total of 10,000,016 shares of its common stock, which included the issuance of (i) 9,500,000 shares pro rata to holders of the Senior Notes with claims allowed under the Plan and (ii) 500,016 shares pro rata to holders of units of EVEP prior to the Effective Date;  · the Company issued 800,000 warrants to purchase 800,000 shares of the Company’s common stock to holders of units of EVEP prior to the Effective Date;  · the Predecessor common units were cancelled; and  · each Predecessor common unitholder received its pro rata share of: (i) 5% of the New Common Stock and (ii) the Warrants as discussed above.  On the Effective Date, there were 10,000,016 shares of New Common Stock issued and outstanding. As of September 30, 2018, there were 10,054,816 shares issued and 10,042,468 shares outstanding.  Warrants  On the Effective Date, the Company entered into a warrant agreement with Computershare Trust Company N.A., as warrant agent, pursuant to which the Company issued Warrants to purchase up to 800,000 shares of the Company’s common stock (representing 8% of the Company’s outstanding total issued and outstanding common stock as of the Effective Date including shares of the Company’s common stock issuable upon full exercise of the Warrants, but excluding any common stock issuable under the MIP), exercisable for a five year period commencing on the Effective Date at an exercise price of $37.48 per warrant.  The fair values for the Warrants upon issuance have been estimated using the Black-Scholes option pricing model using the following assumptions:     Warrants Issued in Successor Period  Risk–free interest rate 2.8%  Dividend yield 0.0%  Expected life (years) 5.0  Expected volatility 69.0%  Strike price $ 37.48  Calculated fair value $ 9,345  Predecessor At May 31, 2018, owners’ equity consisted of 49,368,869 common units, representing a 98 % limited partnership interest in us, and a 2 % general partnership interest. During the five months ended May 31, 2018, the Predecessor did not issue any common units.  Net income of the Predecessor was allocated between the general partner and the limited partners in accordance with the provisions of the partnership agreement. Net income was generally allocated first to the general partner and the limited partners in an amount equal to the net losses allocated to the general partner and the limited partners in the current and prior tax years under the partnership agreement. The remaining net income was allocated to the general partner and the limited partners in accordance with their respective percentage interests of the general partner and limited partners. Predecessor Cash Distributions The Predecessor’s credit facility prohibited the Partnership from making cash distributions if any default or event of default, as defined in the credit facility, occurred or would result from the cash distribution. Within 45 days after the end of each quarter, the Predecessor would distribute all of its available cash (as defined in the partnership agreement) to its general partner and unitholders of record on the applicable record date. The amount of available cash generally was all cash on hand at the end of the quarter; less the amount of cash reserves established by the general partner to provide for the proper conduct of business, to comply with applicable laws, any of the debt instruments, or other agreements or to provide funds for distributions to unitholders and to the general partner for any one or more of the next four quarters; plus all cash on hand on the date of determination of available cash for the quarter resulting from working capital borrowings made after the end of the quarter. Working capital borrowings were generally borrowings that are made under the credit facility and in all cases was used solely for working capital purposes or to pay distributions to partners. The partnership agreement required that the Predecessor make distributions of available cash from operating surplus in the following manner:    first , 98% to the unitholders, pro rata, and 2% to the general partner, until the Predecessor distributed for each outstanding common unit an amount equal to the minimum quarterly distribution for that quarter; and     thereafter , cash in excess of the minimum quarterly distributions was distributed to the unitholders and the general partner based on the percentages below.  The minimum quarterly distribution was not guaranteed and distributions below the minimum quarterly distribution would not be accrued in arrears.  The general partner was entitled to incentive distributions if the amount distributed with respect to one quarter exceeded specified target levels shown below:      Marginal Percentage Interest in Distributions  Total Quarterly Distributions Target Amount Limited Partner General Partner  Minimum quarterly distribution $0.7615 98% 2%  First target distribution Up to $0.875725 98% 2%  Second target distribution Above $0.875725 , up to $0.951875 85% 15%  Thereafter Above $0.951875 75% 25%  During 2017 , the board of directors of EV Management announced that it had elected to suspend distributions to unitholders for all four quarters of 2017. The board of directors also elected to suspend distributions for the first quarter of 2018.

EARNINGS PER SHARE_UNIT

EARNINGS PER SHARE/UNIT	9 Months Ended
	Sep. 30, 2018
EARNINGS PER SHARE/UNIT [Abstract]
EARNINGS PER SHARE/UNIT	NOTE 14 . EARNINGS PER SHARE/ UNIT Basic earnings (loss) per share/unit is computed by dividing net earnings attributable to stockholders/unitholders by the weighted average number of shares/units outstanding during the period. Diluted earnings per share/unit is computed by adjusting the average number of shares/units outstanding for the dilutive effect, if any, of potential common shares/units. The Company uses the treasury stock method to determine the dilutive effect.  The Predecessor used the two–class method to compute earnings per limited partner unit. The two-class method is an earnings allocation formula that determines earnings per unit for common units and participating securities as if all earnings for the period had been distributed. As the Predecessor’s unvested phantom units and its earned but unvested performance units participated in dividends on an equal basis with the common units, they were considered to be participating securities. Earnings used in the determination of earnings per limited partner unit for each reporting period was reduced by the amount of earnings allocated to the general partner and available cash that would be distributed to the limited partners and the participating securities. The undistributed earnings, if any, were then allocated to the limited partners and the participating securities in accordance with the terms of the partnership agreement. Basic and diluted earnings per limited partner unit were then calculated by dividing earnings, after deducting the amount allocated to the general partner and the earnings attributable to the participating securities, by the weighted average number of outstanding limited partner units during the period.  The following sets forth the calculation of earnings per share/unit, for the period indicated:      Successor Predecessor  Three Months Four Months Three Months Five Months Nine Months  Ended Ended Ended Ended Ended  September 30, September 30, September 30, May 31, September 30,  2018 2018 2017 2018 2017  Net loss attributable to Successor/  Predecessor $ (9,760) $ (10,298) $ (17,888) $ (610,525) $ (93,880)  Predecessor's general partner’s 2%  interest in net loss - - 358 12,211 1,878  Earnings attributable to Predecessor's  unvested phantom units - - - - -  Net loss available to common  stockholders/limited partners $ (9,760) $ (10,298) $ (17,530) $ (598,314) $ (92,002)   Weighted average common shares/units  outstanding:  Basic 10,028 10,021 49,369 49,369 49,353  Dilutive effect of potential  common shares/units - - - - -  Diluted 10,028 10,021 49,369 49,369 49,353   Net earnings per share/unit:  Basic $ (0.97) $ (1.03) $ (0.36) $ (12.12) $ (1.86)  Diluted $ (0.97) $ (1.03) $ (0.36) $ (12.12) $ (1.86)   Antidilutive warrants (1) 800,000 800,000 - - - _____________ (1) Amount represents warrants to purchase common stock that are excluded from the diluted net earnings per share calculations because of their antidilutive effect.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2018
RELATED PARTY TRANSACTIONS [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 1 5 . RELATED PARTY TRANSACTIONS As a result the Restructuring , EnerVest is no longer a related party to the Company. However, Harvest will continue to its relationship with EnerVest through an a greement for EnerVest to operate its properties. See Note 11 for additional information regarding the Services Agreement.  Prior to emergence from bankruptcy, the Predecessor’s general partner was EV Energy GP, and the general partner of its general partner was EV Management. EV Management is a wholly owned subsidiary of EnerVest. EnerVest and its affiliates also had a significant interest in the Partnership through their 71.25 % ownership of EV Energy GP which, in turn, owned a 2% general partner interest in the Partnership and all of its incentive distribution rights. In addition, the Predecessor’s board of directors included directors who were also executives of EnerVest. As a result, EnerVest was considered a related party to the Predecessor.  However, i n accordance with the Plan, EV Energy GP, the Predecessor’s general partner, was dissolved following the Effective Date, and the terms of the Predecessor’s board of directors automatically expired on the Effective Date. The Successor formed a new five-member board of directors which does not consist of any members of EnerVest management. As a result, EnerVest is not considered a related party to the Successor.  Pursuant to a services agreement, referred to as an omnibus agreement, the Predecessor paid EnerVest $7.2 million for general and administrative services provided during the five months ended May 31, 2018 . Under the omnibus agreement, the Predecessor also paid EnerVest $3.5 million and $10.5 million for services provided during the three and nine months ended September 30, 2017, respectively. These fees were based on an allocation of charges between EnerVest and EVEP based on the estimated use of such services by each party, and the Partnership believed that the allocation method employed by EnerVest was reasonable and reflective of the estimated level of costs the Partnership would have incurred on a standalone basis. These fees are included in “General and administrative expenses” in the unaudited condensed consolidated statements of operations. The Partnership entered into operating agreements whereby a wholly owned subsidiary of EnerVest and its affiliates acted as contract operator of the oil and natural gas wells and related gathering systems and production facilities in which EVEP owned an interest. The Predecessor reimbursed EnerVest approximately $8.4 million in the five months ended May 31, 2018, for direct expenses incurred in the operation of its wells and related gathering systems and production facilities and for the allocable share of the costs of EnerVest employees who performed services on its properties. Under that operating agreement, the Predecessor also reimbursed EnerVest $4.5 million and $14.0 million in the three and nine months ended September 30, 2017, respectively, for direct expenses incurred. As the vast majority of such expenses were charged to the Partnership on an actual basis (i.e., no mark–up or subsidy is charged or received by EnerVest), EVEP believed that the aforementioned services were provided at fair and reasonable rates relative to the prevailing market and were representative of the costs that would have been incurred on a standalone basis. These costs are included in “Lease operating expenses” in the unaudited condensed consolidated statements of operations. Additionally, in its role as contract operator, this EnerVest subsidiary also collected proceeds from oil and natural gas sales and distributed them to the Partnership and other working interest owners.  As of December 31, 2017, the Predecessor owed EnerVest Operating $4.2 million.  Effective November 1, 2011, EVEP, along with certain institutional partnerships managed by EnerVest, sold a portion of its unproved, undeveloped Utica acreage in ten Ohio counties to Total E&P USA, Inc. A portion of the purchase price was paid in cash with the balance payable in the form of a carried interest in future development activity. In early 2017, the allocated share of the Carry for one of the institutional partnerships was completely utilized. As such, that institutional partnership purchased Carry rights from EVEP and the other institutional partnerships equal to the benefit to be received from Total for their continued participation in the Carry. EVEP’s share of this benefit was $0.7 million for the five months ended May 31, 2018. These purchased Carry rights were recorded as reimbursements to oil and gas properties . During the four months ended September 30, 2018, the institutional partnership continues to purchase Carry rights from Harvest, however, the institutional partnership is no longer considered a related party .

OTHER SUPPLEMENTAL INFORMATION

OTHER SUPPLEMENTAL INFORMATION	9 Months Ended
	Sep. 30, 2018
OTHER SUPPLEMENTAL INFORMATION [Abstract]
OTHER SUPPLEMENTAL INFORMATION	NOTE 16. OTHER SUPPLEMENTAL INFORMATION Supplemental cash flows and noncash transactions were as follows:     Successor Predecessor  Four Months Five Months Nine Months  Ended Ended Ended  September 30, 2018 May 31, 2018 September 30, 2017  Supplemental cash flows information:  Cash paid for interest $ 4,383 $ 6,008 $ 22,090  Cash paid for reorganization items (1) 8,733 6,691 - ___________ (1) Includes approximately $6.9 million disbursed from the restricted cash account during the four months ended September 30, 2018 .        Successor Predecessor  September 30, 2018 September 30, 2017   Non-cash transactions:  Costs for additions to oil and natural gas properties  in accounts payable and accrued liabilities $ 4,232 $ 9,840   Accounts payable and accrued liabilities consisted of the following:      Successor Predecessor  September 30, December 31,  2018 2017  Lease operating expenses $ 11,041 $ 11,411  Production and ad valorem taxes 4,969 6,351  Costs for additions to oil and natural gas properties 4,232 12,748  General and administrative expenses 2,881 3,331  Current portion of ARO 2,716 3,170  Derivative settlements 1,126 573  Reorganization items 304 -  Interest 58 5,820  Other 344 413  Total $ 27,671 $ 43,817 

ORGANIZATION AND NATURE OF BU_2

ORGANIZATION AND NATURE OF BUSINESS (Policy)	9 Months Ended
	Sep. 30, 2018
ORGANIZATION AND NATURE OF BUSINESS [Abstract]
Basis of Presentation	Basis of Presentation The Company’s unaudited condensed consolidated financial statements included herein have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). Accordingly, certain information and disclosures normally included in annual financial statements prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) have been condensed or omitted. The Company believes that the presentations and disclosures herein are adequate to make the information not misleading. The unaudited condensed consolidated financial statements reflect all adjustments (consisting of normal recurring adjustments) necessary for a fair presentation of the interim periods. The results of operations for the interim periods are not necessarily indicative of the results of operations to be expected for the full year. These interim financial statements should be read in conjunction with the audited consolidated financial statements and the related notes included in EVEP’s Annual Report on Form 10–K for the year ended December 31, 2017. All intercompany accounts and transactions have been eliminated in consolidation. In the Notes to Unaudited Condensed Consolidated Financial Statements, all dollar and unit amounts in tabulations are in thousands of dollars and units, respectively, unless otherwise indicated.
Bankruptcy Accounting	Bankruptcy Accounting  The unaudited condensed consolidated financial statements have been prepared as if the Company is a going concern and reflect the application of Accounting Standards Codification 852 Reorganizations (“ASC 852”). ASC 852 requires that the financial statements, for periods subsequent to the Chapter 11 filing, distinguish transactions and events that are directly associated with the reorganization from the ongoing operations of the business. Accordingly, certain expenses, gains and losses that were realized or incurred related to the bankruptcy proceedings are recorded in “Reorganization items, net” on the Company’s condensed consolidated statements of operations.  Upon emergence from bankruptcy on June 4, 2018, the Company elected to adopt and apply the relevant guidance provided in GAAP with respect to the accounting and financial statement disclosures for entities that have emerged from Chapter 11 (“fresh start accounting”) effective May 31, 2018 to coincide with the timing of the Company’s normal accounting period close. As a result of the application of fresh start accounting and the effects of the implementation of the plan of reorganization, the condensed consolidated financial statements as of or after May 31, 2018, are not comparable with the condensed consolidated financial statements prior to that date. To facilitate the financial statement presentations, the Company refers to the reorganized company in these unaudited condensed consolidated financial statements and notes as the “Successor” for periods subsequent to May 31, 2018 and “Predecessor” for periods prior to June 1, 2018. Furthermore, the unaudited condensed consolidated financial statements and notes have been presented with a “black line” division to delineate the lack of comparability between the Predecessor and Successor. See Note 3 for additional information.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and judgments that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company bases its estimates and judgments on historical experience and on various other assumptions and information that are believed to be reasonable under the circumstances. Estimates and assumptions about future events and their effects cannot be perceived with certainty and, accordingly, these estimates may change as new events occur, as more experience is acquired, as additional information is obtained and as the Company’s operating environment changes. While Harvest believes that the estimates and assumptions used in the preparation of the unaudited condensed consolidated financial statements are appropriate, actual results could differ from those estimates.
New Accounting Standards	New Accounting Standards  In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014–09, Revenue from Contracts with Customers (“ASU 2014-09”) . This ASU, as amended, superseded virtually all of the revenue recognition guidance in generally accepted accounting principles in the United States. The core principle of the five–step model is that an entity will recognize revenue when it transfers control of goods or services to customers at an amount that reflects the consideration to which it expects to be entitled in exchange for those goods or services. Entities can choose to apply the standard using either the full retrospective approach or a modified retrospective approach. The Partnership implemented ASU 2014-09 as of January 1, 2018 using the modified retrospective method. The adoption of this ASU did not have a material impact on the Company’s unaudited condensed consolidated financial statements. See Note 4 for additional details about the impact upon adoption and related disclosures.  In January 2016, the FASB issued ASU No. 2016–01, Financial Instruments: Overall (Subtopic 825-10) (“ASU 2016-01”) . This main objective of this ASU was to enhance the reporting model for financial instruments to provide users of financial statements with more decision-useful information. One of the provisions of this ASU was to require equity investments (except those accounted for under the equity method of accounting or those that result in consolidation of the investee) to be measured at fair value with changes in fair value recognized in net income. The Company implemented ASU 2016-01 as of January 1, 2018. Changes in fair value of the Company’s equity investments are included in “Gain on equity securities” in the unaudited condensed consolidated statements of operations. See Note 8 for additional details regarding the fair value measurement of the equity securities.  In February 2016, the FASB issued ASU No. 2016-02, Leases . The main objective of ASU 2016-02 is to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. The main difference between previous GAAP and Topic 842 is the recognition of lease assets and lease liabilities by lessees for those leases classified as operating leases. ASU 2016-02 requires lessees to recognize assets and liabilities arising from leases on the balance sheet. ASU 2016-02 further defines a lease as a contract that conveys the right to control the use of identified property, plant, or equipment for a period of time in exchange for consideration. Control over the use of the identified asset means that the customer has both (1) the right to obtain substantially all of the economic benefit from the use of the asset and (2) the right to direct the use of the asset. ASU 2016-02 requires disclosures by lessees and lessors to meet the objective of enabling users of financial statements to assess the amount, timing, and uncertainty of cash flows arising from leases. In transition, lessees and lessors are required to recognize and measure leases at the beginning of the earliest period presented using a modified retrospective approach. In January 2018, the FASB issued ASU 2018-01, Leases (Topic 842), Land Easement Practical Expedient for Transition to Topic 842 (“ASU 2018-01”), which permits an entity an optional election to not evaluate under ASU 2016-02 those existing or expired land easements that were not previously accounted for as leases prior to the adoption of ASU 2016-02. In July 2018, the FASB issued ASU 2018-11, Leases (Topic 842), Targeted Improvements (“ASU 2018-11”), which permits an entity (i) to apply the provisions of ASU 2016-02 at the adoption date instead of the earliest period presented in the financial statements, and, as a lessor, (ii) to account for lease and nonlease components as a single component as the nonlease components would otherwise be accounted for under the provisions of ASU 2014-09. For public entities, ASU 2016-02 and other related ASUs are effective for financial statements issued for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years; early application is permitted. The Company is continuing to evaluate the impact of this standard on its financial statements and is continuing its assessment of ASU 2016-02 by implementing its project plan, evaluating certain operational and corporate policies and processes, further defining the population of leases under the revised definition and reviewing numerous contracts. The Company does not intend to early adopt this standard, but plans to apply the new standard for its interim and annual reporting periods starting January 1, 2019 using a modified retrospective approach. The Company also plans to elect the package of practical expedients within ASU 2016-02 that allows an entity to not reassess prior to the effective date (i) whether any expired or existing contracts are or contain leases, (ii) the lease classification for any expired or existing leases or (iii) initial direct costs for any existing leases. Additionally, the Company plans to elect the practical expedient under ASU 2018-01 and not evaluate existing or expired land easements not previously accounted for as leases prior to the effective date. The adoption of this standard will result in an increase in the assets and liabilities on the Company’s consolidated balance sheets. The quantitative impacts of the new standard are dependent on the leases in force at the time of adoption. As a result, the evaluation of the effect of the new standards will extend over future periods.  In August 2016, the FASB issued ASU No. 2016–15, Statement of Cash Flows . This ASU addresses certain cash flow issues with the objective of reducing the existing diversity in practice in how the cash receipts and cash payments are presented and classified in the statement of cash flows. The Partnership adopted ASU 2016–15 on January 1, 2018. The adoption of this ASU did not have a material impact on the Company’s unaudited condensed consolidated financial statements.  In November 2016, the FASB issued ASU No. 2016-18: Statement of Cash Flows– Restricted Cash . The main objective of ASU 2016-18 is to address the diversity that exists in the classification and presentation of changes in restricted cash on the statement of cash flows. The amendments in ASU 2016-18 require that a statement of cash flows explain the change during the period in the total of cash, cash equivalents and amounts generally described as restricted cash or restricted cash equivalents. Thus, amounts generally described as restricted cash and restricted cash equivalents should be included with cash and cash equivalents when reconciling the beginning of period and end of period total amounts shown on the statement of cash flows. The Partnership adopted ASU 2016-18 on January 1, 2018. The adoption of this ASU resulted in a change to the condensed consolidated statement of cash flows for the nine months ended September 30, 2017. For the nine months ended September 30, 2017, the $5.5 million cash and cash equivalents – beginning of year was revised to $57.6 million cash, cash equivalents and restricted cash – beginning of year and the net cash used in investing activities was increased from $15.0 million to $67.1 million.  In January 2017, the FASB issued ASU No. 2017-01, Business Combinations (Topic 805): Clarifying the Definition of a Business (“ASU 2017-01”). The main objective of ASU 2017-01 is to clarify the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. The amendments of this ASU provide a screen to determine when a set is not a business. The screen requires that when substantially all of the fair value of the gross assets acquired (or disposed of) is concentrated in a single identifiable asset or a group of similar identifiable assets, the set is not a business. This screen reduces the number of transactions that need to be further evaluated. If the screen is not met, the amendments of this ASU (i) require that to be considered a business, a set must include, at a minimum, an input and a substantive process that together significantly contribute to the ability to create output and (ii) remove the evaluation of whether a market participant could replace missing elements. The Partnership adopted ASU 2017-01 on January 1, 2018, and the ASU will be applied prospectively to any acquisitions.  In August 2018, the FASB issued ASU No. 2018-13: Fair Value Measurement (Topic 820): Disclosure Framework – Changes to the Disclosure Requirements for Fair Value Measurement (“ASU 2018-13”). The FASB issued ASU 2018-13 as part of its disclosure framework project. The amendments of this ASU modify the disclosure requirements on fair value measurements in Topic 820, Fair Value Measurement . ASU 2018-13 is effective for financial statements issued for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years; early application is permitted. We do not expect that adopting this ASU will have a material impact on our consolidated financial statements.  No other new accounting pronouncements issued or effective during the nine months ended September 30, 2018 have had or are expected to have a material impact on the unaudited condensed consolidated financial statements other than those disclosed in EVEP’s Annual Report on Form 10-K for the year ended December 31, 2017.
Subsequent Events	Subsequent Events  The Company evaluated subsequent events for appropriate accounting and disclosure through the date these unaudited condensed consolidated financial statements were issued.

REVENUE (Policy)

REVENUE (Policy)	9 Months Ended
	Sep. 30, 2018
REVENUE [Abstract]
Revenue Recognition	On January 1, 2018, the Partnership adopted ASU No. 2014–09, Revenue from Contracts with Customers (“Topic 606”), using the modified retrospective method applied to contracts that were not completed as of January 1, 2018. Accordingly, the comparative information for the three and nine months ended September 30, 2017, has not been adjusted and continues to be reported under the previous revenue standard. The adoption of this ASU did not have a material impact on the unaudited condensed consolidated financial statements, and the primary impacts of this change in accounting policy for revenue recognition effective January 1, 2018, are detailed below.  There were no significant changes to the timing of revenue recognized for sales of production. However, as a result of management’s evaluation under new considerations within Topic 606, the adoption did result in certain contracts being recorded on a net basis instead of a gross basis, as well as some contracts being recorded on a gross basis instead of a net basis, as a result of the determined delivery point. These presentation changes did not have an impact on income or loss from operations, earnings per share/unit or cash flows, but did increase oil, natural gas and natural gas liquids revenues and lease operating expenses in the unaudited condensed consolidated financial statements by approximately $1.6 million and $2.0 million for the three and four months ended September 30, 2018 and by approximately $2.1 million for the five months ended May 31, 2018, respectively, as compared to what would have been recognized using the revenue recognition guidance that was in effect before the adoption of Topic 606.  The following table summarizes the impact of adopting Topic 606 on the unaudited condensed consolidated financial statements:      Without Impact of  Adoption of Change in  Topic 606 Accounting Policy As Reported  Successor  For the Three Months Ended September 30, 2018:  Oil, natural gas and natural gas liquids revenues $ 66,843 $ 1,564 $ 68,407  Lease operating expenses $ 26,717 $ 1,564 $ 28,281   For the Four Months Ended September 30, 2018:  Oil, natural gas and natural gas liquids revenues $ 87,929 $ 2,013 $ 89,942  Lease operating expenses $ 35,643 $ 2,013 $ 37,656    Predecessor  For the Five Months Ended May 31, 2018:  Oil, natural gas and natural gas liquids revenues $ 108,253 $ 2,054 $ 110,307  Lease operating expenses $ 43,318 $ 2,054 $ 45,372  Revenue from contracts with customers includes the sale of oil, natural gas and natural gas liquids production (recorded in “Oil, natural gas and natural gas liquids revenues” in the unaudited condensed consolidated statements of operations) and gathering and transportation revenues (recorded in “Transportation and marketing-related revenues” in the unaudited condensed consolidated statements of operations).  Oil, Natural Gas and Natural Gas Liquids Revenues  Oil, natural gas and natural gas liquids revenues are recognized upon the transfer of control of the products to a purchaser. Transfer of control typically occurs when the products are delivered to the purchaser, title has transferred and collectability of the revenue is reasonably assured. Revenue is recognized net of royalties due to third parties in an amount that reflects the consideration the Company expects to receive in exchange for those products.  The Company’s oil production is primarily sold under market-sensitive contracts that are typically priced at a differential to the New York Mercantile Exchange (“NYMEX”) price or at purchaser posted prices for the producing area. For oil contracts, the Company generally records sales based on the net amount received.  The Company’s natural gas production is primarily sold under market-sensitive contracts that are typically priced at a differential to the published natural gas index price for the producing area due to the natural gas quality and the proximity to major consuming markets. For natural gas contracts, the Company generally records wet gas sales at the wellhead or inlet of the gas processing plant as revenues net of transportation, gathering and processing expenses if the processor is the customer and there is no redelivery of commodities to the Company at the tailgate of the plant. Conversely, the Company generally records residual natural gas and NGL sales at the tailgate of the plant on a gross basis along with the associated transportation, gathering and processing expenses if the processor is a service provider and there is redelivery of commodities to the Company at the tailgate of the plant. All facts and circumstances of an arrangement are considered and judgment is often required in making this determination.  In addition, the Company recognizes processing expenses for commodities paid as noncash consideration in exchange for processing services and recognizes the associated revenues for those same commodities. This recognition results in an increase to revenues and expenses with no impact on net income.  Harvest follows the sales method of accounting for natural gas revenues. Under this method of accounting, revenues are recognized based on volumes sold, which may differ from the volume to which the Company is entitled based on its working interest. An imbalance is recognized as a liability only when the estimated remaining reserves will not be sufficient to enable the under–produced owner(s) to recoup its entitled share through future production. Under the sales method, no receivables are recorded where the Company has taken less than its share of production.  Transportation and Marketing-Related Revenues  Harvest owns and operates a network of natural gas gathering systems in the Appalachian Basin and the Monroe field in Northern Louisiana which gather and transport owned natural gas and a small amount of third party natural gas to intrastate, interstate and local distribution pipelines. Natural gas gathering and transportation revenue is recognized when the natural gas has been delivered to a custody transfer point.  The following table disaggregates revenue by significant product and service type:     Successor Predecessor  Three Months Four Months Five Months  Ended Ended Ended  September 30, 2018 September 30, 2018 May 31, 2018  Oil $ 23,254 $ 30,415 $ 42,460  Natural gas (1) 26,494 35,158 40,951  Natural gas liquids (1) 18,659 24,369 26,896  Oil, natural gas and natural gas liquids revenues 68,407 89,942 110,307  Transportation and marketing–related revenues 559 744 724  Total revenues $ 68,966 $ 90,686 $ 111,031 _____________ (1) The Company recognizes wet gas revenues, which are recorded net of transportation, gathering and processing expenses, partially as natural gas revenues and partially as natural gas liquids revenues based on the end products after processing occurs. For the Successor period of the three months ended September 30, 2018, wet gas revenues were $5.9 million which were recognized as $2.0 million of natural gas revenues and $3.9 million of natural gas liquids revenues. For the Successor period of the four months ended September 30, 2018, wet gas revenues were $7.4 million which were recognized as $2.5 million of natural gas revenues and $4.9 million of natural gas liquids revenues. For the Predecessor period of the five months ended May 31, 2018, wet gas revenues were $8.4 million which were recognized as $3.2 million of natural gas revenues and $5.2 million of natural gas liquids revenues.  Contract Balances  Customers are invoiced once the Company’s performance obligations have been satisfied. Payment terms and conditions vary by contract type, although terms generally include a requirement of payment within 30 days. There are no significant judgments that significantly affect the amount or timing of revenue from contracts with customers. Accordingly, the Company’s product sales contacts do not give rise to material contract assets or contract liabilities.  Accounts receivable are primarily from purchasers of oil, natural gas and natural gas liquids and from exploration and production companies that own interests in properties Harvest operates. This industry concentration could affect overall exposure to credit risk, either positively or negatively, because the Company’s purchasers and joint working interest owners may be similarly affected by changes in economic, industry or other conditions. The Company routinely assesses the financial strength of its customers and bad debts are recorded based on an account-by-account review specifically identifying receivables that the Company believes may be uncollectible after all means of collection have been exhausted, and the potential recovery is considered remote. As of September 30, 2018 and December 31, 2017 , the Company did not have any reserves for doubtful accounts.  Performance Obligations  The Company applies the optional exemptions in Topic 606 and does not disclose consideration for remaining performance obligations with an original expected duration of one year or less or for variable consideration related to unsatisfied performance obligations.

ASSET RETIREMENT OBLIGATIONS (P

ASSET RETIREMENT OBLIGATIONS (Policy)	9 Months Ended
	Sep. 30, 2018
ASSET RETIREMENT OBLIGATIONS [Abstract]
Asset Retirement Obligations	The Company record s an asset retirement obligation (“ARO”) and capitalize s the asset retirement cost in oil and natural gas properties in the period in which the retirement obligation is incurred based upon the fair value of an obligation to perform site reclamation, dismantle facilities or plug and abandon wells. After recording these amounts, the ARO is accreted to its future estimated value using an assumed cost of funds and the additional capitalized costs are depreciated on a unit–of–production basis.

FRESH START ACCOUNTING (Tables)

FRESH START ACCOUNTING (Tables)	9 Months Ended
	Sep. 30, 2018
FRESH START ACCOUNTING [Abstract]
Reconciliation of the Enterprise Value to the Fair Value of Successor Equity	The following table is a reconciliation of the enterprise value to the estimated fair value of the Successor’s common stock at the Effective Date (in thousands):      Enterprise Value $ 524,596  Plus: Cash and cash equivalents 21,082  Less: Fair value of debt (297,000)  Fair value of successor equity $ 248,678 
Reconciliation of the Enterprise Value to the Reorganization Value of the Successor Assets	The following table is a reconciliation of the enterprise value to the reorganization value of the Successor assets at the Effective Date (in thousands):      Enterprise Value $ 524,596  Plus: Cash and cash equivalents 21,082  Plus: Other working capital liabilities 36,787  Plus: Other long-term liabilities 121,041  Reorganization value of Successor assets $ 703,506 
Schedule of Fresh Start Adjustments	The adjustments included in the following condensed consolidated balance sheet reflect the effect of the transactions contemplated by the Plan (reflected in the column “Reorganization Adjustments”) as well as fair value and other required accounting adjustments resulting from the adoption of fresh start accounting (reflected in the column “Fresh Start Adjustments”). The explanatory notes provide additional information with regard to the adjustments recorded, the methods used to determine the fair value s and significant assumptions.      As of May 31, 2018  Reorganization Fresh Start  Predecessor Adjustments (1) Adjustments Successor  ASSETS  Current assets:  Cash and cash equivalents $ 35,020 $ (13,938) (2) $ - $ 21,082  Restricted cash - 7,650 (3) - 7,650  Accounts receivable:  Oil, natural gas and natural gas liquids revenues 48,986 1,261 (4) - 50,247  Related party 1,503 (1,503) (4) - -  Other 800 - - 800  Other current assets 4,580 (527) (5) (1,791) (12) 2,262  Total current assets 90,889 (7,057) (1,791) 82,041  Oil and natural gas properties, net 1,355,504 - (739,486) (13) 616,018  Other assets 4,507 1,941 (6) (1,001) (14) 5,447  Total assets $ 1,450,900 $ (5,116) $ (742,278) $ 703,506   LIABILITIES AND EQUITY  Current liabilities:  Accounts payable and accrued liabilities $ 34,922 $ 2,177 (7) $ (312) (15) $ 36,787  Current portion of long-term debt 297,000 (297,000) (8) - -  Total current liabilities 331,922 (294,823) (312) 36,787  Liabilities subject to compromise 356,066 (356,066) (9) - -  Asset retirement obligations 161,661 - (41,641) (15) 120,020  Long–term debt, net - 297,000 (8) - 297,000  Other long–term liabilities 1,021 - - 1,021  Total liabilities 850,670 (353,889) (41,953) 454,828  Commitments and contingencies (Note 11)  Stockholders' / owners’ equity:  Predecessor common unitholders 621,144 65,175 (10) (686,319) (16) -  Predecessor general partner interest (20,914) 34,920 (10) (14,006) (16) -  Successor common stock - 100 (11) - 100  Successor additional paid-in capital - 248,578 (11) - 248,578  Total stockholders' / owners’ equity 600,230 348,773 (700,325) 248,678  Total liabilities and equity $ 1,450,900 $ (5,116) $ (742,278) $ 703,506 _____________ Reorganization Adjustments  (1) Reflects amounts recorded as of the Effective Date for the implementation of the Plan, including among other items, settlement of the Predecessor’s liabilities subject to compromise, cancellation of the Predecessor’s equity, issuance of the Successor New Common Shares and the Warrants, repayment of certain of Predecessor’s liabilities and settlement with holders of the Senior Not es .  ( 2 ) Reflects the changes in cash and cash equivalents, including the following:     Funding of the professional fees escrow account $ (7,650)  Payment of debt issuance costs on the Successor Exit Credit Facility (2,813)  Payment of professional fees (1,591)  Payment of success fees (1,573)  Payment of derivative settlement (216)  Payment of accrued interest payable under the Predecessor credit facility (135)  Transfer of funds from Predecessor's general partner 40  Changes in cash and cash equivalents $ (13,938)  ( 3 ) Reflects the transfer of restricted cash to fund the professional fees escrow account.  ( 4 ) Primarily reflects the reclassification of the related party net receivable from EnerVest to a third party receivable as EnerVest is no longer a related party as result of the Restructuring. Also, reflects the cancellation of related party claims of $0.2 million with the general partner of EVEP as a result of the Debtor’s emergence from Chapter 11 bankruptcy proceedings.  ( 5 ) Represents the expense of certain prepaid professional fees as a result of the Debtor’s emergence from Chapter 11 bankruptcy proceedings.  ( 6 ) Reflects the capitalization of the deferred financing costs of $2.8 million related to the Successor’s Exit Credit Facility, offset by the write-off of $0.8 million of deferred financing costs related to the Predecessor’s credit facility.  ( 7 ) Net increase in Accounts payable and accrued liabilities reflects the following:     Recognition of payables for success fees $ 4,086  Recognition of payables for professional fees 32  Payment of professional fees (1,590)  Payment of derivative settlement (216)  Payment of accrued interest payable under the Predecessor credit facility (135)  Net increase in accounts payable and accrued liabilities $ 2,177  ( 8 ) Reflects the reclassification of $297.0 million in borrowings under the Exit Credit Facility to long-term debt.  ( 9 ) Settlement of liabilities subject to compromise and the resulting net gain were determined as follows:     Senior Notes $ 343,348  Accrued interest payable 12,718  Total liabilities subject to compromise of Predecessor 356,066  Issuance of common stock to holders of the Senior Notes (227,366)  Gain on settlement of liabilities subject to compromise $ 128,700  The amount of disallowed interest during the period from the Petition Date through the Effective Date of emergence not included in the accrued interest payable in the table above was $4.7 million.  ( 10 ) Reflects the cancellation of the Predecessor company common unitholders and general partner interest.     General  Common Partner  Unitholders Interest  Net gain from reorganization adjustments $ 118,940 $ 2,426  Contribution from general partner - 40  Issuance of common stock to Predecessor common unitholders (11,967) -  Issuance of warrants to Predecessor common unitholders (9,345) -  Cancellation of Predecessor common unitholders / general partner interest (32,453) 32,454  $ 65,175 $ 34,920  ( 11 ) Reflects the issuance of 10,000,016 shares of common stock at a par value of $0.01 per share in accordance with the Plan, and the issuance of 800,000 warrants in accordance with the Plan. The fair value of the Warrants was determined by using the Black-Scholes model and were reasonably estimated to be approximately $11.68 per share. See Note 13 for additional information on the issuance of the Successor’s Warrants.     Issuance of shares of Successor common stock at par value of $0.01 per share $ 100  Additional paid-in capital from issuance of Successor common stock 239,233  Additional paid-in capital from issuance of Successor warrants 9,345  Fair value of Successor equity $ 248,678  See Note 13 for additional information on the issuances of the Successor’s equity.  Fresh Start Adjustments  ( 12 ) Reflects the adjustment to write-down certain other current assets to fair value.  ( 13 ) Reflects a decrease of oil and natural gas properties, net. In determining the fair value of the oil and gas properties both the income and market approach were utilized and the accumulated depreciation, depletion and impairment was eliminated. The following table summarizes the components of oil and natural gas properties as of the Effective Date: based on the methodology discussed above and the elimination of accumulated depreciation, depletion and impairment. The fresh start adjustments to oil and natural gas properties, net are as follows:     Successor Predecessor  Fair Value Historical Book Value  Proved oil and natural gas properties $ 547,136 $ 2,593,249  Unproved oil and natural gas properties 68,882 -  616,018 2,593,249  Accumulated depreciation, depletion and amortization - (1,237,745)  Net capitalized costs $ 616,018 $ 1,355,504  ( 14 ) Reflects the write-off of immaterial other assets not anticipated to have value to Harvest.  ( 15 ) Reflects a dec rease of $42.0 million for asset retirement obligations. The fair value of asset retirement obligations w as estimated using valuation techniques that convert future cash flows to a single discounted amount. Significant inputs to the valuation include estimates of: (i) plugging and abandonment costs per well based on existing regulatory requirements, (ii) remaining life per well, (iii) future inflation factors and (iv) a credit-adjusted risk free rate.  ( 16 ) Reflects the cumulative impact of the fresh start adjustments discussed above.
Summary of Reorganization Items	The following table summarizes the components of reorganization items, net included in the accompanying unaudited condensed consolidated statements of operations:     Successor Predecessor  Three Months Four Months Five Months  Ended Ended Ended  September 30, 2018 September 30, 2018 May 31, 2018  Gain on settlement of liabilities subject to compromise $ - $ - $ 128,700  Fresh start valuation adjustments - - (700,325)  Professional fees (972) (1,780) (13,345)  Other - - (2,355)  Reorganization items, net $ (972) $ (1,780) $ (587,325) 

REVENUE (Tables)

REVENUE (Tables)	9 Months Ended
	Sep. 30, 2018
REVENUE [Abstract]
Schedule of Topic 606 Impact	  The following table summarizes the impact of adopting Topic 606 on the unaudited condensed consolidated financial statements:      Without Impact of  Adoption of Change in  Topic 606 Accounting Policy As Reported  Successor  For the Three Months Ended September 30, 2018:  Oil, natural gas and natural gas liquids revenues $ 66,843 $ 1,564 $ 68,407  Lease operating expenses $ 26,717 $ 1,564 $ 28,281   For the Four Months Ended September 30, 2018:  Oil, natural gas and natural gas liquids revenues $ 87,929 $ 2,013 $ 89,942  Lease operating expenses $ 35,643 $ 2,013 $ 37,656    Predecessor  For the Five Months Ended May 31, 2018:  Oil, natural gas and natural gas liquids revenues $ 108,253 $ 2,054 $ 110,307  Lease operating expenses $ 43,318 $ 2,054 $ 45,372 
Schedule of Revenue Disaggregated by Product and Service	The following table disaggregates revenue by significant product and service type:     Successor Predecessor  Three Months Four Months Five Months  Ended Ended Ended  September 30, 2018 September 30, 2018 May 31, 2018  Oil $ 23,254 $ 30,415 $ 42,460  Natural gas (1) 26,494 35,158 40,951  Natural gas liquids (1) 18,659 24,369 26,896  Oil, natural gas and natural gas liquids revenues 68,407 89,942 110,307  Transportation and marketing–related revenues 559 744 724  Total revenues $ 68,966 $ 90,686 $ 111,031 _____________ (1) The Company recognizes wet gas revenues, which are recorded net of transportation, gathering and processing expenses, partially as natural gas revenues and partially as natural gas liquids revenues based on the end products after processing occurs. For the Successor period of the three months ended September 30, 2018, wet gas revenues were $5.9 million which were recognized as $2.0 million of natural gas revenues and $3.9 million of natural gas liquids revenues. For the Successor period of the four months ended September 30, 2018, wet gas revenues were $7.4 million which were recognized as $2.5 million of natural gas revenues and $4.9 million of natural gas liquids revenues. For the Predecessor period of the five months ended May 31, 2018, wet gas revenues were $8.4 million which were recognized as $3.2 million of natural gas revenues and $5.2 million of natural gas liquids revenues.

SHARE-BASED COMPENSATION (Table

SHARE-BASED COMPENSATION (Tables)	9 Months Ended
	Sep. 30, 2018
SHARE-BASED COMPENSATION [Abstract]
Activity Related to Units	Activity related to these phantom units is as follows:     Number Weighted Average  of Grant Date  Phantom Units Fair Value  Nonvested phantom units as of December 31, 2017 (Predecessor) 1,511,920 $ 4.54  Granted - -  Vested (1,460,234) 4.58  Forfeited (51,686) 3.42  Nonvested phantom units as of May 31, 2018 (Predecessor) - $ - 

RISK MANAGEMENT (Tables)

RISK MANAGEMENT (Tables)	9 Months Ended
	Sep. 30, 2018
RISK MANAGEMENT [Abstract]
Commodity Contracts	After the Effective Date, the Company entered into new commodity derivative contracts . As of September 30, 2018, the Company had entered into the following terms:     Weighted  Average  Hedged Fixed  Period Covered Volume Price  Oil (MBbls):  Swaps – October 2018 to December 2018 276.0 $ 66.34  Swaps – January 2019 to December 2019 1,022.0 $ 63.02  Swaps – January 2020 to December 2020 732.0 $ 60.51   Natural Gas (MMBtus):  Swaps – October 2018 to December 2018 8,280.0 $ 2.91  Swaps – January 2019 to December 2019 31,025.0 $ 2.77   Natural Gas Liquids (MBbls):  Swaps – October 2018 to December 2018 276.0 $ 20.82  Swaps – January 2019 to December 2019 1,095.0 $ 18.58  Swaps – January 2020 to December 2020 768.6 $ 17.68  
Fair Value of Derivatives	The following table sets forth the fair values and classification of the Company’s outstanding derivatives:     Successor  Net Amounts  Gross Amounts of Assets  Offset in the Presented in the  Gross Unaudited Unaudited  Amounts of Condensed Condensed  Recognized Consolidated Consolidated  Assets Balance Sheet Balance Sheet  As of September 30, 2018:  Derivative asset $ 8 $ (8) $ -  Long-term derivative asset 124 (124) -  Total $ 132 $ (132) $ -   Derivative liability $ 18,321 $ (8) $ 18,313  Long-term derivative liability 10,619 (124) 10,495  Total $ 28,940 $ (132) $ 28,808      Predecessor  Net Amounts  Gross Amounts of Liabilities  Offset in the Presented in the  Gross Unaudited Unaudited  Amounts of Condensed Condensed  Recognized Consolidated Consolidated  Liabilities Balance Sheet Balance Sheet  As of December 31, 2017:  Derivative asset $ 3,402 $ (350) $ 3,052   Derivative liability $ 746 $ (350) $ 396 

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	9 Months Ended
	Sep. 30, 2018
FAIR VALUE MEASUREMENTS [Abstract]
Fair Value Hierarchy for Assets and Liabilities Measured at Fair Value on Recurring Basis	The following table presents the fair value hierarchy for the Company’s assets and liabilities that are required to be measured at fair value on a recurring basis:     Successor  Fair Value Measurements at the End of the Reporting Period  Quoted  Prices  in Active Significant  Markets for Other Significant  Identical Observable Unobservable  Assets Inputs Inputs  Fair Value (Level 1) (Level 2) (Level 3)  As of September 30, 2018:  Assets:  Oil, natural gas and natural gas liquids derivatives $ 132 $ - $ 132 $ -  Equity securities 63,042 - 63,042 -  $ 63,174 $ - $ 63,174 $ -   Liabilities:  Oil, natural gas and natural gas liquids derivatives $ 28,940 $ - $ 28,940 $ -        Predecessor  Fair Value Measurements at the End of the Reporting Period  Quoted  Prices  in Active Significant  Markets for Other Significant  Identical Observable Unobservable  Assets Inputs Inputs  Fair Value (Level 1) (Level 2) (Level 3)  As of December 31, 2017:  Assets:  Oil, natural gas and natural gas liquids derivatives $ 2,696 $ - $ 2,696 $ -  Interest rate swaps 706 - 706 -  $ 3,402 $ - $ 3,402 $ -   Liabilities:  Oil, natural gas and natural gas liquids derivatives $ 721 $ - $ 721 $ -  Interest rate swaps 25 - 25 -  $ 746 $ - $ 746 $ - 

ASSET RETIREMENT OBLIGATIONS (T

ASSET RETIREMENT OBLIGATIONS (Tables)	9 Months Ended
	Sep. 30, 2018
ASSET RETIREMENT OBLIGATIONS [Abstract]
Changes in Aggregate Asset Retirement Obligations	The changes in the aggregate ARO are as follows:       ARO as of December 31, 2017 (Predecessor) $ 161,963  Liabilities incurred 77  Accretion expense 3,176  Settlements and divestitures (385)  ARO as of May 31,2018 (Predecessor) 164,831  Fresh start adjustments (1) (41,953)  ARO as of May 31, 2018 (Successor) 122,878  Liabilities incurred 6  Accretion expense 3,134  Settlements and divestitures (7,533)  ARO as of September 30, 2018 (Successor) $ 118,485 _____________ (1) As a result of the application of fresh start accounting, the Successor recorded its asset retirement obligations at fair value as of the Effective Date.

LONG-TERM DEBT (Tables)

LONG-TERM DEBT (Tables)	9 Months Ended
	Sep. 30, 2018
LONG-TERM DEBT [Abstract]
Long Term Debt	The following table presents the consolidated debt obligations at the dates indicated:      Successor Predecessor  September 30, 2018 December 31, 2017  Successor Exit Credit Facility $ 133,000 $ -  Predecessor Credit facility - 263,000  Predecessor 8.0% senior notes due April 2019:  Principal outstanding - 343,348  Unamortized discount and debt issuance costs (1) - (1,701)  Unaccreted premium (2) - 902  - 342,549  Total debt 133,000 605,549  Less: Current portion of long-term debt (3) - (605,549)  Long-term debt, net $ 133,000 $ - _____________ (1) Imputed interest rate of 8.49% for December 31, 2017.  (2) Imputed interest rate of 7.43% for December 31, 2017.  (3) Due to the anticipated financial covenant violations as of December 31, 2017, the borrowings under the Predecessor’s credit facility and Senior Notes were classified as current at December 31, 2017. There were no existing or anticipated financial covenant violations as of September 30, 2018.

EQUITY (Tables)

EQUITY (Tables)	9 Months Ended
	Sep. 30, 2018
EQUITY [Abstract]
Schedule of Fair Value Assumptions	The fair values for the Warrants upon issuance have been estimated using the Black-Scholes option pricing model using the following assumptions:     Warrants Issued in Successor Period  Risk–free interest rate 2.8%  Dividend yield 0.0%  Expected life (years) 5.0  Expected volatility 69.0%  Strike price $ 37.48  Calculated fair value $ 9,345 
General Partner Incentive Distributions with Respect to Specified Target Levels	The general partner was entitled to incentive distributions if the amount distributed with respect to one quarter exceeded specified target levels shown below:      Marginal Percentage Interest in Distributions  Total Quarterly Distributions Target Amount Limited Partner General Partner  Minimum quarterly distribution $0.7615 98% 2%  First target distribution Up to $0.875725 98% 2%  Second target distribution Above $0.875725 , up to $0.951875 85% 15%  Thereafter Above $0.951875 75% 25% 

EARNINGS PER SHARE_UNIT (Tables

EARNINGS PER SHARE/UNIT (Tables)	9 Months Ended
	Sep. 30, 2018
EARNINGS PER SHARE/UNIT [Abstract]
Calculation of Earnings Per Share/Unit	The following sets forth the calculation of earnings per share/unit, for the period indicated:      Successor Predecessor  Three Months Four Months Three Months Five Months Nine Months  Ended Ended Ended Ended Ended  September 30, September 30, September 30, May 31, September 30,  2018 2018 2017 2018 2017  Net loss attributable to Successor/  Predecessor $ (9,760) $ (10,298) $ (17,888) $ (610,525) $ (93,880)  Predecessor's general partner’s 2%  interest in net loss - - 358 12,211 1,878  Earnings attributable to Predecessor's  unvested phantom units - - - - -  Net loss available to common  stockholders/limited partners $ (9,760) $ (10,298) $ (17,530) $ (598,314) $ (92,002)   Weighted average common shares/units  outstanding:  Basic 10,028 10,021 49,369 49,369 49,353  Dilutive effect of potential  common shares/units - - - - -  Diluted 10,028 10,021 49,369 49,369 49,353   Net earnings per share/unit:  Basic $ (0.97) $ (1.03) $ (0.36) $ (12.12) $ (1.86)  Diluted $ (0.97) $ (1.03) $ (0.36) $ (12.12) $ (1.86)   Antidilutive warrants (1) 800,000 800,000 - - - _____________ (1) Amount represents warrants to purchase common stock that are excluded from the diluted net earnings per share calculations because of their antidilutive effect.

OTHER SUPPLEMENTAL INFORMATION

OTHER SUPPLEMENTAL INFORMATION (Tables)	9 Months Ended
	Sep. 30, 2018
OTHER SUPPLEMENTAL INFORMATION [Abstract]
Supplemental Cash Flows and Non-Cash Transactions	Supplemental cash flows and noncash transactions were as follows:     Successor Predecessor  Four Months Five Months Nine Months  Ended Ended Ended  September 30, 2018 May 31, 2018 September 30, 2017  Supplemental cash flows information:  Cash paid for interest $ 4,383 $ 6,008 $ 22,090  Cash paid for reorganization items (1) 8,733 6,691 - ___________ (1) Includes approximately $6.9 million disbursed from the restricted cash account during the four months ended September 30, 2018 .        Successor Predecessor  September 30, 2018 September 30, 2017   Non-cash transactions:  Costs for additions to oil and natural gas properties  in accounts payable and accrued liabilities $ 4,232 $ 9,840 
Schedule of Accounts Payable and Accrued Liabilities	 Accounts payable and accrued liabilities consisted of the following:      Successor Predecessor  September 30, December 31,  2018 2017  Lease operating expenses $ 11,041 $ 11,411  Production and ad valorem taxes 4,969 6,351  Costs for additions to oil and natural gas properties 4,232 12,748  General and administrative expenses 2,881 3,331  Current portion of ARO 2,716 3,170  Derivative settlements 1,126 573  Reorganization items 304 -  Interest 58 5,820  Other 344 413  Total $ 27,671 $ 43,817 

ORGANIZATION AND NATURE OF BU_3

ORGANIZATION AND NATURE OF BUSINESS (Narrative) (Details) - USD ($) $ in Thousands	5 Months Ended	9 Months Ended	12 Months Ended
	May 31, 2018	Sep. 30, 2017	Dec. 31, 2017	Dec. 31, 2016
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Cash and cash equivalents	$ 21,082
Accounting Standards Update 2016-18 [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Cash and cash equivalents			$ 5,500
Net cash (used in) provided by investing activities			(15,000)
Predecessor [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Cash and cash equivalents	35,020		4,896
Cash and cash equivalents and restricted cash	28,732	$ 13,910	$ 4,896	$ 57,633
Net cash (used in) provided by investing activities	$ (29,046)	$ (67,059)

EMERGENCE FROM VOLUNTARY REOR_2

EMERGENCE FROM VOLUNTARY REORGANIZATION UNDER CHAPTER 11 (Narrative) (Details) - USD ($) $ / shares in Units, $ in Thousands	Jun. 04, 2018	Jun. 04, 2018	May 31, 2018	Mar. 13, 2018	Mar. 31, 2018	May 31, 2018	Sep. 30, 2018
Bankruptcy proceedings, date petition for bankruptcy filed							Apr. 2, 2018
Bankruptcy proceedings, description of proceedings							On April 2, 2018 (the "Petition Date"), the Debtors each filed Chapter 11 proceedings for relief under Chapter 11 in the Bankruptcy Court. The Debtors' Chapter 11 proceedings were jointly administered under the caption In re EV Energy Partners, L.P., et al., Case No. 18-10814.On May 17, 2018, the Bankruptcy Court entered the Confirmation Order confirming the Debtors' Plan. On June 4, 2018, the Debtors satisfied the conditions to effectiveness of the Plan, the Plan became effective in accordance with its terms and the Company emerged from bankruptcy. Although the Company is no longer a debtor-in-possession, the Company was a debtor-in-possession from April 2, 2018 through June 4, 2018. As such, certain aspects of the Chapter 11 proceedings and related matters are described below in order to provide context to the Company's financial condition and results of operations for the period presented.
Plan of reorganization, date plan confirmed							May 17, 2018
Plan of reorganization, date plan is effective							Jun. 4, 2018
Plan of reorganization, terms of plan							In accordance with the Plan, on the Effective Date:The Successor issued (i) 9,500,000 new shares of its common stock, par value $0.01 per share ("common stock") pro rata to holders of the Senior Notes with claims allowed under the Plan; (ii) 500,016 shares of common stock pro rata to holders of units of EVEP prior to the Effective Date; (iii) 800,000 warrants (the "Warrants") to purchase 800,000 shares of the Company's common stock to holders of units of EVEP prior to the Effective Date exercisable for a five-year period commencing on the Effective Date entitling their holders upon exercise thereof, on a pro rata basis, to 8% of the total issued and outstanding common stock (including common stock as of the Effective Date issuable upon full exercise of the Warrants, but excluding any common stock issuable under the Company's Management Incentive Plan (the "MIP")), at a per share exercise price of $37.48; (iv) 79,000 shares of 8% Cumulative Nonparticipating Redeemable Series A Preferred Stock (the "Series A Preferred Stock") to its indirectly wholly-owned subsidiary EV Midstream, L.P. for consideration of $790,000; and (v) 21,000 shares of Series A Preferred Stock to one employee of the Company and one employee of EnerVest for consideration of services to the Company, which vest on the earlier of (i) June 4, 2019 or (ii) immediately prior to the consummation of a Sale Transaction as such term is defined in the Certificate of Designations, Preferences and Rights of the Series A Preferred Stock (the "Certificate of Designations");The holders of claims under the Predecessor's credit facility received full recovery, consisting of (i) their pro rata share of the $1 billion new reserve-based revolving loan (the "Exit Credit Facility"), as further discussed in Note 10; (ii) cash in amount equal to the accrued but unpaid interest payable to such lenders under the credit facility as of the Effective Date; and (iii) unfunded commitments and letter of credit participation under the Exit Credit Facility equal to the unfunded commitments and letter of credit participation of such lender as of the Effective Date;The Senior Notes were cancelled and the Predecessor's liability thereunder discharged, and the holders of the Notes received (directly or indirectly) their pro rata share of New Common Stock representing, in the aggregate, 95% of the New Common Stock on the Effective Date (subject to dilution by the MIP and the common shares issuable upon exercise of the Warrants);The Predecessor's common units were cancelled, and each common unitholder received its pro rata share of: (i) 5% of the New Common Shares and (ii) the Warrants;The holders of administrative expense claims, other priority claims and general unsecured creditors of the Predecessor received in exchange for their claims payment in full in cash or otherwise had their rights unimpaired under Title 11 of the United States Code;The Successor entered into a registration rights agreement (the "Registration Rights Agreement") with certain recipients of shares of its common stock pursuant to which the Successor agreed to, among other things, file a shelf registration statement (the "Initial Shelf Registration Statement") and use its reasonable best efforts to have the Initial Shelf Registration Statement declared effective as soon as possible after the date of its first Quarterly Report on Form 10-Q following the Effective Date;The Successor adopted the MIP, pursuant to which employees, directors, consultants and other service providers of the Company and its subsidiaries are eligible to receive stock options, stock appreciation rights, restricted stock, restricted stock units, other stock-based awards and cash-based awards. As of the Effective Date, an aggregate of 689,362 shares of common stock were reserved for issuance under the MIP, all of which may be granted in the form of incentive stock options;The terms of the Predecessor's board of directors automatically expired on the Effective Date. The Successor formed a new five-member board of directors consisting of the Chief Executive Officer and two new members designated by certain parties to the Restructuring Support Agreement and two independent members; andGeneral unsecured claims received, (i) if such claim was due and payable on or before the Effective Date, payment in full, in cash, or the unpaid portion of its allowed general unsecured claim, (ii) if such claim was not due and payable before the Effective Date, payment in the ordinary course, and (iii) other treatment, as may be agreed upon by the Debtors, the Supporting Noteholders and the holder of such general unsecured claim; andThe Company converted from a limited partnership to a corporation.
Common stock, par or stated value per share			$ 0.01			$ 0.01
Class of warrant or right, outstanding	800,000	800,000
Class of warrant or right, number of securities called by warrants or rights	800,000	800,000
Class of warrant or right exercisable period							5 years
Percentage of common stock outstanding	8.00%
Class of warrant or right, exercise price of warrants or rights	$ 37.48	$ 37.48
Credit facility, maximum borrowing capacity			$ 1,000,000			$ 1,000,000
Restructuring Support Agreement percentage of senior notes holders				70.00%
Plan support agreement lenders percentage of loans related to credit facility				94.00%	100.00%
Pro Rata Share Percentage of New Common Stock for Predecessor Unitholders	5.00%
Series A Preferred Stock [Member]
Preferred stock, dividend rate, percentage	8.00%
Senior Note Holders [Member]
Pro Rata Share Percentage of New Common Stock for Predecessor Unitholders	95.00%
Successor [Member]
Common stock, par or stated value per share	$ 0.01	$ 0.01					$ 0.01
Class of warrant or right, outstanding	800,000	800,000
Class of warrant or right, number of securities called by warrants or rights	800,000	800,000
Class of warrant or right exercisable period		5 years
Class of warrant or right, exercise price of warrants or rights	$ 37.48	$ 37.48
Stock issued during period value new issues			$ 100
Stock and Warrants Issued During Period, Value, Preferred Stock and Warrants						9,345
Successor [Member] | Employee [Member] | Series A Preferred Stock [Member]
Stock issued during period, shares, new issues	21,000	21,000
Successor [Member] | Senior Note Holders [Member]
Stock issued during period, shares, new issues	9,500,000
Stock issued during period value new issues						227,366
Successor [Member] | Predecessor Unit Holders [Member]
Stock issued during period, shares, new issues	500,016
Stock issued during period value new issues						$ 11,967
Successor [Member] | EV Midstream L.P. [Member] | Series A Preferred Stock [Member]
Stock issued during period, shares, new issues	79,000
Stock and Warrants Issued During Period, Value, Preferred Stock and Warrants	$ 790,000
Management Incentive Plan [Member]
Number of units and/or rights that may be awarded under long-term incentive plan	689,362	689,362

FRESH START ACCOUNTING (Narrati

FRESH START ACCOUNTING (Narrative) (Details) $ in Thousands	May 31, 2018USD ($)
Fresh-Start Adjustment [Line Items]
Enterprise value	$ 524,596
Minimum
Fresh-Start Adjustment [Line Items]
Enterprise value	450,000
Maximum
Fresh-Start Adjustment [Line Items]
Enterprise value	550,000
Weighted Average [Member]
Fresh-Start Adjustment [Line Items]
Enterprise value	$ 500,000

FRESH START ACCOUNTING (Reconci

FRESH START ACCOUNTING (Reconciliation of the Enterprise Value to the Estimated Fair Value of the Successor Common Stock) (Details) $ in Thousands	May 31, 2018USD ($)
FRESH START ACCOUNTING [Abstract]
Enterprise value	$ 524,596
Plus: Cash and cash equivalents	21,082
Less: Fair value of debt	(297,000)
Fair value of successor common stock	$ 248,678

FRESH START ACCOUNTING (Recon_2

FRESH START ACCOUNTING (Reconciliation of the Enterprise Value to the Reorganization Value of the Successor Assets) (Details) $ in Thousands	May 31, 2018USD ($)
FRESH START ACCOUNTING [Abstract]
Enterprise value	$ 524,596
Plus: Cash and cash equivalents	21,082
Plus: Other working capital liabilities	36,787
Plus: Other long-term liabilities	121,041
Reorganization value of Successor assets	$ 703,506

FRESH START ACCOUNTING (Schedul

FRESH START ACCOUNTING (Schedule of Fresh Start Adjustments) (Details) - USD ($) $ in Thousands	Sep. 30, 2018	May 31, 2018	Dec. 31, 2017
Current assets:
Cash and cash equivalents		$ 21,082
Current liabilities:
Other long-term liabilities		121,041
Reorganization Adjustments [Member]
Current assets:
Cash and cash equivalents		(13,938)
Restricted cash		7,650
Accounts receivable:
Oil, natural gas and natural gas liquids revenues		1,261
Related party		(1,503)
Other current assets		(527)
Total current assets		(7,057)
Other assets		1,941
Total assets		(5,116)
Current liabilities:
Accounts payable and accrued liabilities		2,177
Current portion of long-term debt		(297,000)
Total current liabilities		(294,823)
Liabilities subject to compromise		(356,066)
Long-term debt, net		297,000
Total liabilities		(353,889)
Commitments and contingencies (Note 11)
Stockholders' / owners' equity:
Total stockholders' / owners' equity		348,773
Total liabilities and equity		(5,116)
Fresh Start Adjustments [Member]
Accounts receivable:
Other current assets		(1,791)
Total current assets		(1,791)
Oil and natural gas properties, net		(739,486)
Other assets		(1,001)
Total assets		(742,278)
Current liabilities:
Accounts payable and accrued liabilities		(312)
Total current liabilities		(312)
Asset retirement obligations		(41,641)
Total liabilities		(41,953)
Commitments and contingencies (Note 11)
Stockholders' / owners' equity:
Total stockholders' / owners' equity		(700,325)
Total liabilities and equity		(742,278)
Predecessor [Member]
Current assets:
Cash and cash equivalents		35,020	$ 4,896
Accounts receivable:
Oil, natural gas and natural gas liquids revenues		48,986	47,694
Related party		1,503
Other		800	78
Other current assets		4,580	5,713
Total current assets		90,889	61,433
Oil and natural gas properties, net		1,355,504	1,375,527
Other assets		4,507	4,845
Total assets		1,450,900	1,441,805
Current liabilities:
Accounts payable and accrued liabilities		34,922	43,817
Current portion of long-term debt		297,000	605,549
Total current liabilities		331,922	653,956
Liabilities subject to compromise		356,066
Asset retirement obligations		161,661	158,793
Other long-term liabilities		1,021	1,044
Total liabilities		850,670
Commitments and contingencies (Note 11)
Stockholders' / owners' equity:
Predecessor common unitholders - 49,368,869 units issued and outstanding as of December 31, 2017		621,144	648,371
Predecessor general partner interest		(20,914)	(20,359)
Total stockholders' / owners' equity		600,230	628,012
Total liabilities and equity		1,450,900	$ 1,441,805
Predecessor [Member] | Reorganization Adjustments [Member]
Stockholders' / owners' equity:
Predecessor common unitholders - 49,368,869 units issued and outstanding as of December 31, 2017		65,175
Predecessor general partner interest		34,920
Predecessor [Member] | Fresh Start Adjustments [Member]
Stockholders' / owners' equity:
Predecessor common unitholders - 49,368,869 units issued and outstanding as of December 31, 2017		(686,319)
Predecessor general partner interest		(14,006)
Successor [Member]
Current assets:
Cash and cash equivalents	$ 5,693	21,082
Restricted cash		7,650
Accounts receivable:
Oil, natural gas and natural gas liquids revenues	52,340	50,247
Other	2,572	800
Other current assets	1,960	2,262
Total current assets	125,607	82,041
Oil and natural gas properties, net	415,260	616,018
Other assets	4,679	5,447
Total assets	545,546	703,506
Current liabilities:
Accounts payable and accrued liabilities	27,671	36,787
Total current liabilities	45,984	36,787
Asset retirement obligations	115,769	120,020
Long-term debt, net	133,000	297,000
Other long-term liabilities	1,022	1,021
Total liabilities		454,828
Commitments and contingencies (Note 11)
Stockholders' / owners' equity:
Successor common stock	100	100
Additional paid-in capital	249,672	248,578
Total stockholders' / owners' equity	239,227	248,678
Total liabilities and equity	$ 545,546	703,506
Successor [Member] | Reorganization Adjustments [Member]
Stockholders' / owners' equity:
Successor common stock		100
Additional paid-in capital		$ 248,578

FRESH START ACCOUNTING (Reorgan

FRESH START ACCOUNTING (Reorganization Adjustments and Fresh Start Adjustments) (Details) - USD ($) $ / shares in Units, $ in Thousands	May 31, 2018	Sep. 30, 2018	Sep. 30, 2018	May 31, 2018	Sep. 30, 2017	Jun. 04, 2018	Dec. 31, 2017
Cash and Cash Equivalents [Abstract]
Funding of the professional fees escrow account	$ (7,650)
Payment of debt issuance costs on the Successor Exit Credit Facility	(2,813)
Payment of professional fees	(1,591)	$ (972)
Payment of success fees	(1,573)
Payment of derivative settlement	(216)
Payment of accrued interest payable under the Predecessor credit facility	(135)
Transfer of funds from Predecessor's general partner	40
Changes in cash and cash equivalents	(13,938)			$ (13,938)
Cancellation of Related party claims	200
Accounts Payable and Accrued Liabilities [Abstract]
Recognition of payables for success fees	4,086
Recognition of payables for professional fees	32
Payment of professional fees	(1,590)
Payment of derivative settlement	(216)
Payment of accrued interest payable under the Predecessor credit facility	(135)
Net increase in accounts payable and accrued liabilities	2,177
Borrowings under credit facility reclassified to long-term debt	297,000			297,000
Disallowed interest payable not included in accrued interest payable	4,700			4,700
Liabilities Subject to Compromise [Abstract]
Senior Notes	343,348			343,348
Accrued interest payable	12,718			12,718
Total liabilities subject to compromise of Predecessor	356,066			356,066
Issuance of common stock to holders of the Senior Notes	(227,366)			$ (227,366)
Gain on settlement of liabilities subject to compromise	128,700
Contributions from general partner	$ 40
Successor common stock, shares issued	10,000,016			10,000,016
Common stock, par or stated value per share	$ 0.01			$ 0.01
Number of warrants issued	800,000			800,000
Fair value of warrants per share	$ 11.68
Stockholders' / owners' equity:
Fair value of successor common stock	$ 248,678			$ 248,678
Decrease in asset retirement obligations	(42,000)
Predecessor [Member]
Cash and Cash Equivalents [Abstract]
Payment of professional fees				(13,345)
Transfer of funds from Predecessor's general partner				40
Deferred financing cost related to credit facility	800			800
Accounts Payable and Accrued Liabilities [Abstract]
Net increase in accounts payable and accrued liabilities				(4,405)	$ (2,993)
Borrowings under credit facility reclassified to long-term debt							$ 605,549
Liabilities Subject to Compromise [Abstract]
Gain on settlement of liabilities subject to compromise				128,700
Contributions from general partner				40
Issuance of common stock to Predecessor common unitholders				(11,967)
Issuance of warrants to Predecessor common unitholders				(9,345)
Stockholders' / owners' equity:
Proved oil and natural gas properties	2,593,249			2,593,249
Oil and natural gas properties, gross	2,593,249			2,593,249
Accumulated depreciation, depletion and amortization	(1,237,745)			(1,237,745)			(1,191,559)
Oil and Gas Property, Successful Effort Method, Net, Total	1,355,504			1,355,504			$ 1,375,527
Successor [Member]
Cash and Cash Equivalents [Abstract]
Payment of professional fees			$ (1,780)
Deferred financing cost related to credit facility	2,800			2,800
Accounts Payable and Accrued Liabilities [Abstract]
Net increase in accounts payable and accrued liabilities			4,183
Borrowings under credit facility reclassified to long-term debt		$ 133,000	$ 133,000
Liabilities Subject to Compromise [Abstract]
Successor common stock, shares issued		10,054,816	10,054,816
Common stock, par or stated value per share		$ 0.01	$ 0.01			$ 0.01
Stockholders' / owners' equity:
Issuance of successor commons stock to predecessor equity, value	100
Additional paid-in capital from issuance of Successor common stock	239,233			239,233
Additional paid-in capital from issuance of Successor warrants	9,345			9,345
Fair value of successor common stock	248,678	$ 239,227	$ 239,227	248,678
Proved oil and natural gas properties	547,136			547,136
Unproved oil and natural gas properties	68,882			68,882
Oil and natural gas properties, gross	616,018			616,018
Accumulated depreciation, depletion and amortization		(7,551)	(7,551)
Oil and Gas Property, Successful Effort Method, Net, Total	616,018	$ 415,260	$ 415,260	$ 616,018
General Partner Interest
Cash and Cash Equivalents [Abstract]
Transfer of funds from Predecessor's general partner	40
Liabilities Subject to Compromise [Abstract]
Gain on settlement of liabilities subject to compromise	2,426
Contributions from general partner	40
Cancellation of Predecessor common unitholders / general partner interest	32,454
Net impact to accumulated deficit	34,920
Common Unitholders
Liabilities Subject to Compromise [Abstract]
Gain on settlement of liabilities subject to compromise	118,940
Issuance of common stock to Predecessor common unitholders	(11,967)
Issuance of warrants to Predecessor common unitholders	(9,345)
Cancellation of Predecessor common unitholders / general partner interest	(32,453)
Net impact to accumulated deficit	$ 65,175

FRESH START ACCOUNTING (Summary

FRESH START ACCOUNTING (Summary of Reorganization Items) (Details) - USD ($) $ in Thousands	May 31, 2018	Sep. 30, 2018	Sep. 30, 2018	May 31, 2018
Gain on settlement of liabilities subject to compromise	$ 128,700
Payment of professional fees	$ (1,591)	$ (972)
Reorganization items, net		(972)
Predecessor [Member]
Gain on settlement of liabilities subject to compromise				$ 128,700
Fresh start valuation adjustments				(700,325)
Payment of professional fees				(13,345)
Other				(2,355)
Reorganization items, net				$ (587,325)
Successor [Member]
Payment of professional fees			$ (1,780)
Reorganization items, net		$ (972)	$ (1,780)

REVENUE (Narrative) (Details)

REVENUE (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended		4 Months Ended	5 Months Ended	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	May 31, 2018	Sep. 30, 2017	Dec. 31, 2017
Oil, natural gas and natural gas liquids revenues			$ 89,942
Lease operating expenses			37,656
Allowance for doubtful accounts receivable	$ 0		0			$ 0
Difference between Revenue Guidance in Effect before and after Topic 606 [Member]
Oil, natural gas and natural gas liquids revenues			2,013
Lease operating expenses			2,013
Predecessor [Member]
Oil, natural gas and natural gas liquids revenues		$ 52,022		$ 110,307	$ 163,745
Lease operating expenses		$ 26,608		45,372	$ 76,782
Predecessor [Member] | Difference between Revenue Guidance in Effect before and after Topic 606 [Member]
Oil, natural gas and natural gas liquids revenues				2,054
Lease operating expenses				$ 2,054
Successor [Member]
Oil, natural gas and natural gas liquids revenues	68,407		89,942
Lease operating expenses	28,281		$ 37,656
Successor [Member] | Difference between Revenue Guidance in Effect before and after Topic 606 [Member]
Oil, natural gas and natural gas liquids revenues	1,564
Lease operating expenses	$ 1,564

REVENUE (Schedule of Topic 606

REVENUE (Schedule of Topic 606 Impact) (Details) - USD ($) $ in Thousands	3 Months Ended		4 Months Ended	5 Months Ended	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	May 31, 2018	Sep. 30, 2017
Oil, natural gas and natural gas liquids revenues			$ 89,942
Lease operating expenses			37,656
Difference between Revenue Guidance in Effect before and after Topic 606 [Member]
Oil, natural gas and natural gas liquids revenues			2,013
Lease operating expenses			2,013
Calculated under Revenue Guidance in Effect before Topic 606 [Member]
Oil, natural gas and natural gas liquids revenues			87,929
Lease operating expenses			35,643
Predecessor [Member]
Oil, natural gas and natural gas liquids revenues		$ 52,022		$ 110,307	$ 163,745
Lease operating expenses		$ 26,608		45,372	$ 76,782
Predecessor [Member] | Difference between Revenue Guidance in Effect before and after Topic 606 [Member]
Oil, natural gas and natural gas liquids revenues				2,054
Lease operating expenses				2,054
Predecessor [Member] | Calculated under Revenue Guidance in Effect before Topic 606 [Member]
Oil, natural gas and natural gas liquids revenues				108,253
Lease operating expenses				$ 43,318
Successor [Member]
Oil, natural gas and natural gas liquids revenues	$ 68,407		89,942
Lease operating expenses	28,281		$ 37,656
Successor [Member] | Difference between Revenue Guidance in Effect before and after Topic 606 [Member]
Oil, natural gas and natural gas liquids revenues	1,564
Lease operating expenses	1,564
Successor [Member] | Calculated under Revenue Guidance in Effect before Topic 606 [Member]
Oil, natural gas and natural gas liquids revenues	66,843
Lease operating expenses	$ 26,717

REVENUE (Schedule of Revenue Di

REVENUE (Schedule of Revenue Disaggregated by Product and Service) (Details) - USD ($) $ in Thousands	3 Months Ended	4 Months Ended	5 Months Ended
	Sep. 30, 2018	Sep. 30, 2018	May 31, 2018
Predecessor [Member]
Disaggregated revenues			$ 111,031
Predecessor [Member] | Aggregate Products [Member]
Disaggregated revenues			110,307
Predecessor [Member] | Oil Product [Member]
Disaggregated revenues			42,460
Predecessor [Member] | Natural Gas Product [Member]
Disaggregated revenues			40,951
Predecessor [Member] | Natural Gas Liquids Product [Member]
Disaggregated revenues			26,896
Predecessor [Member] | Wet Gas Products [Member]
Disaggregated revenues			8,400
Predecessor [Member] | Wet Gas Natural Gas [Member]
Disaggregated revenues			3,200
Predecessor [Member] | Wet Gas Natural Gas Liquids [Member]
Disaggregated revenues			5,200
Predecessor [Member] | Transportation and Marketing Services [Member]
Disaggregated revenues			$ 724
Successor [Member]
Disaggregated revenues	$ 68,966	$ 90,686
Successor [Member] | Aggregate Products [Member]
Disaggregated revenues	68,407	89,942
Successor [Member] | Oil Product [Member]
Disaggregated revenues	23,254	30,415
Successor [Member] | Natural Gas Product [Member]
Disaggregated revenues	26,494	35,158
Successor [Member] | Natural Gas Liquids Product [Member]
Disaggregated revenues	18,659	24,369
Successor [Member] | Wet Gas Products [Member]
Disaggregated revenues	5,900	7,400
Successor [Member] | Wet Gas Natural Gas [Member]
Disaggregated revenues	2,000	2,500
Successor [Member] | Wet Gas Natural Gas Liquids [Member]
Disaggregated revenues	3,900	4,900
Successor [Member] | Transportation and Marketing Services [Member]
Disaggregated revenues	$ 559	$ 744

SHARE-BASED COMPENSATION (Narra

SHARE-BASED COMPENSATION (Narrative) (Details) - USD ($) $ / shares in Units, $ in Thousands	Jun. 04, 2018	Jun. 04, 2018	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	May 31, 2018	Sep. 30, 2018	Sep. 30, 2017
Management Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of units and/or rights that may be awarded under long-term incentive plan	689,362	689,362
Restricted Stock [Member] | Management Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation cost			$ 1,100		$ 1,100
Granted					54,800
Weighted average fair value of phantom units					$ 19.99
Units vested, fair value					$ 1,100
Shares forfeited			0		0
Number of shares available for grant			600,000		600,000		600,000
Unvested Phantom Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period						4 years
Accelerated compensation cost						$ 2,800
Units vested, fair value						6,700
Series A Preferred Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation cost			$ 49		$ 49
Deferred compensation arrangement with individual, fair value of shares issued							$ 200
Predecessor [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation cost						$ 3,784		$ 3,290
Shares forfeited						51,686
Predecessor [Member] | Unvested Phantom Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation cost				$ 1,100		$ 1,000		$ 3,300
Successor [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation cost					$ 1,144
Employee [Member] | Successor [Member] | Series A Preferred Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock issued during period, shares, new issues	21,000	21,000

SHARE-BASED COMPENSATION (Activ

SHARE-BASED COMPENSATION (Activity Related To Units) (Details) - Predecessor [Member]	5 Months Ended
	May 31, 2018$ / sharesshares
Number of Units
Nonvested units as of December 31, 2017 | shares	1,511,920
Vested | shares	(1,460,234)
Forfeited | shares	(51,686)
Nonvested units as of May 31, 2018 | shares
Weighted Average Grant Date Fair Value per Phantom Unit
Nonvested units as of December 31, 2017 | $ / shares	$ 4.54
Vested | $ / shares	4.58
Forfeited | $ / shares	3.42
Nonvested units as of May 31, 2018 | $ / shares

Divestitures (Narrative) (Detai

Divestitures (Narrative) (Details) - USD ($) shares in Millions, $ in Millions	Aug. 31, 2018	Aug. 31, 2018
Magnolia Oil & Gas Parent LLC and Magnolia Oil & Gas Corporation [Member] | Central Texas and Karnes County Oil and Gas Properties [Member]
Significant Acquisitions and Disposals [Line Items]
Total consideration received, net of preliminary purchase price adjustments	$ 133.3
Shares issued by acquirer	4.2
Total consideration received based on closing price of shares, net of preliminary purchase price adjustments	$ 191.5
Third Party Acquirer [Member] | Central Texas Oil and Gas Properties [Member]
Significant Acquisitions and Disposals [Line Items]
Total consideration received, net of preliminary purchase price adjustments		$ 3.5

RISK MANAGEMENT (Narrative) (De

RISK MANAGEMENT (Narrative) (Details) - USD ($) $ in Millions	1 Months Ended	9 Months Ended
	Apr. 30, 2018	Sep. 30, 2018
RISK MANAGEMENT [Abstract]
Description of derivative risk management policy		The Company's business activities expose it to risks associated with changes in the market price of oil, natural gas and natural gas liquids. In addition, the Company's floating rate credit facility exposes it to risks associated with changes in interest rates. As such, future earnings are subject to fluctuation due to changes in the market prices of oil, natural gas and natural gas liquids and interest rates. The Company uses derivatives to reduce its risk of volatility in the prices of oil, natural gas and natural gas liquids and interest rates. The Company policies do not permit the use of derivatives for speculative purposes.
Derivative, cash received on hedge	$ 1.6

RISK MANAGEMENT (Commodity Cont

RISK MANAGEMENT (Commodity Contracts) (Details)	Sep. 30, 2018MMBTU$ / MMBTU$ / MBblsMMBbls
Oil | Swaps - October 2018 to December 2018
Derivative Instruments Related to Oil and Gas Production [Line Items]
Hedged Volume (MBbls) | MMBbls	276
Weighted Average Fixed Price | $ / MBbls	66.34
Oil | Swaps - January 2019 to December 2019
Derivative Instruments Related to Oil and Gas Production [Line Items]
Hedged Volume (MBbls) | MMBbls	1,022
Weighted Average Fixed Price | $ / MBbls	63.02
Oil | Swaps - January 2020 to December 2020
Derivative Instruments Related to Oil and Gas Production [Line Items]
Hedged Volume (MBbls) | MMBbls	732
Weighted Average Fixed Price | $ / MBbls	60.51
Natural Gas [Member] | Swaps - October 2018 to December 2018
Derivative Instruments Related to Oil and Gas Production [Line Items]
Hedged Volume (MMBtus) | MMBTU	8,280
Weighted Average Fixed Price | $ / MMBTU	2.91
Natural Gas [Member] | Swaps - January 2019 to December 2019
Derivative Instruments Related to Oil and Gas Production [Line Items]
Hedged Volume (MMBtus) | MMBTU	31,025
Weighted Average Fixed Price | $ / MMBTU	2.77
Natural Gas Liquids [Member] | Swaps - October 2018 to December 2018
Derivative Instruments Related to Oil and Gas Production [Line Items]
Hedged Volume (MBbls) | MMBbls	276
Weighted Average Fixed Price | $ / MBbls	20.82
Natural Gas Liquids [Member] | Swaps - January 2019 to December 2019
Derivative Instruments Related to Oil and Gas Production [Line Items]
Hedged Volume (MBbls) | MMBbls	1,095
Weighted Average Fixed Price | $ / MBbls	18.58
Natural Gas Liquids [Member] | Swaps - January 2020 to December 2020
Derivative Instruments Related to Oil and Gas Production [Line Items]
Hedged Volume (MBbls) | MMBbls	768.6
Weighted Average Fixed Price | $ / MBbls	17.68

RISK MANAGEMENT (Fair Value of

RISK MANAGEMENT (Fair Value of Derivatives) (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Predecessor [Member]
Derivative Assets [Abstract]
Derivative asset, fair value		$ 3,402
Derivative asset, liability		(350)
Derivative asset		3,052
Derivative Liabilities [Abstract]
Derivative liability, fair value		746
Derivative liability, asset		(350)
Derivative liability		$ 396
Successor [Member]
Derivative Assets [Abstract]
Derivative asset, fair value	$ 132
Derivative asset, liability	(132)
Derivative Liabilities [Abstract]
Derivative liability, fair value	28,940
Derivative liability, asset	(132)
Derivative liability	18,313
Long-term derivative liability	10,495
Net recorded fair value	28,808
Successor [Member] | Current Derivatives Asset [Member]
Derivative Assets [Abstract]
Derivative asset, fair value	8
Derivative asset, liability	(8)
Successor [Member] | Noncurrent Derivative Asset [Member]
Derivative Assets [Abstract]
Derivative asset, fair value	124
Derivative asset, liability	(124)
Successor [Member] | Current Derivatives Liability [Member]
Derivative Liabilities [Abstract]
Derivative liability, fair value	18,321
Derivative liability, asset	(8)
Derivative liability	18,313
Successor [Member] | Noncurrent Derivative Liability [Member]
Derivative Liabilities [Abstract]
Derivative liability, fair value	10,619
Derivative liability, asset	(124)
Long-term derivative liability	$ 10,495

FAIR VALUE MEASUREMENTS (Narrat

FAIR VALUE MEASUREMENTS (Narrative) (Details) - USD ($) shares in Millions	May 31, 2018	Aug. 31, 2018	Jun. 30, 2018	May 31, 2018	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	May 31, 2018	Sep. 30, 2017	Dec. 31, 2017
Fair Value Measurements [Line Items]
Senior notes, fair value	$ 297,000,000			$ 297,000,000				$ 297,000,000
Significant Other Observable Inputs (Level 2)
Fair Value Measurements [Line Items]
Common stock of Magnolia traded in public exchange		4.2
Lock in period of equity securities		120 days
Predecessor [Member]
Fair Value Measurements [Line Items]
Impairment of oil and gas properties						$ 32,000		3,000	$ 68,016,000
Predecessor [Member] | 8.0% Senior Notes due 2019
Fair Value Measurements [Line Items]
Senior notes maturity date	Apr. 15, 2019
Senior notes, fair value										$ 176,800,000
Senior notes, carrying amount										$ 342,500,000
Predecessor [Member] | Nonrecurring basis | Proved Properties [Member]
Fair Value Measurements [Line Items]
Impairment of oil and gas properties				$ 0				$ 0	67,700,000
Predecessor [Member] | Nonrecurring basis | Proved Property Monroe Field [Member]
Fair Value Measurements [Line Items]
Impairment of oil and gas properties									15,300,000
Predecessor [Member] | Nonrecurring basis | Proved Property East Texas [Member]
Fair Value Measurements [Line Items]
Impairment of oil and gas properties									2,900,000
Predecessor [Member] | Nonrecurring basis | Proved Property Mid Continent Area And Permian Basin [Member]
Fair Value Measurements [Line Items]
Impairment of oil and gas properties									$ 49,500,000
Successor [Member]
Fair Value Measurements [Line Items]
Impairment of oil and gas properties					$ 2,565,000		$ 2,565,000
Successor [Member] | Nonrecurring basis | Proved Property in Central Texas and Karnes County [Member]
Fair Value Measurements [Line Items]
Impairment of oil and gas properties			$ 2,600,000		$ 2,600,000

FAIR VALUE MEASUREMENTS (Fair V

FAIR VALUE MEASUREMENTS (Fair Value Hierarchy for Assets and Liabilities Measured at Fair Value on Recurring Basis) (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Predecessor [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Derivative asset, fair value		$ 3,402
Derivative liability, fair value		746
Predecessor [Member] | Recurring basis
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Derivative asset, fair value		3,402
Derivative liability, fair value		746
Predecessor [Member] | Recurring basis | Commodity contracts
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Derivative asset, fair value		2,696
Derivative liability, fair value		721
Predecessor [Member] | Recurring basis | Interest rate swaps
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Derivative asset, fair value		706
Derivative liability, fair value		25
Predecessor [Member] | Recurring basis | Significant Other Observable Inputs (Level 2)
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Derivative asset, fair value		3,402
Derivative liability, fair value		746
Predecessor [Member] | Recurring basis | Significant Other Observable Inputs (Level 2) | Commodity contracts
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Derivative asset, fair value		2,696
Derivative liability, fair value		721
Predecessor [Member] | Recurring basis | Significant Other Observable Inputs (Level 2) | Interest rate swaps
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Derivative asset, fair value		706
Derivative liability, fair value		$ 25
Successor [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Derivative asset, fair value	$ 132
Equity Securities, FV-NI	63,042
Derivative liability, fair value	28,940
Successor [Member] | Recurring basis
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Equity Securities, FV-NI	63,042
Assets, Fair Value Disclosure, Total	63,174
Successor [Member] | Recurring basis | Commodity contracts
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Derivative asset, fair value	132
Derivative liability, fair value	28,940
Successor [Member] | Recurring basis | Significant Other Observable Inputs (Level 2)
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Equity Securities, FV-NI	63,042
Assets, Fair Value Disclosure, Total	63,174
Successor [Member] | Recurring basis | Significant Other Observable Inputs (Level 2) | Commodity contracts
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Derivative asset, fair value	132
Derivative liability, fair value	28,940
Successor [Member] | Recurring basis | Significant Unobservable Inputs (Level 3)
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Equity Securities, FV-NI
Assets, Fair Value Disclosure, Total
Successor [Member] | Recurring basis | Significant Unobservable Inputs (Level 3) | Commodity contracts
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Derivative asset, fair value
Derivative liability, fair value

ASSET RETIREMENT OBLIGATIONS (N

ASSET RETIREMENT OBLIGATIONS (Narrative) (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Predecessor [Member]
Asset Retirement Obligation Current		$ 3,170
Successor [Member]
Asset Retirement Obligation Current	$ 2,716

ASSET RETIREMENT OBLIGATIONS (C

ASSET RETIREMENT OBLIGATIONS (Changes in Aggregate Asset Retirement Obligation) (Details) - USD ($) $ in Thousands	3 Months Ended		4 Months Ended	5 Months Ended	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	May 31, 2018	Sep. 30, 2017
Fresh start adjustments				$ (41,953)
Predecessor [Member]
Balance at beginning of period			$ 164,831	161,963
Liabilities incurred				77
Accretion expense		$ 1,905		3,176	$ 5,774
Settlements and divestitures				(385)
Balance at end of period				164,831
Successor [Member]
Balance at beginning of period			122,878
Liabilities incurred			6
Accretion expense	$ 2,345		3,134
Settlements and divestitures			(7,533)
Balance at end of period	$ 118,485		$ 118,485	$ 122,878

LONG-TERM DEBT (Narrative) (Det

LONG-TERM DEBT (Narrative) (Details) - USD ($) $ in Millions	Jun. 04, 2018	May 31, 2018	Sep. 30, 2018	Aug. 31, 2018	Dec. 31, 2017
Debt Instrument [Line Items]
Credit facility, maximum borrowing capacity		$ 1,000
Pro Rata Share Percentage of New Common Stock for Predecessor Unitholders	5.00%
Revolving Credit Facility [Member] | Secured Debt [Member]
Debt Instrument [Line Items]
Debt instrument, covenant compliance			As of September 30, 2018, the Company was in compliance with all of these financial covenants.
Predecessor [Member] | Secured Debt [Member]
Debt Instrument [Line Items]
Credit facility, maximum borrowing capacity		$ 1,000
Credit facility, expiration date		2020-02
Weighted average effective interest rate		5.47%			4.82%
Line of credit, borrowing base		$ 325
Predecessor [Member] | Standby Letters of Credit [Member]
Debt Instrument [Line Items]
Credit facility, maximum borrowing capacity		100
Letters of credit outstanding, amount		$ 0.2
Successor [Member] | Revolving Credit Facility [Member] | Secured Debt [Member]
Debt Instrument [Line Items]
Credit facility, maximum borrowing capacity	$ 1,000
Senior credit facility, expiration date			Feb. 26, 2021
Weighted average effective interest rate			5.25%
Reduction in borrowing base				$ 60.3
Line of credit, borrowing base			$ 264.7
Ratio of indebtedness to earnings			4
Debt instrument ratio current consolidated assets to current consolidated liabilities			1
Debt instrument covenant percentage of total value of mortgaged properties evaluated in reserve report			95.00%
Debt instrument covenant percentage related to projected production volumes			70.00%
Total debt to earnings ratio required under credit facility			4
Percentage of cash, per current borrowing base			5.00%
Amount of cash, equivalent to percentage			$ 30
Successor [Member] | Standby Letters of Credit [Member]
Debt Instrument [Line Items]
Credit facility, maximum borrowing capacity	$ 50
Letters of credit outstanding, amount			$ 0.2
8.0% Senior Notes due 2019 | Predecessor [Member]
Debt Instrument [Line Items]
Senior unsecured notes, stated interest rate		8.00%
Senior notes maturity date		Apr. 15, 2019
Borrowing Base Determination, Period One | Successor [Member] | Revolving Credit Facility [Member] | Secured Debt [Member]
Debt Instrument [Line Items]
Borrowing base scheduled redetermination date			--04-01
Borrowing Base Determination, Period Two | Successor [Member] | Revolving Credit Facility [Member] | Secured Debt [Member]
Debt Instrument [Line Items]
Borrowing base scheduled redetermination date			--10-01
Letter of Credit
Debt Instrument [Line Items]
Credit facility, maximum borrowing capacity		$ 100
Senior Note Holders [Member]
Debt Instrument [Line Items]
Pro Rata Share Percentage of New Common Stock for Predecessor Unitholders	95.00%

LONG-TERM DEBT (Long Term Debt)

LONG-TERM DEBT (Long Term Debt) (Details) - USD ($) $ in Thousands	Sep. 30, 2018	May 31, 2018	Dec. 31, 2017
Long-term debt, Total		$ 297,000
Predecessor [Member]
Credit facility outstanding			$ 263,000
Long-term debt, Total			605,549
Less: Current portion of long-term debt		(297,000)	(605,549)
Predecessor [Member] | 8.0% Senior Notes due 2019
Senior notes, outstanding			343,348
Unamortized discount and debt issuance costs			(1,701)
Unaccreted premium			902
Long-term debt, Total			$ 342,549
Debt instrument, unamortized discount, imputed interest			8.49%
Debt instrument, unaccreted expense, imputed interest			7.43%
Successor [Member]
Credit facility outstanding	$ 133,000
Long-term debt, Total	133,000
Long-term debt, net	$ 133,000	$ 297,000

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Narrative) (Details) - USD ($)	Jun. 04, 2018	Sep. 30, 2018	Aug. 31, 2018	Sep. 30, 2018	Dec. 31, 2017
COMMITMENTS AND CONTINGENCIES [Abstract]
Long-term Purchase Commitment, Description				On the Effective Date, Harvest entered into a Services Agreement (the "Services Agreement") with EnerVest, Ltd. and EnerVest Operating, L.L.C. (together, the "EnerVest Group"). Pursuant to the Services Agreement, the EnerVest Group will provide certain administrative, management, operating and other services and support to Harvest (the "Services") following the Effective Date. In addition, the EnerVest Group will also provide Harvest with sufficient office space, equipment and office supplies pursuant to the Services Agreement. The Services Agreement covers the people EnerVest employs who provide direct support to the Company's operations; however, the Services Agreement does not cover the six full-time employees of Harvest which include the Chief Executive Officer and the Chief Financial Officer. The management fee is subject to an annual redetermination by agreement of the parties and may also be adjusted for acquisitions or divestitures over $5 million. Prior to the Central Texas divestiture, Harvest paid the EnerVest Group a management fee equal to $1,433,333 per month. As a result of the Central Texas divestiture, the fee was reduced by $288,375 per month. Starting in September 2018, Harvest will pay to the EnerVest Group a management fee equal to $1,144,958 per month. The EnerVest Group will provide the Services until December 31, 2020.
Long-term purchase commitment, amount	$ 1,433,333	$ 1,144,958
Service agreement acquisition and/or divestiture minimum amount	$ 5,000,000
Reduction in fee			$ 288,375
Loss contingency accrual		$ 0		$ 0	$ 0

INCOME TAXES (Narrative) (Detai

INCOME TAXES (Narrative) (Details) - USD ($)	1 Months Ended	3 Months Ended	5 Months Ended	9 Months Ended
	Jun. 30, 2018	Sep. 30, 2018	May 31, 2018	Sep. 30, 2017
Deferred tax assets, valuation allowance		$ 22,900,000
Deferred tax assets, net		22,900,000
Income tax expense (benefit)	$ 0	$ 0
State and Local Jurisdiction [Member]
Income tax expense (benefit)			$ 200,000
Maximum | State and Local Jurisdiction [Member]
Income tax expense (benefit)				$ (100,000)

EQUITY (Narrative) (Details)

EQUITY (Narrative) (Details) - USD ($) $ / shares in Units, $ in Thousands	Jun. 04, 2018	Jun. 04, 2018	May 31, 2018	May 31, 2018	Sep. 30, 2018
Stockholders Equity Note [Line Items]
Common stock, shares, outstanding	10,000,016	10,000,016
Successor common stock, shares issued			10,000,016	10,000,016
Class of warrant or right, outstanding	800,000	800,000
Class of warrant or right, number of securities called by warrants or rights	800,000	800,000
Pro rata share percentage of new common stock for predecessor unitholders	5.00%
Percentage of common stock outstanding	8.00%
Class of warrant or right exercisable period					5 years
Class of warrant or right, exercise price of warrants or rights	$ 37.48	$ 37.48
Percentage of general partnership interest			2.00%
Senior Note Holders [Member]
Stockholders Equity Note [Line Items]
Common stock, shares, outstanding	9,500,000	9,500,000
Pro rata share percentage of new common stock for predecessor unitholders	95.00%
Predecessor Unit Holders [Member]
Stockholders Equity Note [Line Items]
Common stock, shares, outstanding	500,016	500,016
Predecessor [Member]
Stockholders Equity Note [Line Items]
Percentage of limited partnership interest				98.00%
Percentage of general partnership interest				2.00%
Units vested				1,460,234
Contribution from general partner				$ 40
Predecessor [Member] | Common Unitholders
Stockholders Equity Note [Line Items]
Common units outstanding			49,368,869	49,368,869
Predecessor [Member] | General Partner Interest
Stockholders Equity Note [Line Items]
Contribution from general partner				$ 40
Successor [Member]
Stockholders Equity Note [Line Items]
Common stock, shares, outstanding					10,042,468
Successor common stock, shares issued					10,054,816
Class of warrant or right, outstanding	800,000	800,000
Class of warrant or right, number of securities called by warrants or rights	800,000	800,000
Class of warrant or right exercisable period		5 years
Class of warrant or right, exercise price of warrants or rights	$ 37.48	$ 37.48

EQUITY (Schedule of Fair Value

EQUITY (Schedule of Fair Value Assumptions) (Details) $ / shares in Units, $ in Thousands	1 Months Ended
	Jun. 30, 2018USD ($)$ / shares
EQUITY [Abstract]
Risk-free interest rate	2.80%
Dividend yield	0.00%
Expected life (years)	5 years
Expected volatility	69.00%
Strike price | $ / shares	$ 37.48
Calculated fair value | $	$ 9,345

EQUITY (General Partner Incenti

EQUITY (General Partner Incentive Distributions with Respect to Specified Target Levels) (Details) - Predecessor [Member]	5 Months Ended
	May 31, 2018$ / shares
Minimum quarterly distribution
Distribution Made to Limited Partner [Line Items]
Total quarterly distributions target amount	$ 0.7615
Marginal Percentage Interest in Distributions, Limited Partner	98.00%
Marginal Percentage Interest in Distributions, General Partner	2.00%
First target distribution
Distribution Made to Limited Partner [Line Items]
Marginal Percentage Interest in Distributions, Limited Partner	98.00%
Marginal Percentage Interest in Distributions, General Partner	2.00%
First target distribution | Maximum
Distribution Made to Limited Partner [Line Items]
Total quarterly distributions target amount	$ 0.875725
Second target distribution
Distribution Made to Limited Partner [Line Items]
Marginal Percentage Interest in Distributions, Limited Partner	85.00%
Marginal Percentage Interest in Distributions, General Partner	15.00%
Second target distribution | Maximum
Distribution Made to Limited Partner [Line Items]
Total quarterly distributions target amount	$ 0.951875
Second target distribution | Minimum
Distribution Made to Limited Partner [Line Items]
Total quarterly distributions target amount	$ 0.875725
Thereafter
Distribution Made to Limited Partner [Line Items]
Marginal Percentage Interest in Distributions, Limited Partner	75.00%
Marginal Percentage Interest in Distributions, General Partner	25.00%
Thereafter | Minimum
Distribution Made to Limited Partner [Line Items]
Total quarterly distributions target amount	$ 0.951875

EARNINGS PER SHARE_UNIT (Detail

EARNINGS PER SHARE/UNIT (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	May 31, 2018	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	May 31, 2018	Sep. 30, 2017
Earnings Per Share Disclosure [Line Items]
Percentage of general partnership interest	2.00%
Predecessor [Member]
Earnings Per Share Disclosure [Line Items]
Net loss			$ (17,888)		$ (610,525)	$ (93,880)
General partner's 2% interest in net income (loss)			358		12,211	1,878
Net income (loss) allocated to stockholders and limited partners			$ (17,530)		$ (598,314)	$ (92,002)
Percentage of general partnership interest					2.00%
Limited partners' units issued					0
Weighted average limited partner units outstanding:
Weighted average common shares/units outstanding Basic			49,369		49,369	49,353
Total			49,369		49,369	49,353
Basic and diluted earnings per share / unit:
Basic			$ (0.36)		$ (12.12)	$ (1.86)
Diluted			$ (0.36)		$ (12.12)	$ (1.86)
Successor [Member]
Earnings Per Share Disclosure [Line Items]
Net loss		$ (9,760)		$ (10,298)
Net income (loss) allocated to stockholders and limited partners		$ (9,760)		$ (10,298)
Weighted average limited partner units outstanding:
Weighted average common shares/units outstanding Basic		10,028		10,021
Total		10,028		10,021
Basic and diluted earnings per share / unit:
Basic		$ (0.97)		$ (1.03)
Diluted		$ (0.97)		$ (1.03)
Equity awards not included in computation of diluted net income (loss) per limited partner unit		800,000		800,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($) $ in Thousands	May 31, 2018	Sep. 30, 2017	Sep. 30, 2018	May 31, 2018	Sep. 30, 2017	Dec. 31, 2017
Related Party Transaction [Line Items]
Percentage of general partnership interest	2.00%
EnerVest, Ltd.
Related Party Transaction [Line Items]
Percentage of ownership interest in EV Energy GP, L.P. (EV Energy GP)	71.25%			71.25%
Share of benefit				$ 700
Predecessor [Member]
Related Party Transaction [Line Items]
Percentage of general partnership interest				2.00%
Reimbursements related to oil and natural gas properties				$ 652
Predecessor [Member] | EnerVest, Ltd.
Related Party Transaction [Line Items]
Administrative fees paid to related party		$ 3,500		7,200	$ 10,500
Direct expenses incurred and reimbursed to related party		$ 4,500		$ 8,400	$ 14,000
Predecessor [Member] | EnerVest Operating [Member]
Related Party Transaction [Line Items]
Due to related parties, current						$ 4,200
Successor [Member]
Related Party Transaction [Line Items]
Reimbursements related to oil and natural gas properties			$ 1,091

OTHER SUPPLEMENTAL INFORMATIO_2

OTHER SUPPLEMENTAL INFORMATION (Supplemental Cash Flows and Non-Cash Transactions) (Details) - USD ($) $ in Thousands	4 Months Ended	5 Months Ended	9 Months Ended
	Sep. 30, 2018	May 31, 2018	Sep. 30, 2018	Sep. 30, 2017
Predecessor [Member]
Supplemental cash flows information:
Cash paid for interest		$ 6,008		$ 22,090
Cash paid for reorganization items		$ 6,691
Non-cash transactions:
Costs for additions to oil and natural gas properties in accounts payable and accrued liabilities				$ 9,840
Successor [Member]
Supplemental cash flows information:
Cash paid for interest	$ 4,383
Cash paid for reorganization items	8,733
Disbursed from restricted cash account	$ 6,900
Non-cash transactions:
Costs for additions to oil and natural gas properties in accounts payable and accrued liabilities			$ 4,232

OTHER SUPPLEMENTAL INFORMATIO_3

OTHER SUPPLEMENTAL INFORMATION (Schedule of Accounts Payable and Accrued Liabilities) (Details) - USD ($) $ in Thousands	Sep. 30, 2018	May 31, 2018	Dec. 31, 2017
Predecessor [Member]
Lease operating expenses			$ 11,411
Production and ad valorem taxes			6,351
Costs for additions to oil and natural gas properties			12,748
General and administrative expenses			3,331
Current portion of ARO			3,170
Derivative settlements			573
Interest			5,820
Other			413
Total		$ 34,922	$ 43,817
Successor [Member]
Lease operating expenses	$ 11,041
Production and ad valorem taxes	4,969
Costs for additions to oil and natural gas properties	4,232
General and administrative expenses	2,881
Current portion of ARO	2,716
Derivative settlements	1,126
Reorganization items	304
Interest	58
Other	344
Total	$ 27,671	$ 36,787