Berry Petroleum 10-Q 11 Aug 16 2016 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information	6 Months Ended
	Jun. 30, 2016shares
Entity Registrant Name	BERRY PETROLEUM COMPANY, LLC
Entity Central Index Key	778,438
Current Fiscal Year End Date	--12-31
Document Type	10-Q
Document Period End Date	Jun. 30, 2016
Amendment Flag	false
Entity Common Stock, Shares Outstanding	0
Entity Filer Category	Non-accelerated Filer
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q2
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	Yes
Entity Current Reporting Status	Yes

Condensed Balance Sheets (unaud

Condensed Balance Sheets (unaudited) - USD ($) $ in Thousands		Jun. 30, 2016	Dec. 31, 2015
Current assets:
Cash and cash equivalents		$ 15,008	$ 1,023
Accounts receivable – trade, net		51,304	46,053
Derivative instruments		185	13,218
Other current assets		19,213	20,897
Total current assets		85,710	81,191
Noncurrent assets:
Oil and natural gas properties (successful efforts method)		5,019,722	5,011,061
Less accumulated depletion and amortization		(2,719,219)	(1,596,165)
Oil and natural gas properties, successful efforts method, net		2,300,503	3,414,896
Other property and equipment		118,875	111,495
Less accumulated depreciation		(16,571)	(12,522)
Other property and equipment, net		102,304	98,973
Restricted cash		197,418	250,359
Other noncurrent assets		17,548	16,057
Noncurrent assets, excluding property, total		214,966	266,416
Total noncurrent assets		2,617,773	3,780,285
Total assets		2,703,483	3,861,476
Current liabilities:
Accounts payable and accrued expenses		122,892	125,748
Derivative instruments		1,694	2,241
Current portion of long-term debt	[1]	874,959	873,175
Other accrued liabilities		2,810	16,735
Total current liabilities		1,002,355	1,017,899
Long-term debt, net		0	845,368
Other noncurrent liabilities		180,522	212,050
Liabilities subject to compromise		852,426	0
Commitments and contingencies (Note 8)
Member’s equity:
Additional paid-in capital		2,798,713	2,798,713
Accumulated deficit		(2,130,533)	(1,012,554)
Total member's equity		668,180	1,786,159
Total liabilities and member’s equity		$ 2,703,483	$ 3,861,476
[1]	Due to existing and anticipated covenant violations, the Company’s credit facility was classified as current at June 30, 2016, and December 31, 2015.

Condensed Statements of Operati

Condensed Statements of Operations (unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Revenues and other:
Oil, natural gas and natural gas liquids sales	$ 99,831	$ 173,381	$ 183,297	$ 329,967
Electricity sales	5,118	6,609	9,329	11,760
Gains (losses) on oil and natural gas derivatives	1,026	(4,474)	1,534	(1,207)
Marketing revenues	851	839	1,884	3,220
Other revenues	1,813	1,535	3,861	3,431
Total revenues	108,639	177,890	199,905	347,171
Expenses:
Lease operating expenses	42,416	49,896	92,509	117,085
Electricity generation expenses	3,941	4,993	7,743	9,563
Transportation expenses	10,945	12,978	23,874	25,584
Marketing expenses	637	1,005	1,290	2,080
General and administrative expenses	24,748	37,102	49,920	58,289
Depreciation, depletion and amortization	41,186	63,052	100,029	136,031
Impairment of long-lived assets	0	0	1,030,588	272,000
Taxes, other than income taxes	9,995	22,196	24,308	45,528
(Gains) losses on sale of assets and other, net	425	(811)	233	(5,284)
Total expenses	134,293	190,411	1,330,494	660,876
Other income and (expenses):
Interest expense, net of amounts capitalized	(16,352)	(22,690)	(36,304)	(44,111)
Gain on extinguishment of debt	0	6,831	0	6,831
Other, net	(76)	(463)	(10)	(633)
Total other income and (expenses)	(16,428)	(16,322)	(36,314)	(37,913)
Reorganization items, net	49,086	0	49,086	0
Income (loss) before income taxes	7,004	(28,843)	(1,117,817)	(351,618)
Income tax expense (benefit)	164	(11)	162	(61)
Net income (loss)	$ 6,840	$ (28,832)	$ (1,117,979)	$ (351,557)

Condensed Statement of Member's

Condensed Statement of Member's Equity (unaudited) - 6 months ended Jun. 30, 2016 - USD ($) $ in Thousands	Total	Additional Paid-In Capital	Accumulated Deficit
Members' Equity at Dec. 31, 2015	$ 1,786,159	$ 2,798,713	$ (1,012,554)
Net loss	(1,117,979)	0	(1,117,979)
Members' Equity at Jun. 30, 2016	$ 668,180	$ 2,798,713	$ (2,130,533)

Condensed Statements of Cash Fl

Condensed Statements of Cash Flows (unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
Cash flow from operating activities:
Net loss	$ (1,117,979)	$ (351,557)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Depreciation, depletion and amortization	100,029	136,031
Impairment of long-lived assets	1,030,588	272,000
Gain on extinguishment of debt	0	(6,831)
Amortization and write-off of deferred financing fees	602	854
Gains on sale of assets and other, net	(642)	(2,991)
Deferred income taxes	71	(61)
Reorganization items, net	(56,968)	0
Derivatives activities:
Total (gains) losses	2,871	(1,853)
Cash settlements	8,022	32,943
Cash settlements on canceled derivatives	1,593	0
Changes in assets and liabilities:
(Increase) decrease in accounts receivable – trade, net	(8,296)	15,281
(Increase) decrease in other assets	(1,035)	3,515
Increase in accounts payable and accrued expenses	25,677	11,378
Decrease in other liabilities	(2,556)	(10,310)
Net cash provided by (used in) operating activities	(18,023)	98,399
Cash flow from investing activities:
Development of oil and natural gas properties	(12,360)	(3,076)
Purchases of other property and equipment	(7,599)	(2,982)
Decrease in restricted cash	53,418	0
Proceeds from sale of properties and equipment and other	142	11,302
Net cash provided by investing activities	33,601	5,244
Cash flow from financing activities:
Repayments of debt	(1,593)	(45,353)
Financing fees and other, net	0	11
Distribution to affiliate	0	(57,223)
Net cash used in financing activities	(1,593)	(102,565)
Net increase in cash and cash equivalents	13,985	1,078
Cash and cash equivalents:
Beginning	1,023	1,586
Ending	$ 15,008	$ 2,664

Basis of Presentation

Basis of Presentation	6 Months Ended
	Jun. 30, 2016
Basis of Presentation [Abstract]
Basis of Presentation	Basis of Presentation Nature of Business Berry Petroleum Company, LLC (“Berry” or the “Company”) was formed as a Delaware limited liability company on December 16, 2013, and is an indirect wholly owned subsidiary of Linn Energy, LLC (“LINN Energy”) engaged in the production and development of oil and natural gas. The Company’s predecessor, Berry Petroleum Company, was publicly traded from 1987 until December 2013. On December 16, 2013, the Company completed the transactions contemplated by the merger agreement between LINN Energy, LinnCo, LLC (“LinnCo”), an affiliate of LINN Energy, and Berry under which LinnCo acquired all of the outstanding common shares of Berry and the contribution agreement between LinnCo and LINN Energy, under which LinnCo contributed Berry to LINN Energy in exchange for LINN Energy units. Linn Acquisition Company, LLC, a direct subsidiary of LINN Energy, is currently the Company’s sole member. The Company’s properties are located in the United States (“U.S.”), in California (San Joaquin Valley and Los Angeles basins), Kansas and the Oklahoma Panhandle (Hugoton Basin), Utah (Uinta Basin), Colorado (Piceance Basin) and east Texas. Principles of Reporting The information reported herein reflects all normal recurring adjustments that are, in the opinion of management, necessary for the fair presentation of the results for the interim periods. Certain information and note disclosures normally included in annual financial statements prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) have been condensed or omitted under Securities and Exchange Commission (“SEC”) rules and regulations; as such, this report should be read in conjunction with the financial statements and notes in the Company’s Annual Report on Form 10-K for the year ended December 31, 2015. The results reported in these unaudited condensed financial statements should not necessarily be taken as indicative of results that may be expected for the entire year. Investments in noncontrolled entities over which the Company exercises significant influence are accounted for under the equity method. The condensed financial statements for previous periods include certain reclassifications that were made to conform to current presentation. Such reclassifications have no impact on previously reported net income (loss), member’s equity or cash flows. Bankruptcy Accounting As discussed further in Note 2, on May 11, 2016 (the “Petition Date”), the Company, LINN Energy and LinnCo (collectively, the “Debtors”), filed voluntary petitions (“Bankruptcy Petitions”) for relief under Chapter 11 of the U.S. Bankruptcy Code (“Bankruptcy Code”) in the U.S. Bankruptcy Court for the Southern District of Texas (“Bankruptcy Court”). During the pendency of the Chapter 11 proceedings, the Debtors will operate their businesses as “debtors-in-possession” under the jurisdiction of the Bankruptcy Court and in accordance with the applicable provisions of the Bankruptcy Code. The condensed financial statements have been prepared as if the Company is a going concern and reflect the application of Accounting Standards Codification 852 “Reorganizations” (“ASC 852”). ASC 852 requires that the financial statements, for periods subsequent to the Chapter 11 filing, distinguish transactions and events that are directly associated with the reorganization from the ongoing operations of the business. Accordingly, certain expenses, gains and losses that are realized or incurred in the bankruptcy proceedings are recorded in “reorganization items, net” on the Company’s condensed statements of operations. In addition, prepetition unsecured and under-secured obligations that may be impacted by the bankruptcy reorganization process have been classified as “liabilities subject to compromise” on the Company’s condensed balance sheet at June 30, 2016. These liabilities are reported at the amounts expected to be allowed as claims by the Bankruptcy Court, although they may be settled for less. The accompanying condensed financial statements do not purport to reflect or provide for the consequences of the Chapter 11 proceedings. In particular, the condensed financial statements do not purport to show: (i) the realizable value of assets on a liquidation basis or their availability to satisfy liabilities; (ii) the amount of prepetition liabilities that may be allowed for claims or contingencies, or the status and priority thereof; (iii) the effect on member’s equity accounts of any changes that may be made to the Company’s capitalization; or (iv) the effect on operations of any changes that may be made to the Company’s business. While operating as debtor-in-possession under Chapter 11 of the Bankruptcy Code, the Company may sell or otherwise dispose of or liquidate assets or settle liabilities in amounts other than those reflected on its condensed financial statements, subject to the approval of the Bankruptcy Court or otherwise as permitted in the ordinary course of business. Further, a plan of reorganization could materially change the amounts and classifications on the Company’s historical condensed financial statements. Use of Estimates The preparation of the accompanying condensed financial statements in conformity with GAAP requires management of the Company to make estimates and assumptions about future events. These estimates and the underlying assumptions affect the amount of assets and liabilities reported, disclosures about contingent assets and liabilities, and reported amounts of revenues and expenses. The estimates that are particularly significant to the financial statements include estimates of the Company’s reserves of oil, natural gas and natural gas liquids (“NGL”), future cash flows from oil and natural gas properties, depreciation, depletion and amortization, asset retirement obligations, certain revenues and operating expenses, fair values of commodity derivatives and fair values of assets acquired and liabilities assumed. As fair value is a market-based measurement, it is determined based on the assumptions that market participants would use. These estimates and assumptions are based on management’s best estimates and judgment. Management evaluates its estimates and assumptions on an ongoing basis using historical experience and other factors, including the current economic environment, which management believes to be reasonable under the circumstances. Such estimates and assumptions are adjusted when facts and circumstances dictate. As future events and their effects cannot be determined with precision, actual results could differ from these estimates. Any changes in estimates resulting from continuing changes in the economic environment will be reflected in the financial statements in future periods. Recently Issued Accounting Standards In February 2016, the Financial Accounting Standards Board (“FASB”) issued an Accounting Standards Update (“ASU”) that is intended to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet. This ASU will be applied retrospectively as of the date of adoption and is effective for fiscal years beginning after December 15, 2018, and interim periods within those years (early adoption permitted). The Company is currently evaluating the impact of the adoption of this ASU on its financial statements and related disclosures. In November 2015, the FASB issued an ASU that is intended to simplify the presentation of deferred taxes by requiring that all deferred taxes be classified as noncurrent, presented as a single noncurrent amount for each tax-paying component of an entity. The ASU is effective for fiscal years beginning after December 15, 2016; however, the Company early adopted it on January 1, 2016, on a retrospective basis. The adoption of this ASU did not have a material impact on the Company’s financial statements or related disclosures. In April 2015, the FASB issued an ASU that is intended to simplify the presentation of debt issuance costs by requiring that debt issuance costs related to a recognized debt liability be presented on the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. The Company adopted this ASU on January 1, 2016, on a retrospective basis. The adoption of this ASU had no impact on the Company’s financial statements or related disclosures, as the Company’s only debt issuance costs relate to the Credit Facility, as defined in Note 4, which were not reclassified. In August 2014, the FASB issued an ASU that provides guidance about management’s responsibility to evaluate whether there is substantial doubt about an entity’s ability to continue as a going concern and to provide related footnote disclosures. This ASU is effective for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter (early adoption permitted). The Company does not expect the adoption of this ASU to have a material impact on its financial statements or related disclosures. In May 2014, the FASB issued an ASU that is intended to improve and converge the financial reporting requirements for revenue from contracts with customers. This ASU will be applied either retrospectively or as a cumulative-effect adjustment as of the date of adoption and is effective for fiscal years beginning after December 15, 2017, and interim periods within those years (early adoption permitted for fiscal years beginning after December 15, 2016, including interim periods within that year). The Company is currently evaluating the impact, if any, of the adoption of this ASU on its financial statements and related disclosures.

Chapter 11 Proceedings, Ability

Chapter 11 Proceedings, Ability to Continue as Going Concern and Covenant Violations	6 Months Ended
	Jun. 30, 2016
Chapter 11 proceedings, Ability to Continue as a Going Concern and Covenant Violations [Abstract]
Chapter 11 Proceedings, Ability to Continue as a Going Concern and Covenant Violations	Chapter 11 Proceedings, Ability to Continue as a Going Concern and Covenant Violations Chapter 11 Proceedings On the Petition Date, the Debtors filed Bankruptcy Petitions for relief under Chapter 11 of the Bankruptcy Code in the Bankruptcy Court. The Debtors’ Chapter 11 cases are being administered jointly under the caption In re Linn Energy, LLC., et al., Case No. 16‑60040. The Debtors are operating their businesses as “debtors-in-possession” under the jurisdiction of the Bankruptcy Court and in accordance with the applicable provisions of the Bankruptcy Code. The Bankruptcy Court has granted certain relief requested by the Debtors, allowing the Company to use its cash to fund the Chapter 11 proceedings, pursuant to an agreement with the first lien lenders, and giving the Company the authority to, among other things, continue to utilize its current cash management system and to make royalty payments. During the pendency of the Chapter 11 proceedings, all transactions outside the ordinary course of the Company’s business require prior approval of the Bankruptcy Court. For goods and services provided following the Petition Date, the Company intends to pay vendors in full under normal terms. Restructuring Support Agreement Prior to the Petition Date, on May 10, 2016, the Debtors entered into a restructuring support agreement (“Restructuring Support Agreement”) with certain holders (“Consenting Creditors”) collectively holding or controlling at least 66.67% by aggregate outstanding principal amounts under (i) the Company’s Second Amended and Restated Credit Agreement (“Credit Facility”) and (ii) LINN Energy’s Sixth Amended and Restated Credit Agreement (“LINN Credit Facility”). The Restructuring Support Agreement sets forth, subject to certain conditions, the commitment of the Consenting Creditors to support a comprehensive restructuring of the Debtors’ long-term debt (“Restructuring Transactions”). The Restructuring Transactions will be effectuated through one or more plans of reorganization (“Plan”) to be filed in the Chapter 11 proceedings. The Restructuring Support Agreement provides that the Consenting Creditors will support the use of Berry’s cash collateral under specified terms and conditions, including adequate protection terms. The Restructuring Support Agreement obligates the Debtors and the Consenting Creditors to, among other things, support and not interfere with consummation of the Restructuring Transactions and, as to the Consenting Creditors, vote their claims in favor of the Plan. The Restructuring Support Agreement may be terminated upon the occurrence of certain events, including the failure to meet specified milestones relating to, among other requirements, the filing, confirmation and consummation of the Plan, and in the event of breaches by the parties of certain provisions of the Restructuring Support Agreement. The Restructuring Support Agreement is subject to termination if the effective date of the Plan has not occurred within 250 days of the Petition Date. There can be no assurance that the Restructuring Transactions will be consummated. Magnitude of Potential Claims On July 11, 2016, the Debtors filed with the Bankruptcy Court schedules and statements setting forth, among other things, the assets and liabilities of the Debtors, subject to the assumptions filed in connection therewith. The schedules and statements may be subject to further amendment or modification after filing. Holders of prepetition claims will be required to file proofs of claims by the applicable deadline for filing certain proofs of claims in the Debtors’ Chapter 11 cases. The court has not yet confirmed the claims deadlines. Differences between amounts scheduled by the Debtors and claims by creditors will be investigated and resolved in connection with the claims resolution process. Liabilities Subject to Compromise The Company’s condensed balance sheet includes amounts classified as “liabilities subject to compromise,” which represent prepetition liabilities that have been allowed, or that the Company anticipates will be allowed, as claims in its Chapter 11 cases. The amounts represent the Company’s current estimate of known or potential obligations to be resolved in connection with the Chapter 11 proceedings. The differences between the liabilities the Company has estimated and the claims filed, or to be filed, will be investigated and resolved in connection with the claims resolution process. The Company will continue to evaluate these liabilities throughout the Chapter 11 process and adjust amounts as necessary. Such adjustments may be material. The following table summarizes the components of liabilities subject to compromise included on the condensed balance sheet: June 30, 2016 (in thousands) Accounts payable and accrued expenses $ 3,388 Accrued interest payable 15,238 Debt 833,800 Liabilities subject to compromise $ 852,426 Reorganization Items, Net The Company has incurred and is expected to continue to incur significant costs associated with the reorganization. These costs, which are expensed as incurred, are expected to significantly affect the Company’s results of operations. Reorganization items represent costs and income directly associated with the Chapter 11 proceedings since the Petition Date, and also include adjustments to reflect the carrying value of certain liabilities subject to compromise at their estimated allowed claim amounts, as such adjustments are determined. The following table summarizes the components of reorganization items included on the condensed statements of operations: Three Months and Six Months Ended June 30, 2016 (in thousands) Legal and other professional advisory fees $ (7,059 ) Unamortized premiums 10,923 Terminated contracts 45,109 Other 113 Reorganization items, net $ 49,086 Effect of Filing on Creditors Subject to certain exceptions, under the Bankruptcy Code, the filing of Bankruptcy Petitions automatically enjoined, or stayed, the continuation of most judicial or administrative proceedings or filing of other actions against the Debtors or their property to recover, collect or secure a claim arising prior to the Petition Date. Absent an order of the Bankruptcy Court, substantially all of the Debtors’ prepetition liabilities are subject to settlement under the Bankruptcy Code. Although the filing of Bankruptcy Petitions triggered defaults on the Debtors’ debt obligations, creditors are stayed from taking any actions against the Debtors as a result of such defaults, subject to certain limited exceptions permitted by the Bankruptcy Code. The Company did not record interest expense on its senior notes for the period from May 12, 2016, through June 30, 2016. For that period, contractual interest on the senior notes was approximately $7 million . The ultimate recovery to creditors, if any, will not be determined until confirmation and implementation of a plan or plans of reorganization. No assurance can be given as to what values, if any, will be ascribed in the Chapter 11 proceedings to each of these constituencies or what types or amounts of settlements, if any, they will receive. A plan of reorganization could result in holders of the Debtors’ liabilities receiving no settlement on account of their interests and cancellation of their holdings. Appointment of Creditors Committee On May 23, 2016, the Bankruptcy Court appointed the official committee for unsecured creditors (the “Creditors Committee”). The Creditors Committee and its legal representatives have a right to be heard on all matters that come before the Bankruptcy Court with respect to the Debtors. Rejection of Executory Contracts Subject to certain exceptions, under the Bankruptcy Code, the Debtors may assume, assign or reject certain executory contracts and unexpired leases subject to the approval of the Bankruptcy Court and satisfaction of certain other conditions. Generally, the rejection of an executory contract or unexpired lease is treated as a prepetition breach of such executory contract or unexpired lease and, subject to certain exceptions, relieves the Debtors of performing their future obligations under such executory contract or unexpired lease but entitles the contract counterparty or lessor to a prepetition general unsecured claim for damages caused by such deemed breach. Counterparties to such rejected contracts or leases may assert unsecured claims in the Bankruptcy Court against the applicable Debtors’ estate for damages. Generally, the assumption of an executory contract or unexpired lease requires the Debtors to cure existing monetary defaults under such executory contract or unexpired lease and provide adequate assurance of future performance. Accordingly, any description of an executory contract or unexpired lease with any of the Debtors in this Quarterly Report on Form 10-Q, including where applicable a quantification of the Company’s obligations under any such executory contract or unexpired lease with the applicable Debtor, is qualified by any overriding rejection rights the Company has under the Bankruptcy Code. Further, nothing herein is or shall be deemed an admission with respect to any claim amounts or calculations arising from the rejection of any executory contract or unexpired lease and the Debtors expressly preserve all of their rights with respect thereto. Process for Plan of Reorganization In order to successfully exit bankruptcy, the Debtors will need to propose, and obtain confirmation by the Bankruptcy Court of, a Plan that satisfies the requirements of the Bankruptcy Code. A Plan would, among other things, resolve the Debtors’ prepetition obligations, set forth the revised capital structure of the newly reorganized entity and provide for corporate governance subsequent to exit from bankruptcy. The Debtors have an exclusive right to file a Plan within 120 days from the Petition Date, subject to an extension for cause. If the Debtors’ exclusive filing period lapses, any party in interest may file a Plan for any of the Debtors. In addition to being voted on by holders of impaired claims, a Plan must satisfy certain requirements of the Bankruptcy Code and must be approved, or confirmed, by the Bankruptcy Court in order to become effective. A Plan would be accepted by holders of claims against the Debtors if at least one-half in number and two-thirds in dollar amount of claims actually voting in each class of claims impaired by the Plan have voted to accept the Plan. A class of claims that does not receive or retain any property under the Plan on account of such claims or interests is deemed to have voted to reject the Plan. Under certain circumstances set forth in Section 1129(b) of the Bankruptcy Code, the Bankruptcy Court may confirm a Plan even if such Plan has not been accepted by all impaired classes of claims and equity interests. The precise requirements and evidentiary showing for confirming a Plan notwithstanding its rejection by one or more impaired classes of claims depends upon a number of factors, including the status and seniority of the claims in the rejecting class (i.e., unsecured or secured claims, subordinated or senior claims). The timing of filing a Plan by the Debtors will depend on the timing and outcome of numerous other ongoing matters in the Chapter 11 proceedings. Although the Debtors expect to file a Plan that provides for emergence from bankruptcy as a going concern, there can be no assurance at this time that the Debtors will be able to successfully develop, confirm and consummate one or more plans of reorganization or other alternative restructuring transactions, including a sale of all or substantially all of the Debtors’ assets, that satisfies the conditions of the Bankruptcy Code and is confirmed by the Bankruptcy Court, or that any such Plan will be implemented successfully. As of August 11, 2016, the Debtors have not yet filed a Plan. Ability to Continue as a Going Concern Continued low commodity prices have resulted in significantly lower levels of cash flow from operating activities and have limited the Company’s ability to access the capital markets. In addition, the Company’s Credit Facility is subject to scheduled redeterminations of its borrowing base, semi-annually in April and October, based primarily on reserve reports using lender commodity price expectations at such time. The lenders under the Credit Facility agreed to defer the April 2016 borrowing base redetermination to May 11, 2016. Continued low commodity prices, reductions in the Company’s capital budget and the resulting reserve write-downs were expected to adversely impact upcoming redeterminations and have a significant negative impact on the Company’s liquidity. The Company’s filing of the Bankruptcy Petitions constituted an event of default that accelerated the Company’s obligations under its Credit Facility and its senior notes. The significant risks and uncertainties related to the Company’s liquidity and Chapter 11 proceedings described above raise substantial doubt about the Company’s ability to continue as a going concern. The condensed financial statements have been prepared on a going concern basis of accounting, which contemplates continuity of operations, realization of assets, and satisfaction of liabilities and commitments in the normal course of business. The condensed financial statements do not include any adjustments that might result from the outcome of the going concern uncertainty. If the Company cannot continue as a going concern, adjustments to the carrying values and classification of its assets and liabilities and the reported amounts of income and expenses could be required and could be material. In order to decrease the Company’s level of indebtedness and maintain the Company’s liquidity at levels sufficient to meet its commitments, the Company undertook a number of actions, including minimizing capital expenditures and further reducing its recurring operating expenses. Despite taking these actions, the Company did not have sufficient liquidity to satisfy its debt service obligations, meet other financial obligations and comply with its debt covenants. As a result, the Debtors filed Bankruptcy Petitions for relief under Chapter 11 of the Bankruptcy Code. Covenant Violations The Company’s filing of the Bankruptcy Petitions constituted an event of default that accelerated the Company’s obligations under its Credit Facility and its senior notes. Additionally, other events of default, including cross-defaults, are present, including the failure to make interest payments on certain of the Company’s senior notes and the receipt of a going concern explanatory paragraph from the Company’s independent registered public accounting firm on the Company’s financial statements for the year ended December 31, 2015. Under the Bankruptcy Code, the creditors under these debt agreements are stayed from taking any action against the Company as a result of an event of default. See Note 4 for additional details about the Company’s debt. Credit Facility The Company’s Credit Facility contains a requirement to deliver audited financial statements without a going concern or like qualification or exception. Consequently, the filing of the Company’s 2015 Annual Report on Form 10-K which included such explanatory paragraph resulted in a default under the Credit Facility as of the filing date, March 28, 2016, subject to a 30 day grace period. On April 12, 2016, the Company entered into an amendment to the Credit Facility. The amendment provided for, among other things, an agreement that (i) certain events (the “Specified Events”) would not become defaults or events of default until May 11, 2016, (ii) the borrowing base would remain constant until May 11, 2016, unless reduced as a result of swap agreement terminations or collateral sales, (iii) the Company would have access to $45 million in cash that is currently restricted in order to fund ordinary course operations and (iv) the Company, the administrative agent and the lenders would negotiate in good faith the terms of a restructuring support agreement in furtherance of a restructuring of the capital structure of the Company. Pursuant to the amendment, the Specified Events consisted of: • The receipt of a going concern qualification or explanatory statement in the auditors’ report on the Company’s financial statements for the year ended December 31, 2015; • The receipt of a going concern qualification or explanatory statement in the auditors’ report on LINN Energy’s consolidated financial statements for the year ended December 31, 2015; • The failure of the Company or LINN Energy to make certain interest payments on their unsecured notes; • The failure to maintain the ratio of Adjusted EBITDAX to Interest Expense (as each term is defined in the Credit Facility) (“Interest Coverage Ratio”); • Any cross-defaults that may arise on account of any of the foregoing, provided that no event of default is continuing under any document giving rise to such cross default; and • Any failure to provide notice of any of the events described above. As a condition to closing the amendment, the Company provided control agreements over certain deposit accounts. The filing of the Bankruptcy Petitions constituted an event of default that accelerated the Company’s obligations under the Credit Facility. However, under the Bankruptcy Code, the creditors under this debt agreement are stayed from taking any action against the Company as a result of the default. Senior Notes The Company deferred making an interest payment totaling approximately $18 million due March 15, 2016, on the Company’s 6.375% senior notes due September 2022, which resulted in the Company being in default under these senior notes. The indenture governing the notes provided the Company a 30 day grace period to make the interest payment. On April 14, 2016, within the 30 day interest payment grace period provided for in the indenture governing the notes, the Company made an interest payment of approximately $18 million in satisfaction of its obligations. The Company failed to make an interest payment of approximately $9 million due May 1, 2016, on the Company’s 6.75% senior notes due November 2020. The filing of the Bankruptcy Petitions constituted an event of default that accelerated the Company’s obligations under the indentures governing the senior notes. However, under the Bankruptcy Code, holders of the senior notes are stayed from taking any action against the Company as a result of the default.

Oil and Natural Gas Properties

Oil and Natural Gas Properties	6 Months Ended
	Jun. 30, 2016
Oil and Natural Gas Properties [Abstract]
Oil and Natural Gas Properties	Oil and Natural Gas Properties Oil and Natural Gas Capitalized Costs Aggregate capitalized costs related to oil, natural gas and NGL production activities with applicable accumulated depletion and amortization are presented below: June 30, 2016 December 31, 2015 (in thousands) Oil and natural gas: Proved properties $ 4,246,192 $ 4,231,836 Unproved properties 773,530 779,225 5,019,722 5,011,061 Less accumulated depletion and amortization (2,719,219 ) (1,596,165 ) $ 2,300,503 $ 3,414,896 Impairment of Proved Properties The Company evaluates the impairment of its proved oil and natural gas properties on a field-by-field basis whenever events or changes in circumstances indicate that the carrying value may not be recoverable. The carrying values of proved properties are reduced to fair value when the expected undiscounted future cash flows of proved and risk-adjusted probable and possible reserves are less than net book value. The fair values of proved properties are measured using valuation techniques consistent with the income approach, converting future cash flows to a single discounted amount. Significant inputs used to determine the fair values of proved properties include estimates of: (i) reserves; (ii) future operating and development costs; (iii) future commodity prices; and (iv) a market-based weighted average cost of capital rate. These inputs require significant judgments and estimates by the Company’s management at the time of the valuation and are the most sensitive and subject to change. Based on the analysis described above, the Company recorded the following noncash impairment charges (before and after tax) associated with proved oil and natural gas properties: Six Months Ended June 30, 2016 2015 (in thousands) California operating area $ 984,288 $ 207,200 Uinta Basin operating area 26,677 — East Texas operating area 6,387 64,800 $ 1,017,352 $ 272,000 The Company recorded no impairment charges for proved properties for the three months ended June 30, 2016 , or June 30, 2015 . The impairment charges in 2016 were due to a decline in commodity prices, changes in expected capital development and a decline in the Company’s estimates of proved reserves. The impairment charges in 2015 were due to a decline in commodity prices. The carrying values of the impaired proved properties were reduced to fair value, estimated using inputs characteristic of a Level 3 fair value measurement. The impairment charges are included in “impairment of long-lived assets” on the condensed statements of operations. Impairment of Unproved Properties The Company evaluates the impairment of its unproved oil and natural gas properties whenever events or changes in circumstances indicate that the carrying value may not be recoverable. The carrying values of unproved properties are reduced to fair value based on management’s experience in similar situations and other factors such as the lease terms of the properties and the relative proportion of such properties on which proved reserves have been found in the past. For the six months ended June 30, 2016 , the Company recorded noncash impairment charges (before and after tax) of approximately $13 million associated with unproved oil and natural gas properties in California. The Company recorded no impairment charges for unproved properties for the three months ended June 30, 2016 , or the six months ended June 30, 2015 . The impairment charges in 2016 were due to a decline in commodity prices and changes in expected capital development. The carrying values of the impaired unproved properties were reduced to fair value, estimated using inputs characteristic of a Level 3 fair value measurement. The impairment charges are included in “impairment of long-lived assets” on the condensed statement of operations.

Debt

Debt	6 Months Ended
	Jun. 30, 2016
Debt Disclosure [Abstract]
Debt	Debt The following summarizes the Company’s outstanding debt: June 30, 2016 December 31, 2015 (in thousands, except percentages) Credit facility (1) $ 874,959 $ 873,175 6.75% senior notes due November 2020 261,100 261,100 6.375% senior notes due September 2022 572,700 572,700 Net unamortized premiums (2) — 11,568 Total debt, net 1,708,759 1,718,543 Less current portion (3) (874,959 ) (873,175 ) Less liabilities subject to compromise (4) (833,800 ) — Long-term debt, net $ — $ 845,368 (1) Variable interest rates of 5.25% and 3.17% at June 30, 2016 , and December 31, 2015 , respectively. (2) Approximately $11 million in premiums were written off to reorganization items in connection with the filing of the Bankruptcy Petitions. (3) Due to existing and anticipated covenant violations, the Company’s credit facility was classified as current at June 30, 2016 , and December 31, 2015 . (4) The Company’s senior notes were classified as liabilities subject to compromise at June 30, 2016 . Fair Value The Company’s debt is recorded at the carrying amount on the condensed balance sheets. The carrying amount of the Company’s Credit Facility, as defined below, approximates fair value because the interest rate is variable and reflective of market rates. The Company uses a market approach to determine the fair value of its senior notes using estimates based on prices quoted from third-party financial institutions, which is a Level 2 fair value measurement. June 30, 2016 December 31, 2015 Carrying Value Fair Value Carrying Value Fair Value (in thousands) Senior notes, net $ 833,800 $ 280,365 $ 845,368 $ 200,249 Credit Facility The Company’s Second Amended and Restated Credit Agreement (“Credit Facility”) provides for a senior secured revolving credit facility, subject to the then-effective borrowing base. The maturity date is April 2019. At June 30, 2016 , the Company had approximately $898 million in total borrowings outstanding (including outstanding letters of credit) under the Credit Facility and there was no remaining availability. See Note 2 for additional details on the amendment to the Credit Facility entered into on April 12, 2016. Redetermination of the borrowing base under the Credit Facility, based primarily on reserve reports using lender commodity price expectations at such time, occurs semi-annually, in April and October. The lenders under the Credit Facility agreed to defer the April 2016 borrowing base redetermination to May 11, 2016. The Company’s obligations under the Credit Facility are secured by mortgages on its oil and natural gas properties and other personal property. Berry is required to maintain: 1) mortgages on properties representing at least 90% of the present value of oil and natural gas properties included on its most recent reserve report, and 2) an EBITDAX to Interest Expense ratio of at least 2.0 to 1.0 currently, 2.25 to 1.0 from March 31, 2017 through June 30, 2017 and 2.5 to 1.0 thereafter. In accordance with the amendment described in Note 2, the lenders had agreed that the failure to maintain the EBITDAX to Interest Expense ratio would not result in a default or event of default until May 11, 2016. At the Company’s election, interest on borrowings under the Credit Facility is determined by reference to either the LIBOR plus an applicable margin between 1.75% and 2.75% per annum (depending on the then-current level of borrowings under the Credit Facility) or a Base Rate (as defined in the Credit Facility) plus an applicable margin between 0.75% and 1.75% per annum (depending on the then-current level of borrowings under the Credit Facility). Interest is generally payable quarterly for loans bearing interest based on the Base Rate and at the end of the applicable interest period for loans bearing interest at the LIBOR. The Company is required to pay a commitment fee to the lenders under the Credit Facility, which accrues at a rate per annum of 0.50% on the average daily unused amount of the maximum commitment amount of the lenders. The filing of the Bankruptcy Petitions constituted an event of default that accelerated the Company’s obligations under the Credit Facility. However, under the Bankruptcy Code, the creditors under these debt agreements are stayed from taking any action against the Company as a result of the default. The automatic stay under the Bankruptcy Code does not apply to letters of credit issued under the prepetition Credit Facility and third parties may draw on their letters of credit if the terms of a particular letter of credit so provide. During the three months and six months ended June 30, 2016, approximately $3 million in letters of credit draws were made from the Credit Facility. Senior Notes Covenants The Company’s senior notes contain covenants that, among other things, may limit its ability to: (i) incur or guarantee additional indebtedness; (ii) pay distributions or dividends on its equity or redeem its subordinated debt; (iii) create certain liens; (iv) enter into agreements that restrict distributions or other payments from the Company’s restricted subsidiaries to the Company; (v) sell assets; (vi) engage in transactions with affiliates; and (vii) consolidate, merge or transfer all or substantially all of the Company’s assets. In addition, any cash generated by the Company is currently being used by the Company to fund its activities. To the extent that the Company generates cash in excess of its needs and determines to distribute such amounts to LINN Energy, the indentures governing the Company’s senior notes limit the amount it may distribute to LINN Energy to the amount available under a “restricted payments basket,” and the Company may not distribute any such amounts unless it is permitted by the indentures to incur additional debt pursuant to the consolidated coverage ratio test set forth in the Company’s indentures. The Company’s restricted payments basket may be increased in accordance with the terms of the Company’s indentures by, among other things, 50% of the Company’s future net income, reductions in its indebtedness and restricted investments, and future capital contributions. The Company may from time to time seek to repurchase its outstanding debt through open market purchases, privately negotiated transactions or otherwise. Such repurchases, if any, may be material and will depend on prevailing market conditions, the Company’s liquidity requirements, contractual restrictions and other factors. The filing of the Bankruptcy Petitions constituted an event of default that accelerated the Company’s obligations under the senior notes. However, under the Bankruptcy Code, holders of the senior notes are stayed from taking any action against the Company as a result of the default. Covenant Violations The Company’s filing of the Bankruptcy Petitions described in Note 2 constituted an event of default that accelerated the Company’s obligations under its Credit Facility and its senior notes. Additionally, other events of default, including cross-defaults, are present, including the failure to make interest payments on certain of the Company’s senior notes and the receipt of a going concern explanatory paragraph from the Company’s independent registered public accounting firm on the Company’s financial statements for the year ended December 31, 2015. Under the Bankruptcy Code, the creditors under these debt agreements are stayed from taking any action against the Company as a result of an event of default.

Derivatives

Derivatives	6 Months Ended
	Jun. 30, 2016
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivatives	Derivatives Historically, the Company has hedged a portion of its forecasted production to reduce exposure to fluctuations in oil and natural gas prices. The Company also, from time to time, has entered into derivative contracts for a portion of its natural gas consumption. The current direct NGL hedging market is constrained in terms of price, volume, duration and number of counterparties, which limits the Company’s ability to effectively hedge its NGL production. The Company has also hedged its exposure to natural gas differentials in certain operating areas but does not currently hedge exposure to oil differentials. The Company has historically entered into commodity hedging transactions primarily in the form of swap contracts, collars and three-way collars. Swap contracts are designed to provide a fixed price. Collar contracts specify floor and ceiling prices to be received as compared to floating market prices. Three-way collar contracts combine a short put (the lower price), a long put (the middle price) and a short call (the higher price) to provide a higher ceiling price as compared to a regular collar and limit downside risk to the market price plus the difference between the middle price and the lower price if the market price drops below the lower price. The Company enters into these transactions with respect to a portion of its projected production or consumption to provide an economic hedge of the risk related to the future commodity prices received or paid. The Company does not enter into derivative contracts for trading purposes. The Company did not designate any of its contracts as cash flow hedges; therefore, the changes in fair value of these instruments are recorded in current earnings. See Note 6 for fair value disclosures about oil and natural gas commodity derivatives. The following table presents derivative positions for the period indicated as of June 30, 2016 : July 1 - December 31, 2016 Natural gas basis differential positions: (1) SoCal basis swaps: (2) Hedged volume (MMMBtu) 1,840 Hedged differential ($/MMBtu) $ (0.03 ) (1) Settle on the respective pricing index to hedge basis differential to the NYMEX Henry Hub natural gas price. (2) For positions which hedge exposure to differentials in consuming areas, the Company pays the NYMEX Henry Hub natural gas price plus the respective spread and receives the specified index price. Cash settlements are made on a net basis. The Company did not enter into commodity derivative contracts during the six months ended June 30, 2016 . During the six months ended June 30, 2015 , the Company entered into commodity derivative contracts consisting of natural gas basis swaps for May 2015 through December 2016 to hedge exposure to differentials in certain producing areas and oil swaps for April 2015 through December 2015. In addition, the Company entered into natural gas basis swaps for May 2015 through December 2016 to hedge exposure to the differential in California, where it consumes natural gas in its heavy oil development operations. In May 2016, as a result of the Chapter 11 proceedings, the Company’s counterparties canceled (prior to the contract settlement dates) all of the Company’s derivative contracts (with the exception of a contract consisting of 1,840 MMMBtu of natural gas basis swaps for 2016) and the Company received net cash proceeds of approximately $2 million . The net cash proceeds received were used to make permanent repayments of a portion of the borrowings outstanding under the Credit Facility. In July 2016, the Company’s remaining derivative contract was canceled by the counterparty. Balance Sheet Presentation The Company’s commodity derivatives are presented on a net basis in “derivative instruments” on the condensed balance sheets. The following table summarizes the fair value of derivatives outstanding on a gross basis: June 30, 2016 December 31, 2015 (in thousands) Assets: Commodity derivatives $ 200 $ 13,807 Liabilities: Commodity derivatives $ 1,709 $ 2,830 By using derivative instruments to economically hedge exposures to changes in commodity prices, the Company exposes itself to credit risk and market risk. Credit risk is the failure of the counterparty to perform under the terms of the derivative contract. When the fair value of a derivative contract is positive, the counterparty owes the Company, which creates credit risk. The Company minimized the credit risk in derivative instruments by: (i) limiting its exposure to any single counterparty; (ii) entering into derivative instruments only with counterparties that meet the Company’s minimum credit quality standard, or have a guarantee from an affiliate that meets the Company’s minimum credit quality standard; and (iii) monitoring the creditworthiness of the Company’s counterparties on an ongoing basis. In accordance with the Company’s standard practice, its commodity derivatives are subject to counterparty netting under agreements governing such derivatives and therefore the risk of loss due to counterparty nonperformance is somewhat mitigated. Gains (Losses) on Derivatives A summary of gains and losses on the derivatives included on the condensed statements of operations is presented below: Three Months Ended June 30, Six Months Ended June 30, 2016 2015 2016 2015 (in thousands) Gains (losses) on oil and natural gas derivatives $ 1,026 $ (4,474 ) $ 1,534 $ (1,207 ) Lease operating expenses (1) (1,036 ) 3,986 (4,405 ) 3,060 Total gains (losses) on oil and natural gas derivatives $ (10 ) $ (488 ) $ (2,871 ) $ 1,853 (1) Consists of gains and (losses) on derivatives entered into in March 2015 to hedge exposure to differentials in consuming areas. For the three months and six months ended June 30, 2016 , the Company received net cash settlements of approximately $1 million and $10 million , respectively. For the three months and six months ended June 30, 2015 , the Company received net cash settlements of approximately $5 million and $33 million , respectively.

Fair Value Measurements on a Re

Fair Value Measurements on a Recurring Basis	6 Months Ended
	Jun. 30, 2016
Fair Value Disclosures [Abstract]
Fair Value Measurements on a Recurring Basis	Fair Value Measurements on a Recurring Basis The Company accounts for its commodity derivatives at fair value (see Note 5) on a recurring basis. The Company determines the fair value of its oil and natural gas derivatives utilizing pricing models that use a variety of techniques, including market quotes and pricing analysis. Inputs to the pricing models include publicly available prices and forward price curves generated from a compilation of data gathered from third parties. Company management validates the data provided by third parties by understanding the pricing models used, obtaining market values from other pricing sources, analyzing pricing data in certain situations and confirming that those instruments trade in active markets. Assumed credit risk adjustments, based on published credit ratings, public bond yield spreads and credit default swap spreads are applied to the Company’s commodity derivatives. Fair Value Hierarchy In accordance with applicable accounting standards, the Company has categorized its financial instruments, based on the priority of inputs to the valuation technique, into a three-level fair value hierarchy. The fair value hierarchy gives the highest priority to quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The following presents the fair value hierarchy for assets and liabilities measured at fair value on a recurring basis: June 30, 2016 Level 2 Netting (1) Total (in thousands) Assets: Commodity derivatives $ 200 $ (15 ) $ 185 Liabilities: Commodity derivatives $ 1,709 $ (15 ) $ 1,694 December 31, 2015 Level 2 Netting (1) Total (in thousands) Assets: Commodity derivatives $ 13,807 $ (589 ) $ 13,218 Liabilities: Commodity derivatives $ 2,830 $ (589 ) $ 2,241 (1) Represents counterparty netting under agreements governing such derivatives.

Asset Retirement Obligations

Asset Retirement Obligations	6 Months Ended
	Jun. 30, 2016
Asset Retirement Obligation Disclosure [Abstract]
Asset Retirement Obligations	Asset Retirement Obligations The Company has the obligation to plug and abandon oil and natural gas wells and related equipment at the end of production operations. Estimated asset retirement costs are recognized as liabilities with an increase to the carrying amounts of the related long-lived assets when the obligation is incurred. The liabilities are included in “other accrued liabilities” and “other noncurrent liabilities” on the condensed balance sheets. Accretion expense is included in “depreciation, depletion and amortization” on the statements of operations. The fair value of additions to the asset retirement obligations is estimated using valuation techniques that convert future cash flows to a single discounted amount. Significant inputs to the valuation include estimates of: (i) plug and abandon costs per well based on existing regulatory requirements; (ii) remaining life per well; (iii) future inflation factors; and (iv) a credit-adjusted risk-free interest rate. These inputs require significant judgments and estimates by the Company’s management at the time of the valuation and are the most sensitive and subject to change. The following table presents a reconciliation of the Company’s asset retirement obligations (in thousands): Asset retirement obligations at December 31, 2015 $ 137,563 Liabilities added from drilling 100 Current year accretion expense 3,690 Settlements (3,293 ) Revision of estimates 1,545 Asset retirement obligations at June 30, 2016 $ 139,605

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Jun. 30, 2016
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies Carry and Earning Agreement In January 2011, the Company entered into an amendment relating to certain contractual obligations to a third-party co-owner of certain Piceance Basin assets in Colorado. The amendment waives a $200,000 penalty for each well not spud by February 2011 and requires the Company to reassign to such third party, by January 31, 2020, all of the interest acquired by the Company from the third party in each 160 -acre tract in which the Company has not drilled and completed a well that is producing or capable of producing from a designated formation, or deeper formation, on January 1, 2020. The amendment also requires the Company to pay the first $9 million of costs incurred in connection with the construction of either an extension of the existing access road or a new access road, including the third party’s 50% share. Pursuant to the terms of a further amendment effective September 30, 2015, if by September 30, 2017, the Company does not expend $9 million on the construction of either the extension of the existing access road or a new access road, the Company is obligated to pay the third party 50% of the difference between $12 million and the actual amount expended on road construction as of such date. Under the terms of the 2015 amendment, this deadline is subject to further extension to no later than December 31, 2017. Due to the need to obtain regulatory approvals, among other reasons, the Company has not yet commenced construction of either an extension of the existing access road or a new access road and may be unable to do so by the extended deadline, thus triggering the payment of the obligation to the third party. Legal Matters The Company is involved in various lawsuits, claims and inquiries, most of which are routine to the nature of its business. In the opinion of management, the resolution of these matters will not have a material adverse effect on its overall business, financial position, results of operations or liquidity; however, cash flow could be significantly impacted in the reporting periods in which such matters are resolved. During the six months ended June 30, 2016 , and June 30, 2015 , the Company made no significant payments to settle any legal, environmental or tax proceedings. The Company regularly analyzes current information and accrues for probable liabilities on the disposition of certain matters as necessary. Liabilities for loss contingencies arising from claims, assessments, litigation or other sources are recorded when it is probable that a liability has been incurred and the amount can be reasonably estimated. The commencement of the Chapter 11 proceedings automatically stayed certain actions against the Company, including actions to collect prepetition liabilities or to exercise control over the property of the Company’s bankruptcy estates. The Company intends to seek authority to pay all general claims in the ordinary course of business notwithstanding the commencement of the Chapter 11 proceedings in a manner consistent with the Restructuring Support Agreement. The Plan in the Chapter 11 proceedings, if confirmed, will provide for the treatment of claims against the Company’s bankruptcy estates, including prepetition liabilities that have not otherwise been satisfied or addressed during the Chapter 11 proceedings. See Note 2 for additional information.

Income Taxes

Income Taxes	6 Months Ended
	Jun. 30, 2016
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes The Company is a limited liability company treated as a disregarded entity for federal and state income tax purposes, with the exception of the state of Texas. Limited liability companies are subject to Texas margin tax. As such, with the exception of the state of Texas, the Company is not a taxable entity, it does not directly pay federal and state income taxes, and recognition has not been given to federal and state income taxes for the operations of the Company. Amounts recognized for income taxes are reported in “income tax expense (benefit)” on the condensed statements of operations.

Supplemental Disclosures to the

Supplemental Disclosures to the Condensed Balance Sheets and Condensed Statements of Cash Flows	6 Months Ended
	Jun. 30, 2016
Supplemental disclosures to the condensed balance sheets and condensed statements of cash flows [Abstract]
Supplemental Disclosures to the Condensed Balance Sheets and Condensed Statements of Cash Flows	Supplemental Disclosures to the Condensed Balance Sheets and Condensed Statements of Cash Flows “Other current assets” reported on the condensed balance sheets include the following: June 30, 2016 December 31, 2015 (in thousands) California carbon allowance inventories $ 6,096 $ 7,073 Oil inventories 3,049 3,446 Deferred financing fees 6,861 8,108 Prepaid expenses and other 3,207 2,270 $ 19,213 $ 20,897 Supplemental disclosures to the condensed statements of cash flows are presented below: Six Months Ended June 30, 2016 2015 (in thousands) Cash payments for interest, net of amounts capitalized $ 34,307 $ 44,608 Cash payments for income taxes $ — $ — Noncash investing activities: Accrued capital expenditures $ 3,088 $ 28,468 For the six months ended June 30, 2015 , LINN Energy spent approximately $123 million of capital expenditures in respect of Berry’s operations. Berry recorded the $123 million to oil and natural gas properties with an offset to the advance due from LINN Energy. At June 30, 2016 , and December 31, 2015, “restricted cash” on the condensed balance sheets includes approximately $197 million and $250 million , respectively, related to the $250 million that LINN Energy contributed to Berry in May 2015 to post with Berry’s lenders in connection with the reduction in the Credit Facility’s borrowing base, as well as associated interest income. During the three months and six months ended June 30, 2016 , approximately $3 million in letters of credit draws were made from the Credit Facility as requested by certain vendors owed prepetition amounts from the Company.

Related Party Transactions

Related Party Transactions	6 Months Ended
	Jun. 30, 2016
Related Party Transactions [Abstract]
Related Party Transactions	Related Party Transactions LINN Energy The Company has no employees. The employees of Linn Operating, Inc. (“LOI”), a subsidiary of LINN Energy, provide services and support to the Company in accordance with an agency agreement and power of attorney between the Company and LOI. For the three months and six months ended June 30, 2016 , the Company incurred management fee expenses of approximately $18 million and $41 million , respectively, for services provided by LOI. For the three months and six months ended June 30, 2015 , the Company incurred management fee expenses of approximately $33 million and $53 million , respectively, for services provided by LOI. The Company also had affiliated accounts payable due to LINN Energy of approximately $39 million and $9 million at June 30, 2016 , and December 31, 2015 , respectively, included in “accounts payable and accrued expenses” on the condensed balance sheets. The Company made no cash distributions to LINN Energy during the three months or six months ended June 30, 2016 . During the three months and six months ended June 30, 2015 , the Company made cash distributions of approximately $13 million and $57 million , respectively, to LINN Energy. In May 2015, LINN Energy made a capital contribution of $250 million to Berry which was deposited on Berry’s behalf and posted as restricted cash with Berry’s lenders in connection with the reduction in its borrowing base. Other One of LINN Energy’s directors is the President and Chief Executive Officer of Superior Energy Services, Inc. (“Superior”), which provides oilfield services to the Company. The Company incurred no significant expenditures related to services rendered by Superior and its subsidiaries for the three months or six months ended June 30, 2016 . For the three months and six months ended June 30, 2015 , the Company incurred expenditures of approximately $218,000 and $318,000 , respectively, related to services rendered by Superior and its subsidiaries.

Basis of Presentation (Policies

Basis of Presentation (Policies)	6 Months Ended
	Jun. 30, 2016
Basis of Presentation [Abstract]
Nature of Business	Nature of Business Berry Petroleum Company, LLC (“Berry” or the “Company”) was formed as a Delaware limited liability company on December 16, 2013, and is an indirect wholly owned subsidiary of Linn Energy, LLC (“LINN Energy”) engaged in the production and development of oil and natural gas. The Company’s predecessor, Berry Petroleum Company, was publicly traded from 1987 until December 2013. On December 16, 2013, the Company completed the transactions contemplated by the merger agreement between LINN Energy, LinnCo, LLC (“LinnCo”), an affiliate of LINN Energy, and Berry under which LinnCo acquired all of the outstanding common shares of Berry and the contribution agreement between LinnCo and LINN Energy, under which LinnCo contributed Berry to LINN Energy in exchange for LINN Energy units. Linn Acquisition Company, LLC, a direct subsidiary of LINN Energy, is currently the Company’s sole member. The Company’s properties are located in the United States (“U.S.”), in California (San Joaquin Valley and Los Angeles basins), Kansas and the Oklahoma Panhandle (Hugoton Basin), Utah (Uinta Basin), Colorado (Piceance Basin) and east Texas.
Principles of Reporting	Principles of Reporting The information reported herein reflects all normal recurring adjustments that are, in the opinion of management, necessary for the fair presentation of the results for the interim periods. Certain information and note disclosures normally included in annual financial statements prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) have been condensed or omitted under Securities and Exchange Commission (“SEC”) rules and regulations; as such, this report should be read in conjunction with the financial statements and notes in the Company’s Annual Report on Form 10-K for the year ended December 31, 2015. The results reported in these unaudited condensed financial statements should not necessarily be taken as indicative of results that may be expected for the entire year. Investments in noncontrolled entities over which the Company exercises significant influence are accounted for under the equity method. The condensed financial statements for previous periods include certain reclassifications that were made to conform to current presentation. Such reclassifications have no impact on previously reported net income (loss), member’s equity or cash flows.
Use of Estimates	Use of Estimates The preparation of the accompanying condensed financial statements in conformity with GAAP requires management of the Company to make estimates and assumptions about future events. These estimates and the underlying assumptions affect the amount of assets and liabilities reported, disclosures about contingent assets and liabilities, and reported amounts of revenues and expenses. The estimates that are particularly significant to the financial statements include estimates of the Company’s reserves of oil, natural gas and natural gas liquids (“NGL”), future cash flows from oil and natural gas properties, depreciation, depletion and amortization, asset retirement obligations, certain revenues and operating expenses, fair values of commodity derivatives and fair values of assets acquired and liabilities assumed. As fair value is a market-based measurement, it is determined based on the assumptions that market participants would use. These estimates and assumptions are based on management’s best estimates and judgment. Management evaluates its estimates and assumptions on an ongoing basis using historical experience and other factors, including the current economic environment, which management believes to be reasonable under the circumstances. Such estimates and assumptions are adjusted when facts and circumstances dictate. As future events and their effects cannot be determined with precision, actual results could differ from these estimates. Any changes in estimates resulting from continuing changes in the economic environment will be reflected in the financial statements in future periods.
Recently Issued Accounting Standards	Recently Issued Accounting Standards In February 2016, the Financial Accounting Standards Board (“FASB”) issued an Accounting Standards Update (“ASU”) that is intended to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet. This ASU will be applied retrospectively as of the date of adoption and is effective for fiscal years beginning after December 15, 2018, and interim periods within those years (early adoption permitted). The Company is currently evaluating the impact of the adoption of this ASU on its financial statements and related disclosures. In November 2015, the FASB issued an ASU that is intended to simplify the presentation of deferred taxes by requiring that all deferred taxes be classified as noncurrent, presented as a single noncurrent amount for each tax-paying component of an entity. The ASU is effective for fiscal years beginning after December 15, 2016; however, the Company early adopted it on January 1, 2016, on a retrospective basis. The adoption of this ASU did not have a material impact on the Company’s financial statements or related disclosures. In April 2015, the FASB issued an ASU that is intended to simplify the presentation of debt issuance costs by requiring that debt issuance costs related to a recognized debt liability be presented on the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. The Company adopted this ASU on January 1, 2016, on a retrospective basis. The adoption of this ASU had no impact on the Company’s financial statements or related disclosures, as the Company’s only debt issuance costs relate to the Credit Facility, as defined in Note 4, which were not reclassified. In August 2014, the FASB issued an ASU that provides guidance about management’s responsibility to evaluate whether there is substantial doubt about an entity’s ability to continue as a going concern and to provide related footnote disclosures. This ASU is effective for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter (early adoption permitted). The Company does not expect the adoption of this ASU to have a material impact on its financial statements or related disclosures. In May 2014, the FASB issued an ASU that is intended to improve and converge the financial reporting requirements for revenue from contracts with customers. This ASU will be applied either retrospectively or as a cumulative-effect adjustment as of the date of adoption and is effective for fiscal years beginning after December 15, 2017, and interim periods within those years (early adoption permitted for fiscal years beginning after December 15, 2016, including interim periods within that year). The Company is currently evaluating the impact, if any, of the adoption of this ASU on its financial statements and related disclosures.

Chapter 11 Proceedings, Abili18

Chapter 11 Proceedings, Ability to Continue as Going Concern and Covenant Violations Tables (Tables)	6 Months Ended
	Jun. 30, 2016
Chapter 11 proceedings, Ability to Continue as a Going Concern and Covenant Violations [Abstract]
Liabilities subject to compromise [Table Text Block]	The following table summarizes the components of liabilities subject to compromise included on the condensed balance sheet: June 30, 2016 (in thousands) Accounts payable and accrued expenses $ 3,388 Accrued interest payable 15,238 Debt 833,800 Liabilities subject to compromise $ 852,426
Schedule of Reorganization Items [Table Text Block]	The following table summarizes the components of reorganization items included on the condensed statements of operations: Three Months and Six Months Ended June 30, 2016 (in thousands) Legal and other professional advisory fees $ (7,059 ) Unamortized premiums 10,923 Terminated contracts 45,109 Other 113 Reorganization items, net $ 49,086

Oil and Natural Gas Properties

Oil and Natural Gas Properties (Tables)	6 Months Ended
	Jun. 30, 2016
Oil and Natural Gas Properties [Abstract]
Capitalized Costs Relating to Oil and Natural Gas Producing Activities Disclosure	Aggregate capitalized costs related to oil, natural gas and NGL production activities with applicable accumulated depletion and amortization are presented below: June 30, 2016 December 31, 2015 (in thousands) Oil and natural gas: Proved properties $ 4,246,192 $ 4,231,836 Unproved properties 773,530 779,225 5,019,722 5,011,061 Less accumulated depletion and amortization (2,719,219 ) (1,596,165 ) $ 2,300,503 $ 3,414,896
Details of Impairment of Long-Lived Assets Held and Used by Asset [Table Text Block]	Based on the analysis described above, the Company recorded the following noncash impairment charges (before and after tax) associated with proved oil and natural gas properties: Six Months Ended June 30, 2016 2015 (in thousands) California operating area $ 984,288 $ 207,200 Uinta Basin operating area 26,677 — East Texas operating area 6,387 64,800 $ 1,017,352 $ 272,000

Debt (Tables)

Debt (Tables)	6 Months Ended
	Jun. 30, 2016
Debt Disclosure [Abstract]
Schedule of Long-term Debt Instruments	The following summarizes the Company’s outstanding debt: June 30, 2016 December 31, 2015 (in thousands, except percentages) Credit facility (1) $ 874,959 $ 873,175 6.75% senior notes due November 2020 261,100 261,100 6.375% senior notes due September 2022 572,700 572,700 Net unamortized premiums (2) — 11,568 Total debt, net 1,708,759 1,718,543 Less current portion (3) (874,959 ) (873,175 ) Less liabilities subject to compromise (4) (833,800 ) — Long-term debt, net $ — $ 845,368 (1) Variable interest rates of 5.25% and 3.17% at June 30, 2016 , and December 31, 2015 , respectively.
Schedule of Carrying Values and Estimated Fair Values of Debt Instruments	June 30, 2016 December 31, 2015 Carrying Value Fair Value Carrying Value Fair Value (in thousands) Senior notes, net $ 833,800 $ 280,365 $ 845,368 $ 200,249

Derivatives (Tables)

Derivatives (Tables)	6 Months Ended
	Jun. 30, 2016
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Summary of derivatives instruments	The following table presents derivative positions for the period indicated as of June 30, 2016 : July 1 - December 31, 2016 Natural gas basis differential positions: (1) SoCal basis swaps: (2) Hedged volume (MMMBtu) 1,840 Hedged differential ($/MMBtu) $ (0.03 ) (1) Settle on the respective pricing index to hedge basis differential to the NYMEX Henry Hub natural gas price. (2) For positions which hedge exposure to differentials in consuming areas, the Company pays the NYMEX Henry Hub natural gas price plus the respective spread and receives the specified index price. Cash settlements are made on a net basis.
Schedule of derivatives assets and liabilities	The Company’s commodity derivatives are presented on a net basis in “derivative instruments” on the condensed balance sheets. The following table summarizes the fair value of derivatives outstanding on a gross basis: June 30, 2016 December 31, 2015 (in thousands) Assets: Commodity derivatives $ 200 $ 13,807 Liabilities: Commodity derivatives $ 1,709 $ 2,830
Derivative Instruments, Gain (Loss)	A summary of gains and losses on the derivatives included on the condensed statements of operations is presented below: Three Months Ended June 30, Six Months Ended June 30, 2016 2015 2016 2015 (in thousands) Gains (losses) on oil and natural gas derivatives $ 1,026 $ (4,474 ) $ 1,534 $ (1,207 ) Lease operating expenses (1) (1,036 ) 3,986 (4,405 ) 3,060 Total gains (losses) on oil and natural gas derivatives $ (10 ) $ (488 ) $ (2,871 ) $ 1,853 (1) Consists of gains and (losses) on derivatives entered into in March 2015 to hedge exposure to differentials in consuming areas.

Fair Value Measurements on a 22

Fair Value Measurements on a Recurring Basis (Tables)	6 Months Ended
	Jun. 30, 2016
Fair Value Disclosures [Abstract]
Fair Value Measurements on a Recurring Basis	The following presents the fair value hierarchy for assets and liabilities measured at fair value on a recurring basis: June 30, 2016 Level 2 Netting (1) Total (in thousands) Assets: Commodity derivatives $ 200 $ (15 ) $ 185 Liabilities: Commodity derivatives $ 1,709 $ (15 ) $ 1,694 December 31, 2015 Level 2 Netting (1) Total (in thousands) Assets: Commodity derivatives $ 13,807 $ (589 ) $ 13,218 Liabilities: Commodity derivatives $ 2,830 $ (589 ) $ 2,241 (1) Represents counterparty netting under agreements governing such derivatives.

Asset Retirement Obligations (T

Asset Retirement Obligations (Tables)	6 Months Ended
	Jun. 30, 2016
Asset Retirement Obligation Disclosure [Abstract]
Asset Retirement Obligations Reconciliation	The following table presents a reconciliation of the Company’s asset retirement obligations (in thousands): Asset retirement obligations at December 31, 2015 $ 137,563 Liabilities added from drilling 100 Current year accretion expense 3,690 Settlements (3,293 ) Revision of estimates 1,545 Asset retirement obligations at June 30, 2016 $ 139,605

Supplemental Disclosures to t24

Supplemental Disclosures to the Condensed Balance Sheets and Condensed Statements of Cash Flows (Tables)	6 Months Ended
	Jun. 30, 2016
Supplemental disclosures to the condensed balance sheets and condensed statements of cash flows [Abstract]
Schedule of Accrued Liabilities	“Other current assets” reported on the condensed balance sheets include the following: June 30, 2016 December 31, 2015 (in thousands) California carbon allowance inventories $ 6,096 $ 7,073 Oil inventories 3,049 3,446 Deferred financing fees 6,861 8,108 Prepaid expenses and other 3,207 2,270 $ 19,213 $ 20,897
Supplemental Cash Flow Disclosures	Supplemental disclosures to the condensed statements of cash flows are presented below: Six Months Ended June 30, 2016 2015 (in thousands) Cash payments for interest, net of amounts capitalized $ 34,307 $ 44,608 Cash payments for income taxes $ — $ — Noncash investing activities: Accrued capital expenditures $ 3,088 $ 28,468

Chapter 11 Proceedings, Abili25

Chapter 11 Proceedings, Ability to Continue as Going Concern and Covenant Violations (Details) - USD ($) $ in Thousands	1 Months Ended	2 Months Ended	6 Months Ended
	Apr. 30, 2016	Jun. 30, 2016	Jun. 30, 2016	Jun. 30, 2015	May 10, 2016	May 01, 2016	Mar. 15, 2016
Debt instrument
Increase (Decrease) in Restricted Cash	$ (45,000)		$ (53,418)	$ 0
Contractual Interest Expense on Prepetition Liabilities Not Recognized in Statement of Operations		$ 7,000
Credit Facility
Debt instrument
Holders required for agreement					66.67%
September 2022 Senior Notes
Debt instrument
Deferred interest payment							$ 18,000
Debt Instrument, Interest Rate, Stated Percentage		6.375%	6.375%
Interest Paid	$ 18,000
November 2020 Senior Notes
Debt instrument
Deferred interest payment						$ 9,000
Debt Instrument, Interest Rate, Stated Percentage		6.75%	6.75%

Chapter 11 Proceedings, Abili26

Chapter 11 Proceedings, Ability to Continue as Going Concern and Covenant Violations Reorganization and Liabilities subject to compromise (Details) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015	Dec. 31, 2015
Chapter 11 proceedings, Ability to Continue as a Going Concern and Covenant Violations [Abstract]
Accounts payable and accrued expenses		$ 3,388		$ 3,388
Accrued interest payable		15,238		15,238
Debt	[1]	833,800		833,800		$ 0
Liabilities subject to compromise		852,426		852,426		$ 0
Legal and other professional advisory fees		(7,059)		(7,059)
Unamortized premiums		10,923		10,923
Terminated contracts		45,109		45,109
Other		113		113
Reorganization items, net		$ 49,086	$ 0	$ 49,086	$ 0
[1]	The Company’s senior notes were classified as liabilities subject to compromise at June 30, 2016.

Oil and Natural Gas Propertie27

Oil and Natural Gas Properties (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015	Dec. 31, 2015
Oil and natural gas:
Proved properties	$ 4,246,192		$ 4,246,192		$ 4,231,836
Unproved properties	773,530		773,530		779,225
Oil and natural gas properties (successful efforts method)	5,019,722		5,019,722		5,011,061
Less accumulated depletion and amortization	(2,719,219)		(2,719,219)		(1,596,165)
Oil and natural gas properties, successful efforts method, net	2,300,503		2,300,503		$ 3,414,896
Property, Plant and Equipment [Line Items]
Impairment of Unproved Oil and Gas Properties	0			$ 0
Impairment of Proved Oil and Gas Properties	$ 0	$ 0	1,017,352	272,000
California operating area
Property, Plant and Equipment [Line Items]
Impairment of Unproved Oil and Gas Properties			13,000
Impairment of Proved Oil and Gas Properties			984,288	207,200
Uinta Basin operating area
Property, Plant and Equipment [Line Items]
Impairment of Proved Oil and Gas Properties			26,677	0
East Texas operating area
Property, Plant and Equipment [Line Items]
Impairment of Proved Oil and Gas Properties			$ 6,387	$ 64,800

Debt Schedule of long term debt

Debt Schedule of long term debt (Details) - USD ($) $ in Thousands		3 Months Ended	6 Months Ended
		Jun. 30, 2016	Jun. 30, 2016	Dec. 31, 2015
Debt Instruments [Abstract]
Senior notes, net		$ 833,800	$ 833,800	$ 845,368
Net unamortized premiums	[1]	0	0	11,568
Total debt, net		1,708,759	1,708,759	1,718,543
Less current portion	[2]	(874,959)	(874,959)	(873,175)
Less liabilities subject to compromise	[3]	(833,800)	(833,800)	0
Long-term debt, net		0	0	845,368
Unamortized premiums		10,923	10,923
Credit Facility
Debt Instruments [Abstract]
Credit facility	[4]	874,959	874,959	873,175
November 2020 Senior Notes
Debt Instruments [Abstract]
Senior notes, net		$ 261,100	$ 261,100	261,100
Debt Instrument, Interest Rate, Stated Percentage		6.75%	6.75%
September 2022 Senior Notes
Debt Instruments [Abstract]
Senior notes, net		$ 572,700	$ 572,700	$ 572,700
Debt Instrument, Interest Rate, Stated Percentage		6.375%	6.375%
Line of Credit [Member]
Debt Instruments [Abstract]
Debt Instrument, Interest Rate at Period End		5.25%	5.25%	3.17%
[1]	Approximately $11 million in premiums were written off to reorganization items in connection with the filing of the Bankruptcy Petitions.
[2]	Due to existing and anticipated covenant violations, the Company’s credit facility was classified as current at June 30, 2016, and December 31, 2015.
[3]	The Company’s senior notes were classified as liabilities subject to compromise at June 30, 2016.
[4]	Variable interest rates of 5.25% and 3.17% at June 30, 2016, and December 31, 2015, respectively.

Debt Debt fair value disclosure

Debt Debt fair value disclosure (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Carrying Value
Senior notes, net	$ 833,800	$ 845,368
Fair Value
Senior notes, net	$ 280,365	$ 200,249

Debt (Details 2)

Debt (Details 2) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended	6 Months Ended
	Apr. 30, 2016	Jun. 30, 2016	Jun. 30, 2016	Jun. 30, 2015
Debt instrument
Letters of Credit Drawn by Vendor		$ 3,000
Increase (Decrease) in Restricted Cash	$ (45,000)		$ (53,418)	$ 0
Percent of future net income allowable to increase Berry restricted payments basket		50.00%	50.00%
November 2020 Senior Notes
Debt instrument
Debt Instrument, Interest Rate, Stated Percentage		6.75%	6.75%
September 2022 Senior Notes
Debt instrument
Debt Instrument, Interest Rate, Stated Percentage		6.375%	6.375%
Line of Credit [Member]
Debt instrument
Line of Credit Facility, Current Borrowing Capacity		$ 898,000	$ 898,000
LineOfCreditFacilityPortionOfPropertiesRequiredToMaintainMortgages		90.00%	90.00%
Line of Credit [Member] | Minimum [Member]
Debt instrument
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage			0.50%
Line of Credit [Member] | Minimum [Member] | Prime Rate [Member]
Debt instrument
Debt Instrument, Basis Spread on Variable Rate			0.75%
Line of Credit [Member] | Minimum [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt instrument
Debt Instrument, Basis Spread on Variable Rate			1.75%
Line of Credit [Member] | Maximum [Member] | Prime Rate [Member]
Debt instrument
Debt Instrument, Basis Spread on Variable Rate			1.75%
Line of Credit [Member] | Maximum [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt instrument
Debt Instrument, Basis Spread on Variable Rate			2.75%
December 31, 2015 and December 31, 2016 [Member] | Line of Credit [Member]
Debt instrument
Line of Credit Facility Collateral Coverage Ratio		2	2
March 31, 2017 and June 30, 2017 [Member] | Line of Credit [Member]
Debt instrument
Line of Credit Facility Collateral Coverage Ratio		2.25	2.25
Subsequent to June 30, 2017 [Member] | Line of Credit [Member]
Debt instrument
Line of Credit Facility Collateral Coverage Ratio		2.5	2.5

Derivatives (Details)

Derivatives (Details) - 2015 - Natural gas basis differential commodity contract [Member] - SoCal basis swap [Member]	Jun. 30, 2016mmbls$ / mmbls	[1],[2]
Derivative
Hedged volume (MMMBtu) | mmbls	1,840
Hedged differential ($/MMBtu) | $ / mmbls	(0.03)
[1]	For positions which hedge exposure to differentials in consuming areas, the Company pays the NYMEX Henry Hub natural gas price plus the respective spread and receives the specified index price. Cash settlements are made on a net basis.
[2]	Settle on the respective pricing index to hedge basis differential to the NYMEX Henry Hub natural gas price.

Derivatives Derivatives Balance

Derivatives Derivatives Balance Sheet Presentation (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Assets:
Commodity derivatives	$ 200	$ 13,807
Liabilities:
Commodity derivatives	$ 1,709	$ 2,830

Derivatives Derivatives Income

Derivatives Derivatives Income Statement Presentation (Details) - USD ($) $ in Thousands		1 Months Ended	3 Months Ended		6 Months Ended
		May 31, 2016	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Derivative Instruments, Gain (Loss) [Line Items]
Cash settlements on derivatives inclusive of canceled derivatives			$ 1,000		$ 10,000
Cash settlements on canceled derivatives		$ 1,593			1,593	$ 0
Total gains (losses) on oil and natural gas derivatives			(10)	$ (488)	(2,871)	1,853
Cash settlements				5,000	8,022	32,943
Gains (losses) on oil and natural gas derivatives
Derivative Instruments, Gain (Loss) [Line Items]
Total gains (losses) on oil and natural gas derivatives			1,026	(4,474)	1,534	(1,207)
Lease operating expenses
Derivative Instruments, Gain (Loss) [Line Items]
Total gains (losses) on oil and natural gas derivatives	[1]		$ (1,036)	$ 3,986	$ (4,405)	$ 3,060
[1]	Consists of gains and (losses) on derivatives entered into in March 2015 to hedge exposure to differentials in consuming areas.For the three mo

Fair Value Measurements on a 34

Fair Value Measurements on a Recurring Basis Fair Value Measurements on a Recurring Basis (Details) - USD ($) $ in Thousands		Jun. 30, 2016	Dec. 31, 2015
Assets:
Commodity derivatives		$ 200	$ 13,807
Commodity derivatives	[1]	(15)	(589)
Commodity derivatives		185	13,218
Liabilities:
Commodity derivatives		1,709	2,830
Commodity derivatives	[1]	(15)	(589)
Commodity derivatives		$ 1,694	$ 2,241
[1]	Represents counterparty netting under agreements governing such derivatives.

Asset Retirement Obligations (D

Asset Retirement Obligations (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2016USD ($)
Change in the asset retirement obligations
Asset retirement obligations at December 31, 2015	$ 137,563
Liabilities added from drilling	100
Current year accretion expense	3,690
Settlements	(3,293)
Asset Retirement Obligation, Revision of Estimate	1,545
Asset retirement obligations at June 30, 2016	$ 139,605

Commitments and Contingencies (

Commitments and Contingencies (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2016USD ($)	Jun. 30, 2015USD ($)	Jan. 14, 2011USD ($)a
Loss Contingencies [Line Items]
Payments for Legal Settlements	$ 0	$ 0
Performance Guarantee [Member]
Loss Contingencies [Line Items]
Contractual Obligation Amount, Penalty Waived Per Well			$ 200
Contractual Obligation, Acre Of Tracts | a			160
Contractual Obligation, Contingent Construction Expense	$ 9,000
Third Party Share of Construction Costs, Percentage			50.00%
Contractual Obligation, Penalty as Percentage of Difference Between Specified Amount and Actual Expended	50.00%
Contractual Obligation, Specified Amount for Penalty Calculation	$ 12,000

Supplemental Disclosures to t37

Supplemental Disclosures to the Condensed Balance Sheets (Details) - USD ($) $ in Thousands	1 Months Ended
	May 31, 2015	Jun. 30, 2016	Dec. 31, 2015
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash		$ 197,418	$ 250,359
California carbon allowance inventories		6,096	7,073
Oil inventories		3,049	3,446
Deferred financing fees		6,861	8,108
Prepaid expenses and other		3,207	2,270
Other current assets		19,213	20,897
Restricted Cash for Debt Agreement [Member] | Successor [Member]
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash		$ 197,000	$ 250,000
Linn Energy, LLC [Member]
Restricted Cash and Cash Equivalents Items [Line Items]
Proceeds from (Repayments of) Debt	$ 250,000

Supplemental Disclosures to t38

Supplemental Disclosures to the Condensed Statements of Cash Flows (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2016	Jun. 30, 2016	Jun. 30, 2015
Supplemental disclosures to the statements of cash flows [Line Items]
Letters of Credit Drawn by Vendor	$ 3,000
Cash payments for interest, net of amounts capitalized		$ 34,307	$ 44,608
Cash payments for income taxes		0	0
Noncash investing activities:
Accrued capital expenditures		$ 3,088	28,468
Linn Energy, LLC [Member]
Noncash investing activities:
Capital expenditures paid by affiliate			123,000
Decrease in advance due from LINN Energy			$ 123,000

Related Party Transactions Rela

Related Party Transactions Related Party Transactions (Details)	1 Months Ended	3 Months Ended		6 Months Ended
	May 31, 2015USD ($)	Jun. 30, 2016USD ($)	Jun. 30, 2015USD ($)	Jun. 30, 2016USD ($)	Jun. 30, 2015USD ($)	Dec. 31, 2015USD ($)
Related Party Transaction [Line Items]
Entity Number of Employees		0		0
Payments of Distributions to Affiliates				$ 0	$ 57,223,000
Linn Energy, LLC [Member]
Related Party Transaction [Line Items]
Payments of Distributions to Affiliates			$ 13,000,000	0	57,000,000
Adjustments to Additional Paid in Capital Related Party Capital Contributions	$ 250,000,000
Superior Energy Services, Inc. [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Amounts of Transaction		$ 0	218,000	0	318,000
Linn Operating, Inc. [Member]
Related Party Transaction [Line Items]
Management Fee Expense		18,000,000	$ 33,000,000	41,000,000	$ 53,000,000
Due to Affiliate, Current		$ 39,000,000		$ 39,000,000		$ 9,000,000