Royale Energy Funds 10-K 11 Mar 14 2013 FY Annual report Financial data

Document_And_Entity_Informatio

Document And Entity Information (USD $)	12 Months Ended
	Dec. 31, 2013	Jun. 30, 2013
Document and Entity Information [Abstract]	'	'
Entity Registrant Name	'ROYALE ENERGY INC	'
Document Type	'10-K	'
Current Fiscal Year End Date	'--12-31	'
Entity Common Stock, Shares Outstanding	14,942,728	'
Entity Public Float	'	$27,346,141
Amendment Flag	'false	'
Entity Central Index Key	'0000864839	'
Entity Current Reporting Status	'Yes	'
Entity Voluntary Filers	'No	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Well-known Seasoned Issuer	'No	'
Document Period End Date	31-Dec-13	'
Document Fiscal Year Focus	'2013	'
Document Fiscal Period Focus	'FY	'

BALANCE_SHEETS

BALANCE SHEETS (USD $)	Dec. 31, 2013	Dec. 31, 2012
Current Assets	'	'
Cash and Cash Equivalents	$4,878,233	$1,489,930
Accounts Receivable, net	1,680,792	3,969,160
Prepaid Expenses	684,848	469,038
Available for Sale Securities	16,448	0
Inventory	317,043	612,464
Total Current Assets	7,577,364	6,540,592
Other Assets	946	6,946
Oil And Gas Properties (Successful Efforts Basis), Real Property and Equipment and Fixtures	7,237,382	6,522,186
Total Assets	14,815,692	13,069,724
Current Liabilities:	'	'
Accounts Payable and Accrued Expenses	5,332,323	4,932,468
Current Portion of Long-Term Debt, Net	22,916	2,258,668
Current Portion of Deferred Tax Liability	1,775	1,775
Deferred Drilling Obligations	6,125,933	8,693,743
Total Current Liabilities	11,482,947	15,886,654
Noncurrent Liabilities:	'	'
Asset Retirement Obligation	862,369	954,088
Note Payable	1,477,084	0
Total Noncurrent Liabilities	2,339,453	954,088
Total Liabilities	13,822,400	16,840,742
Stockholders' Equity	'	'
Common Stock, No Par Value, 20,000,000 Shares Authorized; 14,942,728 and 12,545,465 Shares Issued and Outstanding, Respectively	37,996,866	33,247,571
Convertible Preferred Stock, Series AA, No Par Value, 147,500 Shares Authorized; 52,784 Shares Issued and Outstanding, Respectively	154,014	154,014
Accumulated (Deficit)	-37,471,388	-38,620,541
Paid in Capital	303,855	1,447,938
Accumulated Other Comprehensive Income	9,945	0
Total Stockholders' Equity (Deficit)	993,292	-3,771,018
Total Liabilities and Stockholders' Equity (Deficit)	$14,815,692	$13,069,724

BALANCE_SHEETS_Parentheticals

BALANCE SHEETS (Parentheticals) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Common stock, no par value (in Dollars per share)	'	'
Common stock, shares authorized	20,000,000	20,000,000
Common stock, shares issued	14,942,728	12,545,465
Common Stock, shares outstanding	14,942,728	12,545,465
Convertible Preferred Stock, Series AA, no par value (in Dollars per share)	'	'
Convertible Preferred Stock, Series AA, shares authorized	147,500	147,500
Convertible Preferred Stock, Series AA, shares issued	52,784	52,784
Convertible preferred stock, Series AA, shares outstanding	52,784	52,784

STATEMENTS_OF_OPERATIONS

STATEMENTS OF OPERATIONS (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Revenues:	'	'
Sale of Oil and Gas	$1,913,364	$1,673,538
Supervisory Fees and Other	659,697	692,344
Total Revenues	2,573,061	2,365,882
Costs and Expenses:	'	'
General and Administrative	3,279,505	3,640,336
Lease Operating	936,631	1,090,948
Delay Rentals	457,554	48,802
Lease Impairment	70,203	145,461
Geological and Geophysical	50,145	423,459
Inventory Write Down	39,185	62,744
Bad Debt Expense	146,704	263,767
Legal and Accounting	326,270	518,511
Marketing	332,482	594,118
Depreciation, Depletion and Amortization	309,806	664,131
Total Costs and Expenses	5,948,485	7,452,277
Gain on Turnkey Drilling Programs	2,008,734	763,461
Gain on Sale of Assets	2,820,315	8,100
Income (Loss) from Operations	1,453,625	-4,314,834
Other Income (Expense):	'	'
Interest Expense	-304,472	-195,009
Gain on sale of Marketable Securities	0	7,048
Income Before Income Tax Expense	1,149,153	-4,502,795
Income Tax Provision (Benefit)	0	-9,187,821
Net Income (Loss)	1,149,153	-13,690,616
Basic Earnings (Loss) Per Share: (in Dollars per share)	$0.08	($1.23)
Diluted Earnings (Loss) Per Share (in Dollars per share)	$0.08	($1.23)
Other Comprehensive Income (Loss)	'	'
Unrealized Gain on Equity Securities	9,945	0
Less: Reclassification Adjustment for Gains Included in Net Income	0	-3,035
Other Comprehensive Income (Loss) , before tax	9,945	-3,035
Other Comprehensive Income (Loss), net of tax	9,945	-3,035
Comprehensive Income (Loss)	$1,159,098	($13,693,651)

STATEMENTS_OF_STOCKHOLDERS_EQU

STATEMENTS OF STOCKHOLDERS' EQUITY (USD $)	Common Stock [Member]	Series A Preferred Stock [Member]	Treasury Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Total
Balance at Dec. 31, 2010	$28,298,228	$154,014	($179,376)	$632,004	($22,225,904)	$3,035	$6,682,001
Balance (in Shares) at Dec. 31, 2010	10,823,050	52,784	32,619	'	'	'	'
Prior Period adjustment	'	'	'	'	-2,704,021	'	-2,704,021
Balance at Dec. 31, 2011	28,298,228	154,014	-179,376	632,004	-22,225,904	3,035	3,977,980
Balance (in Shares) at Dec. 31, 2011	10,823,050	52,784	32,619	'	'	'	'
Common Stock Options Exercised	299,500	'	'	'	'	'	299,500
Common Stock Options Exercised (in Shares)	165,038	'	'	'	'	'	'
Common Stock Private Placement	4,649,843	'	146,515	-174,451	'	'	4,621,907
Common Stock Private Placement (in Shares)	1,562,352	'	-26,644	'	'	'	'
Directors’ Stock Option Grant	'	'	'	39,260	'	'	39,260
Treasury Stock Retirement	'	'	27,361	-173,876	'	'	-146,515
Treasury Stock Retirement (in Shares)	-4,975	'	-4,975	'	'	'	'
Common Stock Donation	'	'	5,500	-2,110	'	'	3,390
Common Stock Donation (in Shares)	'	'	-1,000	'	'	'	'
Discount on Warrant Value	'	'	'	1,127,111	'	'	1,127,111
Available for Sale Securities – Unrealized Gain (Loss), net of tax	'	'	'	'	'	-3,035	-3,035
Net Income (Loss)	'	'	'	'	-13,690,615	'	-13,690,616
Balance at Dec. 31, 2012	33,247,571	154,014	0	0	1,447,938	0	-3,771,018
Balance (in Shares) at Dec. 31, 2012	12,545,465	52,784	'	'	'	'	'
Common Stock Warrant Exercise	1,227,626	'	'	'	'	'	1,227,626
Common Stock Warrant Exercise (in Shares)	630,619	'	'	'	'	'	'
Common Stock Private Placement	1,021,667	'	'	'	'	'	1,021,668
Common Stock Private Placement (in Shares)	500,000	'	'	'	'	'	'
Note Payable Conversion	2,500,000	'	'	-1,144,083	'	'	1,355,917
Note Payable Conversion (in Shares)	1,266,644	'	'	'	'	'	'
Available for Sale Securities – Unrealized Gain (Loss), net of tax	'	'	'	'	'	9,945	9,945
Net Income (Loss)	'	'	'	'	1,149,153	'	1,149,153
Balance at Dec. 31, 2013	$37,996,866	$154,014	$0	$303,855	($37,471,387)	$9,945	$993,292
Balance (in Shares) at Dec. 31, 2013	14,942,728	52,784	0	'	'	'	'

STATEMENTS_OF_CASH_FLOWS

STATEMENTS OF CASH FLOWS (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
CASH FLOWS FROM OPERATING ACTIVITIES:	'	'
Net Income (Loss)	$1,149,153	($13,690,616)
Adjustments to Reconcile Net Income (Loss) to Net Cash Used by Operating Activities:	'	'
Depreciation, Depletion, and Amortization	309,806	664,131
Lease Impairment	70,203	145,461
Gain on Sale of Assets	-2,820,315	-8,100
Gain on Turnkey Drilling Programs	-2,008,734	-763,461
Realized (Gain on Sale of Available for Sale Securities	0	-7,048
Bad Debt Expense	146,704	263,767
Stock-Based Compensation	0	39,260
Debt Discount Amortization	280,582	100,779
Inventory and Other Assets Write Down	39,185	62,744
Treasury Stock Donation	0	3,390
(Increase) Decrease in:	'	'
Accounts Receivable	2,141,664	145,333
Prepaid Expenses and Other Assets	40,426	-47,620
Increase (Decrease) in:	'	'
Accounts Payable and Accrued Expenses	308,136	768,203
Deferred –Drilling Obligations	-2,567,810	1,784,077
Deferred Income Taxes	0	9,186,566
Net Cash Used by Operating Activities	-2,911,000	-1,353,134
CASH FLOWS FROM INVESTING ACTIVITIES:	'	'
Expenditures For Oil And Gas Properties and Other Capital Expenditures	-6,998,949	-4,425,434
Proceeds from Turnkey Drilling Programs	8,025,535	1,468,403
Proceeds from Sale of Assets	4,206,755	14,690
Sale of Available for Sale Securities	0	35,575
Net Cash Provided (Used) in Investing Activities	5,233,341	-2,906,766
CASH FLOWS FROM FINANCING ACTIVITIES:	'	'
Proceeds from Long-Term Debt	0	2,784,689
Principal Payments on Long-Term Debt	-1,183,333	-2,400,000
Proceeds from Stock Options and Warrant Exercises	1,227,627	299,500
Proceeds from Sale of Common Stock	1,021,668	2,119,510
Net Cash Provided by Financing Activities	1,065,962	2,803,699
Net Increase (Decrease) in Cash and Cash Equivalents	3,388,303	-1,456,201
Cash & Cash Equivalents at Beginning of Year	1,489,930	2,946,131
Cash & Cash Equivalents at End of Year	4,878,233	1,489,930
Cash Paid for Interest	23,890	94,229
Cash Paid for Taxes	925	800
Supplemental Schedule of Non-Cash Investing and Financing Transactions:	'	'
Purchase of Office building with note payable financing	1,500,000	0
Conversion of convertible notes to common stock	2,500,000	'
Accretion of discount to paid-in-capital upon early conversion of convertible notes	1,144,083	'
Receivable from sale of common stock	0	2,506,023
Unrealized Gain on Available-for-Sale Securities, net of tax effect	$9,945	$0

NOTE_1_SUMMARY_OF_SIGNIFICANT_

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]	'
Significant Accounting Policies [Text Block]	'
	NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	This summary of significant accounting policies of Royale Energy, Inc. (“Royale Energy” or the “Company”) is presented to assist in understanding Royale Energy's financial statements.  The financial statements and notes are representations of Royale Energy's management, which is responsible for their integrity and objectivity.  These accounting policies conform to accounting principles generally accepted in the United States of America and have been consistently applied in the preparation of the financial statements.
	Description of Business
	Royale Energy is an independent oil and gas producer which also has operations in the area of turnkey drilling.  Royale Energy owns wells and leases in major geological basins located primarily in California, Texas, and Utah. Royale Energy offers fractional working interests and seeks to minimize the risks of oil and gas drilling by selling multiple well drilling projects which do not include the use of debt financing.
	Use of Estimates
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and 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. Actual results could differ from those estimates.
	Material estimates that are particularly susceptible to significant change relate to the estimate of Company oil and gas reserves prepared by an independent engineering consultant.  Such estimates are subject to numerous uncertainties inherent in the estimation of quantities of proven reserves. Estimated reserves are used in the calculation of depletion, depreciation and amortization, unevaluated property costs, impairment of oil and natural gas properties, estimated future net cash flows, taxes, and contingencies.
	Revenue Recognition
	Royale’s primary business is oil and gas production.    Natural gas flows from the wells into gathering line systems, which are equipped occasionally with compressor systems, which in turn flow into metered transportation and customer pipelines.  Monthly, price data and daily production are used to invoice customers for amounts due to Royale Energy and other working interest owners.  Royale Energy operates virtually all of its own wells and receives industry standard operator fees.
	Royale Energy generally sells crude oil and natural gas under short-term agreements at prevailing market prices. Revenues are recognized when the products are delivered, which occurs when the customer has taken title and has assumed the risks and rewards of ownership, prices are fixed or determinable and collectability is reasonably assured.
	Revenues from the production of oil and natural gas properties in which the Royale Energy has an interest with other producers are recognized on the basis of Royale Energy’s net working interest. Differences between actual production and net working interest volumes are not significant.
	Royale Energy’s financial statements include its pro rata ownership of wells.  Royale Energy usually sells a portion of the working interest in each well it drills or participates in to third party investors and retains a portion of the prospect for its own account.  Royale Energy generally retains about a 50% working interest.  All results, successful or not, are included at its pro rata ownership amounts: revenue, expenses, assets, and liabilities as defined in FASB ASC 932-323-25 and 932-360.
	Oil and Gas Property and Equipment
	Depreciation, depletion and amortization, based on cost less estimated salvage value of the asset, are primarily determined under either the unit-of-production method or the straight-line method, which is based on estimated asset service life taking obsolescence into consideration.  Maintenance and repairs, including planned major maintenance, are expensed as incurred.  Major renewals and improvements are capitalized and the assets replaced are retired.
	The project construction phase commences with the development of the detailed engineering design and ends when the constructed assets are ready for their intended use.  Interest costs, to the extent they are incurred to finance expenditures during the construction phase, are included in property, plant and equipment and are depreciated over the service life of the related assets.
	Royale Energy uses the “successful efforts” method to account for its exploration and production activities.  Under this method, Royale Energy accumulates its proportionate share of costs on a well-by-well basis with certain exploratory expenditures and exploratory dry holes being expensed as incurred,   and capitalizes expenditures for productive wells.  Royale Energy amortizes the costs of productive wells under the unit-of-production method.
	Royale Energy carries, as an asset, exploratory well costs when the well has found a sufficient quantity of reserves to justify its completion as a producing well and where Royale Energy is making sufficient progress assessing the reserves and the economic and operating viability of the project.  Exploratory well costs not meeting these criteria are charged to expense. Other exploratory expenditures, including geophysical costs and annual lease rentals, are expensed as incurred.
	Acquisition costs of proved properties are amortized using a unit-of-production method, computed on the basis of total proved oil and gas reserves.
	Capitalized exploratory drilling and development costs associated with productive depletable extractive properties are amortized using unit-of-production rates based on the amount of proved developed reserves of oil and gas that are estimated to be recoverable from existing facilities using current operating methods.
	Under the unit-of-production method, oil and gas volumes are considered produced once they have been measured through meters at custody transfer or sales transaction points at the outlet valve on the lease or field storage tank.
	Production costs are expensed as incurred. Production involves lifting the oil and gas to the surface and gathering, treating, field processing and field storage of the oil and gas. The production function normally terminates at the outlet valve on the lease or field production storage tank. Production costs are those incurred to operate and maintain Royale Energy’s wells and related equipment and facilities. They become part of the cost of oil and gas produced. These costs, sometimes referred to as lifting costs, include such items as labor costs to operate the wells and related equipment; repair and maintenance costs on the wells and equipment; materials, supplies and energy costs required to operate the wells and related equipment; and administrative expenses related to the production activity.
	Proved oil and gas properties held and used by Royale Energy are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amounts may not be recoverable.
	Royale Energy estimates the future undiscounted cash flows of the affected properties to judge the recoverability of carrying amounts. Cash flows used in impairment evaluations are developed using annually updated evaluation assumptions for crude oil commodity prices.  Annual volumes are based on field production profiles, which are also updated annually. Prices for natural gas and other products are based on assumptions developed annually for evaluation purposes.
	Impairment analyses are generally based on proved reserves.  An asset group would be impaired if the undiscounted cash flows were less than its carrying value.  Impairments are measured by the amount the carrying value exceeds fair value. During 2013 and 2012, impairment losses of $70,203 and $145,461, respectively, were recorded on various capitalized lease and land costs that were no longer viable.
	Significant unproved properties are assessed for impairment individually, and valuation allowances against the capitalized costs are recorded based on the estimated economic chance of success and the length of time that Royale Energy expects to hold the properties.  The valuation allowances are reviewed at least annually.
	Upon the sale or retirement of a complete field of a proved property, Royale Energy eliminates the cost from its books, and the resultant gain or loss is recorded to Royale Energy’s Statement of Operations.  Upon the sale of an entire interest in an unproved property where the property has been assessed for impairment individually, a gain or loss is recognized in Royale Energy’s Statement of Operations.  If a partial interest in an unproved property is sold, any funds received are accounted for as a recovery of the cost in the interest retained with any excess funds recognized as a gain. Should Royale Energy’s turnkey drilling agreements include unproved property, total drilling costs incurred to satisfy its obligations are recovered by the total funds received under the agreements.  Any excess funds are recorded as a Gain on Turnkey Drilling Programs, and any costs not recovered are capitalized and accounted for under the “successful efforts” method.
	Royale Energy  sponsors turnkey drilling agreement arrangements in unproved properties as a pooling of assets in a joint undertaking, whereby proceeds from participants are reported as Deferred Drilling Obligations, and then reduced as costs to complete its obligations are incurred with any excess booked against its property account to reduce any basis in its own interest.  Gains on Turnkey Drilling Programs represent funds received from turnkey drilling participants in excess of all costs Royale incurs during the drilling programs (e.g., lease acquisition, exploration and development costs), including costs incurred on behalf of participants and costs incurred for its own account; and are recognized only upon making this determination after Royale’s obligations have been fulfilled.
	The contracts require the participants pay Royale Energy the full contract price upon execution of the agreement.   Royale Energy completes the drilling activities typically between 10 and 30 days after drilling begins.  The participant retains an undivided or proportional beneficial interest in the property, and is also responsible for its proportionate share of operating costs.  Royale Energy retains legal title to the lease.  The participants purchase a working interest directly in the well bore.
	In these working interest arrangements, the participants are responsible for sharing in the risk of development, but also sharing in a proportional interest in rights to revenues and proportional liability for the cost of operations after drilling is completed and the interest is conveyed to the participant.
	A certain portion of the turnkey drilling participant’s funds received are non-refundable.    The company holds all funds invested as Deferred Drilling Obligations until drilling is complete.  Occasionally, drilling is delayed due to the permitting process or drilling rig availability.  At December 31, 2013 and 2012, Royale Energy had Deferred Drilling Obligations of $6,125,933 and $8,693,743 respectively.
	If Royale Energy is unable to drill the wells, and a suitable replacement well is not found, Royale would retain the non-refundable portion of the contact and return the remaining funds to the participant.  Included in cash and cash equivalents are amounts for use in completion of turnkey drilling programs in progress.
	Losses on properties sold are recognized when incurred or when the properties are held for sale and the fair value of the properties is less than the carrying value.
	Cash and Cash Equivalents
	Cash and cash equivalents include cash on hand and on deposit, and highly liquid debt instruments with maturities of three months or less.
	Inventory
	Inventory consists of well supplies, pipeline and spare parts and is carried at lower of cost or market. During 2013, we had a write down of $39,185 on certain oil and gas inventory and in 2012 we had a write down of $62,744 on certain oil and gas inventory to its estimated current market value.
	Accounts Receivable
	The Company provides for uncollectible accounts receivable using the allowance method of accounting for bad debts.  Under this method of accounting, a provision for uncollectible accounts is charged to earnings.  The allowance account is increased or decreased based on past collection history and management’s evaluation of accounts receivable.  All amounts considered uncollectible are charged against the allowance account and recoveries of previously charged off accounts are added to the allowance.    At December 31, 2013 and 2012, the Company established an allowance for uncollectable accounts of $1,081,580 and $934,876, respectively, for receivables from direct working interest investors whose expenses on non-producing wells were unlikely to be collected from revenue.
	Equipment and Fixtures
	Equipment and fixtures are stated at cost and depreciated over the estimated useful lives of the assets, which range from three to seven years, using the straight-line method. Repairs and maintenance are charged to expense as incurred. When assets are sold or retired, the cost and related accumulated depreciation are removed from the accounts and any resulting gain or loss is included in income. Maintenance and repairs, which neither materially add to the value of the property nor appreciably prolong its life, are charged to expense as incurred. Gains or losses on dispositions of property and equipment, other than oil and gas, are reflected in operations.
	Income (Loss) Per Share
	Basic and diluted income (losses) per share are calculated as follows:
		For the Year Ended December 31, 2013
		Income			Shares			Per-Share
		(Numerator)			(Denominator)			Amount
	Basic Income Per Share:
	Net income available to common stock	$	1,149,153			13,853,290		$	0.08
	Diluted Income Per Share:
	Effect of dilutive securities and stock options					435,195		$	0.00
	Net income available to common stock	$	1,149,153			14,288,485		$	0.08
		For the Year Ended December 31, 2012
		Income			Shares			Per-Share
		(Numerator)			(Denominator)			Amount
	Basic Loss Per Share:
	Net loss available to common stock	$	(13,690,616	)		11,133,377		$	(1.23	)
	Loss Per Share:
	Effect of dilutive securities and stock options		-			-			-
	Net loss available to common stock	$	(13,690,616	)		11,133,377		$	(1.23	)
	For the year ended December 31, 2012, Royale Energy had dilutive securities of 1,104,314.  These securities were not included in the dilutive earnings per share due to their anti-dilutive nature.
	Stock Based Compensation
	Royale Energy has a stock-based employee compensation plan, which is more fully described in Note 12.  Effective January 1, 2006, the Company adopted the Compensation – Stock Compensation Topic of the FASB Accounting Standards Codification, which addresses the accounting for stock-based payment transactions in which an enterprise receives employee services in exchange for (a) equity instruments of the enterprise or (b) liabilities that are based on the fair value of the enterprise’s equity instruments or that may be settled by the issuance of such equity instruments. The Company uses the Black-Scholes option-pricing model to determine the fair value of stock-based awards.
	Income Taxes
	Royale utilizes the asset and liability approach to measure deferred tax assets and liabilities based on temporary differences existing at each balance sheet date using currently enacted tax rates in accordance with the Income Taxes Topic of the FASB Accounting Standards Codification. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. Under the Topic, deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized.
The provision for income taxes is based on pretax financial accounting income. Deferred tax assets and liabilities are recognized for the expected tax consequences of temporary differences between the tax basis of assets and liabilities and their reported net amounts.
Fair Value Measurements
According to Fair Value Measurements and Disclosures Topic of the FASB Accounting Standards Codification, assets and liabilities that are measured at fair value on a recurring and nonrecurring basis in period subsequent to initial recognition, the reporting entity shall disclose information that enable users of its financial statements to assess the inputs used to develop those measurements and for recurring fair value measurements using significant unobservable inputs, the effect of the measurements on earnings for the period.
At December 31, 2013, Royale Energy reported the fair value of $16,448 in available for sale securities.  The fair value was determined using the number of shares owned as of December 31, 2013, multiplied by the market price of those securities on December 31, 2013.
The table below summarizes Royale’s fair value measurements and the level within the fair value hierarchy in which the fair value measurements fall.  At December 31, 2012, Royale Energy quoted prices in active markets for identical assets when determining the fair value measurements at the reporting date.
Description	12/31/13			Level 1		12/31/12			Level 1
Available for Sale Securities	$	16,448		$	16,448	$	-		$	-
Reclassifications
Certain items in the financial statements have been reclassified to maintain consistency and comparability for all
periods presented herein. The company has determined that Delay Rentals expenses are more fairly broken out of Lease Operating Expenses.   The reclassification is reflected in all years presented.
Recently Issued Accounting Pronouncements
The Company has reviewed the updates issued by the Financial Accounting Standards Board (FASB) during the year ended December 31, 2013, and have determined that the updates are not applicable to the Company.

NOTE_2_OIL_AND_GAS_PROPERTIES_

NOTE 2 - OIL AND GAS PROPERTIES, EQUIPMENT AND FIXTURES	12 Months Ended
	Dec. 31, 2013
Oil and Gas Exploration and Production Industries Disclosures [Abstract]	'
Oil and Gas Exploration and Production Industries Disclosures [Text Block]	'
	NOTE 2 - OIL AND GAS PROPERTIES, EQUIPMENT AND FIXTURES
	Oil and gas properties, equipment and fixtures consist of the following at December 31:
		2013			2012
	Oil and Gas
	Producing properties, including intangible drilling costs	$	4,862,657		$	5,025,723
	Undeveloped properties		2,779,672			4,034,292
	Lease and well equipment		4,075,320			4,000,524
			11,717,649			13,060,539
	Accumulated depletion, depreciation and amortization		(7,065,362	)		(7,163,943	)
			4,652,287		$	5,896,596
		2013			2012
	Commercial and Other
	Real estate, including furniture and fixtures	$	2,503,803		$	502,344
	Vehicles		120,314			151,669
	Furniture and equipment		1,300,523			1,299,300
			3,924,640			1,953,313
	Accumulated depreciation		(1,339,545	)		(1,327,723	)
			2,585,095			625,590
		$	7,237,382			6,522,186
	The following sets forth costs incurred for oil and gas property acquisition and development activities, whether capitalized or expensed:
		2013			2012
	Acquisition - Proved	$	7,663			24,298
	Acquisition- Unproved	$	0			24,606
	Development	$	1,080,043			577,708
	Exploration	$	4,822,260			1,077,001
	The guidance set forth in the Continued Capitalization of Exploratory Well Costs paragraph of the Extractive Activities Topic of the FASB Accounting Standards Codification requires that we evaluate all existing capitalized exploratory well costs and disclose the extent to which any such capitalized costs have become impaired and are expensed or reclassified during a fiscal period. We did not make any additions to capitalized exploratory well costs pending a determination of proved reserves during 2013 or 2012. We did not charge any previously capitalized exploratory well costs to expense upon adoption of Topic.
		12 Months Ended December 31,
		2013			2012
	Beginning balance at January 1	$	0		$	0
	Additions to capitalized exploratory well costs  pending the determination of proved reserves	$	410,303		$	0
	Reclassifications to wells, facilities, and equipment based on the determination of proved reserves	$	(410,303	)	$	0
	Ending balance at December 31	$	0		$	0
	Results of Operations from Oil and Gas Producing and Exploration Activities
	The results of operations from oil and gas producing and exploration activities (excluding corporate overhead and interest costs) for the two years ended December 31, are as follows:
		2013			2012
	Oil and gas sales	$	1,913,364			1,673,538
	Production related costs		(1,394,185	)		(1,139,750	)
	Lease Impairment		(70,203	)		(145,461	)
	Depreciation, depletion and amortization		(309,806	)		(664,131	)
	Results of operations from producing and	$	139,170			(275,804	)
	exploration activities
	Income Taxes (Benefit)		0			(9,187,821	)
	Net Results	$	139,170			(9,463,625	)

NOTE_3_ASSET_RETIREMENT_OBLIGA

NOTE 3 - ASSET RETIREMENT OBLIGATION	12 Months Ended
	Dec. 31, 2013
Asset Retirement Obligation Disclosure [Abstract]	'
Asset Retirement Obligation Disclosure [Text Block]	'
	NOTE 3 – ASSET RETIREMENT OBLIGATION
	The Asset Retirement and Environmental Obligations Topic of the FASB Accounting Standards Codification requires that an asset retirement obligation (ARO) associated with the retirement of a tangible long-lived asset be recognized as a liability in the period in which it is incurred or becomes determinable (as defined by the standard), with an associated increase in the carrying amount of the related long-lived asset.  The cost of the tangible asset, including the initially recognized asset retirement cost, is depreciated over the useful life of the asset.  The ARO is recorded at fair value, and accretion expense will be recognized over time as the discounted liability is accreted to its expected settlement value.  The fair value of the ARO is measured using expected future cash outflows discounted at the Company’s credit-adjusted risk-free interest rate.  The provisions of this Topic apply to legal obligations associated with the retirement of long-lived assets that result from the acquisition, development, and operation of a long-lived asset.
		2013			2012
	Asset retirement obligation Beginning of the year	$	954,088		$	575,612
	Liabilities incurred during the period		12,358			347,947
	Settlements		(97,522	)		0
	Accretion expense		17,106			6,741
	Revisions in estimated cash flow		23,661			23,788
	Asset retirement obligation End of year	$	862,369		$	954,088

NOTE_4_TURNKEY_DRILLING_CONTRA

NOTE 4 - TURNKEY DRILLING CONTRACTS	12 Months Ended
	Dec. 31, 2013
Deferred Revenue Disclosure [Abstract]	'
Deferred Revenue Disclosure [Text Block]	'
	NOTE 4 - TURNKEY DRILLING OBLIGATION
	Royale Energy receives funds under turnkey drilling contracts, which require Royale Energy to drill oil and gas wells within a reasonable time period from the date of receipt of the funds.  As of December 31, 2013 and 2012 Royale Energy had recorded deferred turnkey drilling associated with undrilled wells of $6,125,933 and $8,693,743, respectively, as a current liability.

NOTE_5_LONGTERM_DEBT

NOTE 5 - LONG-TERM DEBT	12 Months Ended
	Dec. 31, 2013
Disclosure Text Block [Abstract]	'
Long-term Debt [Text Block]	'
	NOTE 5 - LONG-TERM DEBT
		2013		2012
	Revolving line of credit secured by oil and gas properties, with a maximum available of $14,250,000 at December 31, 2012, issued by Texas Capital Bank, N.A. for the purposes of refinancing Royale’s existing debt and to fund development, exploration and acquisition activities as well as other general corporate purposes.  The agreement was entered into on February 13, 2009.  Interest is at Texas Capital Bank’s “Base Rate” plus 1.00% with an “Adjusted Base Rate” of 5.00%, resulting in a rate of 5.00% at December 31, 2013 and 2012, payable monthly with borrowing base reductions of $100,000 commencing on January 1, 2012.  As part of this agreement, Texas Capital Bank has issued letters of credit in the amount of $750,000 on behalf of the Company to various agencies.    At December 31, 2012, Royale’s borrowing base with Texas Capital Bank was $350,000.  The revolving line of credit matured in February 2013.	$	0	$	350,000
	On December 24, 2013, Royale Energy, Inc. entered into an agreement between the Company, as buyer, and North Island Financial Credit Union as seller, for the purchase of commercial property in San Diego, California, for a purchase price of $2,000,000, of which $500,000 was paid in cash on the date of purchase, and $1,500,000 was borrowed from AmericanWest Bank, NA, with a note secured by the property being purchased.  The note carries an interest rate of 5.75% until paid in full.  Royale will pay this loan in 119 regular payments of $9,525 each and one  balloon payment estimated at $1,150,435. Royale’s first payment is due February 1, 2014, and all subsequent payments are due on the same day of each month after that. Royale’s final payment will be due on January 1, 2024, and will be for all principal and all accrued interest not yet paid. Payments include principal and interest.	$	1,500,000	$	0
	Note Payable convertible into shares of Royale’s Common stock and a Warrant Agreement with certain institutional investors.  The Note has a face value of $3,333,333 and issued with an original issue discount of 10% for an aggregate purchase price of $3 million.  The Note is not interest bearing unless Royale is in default of the Note, in which case the Note carries an interest rate of 18% per annum.  During each calendar quarter from January 1, 2013 through December 31, 2013, the holder of the Note  required Royale to redeem 25% of the original principal amount each quarter. .  Once notification is received, Royale, in its sole discretion, may satisfy its obligation either in cash or in shares of its common stock.  However, at the Note’s maturity on December 31, 2014, any outstanding balance on the Note is required to be repaid in cash. Note is net of the Discount of Warrant Value in the amount of $1,229,354. In April 2013, 479,589 common shares were issued in lieu of the scheduled payment of $833,333.  According to the note agreement, the note holders may elect to convert the principal balance into shares of the Company's common stock.  During 2013, the note holders submitted conversion notices to the Company such that 787,055 common shares were issued for a reduction in the note principal of $1,666,666. In September 2013, this note was paid in full.				1,908,668
	Total Long Term Debt	$	1,500,000	$	2,258,668
	Less Current Maturity		22,916	$	2,258,668
	Long Term Debt Less Current Portion	$	1,477,084	$
	The Warrant Agreement entitles the holder to purchase, in whole or in part, an aggregate of 500,000 shares of Royale’s Common stock at an initial exercise price of $3.00 per share.  During 2013, the exercise price of these warrants was adjusted from $3.00 to $2.1176 due to the issuance of shares under the Company’s Securities Purchase Agreement.  The warrant has a three year term and becomes exercisable on April 29, 2013.  The value of the warrant was determined using the Black-Scholes pricing method utilizing a strike price of $3.00, 3 year maturity, a risk free interest of 0.8805%, and expected volatility of 107.7%.  Based upon these inputs, the value of each warrant share was calculated to be $1.9536.
	Maturities of long-term debt for the years subsequent to December 31, 2013 are as follows:
	Year Ended December 31,
	2014	$	22,916
	2015	$	28,921
	2016	$	30,654
	2017	$	32,490
	2018	$	34,437
	Thereafter	$	1,350,582
	Total	$	1,500,000

NOTE_6_INCOME_TAXES

NOTE 6 - INCOME TAXES	12 Months Ended
	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'
Income Tax Disclosure [Text Block]	'
	NOTE 6 - INCOME TAXES
	Deferred tax assets and liabilities reflect the net tax effect of temporary differences between the carrying amount of assets and liabilities for financial reporting purposes and amounts used for income tax purposes.  Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.
	Significant components of the Company’s deferred assets and liabilities at December 31, 2013 and 2012, respectively, are as follows:
		2013			2012
	Deferred Tax Assets (Liabilities):
	Statutory Depletion Carry Forward	$	678,617		$	776,534
	Net Operating Loss		4,053,001			4,951,345
	Other		702,275			212,798
	Share-Based Compensation		55,990			58,558
	Capital Loss / AMT Credit Carry Forward		76,410			76,410
	Charitable Contributions Carry Forward		15,510			16,022
	Allowance for Doubtful Accounts		412,353			372,772
	Oil and Gas Properties and Fixed Assets		4,723,641			5,479,647
		$	10,717,797		$	11,944,086
	Valuation Allowance		(10,717,797	)		(11,944,086	)
	Net Deferred Tax Asset	$	-		$	-
	Deferred Tax Assets:
	Current	$	62,333		$	107,563
	Non-current		(62,333	)		(107,563	)
	Deferred Tax Liabilities:
	Current
	Non-current
	Net Deferred Tax Asset	$			$	-
	At the end of 2012, management reviewed the realizability of the Company’s net deferred tax assets.  Due to the Company’s cumulative losses in recent years and its inability to conclude a transaction concerning its Alaska acreage by the end of 2012, Royale and its management concluded that it is not “more-likely-than-not” its deferred tax assets will be realized.  As a result, the Company recorded a full valuation allowance against the net deferred tax assets in 2012.  At the end of 2013, management again reviewed the reliability of the Company’s net deferred tax assets, and due to the Company’s continued cumulative losses in recent years, Royale and it management concluded it is not “more-likely-than-not” its deferred tax assets will be realized.  As a result, the Company will continue to record a full valuation allowance against the deferred tax assets in 2013.  The Company will assess the realizability of the deferred tax assets at least yearly and make appropriate updates as needed.  The Company had statutory percentage depletion carry forwards of approximately $1,800,000 at December 31, 2013.  The depletion has no expiration date.  The Company also has a net operating loss carry forward of approximately $10,400,000 at December 31, 2013, which will begin to expire in 2027.
	A reconciliation of Royale Energy's provision for income taxes and the amount computed by applying the statutory income tax rates at December 31, 2013 and 2012, respectively, to pretax income is as follows:
		2013			2012
	Tax (benefit) computed at statutory rate of 34%	$	390,712		$	(1,530,950	)
	Increase (decrease) in taxes resulting from:
	State tax / percentage depletion / other					1,389,218
	Other non-deductible expenses		3,078			2,889
	Change in valuation allowance		(393,790	)		9,326,664
	Provision (benefit)	$	-		$	(9,187,821	)
	The components of the Company’s tax provision are as follows:
		2013			2012
	Current tax provision (benefit) – federal	$	-			-
	Current tax provision (benefit) – state		-			1,790
	Deferred tax provision (benefit) – federal		-			(7,623,800	)
	Deferred tax provision (benefit) – state		-			(1,562,231	)
	Total provision (benefit)	$	-			(9,187,821	)
	In January 2007, Royale adopted additional provisions from the Income Taxes Topic of the FASB Accounting Standards Codification, which clarified the accounting for uncertainty in income taxes recognized in an entity’s financial statements and prescribes a recognition threshold and measurement attribute for financial statement disclosure of tax positions taken or expected to be taken on a tax return.  As a result of our implementation of the Topic at the time of adoption and at December 31, 2013, the Company did not recognize a liability for uncertain tax positions.  Currently, the only differences between our financial statements and our income tax returns relate to normal timing differences such as depreciation, depletion and amortization, which are recorded as deferred taxes on our balance sheets. We do not expect our unrecognized tax benefits to change significantly over the next 12 months. The tax years 2009 through 2012 remain open to examination by the taxing jurisdictions in which we file income tax returns.

NOTE_7_SERIES_AA_PREFERRED_STO

NOTE 7 - SERIES AA PREFERRED STOCK	12 Months Ended
	Dec. 31, 2013
Disclosure Text Block Supplement [Abstract]	'
Preferred Stock [Text Block]	'
	NOTE 7 - SERIES AA PREFERRED STOCK
	In April 1992, Royale Energy's Board of Directors authorized the sale of Series AA Convertible Preferred Stock.  Holders of Series AA Convertible Preferred Stock have dividend, conversion and preference rights identical to Series A Convertible Preferred Stockholders.  The Series AA Convertible Preferred Stock does not have the right of redemption at the stockholders' option.     During the years ending December 31, 2013, and 2012, there were no conversions of Series AA Preferred stock, and as of December 31, 2013, and 2012 there were 52,784 shares of Series AA Preferred stock issued and outstanding.

NOTE_8_COMMON_STOCK

NOTE 8 - COMMON STOCK	12 Months Ended
	Dec. 31, 2013
Stockholders' Equity Note [Abstract]	'
Stockholders' Equity Note Disclosure [Text Block]	'
	NOTE 8 - COMMON STOCK
	In February 2013, Royale Energy entered into a Sales Agreement with C. K. Cooper & Company, Inc. (“CKCC”), under which the Company may issue and sell shares of its common stock for consideration of up to $10,000,000, from time to time in an at the market equity offering program with CKCC acting as the Company’s sales agent (the “Offering”).  Sales of common stock if any, under the program will depend upon market conditions and other factors to be determined by the Company and may be made in negotiated transactions or transactions that are deemed to be “at the market offerings” as defined in Rule 415 under the Securities Act of 1933, as amended, including sales made directly on the NASDAQ Capital Market, on any other existing trading market for the common stock  or through a market maker. The Company has no obligation to sell any common shares in the program and may at any time suspend solicitation and offers under the program or terminate the program. The Company will pay CKCC a commission equal to 3.5% of the gross sales price of any such shares sold, through it as sales agent, as set forth in the Sales Agreement. The Company has also agreed to reimburse CKCC for certain expenses incurred in connection with entering into the Sales Agreement and has provided CKCC with customary indemnification rights.
	In June 2008, Royale Energy entered into a Securities Purchase Agreement with Cranshire Capital, L.P. to issue and sell 547,945 shares of its common stock in exchange for approximately $4,000,000 (i.e. $7.30 per share). As part of the agreement, Cranshire was also issued a warrant to acquire additional shares of its common stock.  The warrant is exercisable for an aggregate of 191,781 shares at an exercise price of $7.30 per share.  The $7.30 per share price was negotiated as a 15% discount from the 10 day dollar volume weighted average price of the Company’s Common Stock on the NASDAQ Global Market.  In conjunction with the August 2009 agreement (see below) the price of these share were adjusted to an exercise price of $1.99 per share.  In March 2011, warrants were exercised for 71,918 shares of the Company’s common stock for approximately $143,117 ($1.99 per share).  In May and June 2013 warrants were exercised for 321,443 shares of the Company’s Common Stock for approximately $639,672.   The net proceeds from the private placement and warrant exercises went towards general corporate purposes, including the acquisition of oil and natural gas properties for future development.
	On August 4, 2009, Royale Energy, Inc., entered into a Securities Purchase Agreement with Cranshire Capital, L.P. The terms of the agreement include the sale of 552,764 shares of common stock at $1.99 per share. The warrants include: (i) Series A Warrants, which are immediately exercisable for a period of 5 years into 329,850 shares at $2.19 per share; (ii) Series A-1 Warrants, which are exercisable beginning February 6, 2010 for a period of 5 years into 1,808 shares at $2.19 per share, (iii) Series B Warrants, which are immediately exercisable for a period of up to 1 year into 511,628 shares at $2.15 per share and (iv) Series C Warrants, which are immediately exercisable for a period of 5 years into 306,977 shares at $2.19 per share but only to the extent that the Series B Warrants are exercised and only in the same percentage that the Series B Warrants are exercised. All of such warrants contain customary adjustments for corporate events such as reorganizations, splits, dividends, and the exercise prices of all such warrants are subject to weighted-average anti-dilution adjustments in the event of additional issuances of common stock below the exercise price then in effect. The exercise price of the Series B Warrants is also subject to increases if the market price of the common stock equals or exceeds $2.40, in which case the exercise price of such Series B warrant will be increased to 90% of the closing sale price of the common stock on the trading day immediately preceding the date of exercise thereof. The Company will also provide customary registration rights in connection with the transaction.  In September and October 2009, the Series B warrants were exercised for 511,628 shares of Royale Energy common stock.  The net proceeds received for the shares, $1,080,650, were used for general working capital purposes.  During March and April 2011, the Series A warrants were exercised for 329,850 shares of Royale Energy common stock.  The net proceeds received for the shares, approximately $722,372, were used for general working capital purposes.  During February and March 2012, in a separate exercise, warrants were exercised for 67,160 of the Company’s common stock.  The net proceeds of approximately $185,999 were used for general working capital purposes.

NOTE_9_OPERATING_LEASES

NOTE 9 - OPERATING LEASES	12 Months Ended
	Dec. 31, 2013
Disclosure Text Block Supplement [Abstract]	'
Commitments Disclosure [Text Block]	'
	NOTE 9 - OPERATING LEASES
	Royale Energy occupies office space through the use of two leases, one for their office in San Diego, CA and one for an office and yard in Woodland, CA.  The San Diego lease is under a 120 month noncancellable lease contract, which expires in July 2015. The San Diego lease calls for monthly payments ranging from $27,010 to $35,271, and the Woodland lease calls for monthly payments of $900.  Future minimum lease obligations as of December 31, 2013 are as follows:
	Year Ended
	December 31,
	2014	$	415,842
	2015	$	246,900
	Thereafter	$	-
	Total	$	662,742
	Rental expense for the years ended December 31, 2013 and 2012 was $ 361,020 and $370,750 respectively.

NOTE_10_RELATED_PARTY_TRANSACT

NOTE 10 - RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2013
Related Party Transactions [Abstract]	'
Related Party Transactions Disclosure [Text Block]	'
	NOTE 10 - RELATED PARTY TRANSACTIONS
	Significant Ownership Interests
	Donald H. Hosmer, Royale Energy’s co-president and co-chief executive officer owns 6.24% of Royale Energy common stock. Donald H. Hosmer is the brother of Stephen M. Hosmer, and son of Harry E. Hosmer.
	Stephen M. Hosmer, Royale Energy’s co-president, co-chief executive officer and chief financial officer, owns 8.41% of Royale Energy common stock.  Stephen M. Hosmer is the brother of Donald H. Hosmer and son of Harry E. Hosmer.
	Harry E. Hosmer, Royale Energy's former president and former chief executive officer, owns 4.32% of Royale Energy common stock. Donald H. and Stephen M. Hosmer are sons of Harry E. Hosmer.  Donald H. Hosmer and Stephen M. Hosmer are also officers and directors of Royale Energy.

NOTE_11_STOCK_BASED_COMPENSATI

NOTE 11 - STOCK BASED COMPENSATION	12 Months Ended
	Dec. 31, 2013
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	'
	NOTE 11 - STOCK COMPENSATION PLAN
	During the Board of Directors meeting held in December 2010, directors and executive officers of Royale Energy were each granted 50,000 stock options, a total of 400,000 options, to purchase common stock at an exercise or base price of $3.25 per share.  These options are to vest in two parts; the first 200,000 options vested on January 1, 2012; the remaining 200,000 options vested on January 1, 2013.  The options were granted with a legal life of five years, and a service period of two years beginning January 1, 2012.  During  2012, Royale recognized compensation costs of $39,260 and a tax expense of $38,652 relating to this option grant.  In 2013, Royale did not recognize any compensation costs or tax effect related to this grant.
	The fair value of the options was calculated using the Black-Scholes option pricing method.  Since, at the time of option grant, there was currently no market for options of Royale’s common stock, expected volatilities are based on historical volatility of the Company’s stock and other factors.  Royale Energy uses historical data to estimate option exercise and board member turnover within the valuation model.  The risk-free rate for the periods within the contractual life of the option is based on the U.S. Treasury yield curve in effect at the time of the grant.
	A summary of the status of Royale Energy's stock option plan as of December 31, 2013 and 2012, and changes during the years ending on those dates is presented below:
		2013						2012
					Weighted-							Weighted-
					Average							Average
					Exercise							Exercise
		Shares			Price			Shares				Price
	Options
	Outstanding at Beginning of Year			346,308		$	3.25			675,000			$	3.36
	Granted			-						-
	Exercised			-						(283,692	)		$	3.46
	Expired or Ineligible			-						(45,000	)			3.5
	Outstanding at End of Year			346,308		$	3.25			346,308			$	3.25
	Options Exercisable at Year End			346,308		$	3.25			346,308			$	3.25
	Weighted-average Fair Value of Options		$	-					$	-
	Granted During the Year
	At December 31, 2013, Royale Energy’s stock price, $2.59, was less than the weighted average exercise price, and as such the outstanding and exercisable stock options had no intrinsic value.  These stock options have a weighted-average remaining contractual term of 2 years as of December 31, 2013.  There were no new stock options granted during 2013.
	A summary of the status of Royale Energy's restricted stock grant plans as of December 31, 2013 and 2012, and changes during the years ending on those dates is presented below:
		2013						2012
					Weighted-							Weighted-
					Average							Average
					Grant-Date							Grant-Date
		Shares			Fair Value			Shares				Fair Value
	Non-vested Shares
	Non-vested at Beginning of Year			-		$	-			31,670			$	3.31
	Granted			-						-
	Reinstated			-						-
	Vested			-						31,670			$	3.31
	Expired or Ineligible			-		$				-
	Non-vested at End of Year			-						-			$	3.31

NOTE_12_SIMPLE_IRA_PLAN

NOTE 12 - SIMPLE IRA PLAN	12 Months Ended
	Dec. 31, 2013
Compensation and Retirement Disclosure [Abstract]	'
Pension and Other Postretirement Benefits Disclosure [Text Block]	'
	NOTE 12 - SIMPLE IRA PLAN
	In April 1998, the Company established a Simple IRA pension plan covering all employees. The Company will contribute a matching contribution to each eligible employee’s Simple IRA equal to the employee’s salary reduction contributions up to a limit of 3% of the employee’s compensation for the year. The employer contribution for the years ending December 31, 2013 and 2012, were $49,846, and $57,405 respectively.

NOTE_13_ENVIRONMENTAL_MATTERS

NOTE 13 - ENVIRONMENTAL MATTERS	12 Months Ended
	Dec. 31, 2013
Environmental Remediation Obligations [Abstract]	'
Environmental Loss Contingency Disclosure [Text Block]	'
	NOTE 13 - ENVIRONMENTAL MATTERS
	Royale Energy has established procedures for the continuing evaluation of its operations to identify potential environmental exposures and assure compliance with regulatory policies and procedures. Management monitors these laws and regulations and periodically assesses the propriety of its operational and accounting policies related to environmental issues. The nature of Royale Energy's business requires routine day-to-day compliance with environmental laws and regulations. Royale Energy incurred no material environmental investigation, compliance and remediation costs in 2013 or 2012.
	Royale Energy is unable to predict whether its future operations will be materially affected by these laws and regulations. It is believed that legislation and regulations relating to environmental protection will not materially affect the results of operations of Royale Energy.

NOTE_14_CONCENTRATIONS_OF_CRED

NOTE 14 - CONCENTRATIONS OF CREDIT RISK	12 Months Ended
	Dec. 31, 2013
Risks and Uncertainties [Abstract]	'
Concentration Risk Disclosure [Text Block]	'
	NOTE 14 - CONCENTRATIONS OF CREDIT RISK
	The Company bids its gas sales on a month to month basis and generally sells to a single customer without commitment to future gas sales to any particular customer. The Company normally sells approximately 80% of its monthly natural gas production to one customer on a month to month basis.  Since we are able to sell our natural gas to other readily available customers, the loss of any one customer would not have an adverse effect on our overall sales operations.
	The Company maintains cash in depository institutions that are guaranteed by the Federal Deposit Insurance Corporation (FDIC) up to $250,000 per institution for our interest bearing accounts in the years ended December 31, 2013, and 2012.  At December 31, 2013, and 2012, the Company’s non-interest bearing accounts were fully insured by the FDIC.   At December 31, 2013 and 2012, cash in banks exceeded the FDIC limits by approximately $4.3 million and $1.2 million, respectively. The Company has not experienced any losses on deposits.

NOTE_15_COMMITMENTS_AND_CONTIN

NOTE 15 - COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2013
Commitments and Contingencies Disclosure [Abstract]	'
Commitments and Contingencies Disclosure [Text Block]	'
	NOTE 15 - COMMITMENTS AND CONTINGENCIES
	The Company may become involved from time to time in litigation on various matters, which are routine to the conduct of its business.  The Company believes that none of these actions, individually or in the aggregate, will have a material adverse effect on its financial position or results of operations, though any adverse decision in these cases or the costs of defending or settling such claims could have a material effect on its business.
	Douglas Jones v. Royale Energy, Broward County Circuit Court, Florida.  On July 1, 2010, Douglas Jones filed a lawsuit against the Company in the Circuit Court, 17th Judicial District, Broward County, Florida.  Mr. Jones was an independent contractor handling certain aspects of sales for the Company prior to July 2, 2008.  He asserts that he is entitled to an unspecified amount for commissions and expenses.  The Company denies that any money is owed to Mr. Jones.  On August 16, 2010, the Company, through Florida counsel Adam Hodkin, filed a motion to dismiss the lawsuit for lack of jurisdiction in the Florida courts.  The Court ruled that it wanted to have an evidentiary hearing on the motion.  The Court has finally set a date for the evidentiary hearing on whether to grant or deny the motion to dismiss.  That date is May 5, 2014.     If the motion to dismiss is denied, Royale intends to answer the complaint and oppose the lawsuit vigorously.   At this time, we do not expect to incur any material losses resulting from these proceedings.

NOTE_16_RESTATEMENT_TO_REFLECT

NOTE 16 - RESTATEMENT TO REFLECT CHANGE IN REVENUE RECOGNITION POLICY	12 Months Ended
	Dec. 31, 2013
Accounting Changes and Error Corrections [Abstract]	'
Accounting Changes and Error Corrections [Text Block]	'
	NOTE 16 – RESTATEMENT TO REFLECT CHANGE IN REVENUE RECOGNITION POLICY
	In response to comments from the staff of the Securities and Exchange Commission’s Division of Corporation Finance, and after consultation with the Company’s Chief Financial Officer and with Padgett Stratemann & Co., LLP, the Company’s independent registered public accounting firm, the Audit Committee concluded that the Company’s revenue recognition policies incorrectly recognized (a) amounts received from sales of direct working interests to third parties as revenue, and (b) expenditures to complete development obligations for those working interests as expense.  Rather, the receipt of funds from sales of direct working interests should be treated as a recovery of the Company’s capitalized costs of oil and gas properties until such costs are fully recovered.  Accordingly, the financial statements as of December 31, 2012, and for the year then ended, have been restated to correct an error in our method of revenue recognition to reduce its basis in oil and gas properties, and to reduce both revenue and expense related to turnkey drilling and related depletion expense. Changes occurred in Retained Earnings, Deferred Income Tax Asset, Turnkey Drilling Revenue, Drilling and Development Expenses, Lease Impairment Expense, and Oil and Gas Properties (Successful Efforts Basis) and Equipment and Fixtures.
	The revisions to the balance sheet dated December 31, 2012, results in a reduction of the carrying value of the Company’s oil and gas properties, although there has been no change in the actual ownership, market value, or reserve value (at December 31,2012) of those properties.  The revision to the statement of comprehensive loss for fiscal 2012 reduces revenue from turnkey drilling activity and reduces expenses from turnkey drilling and development, lease impairment, and depreciation, depletion and amortization, increasing the loss by $1,729,590 to $13,693,651 from $11,964,061.
	Royale’s Oil and Gas Properties (Successful Efforts Basis) and Equipment and Fixtures were evaluated at December 31, 2011 based upon the revised policies.  An adjustment of $4,456,933 was recorded against Royale’s oil and gas properties offset by corresponding entries to its deferred tax asset and retained earnings.
	For a detailed explanation of the changes to the Company’s revenue recognition policies and its effect on the Company’s balance sheet and statement of operations, see our revenue recognition policy and policy on property, plant and equipment.
	The following table illustrates the effect of these changes in 2012.
	As of December 31, 2012
		As Previously Reported			Adjustment			As Restated
	Balance Sheet
	ASSETS:
	Oil and Gas Properties (Successful Efforts Basis) and Equipment and Fixtures	$	10,955,797		$	(4,433,611	)	$	6,522,186
	Total Assets		17,503,335			(4,433,611	)		13,069,724
	LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT):
	Accumulated Deficit		(34,186,930	)		(4,433,611	)		(38,620,541	)
	Total Stockholder’s Equity (Deficit)		662,593			(4,433,611	)		(3,771,018	)
	Total Liabilities and Stockholder’s Equity (Deficit)	$	17,503,335		$	(4,433,611	)	$	13,069,724
	Statement of Operations
	REVENUES:
	Turnkey Drilling	$	2,028,863		$	(2,028,863	)	$	0
	Total Revenues		4,394,745			(2,028,863	)		2,365,882
	COSTS AND EXPENSES
	Turnkey Drilling and Development		449,536			(449,536	)		0
	Lease Impairment		200,778			(55,317	)		145,461
	Depreciation, Depletion and Amortization		1,448,002			(783,871	)		664,131
	Total Costs and Expenses		8,741,001			(1,288,724	)		7,452,277
	Gain on Turnkey Drilling Programs		0			763,461			763,461
	Income From Operations		(4,338,156	)		23,322			(4,314,834	)
	Income (Loss) Before Income Tax Expense		(4,526,117	)		23,322			(4,502,795	)
	Income Tax Provision		7,434,909			1,752,912			9,187,820
	Net Income (Loss)	$	(11,961,026	)	$	(1,729,590	)	$	(13,690,616	)
	Comprehensive Income (Loss)	$	(11,964,061	)	$	(1,729,590	)	$	(13,693,651	)
	Basic Loss Per Share		(1.07	)		(0.16	)		(1.23	)

Accounting_Policies_by_Policy_

Accounting Policies, by Policy (Policies)	12 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]	'
Basis of Accounting, Policy [Policy Text Block]	'
	Description of Business
	Royale Energy is an independent oil and gas producer which also has operations in the area of turnkey drilling.  Royale Energy owns wells and leases in major geological basins located primarily in California, Texas, and Utah. Royale Energy offers fractional working interests and seeks to minimize the risks of oil and gas drilling by selling multiple well drilling projects which do not include the use of debt financing.
Use of Estimates, Policy [Policy Text Block]	'
	Use of Estimates
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and 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. Actual results could differ from those estimates.
	Material estimates that are particularly susceptible to significant change relate to the estimate of Company oil and gas reserves prepared by an independent engineering consultant.  Such estimates are subject to numerous uncertainties inherent in the estimation of quantities of proven reserves. Estimated reserves are used in the calculation of depletion, depreciation and amortization, unevaluated property costs, impairment of oil and natural gas properties, estimated future net cash flows, taxes, and contingencies
Revenue Recognition, Policy [Policy Text Block]	'
	Revenue Recognition
	Royale’s primary business is oil and gas production.    Natural gas flows from the wells into gathering line systems, which are equipped occasionally with compressor systems, which in turn flow into metered transportation and customer pipelines.  Monthly, price data and daily production are used to invoice customers for amounts due to Royale Energy and other working interest owners.  Royale Energy operates virtually all of its own wells and receives industry standard operator fees.
	Royale Energy generally sells crude oil and natural gas under short-term agreements at prevailing market prices. Revenues are recognized when the products are delivered, which occurs when the customer has taken title and has assumed the risks and rewards of ownership, prices are fixed or determinable and collectability is reasonably assured.
	Revenues from the production of oil and natural gas properties in which the Royale Energy has an interest with other producers are recognized on the basis of Royale Energy’s net working interest. Differences between actual production and net working interest volumes are not significant.
	Royale Energy’s financial statements include its pro rata ownership of wells.  Royale Energy usually sells a portion of the working interest in each well it drills or participates in to third party investors and retains a portion of the prospect for its own account.  Royale Energy generally retains about a 50% working interest.  All results, successful or not, are included at its pro rata ownership amounts: revenue, expenses, assets, and liabilities as defined in FASB ASC 932-323-25 and 932-360.
Oil and Gas Properties Policy [Policy Text Block]	'
	Oil and Gas Property and Equipment
	Depreciation, depletion and amortization, based on cost less estimated salvage value of the asset, are primarily determined under either the unit-of-production method or the straight-line method, which is based on estimated asset service life taking obsolescence into consideration.  Maintenance and repairs, including planned major maintenance, are expensed as incurred.  Major renewals and improvements are capitalized and the assets replaced are retired.
	The project construction phase commences with the development of the detailed engineering design and ends when the constructed assets are ready for their intended use.  Interest costs, to the extent they are incurred to finance expenditures during the construction phase, are included in property, plant and equipment and are depreciated over the service life of the related assets.
	Royale Energy uses the “successful efforts” method to account for its exploration and production activities.  Under this method, Royale Energy accumulates its proportionate share of costs on a well-by-well basis with certain exploratory expenditures and exploratory dry holes being expensed as incurred,   and capitalizes expenditures for productive wells.  Royale Energy amortizes the costs of productive wells under the unit-of-production method.
	Royale Energy carries, as an asset, exploratory well costs when the well has found a sufficient quantity of reserves to justify its completion as a producing well and where Royale Energy is making sufficient progress assessing the reserves and the economic and operating viability of the project.  Exploratory well costs not meeting these criteria are charged to expense. Other exploratory expenditures, including geophysical costs and annual lease rentals, are expensed as incurred.
	Acquisition costs of proved properties are amortized using a unit-of-production method, computed on the basis of total proved oil and gas reserves.
	Capitalized exploratory drilling and development costs associated with productive depletable extractive properties are amortized using unit-of-production rates based on the amount of proved developed reserves of oil and gas that are estimated to be recoverable from existing facilities using current operating methods.
	Under the unit-of-production method, oil and gas volumes are considered produced once they have been measured through meters at custody transfer or sales transaction points at the outlet valve on the lease or field storage tank.
	Production costs are expensed as incurred. Production involves lifting the oil and gas to the surface and gathering, treating, field processing and field storage of the oil and gas. The production function normally terminates at the outlet valve on the lease or field production storage tank. Production costs are those incurred to operate and maintain Royale Energy’s wells and related equipment and facilities. They become part of the cost of oil and gas produced. These costs, sometimes referred to as lifting costs, include such items as labor costs to operate the wells and related equipment; repair and maintenance costs on the wells and equipment; materials, supplies and energy costs required to operate the wells and related equipment; and administrative expenses related to the production activity.
	Proved oil and gas properties held and used by Royale Energy are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amounts may not be recoverable.
	Royale Energy estimates the future undiscounted cash flows of the affected properties to judge the recoverability of carrying amounts. Cash flows used in impairment evaluations are developed using annually updated evaluation assumptions for crude oil commodity prices.  Annual volumes are based on field production profiles, which are also updated annually. Prices for natural gas and other products are based on assumptions developed annually for evaluation purposes.
	Impairment analyses are generally based on proved reserves.  An asset group would be impaired if the undiscounted cash flows were less than its carrying value.  Impairments are measured by the amount the carrying value exceeds fair value. During 2013 and 2012, impairment losses of $70,203 and $145,461, respectively, were recorded on various capitalized lease and land costs that were no longer viable.
	Significant unproved properties are assessed for impairment individually, and valuation allowances against the capitalized costs are recorded based on the estimated economic chance of success and the length of time that Royale Energy expects to hold the properties.  The valuation allowances are reviewed at least annually.
	Upon the sale or retirement of a complete field of a proved property, Royale Energy eliminates the cost from its books, and the resultant gain or loss is recorded to Royale Energy’s Statement of Operations.  Upon the sale of an entire interest in an unproved property where the property has been assessed for impairment individually, a gain or loss is recognized in Royale Energy’s Statement of Operations.  If a partial interest in an unproved property is sold, any funds received are accounted for as a recovery of the cost in the interest retained with any excess funds recognized as a gain. Should Royale Energy’s turnkey drilling agreements include unproved property, total drilling costs incurred to satisfy its obligations are recovered by the total funds received under the agreements.  Any excess funds are recorded as a Gain on Turnkey Drilling Programs, and any costs not recovered are capitalized and accounted for under the “successful efforts” method.
	Royale Energy  sponsors turnkey drilling agreement arrangements in unproved properties as a pooling of assets in a joint undertaking, whereby proceeds from participants are reported as Deferred Drilling Obligations, and then reduced as costs to complete its obligations are incurred with any excess booked against its property account to reduce any basis in its own interest.  Gains on Turnkey Drilling Programs represent funds received from turnkey drilling participants in excess of all costs Royale incurs during the drilling programs (e.g., lease acquisition, exploration and development costs), including costs incurred on behalf of participants and costs incurred for its own account; and are recognized only upon making this determination after Royale’s obligations have been fulfilled.
	The contracts require the participants pay Royale Energy the full contract price upon execution of the agreement.   Royale Energy completes the drilling activities typically between 10 and 30 days after drilling begins.  The participant retains an undivided or proportional beneficial interest in the property, and is also responsible for its proportionate share of operating costs.  Royale Energy retains legal title to the lease.  The participants purchase a working interest directly in the well bore.
	In these working interest arrangements, the participants are responsible for sharing in the risk of development, but also sharing in a proportional interest in rights to revenues and proportional liability for the cost of operations after drilling is completed and the interest is conveyed to the participant.
	A certain portion of the turnkey drilling participant’s funds received are non-refundable.    The company holds all funds invested as Deferred Drilling Obligations until drilling is complete.  Occasionally, drilling is delayed due to the permitting process or drilling rig availability.  At December 31, 2013 and 2012, Royale Energy had Deferred Drilling Obligations of $6,125,933 and $8,693,743 respectively.
	If Royale Energy is unable to drill the wells, and a suitable replacement well is not found, Royale would retain the non-refundable portion of the contact and return the remaining funds to the participant.  Included in cash and cash equivalents are amounts for use in completion of turnkey drilling programs in progress.
	Losses on properties sold are recognized when incurred or when the properties are held for sale and the fair value of the properties is less than the carrying value.
Cash and Cash Equivalents, Policy [Policy Text Block]	'
	Cash and Cash Equivalents
	Cash and cash equivalents include cash on hand and on deposit, and highly liquid debt instruments with maturities of three months or less
Inventory, Policy [Policy Text Block]	'
	Inventory
	Inventory consists of well supplies, pipeline and spare parts and is carried at lower of cost or market. During 2013, we had a write down of $39,185 on certain oil and gas inventory and in 2012 we had a write down of $62,744 on certain oil and gas inventory to its estimated current market value
Receivables, Policy [Policy Text Block]	'
	Accounts Receivable
	The Company provides for uncollectible accounts receivable using the allowance method of accounting for bad debts.  Under this method of accounting, a provision for uncollectible accounts is charged to earnings.  The allowance account is increased or decreased based on past collection history and management’s evaluation of accounts receivable.  All amounts considered uncollectible are charged against the allowance account and recoveries of previously charged off accounts are added to the allowance.    At December 31, 2013 and 2012, the Company established an allowance for uncollectable accounts of $1,081,580 and $934,876, respectively, for receivables from direct working interest investors whose expenses on non-producing wells were unlikely to be collected from revenue
Property, Plant and Equipment, Policy [Policy Text Block]	'
	Equipment and Fixtures
	Equipment and fixtures are stated at cost and depreciated over the estimated useful lives of the assets, which range from three to seven years, using the straight-line method. Repairs and maintenance are charged to expense as incurred. When assets are sold or retired, the cost and related accumulated depreciation are removed from the accounts and any resulting gain or loss is included in income. Maintenance and repairs, which neither materially add to the value of the property nor appreciably prolong its life, are charged to expense as incurred. Gains or losses on dispositions of property and equipment, other than oil and gas, are reflected in operations
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	'
	Stock Based Compensation
	Royale Energy has a stock-based employee compensation plan, which is more fully described in Note 12.  Effective January 1, 2006, the Company adopted the Compensation – Stock Compensation Topic of the FASB Accounting Standards Codification, which addresses the accounting for stock-based payment transactions in which an enterprise receives employee services in exchange for (a) equity instruments of the enterprise or (b) liabilities that are based on the fair value of the enterprise’s equity instruments or that may be settled by the issuance of such equity instruments. The Company uses the Black-Scholes option-pricing model to determine the fair value of stock-based awards.
Income Tax, Policy [Policy Text Block]	'
	Income Taxes
	Royale utilizes the asset and liability approach to measure deferred tax assets and liabilities based on temporary differences existing at each balance sheet date using currently enacted tax rates in accordance with the Income Taxes Topic of the FASB Accounting Standards Codification. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. Under the Topic, deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized.
	The provision for income taxes is based on pretax financial accounting income. Deferred tax assets and liabilities are recognized for the expected tax consequences of temporary differences between the tax basis of assets and liabilities and their reported net amounts
Fair Value Measurement, Policy [Policy Text Block]	'
	Fair Value Measurements
	According to Fair Value Measurements and Disclosures Topic of the FASB Accounting Standards Codification, assets and liabilities that are measured at fair value on a recurring and nonrecurring basis in period subsequent to initial recognition, the reporting entity shall disclose information that enable users of its financial statements to assess the inputs used to develop those measurements and for recurring fair value measurements using significant unobservable inputs, the effect of the measurements on earnings for the period.
	At December 31, 2013, Royale Energy reported the fair value of $16,448 in available for sale securities.  The fair value was determined using the number of shares owned as of December 31, 2013, multiplied by the market price of those securities on December 31, 2013.
	The table below summarizes Royale’s fair value measurements and the level within the fair value hierarchy in which the fair value measurements fall.  At December 31, 2012, Royale Energy quoted prices in active markets for identical assets when determining the fair value measurements at the reporting date.
	Description	12/31/13		Level 1		12/31/12		Level 1
	Available for Sale Securities	$	16,448	$	16,448	$	-	$	-
Reclassification, Policy [Policy Text Block]	'
	Reclassifications
	Certain items in the financial statements have been reclassified to maintain consistency and comparability for all
	periods presented herein. The company has determined that Delay Rentals expenses are more fairly broken out of Lease Operating Expenses.   The reclassification is reflected in all years presented.
New Accounting Pronouncements, Policy [Policy Text Block]	'
	Recently Issued Accounting Pronouncements
	The Company has reviewed the updates issued by the Financial Accounting Standards Board (FASB) during the year ended December 31, 2013, and have determined that the updates are not applicable to the Company

NOTE_1_SUMMARY_OF_SIGNIFICANT_1

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]	'
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	'Basic and diluted income (losses) per share are calculated as follows:
		For the Year Ended December 31, 2013
		Income			Shares			Per-Share
		(Numerator)			(Denominator)			Amount
	Basic Income Per Share:
	Net income available to common stock	$	1,149,153			13,853,290		$	0.08
	Diluted Income Per Share:
	Effect of dilutive securities and stock options					435,195		$	0.00
	Net income available to common stock	$	1,149,153			14,288,485		$	0.08
		For the Year Ended December 31, 2012
		Income			Shares			Per-Share
		(Numerator)			(Denominator)			Amount
	Basic Loss Per Share:
	Net loss available to common stock	$	(13,690,616	)		11,133,377		$	(1.23	)
	Loss Per Share:
	Effect of dilutive securities and stock options		-			-			-
	Net loss available to common stock	$	(13,690,616	)		11,133,377		$	(1.23	)
Available-for-sale Securities [Table Text Block]	'The table below summarizes Royale’s fair value measurements and the level within the fair value hierarchy in which the fair value measurements fall. At December 31, 2012, Royale Energy quoted prices in active markets for identical assets when determining the fair value measurements at the reporting date.
	Description	12/31/13			Level 1		12/31/12			Level 1
	Available for Sale Securities	$	16,448		$	16,448	$	-		$	-

NOTE_2_OIL_AND_GAS_PROPERTIES_1

NOTE 2 - OIL AND GAS PROPERTIES, EQUIPMENT AND FIXTURES (Tables)	12 Months Ended
	Dec. 31, 2013
Oil and Gas Exploration and Production Industries Disclosures [Abstract]	'
Schedule of Oil and Gas Properties, Equipment and Fixtures [Table Text Block]	'Oil and gas properties, equipment and fixtures consist of the following at December 31:
		2013			2012
	Oil and Gas
	Producing properties, including intangible drilling costs	$	4,862,657		$	5,025,723
	Undeveloped properties		2,779,672			4,034,292
	Lease and well equipment		4,075,320			4,000,524
			11,717,649			13,060,539
	Accumulated depletion, depreciation and amortization		(7,065,362	)		(7,163,943	)
			4,652,287		$	5,896,596
		2013			2012
	Commercial and Other
	Real estate, including furniture and fixtures	$	2,503,803		$	502,344
	Vehicles		120,314			151,669
	Furniture and equipment		1,300,523			1,299,300
			3,924,640			1,953,313
	Accumulated depreciation		(1,339,545	)		(1,327,723	)
			2,585,095			625,590
		$	7,237,382			6,522,186
Cost Incurred in Oil and Gas Property Acquisition, Exploration, and Development Activities Disclosure [Table Text Block]	'The following sets forth costs incurred for oil and gas property acquisition and development activities, whether capitalized or expensed:
		2013			2012
	Acquisition - Proved	$	7,663			24,298
	Acquisition- Unproved	$	0			24,606
	Development	$	1,080,043			577,708
	Exploration	$	4,822,260			1,077,001
Capitalized Exploratory Well Costs, Roll Forward [Table Text Block]	'The guidance set forth in the Continued Capitalization of Exploratory Well Costs paragraph of the Extractive Activities Topic of the FASB Accounting Standards Codification requires that we evaluate all existing capitalized exploratory well costs and disclose the extent to which any such capitalized costs have become impaired and are expensed or reclassified during a fiscal period. We did not make any additions to capitalized exploratory well costs pending a determination of proved reserves during 2013 or 2012. We did not charge any previously capitalized exploratory well costs to expense upon adoption of Topic.
		12 Months Ended December 31,
		2013			2012
	Beginning balance at January 1	$	0		$	0
	Additions to capitalized exploratory well costs  pending the determination of proved reserves	$	410,303		$	0
	Reclassifications to wells, facilities, and equipment based on the determination of proved reserves	$	(410,303	)	$	0
	Ending balance at December 31	$	0		$	0
Results of Operations for Oil and Gas Producing Activities Disclosure [Table Text Block]	'The results of operations from oil and gas producing and exploration activities (excluding corporate overhead and interest costs) for the two years ended December 31, are as follows:
		2013			2012
	Oil and gas sales	$	1,913,364			1,673,538
	Production related costs		(1,394,185	)		(1,139,750	)
	Lease Impairment		(70,203	)		(145,461	)
	Depreciation, depletion and amortization		(309,806	)		(664,131	)
	Results of operations from producing and	$	139,170			(275,804	)
	exploration activities
	Income Taxes (Benefit)		0			(9,187,821	)
	Net Results	$	139,170			(9,463,625	)

NOTE_3_ASSET_RETIREMENT_OBLIGA1

NOTE 3 - ASSET RETIREMENT OBLIGATION (Tables)	12 Months Ended
	Dec. 31, 2013
Asset Retirement Obligation Disclosure [Abstract]	'
Schedule of Change in Asset Retirement Obligation [Table Text Block]	'
		2013			2012
	Asset retirement obligation Beginning of the year	$	954,088		$	575,612
	Liabilities incurred during the period		12,358			347,947
	Settlements		(97,522	)		0
	Accretion expense		17,106			6,741
	Revisions in estimated cash flow		23,661			23,788
	Asset retirement obligation End of year	$	862,369		$	954,088

NOTE_5_LONGTERM_DEBT_Tables

NOTE 5 - LONG-TERM DEBT (Tables)	12 Months Ended
	Dec. 31, 2013
Disclosure Text Block [Abstract]	'
Schedule of Debt [Table Text Block]	'
		2013		2012
	Revolving line of credit secured by oil and gas properties, with a maximum available of $14,250,000 at December 31, 2012, issued by Texas Capital Bank, N.A. for the purposes of refinancing Royale’s existing debt and to fund development, exploration and acquisition activities as well as other general corporate purposes.  The agreement was entered into on February 13, 2009.  Interest is at Texas Capital Bank’s “Base Rate” plus 1.00% with an “Adjusted Base Rate” of 5.00%, resulting in a rate of 5.00% at December 31, 2013 and 2012, payable monthly with borrowing base reductions of $100,000 commencing on January 1, 2012.  As part of this agreement, Texas Capital Bank has issued letters of credit in the amount of $750,000 on behalf of the Company to various agencies.    At December 31, 2012, Royale’s borrowing base with Texas Capital Bank was $350,000.  The revolving line of credit matured in February 2013.	$	0	$	350,000
	On December 24, 2013, Royale Energy, Inc. entered into an agreement between the Company, as buyer, and North Island Financial Credit Union as seller, for the purchase of commercial property in San Diego, California, for a purchase price of $2,000,000, of which $500,000 was paid in cash on the date of purchase, and $1,500,000 was borrowed from AmericanWest Bank, NA, with a note secured by the property being purchased.  The note carries an interest rate of 5.75% until paid in full.  Royale will pay this loan in 119 regular payments of $9,525 each and one  balloon payment estimated at $1,150,435. Royale’s first payment is due February 1, 2014, and all subsequent payments are due on the same day of each month after that. Royale’s final payment will be due on January 1, 2024, and will be for all principal and all accrued interest not yet paid. Payments include principal and interest.	$	1,500,000	$	0
	Note Payable convertible into shares of Royale’s Common stock and a Warrant Agreement with certain institutional investors.  The Note has a face value of $3,333,333 and issued with an original issue discount of 10% for an aggregate purchase price of $3 million.  The Note is not interest bearing unless Royale is in default of the Note, in which case the Note carries an interest rate of 18% per annum.  During each calendar quarter from January 1, 2013 through December 31, 2013, the holder of the Note  required Royale to redeem 25% of the original principal amount each quarter. .  Once notification is received, Royale, in its sole discretion, may satisfy its obligation either in cash or in shares of its common stock.  However, at the Note’s maturity on December 31, 2014, any outstanding balance on the Note is required to be repaid in cash. Note is net of the Discount of Warrant Value in the amount of $1,229,354. In April 2013, 479,589 common shares were issued in lieu of the scheduled payment of $833,333.  According to the note agreement, the note holders may elect to convert the principal balance into shares of the Company's common stock.  During 2013, the note holders submitted conversion notices to the Company such that 787,055 common shares were issued for a reduction in the note principal of $1,666,666. In September 2013, this note was paid in full.				1,908,668
	Total Long Term Debt	$	1,500,000	$	2,258,668
	Less Current Maturity		22,916	$	2,258,668
	Long Term Debt Less Current Portion	$	1,477,084	$
Schedule of Maturities of Long-term Debt [Table Text Block]	'Maturities of long-term debt for the years subsequent to December 31, 2013 are as follows:
	Year Ended December 31,
	2014	$	22,916
	2015	$	28,921
	2016	$	30,654
	2017	$	32,490
	2018	$	34,437
	Thereafter	$	1,350,582
	Total	$	1,500,000

NOTE_6_INCOME_TAXES_Tables

NOTE 6 - INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	'Significant components of the Company’s deferred assets and liabilities at December 31, 2013 and 2012, respectively, are as follows:
		2013			2012
	Deferred Tax Assets (Liabilities):
	Statutory Depletion Carry Forward	$	678,617		$	776,534
	Net Operating Loss		4,053,001			4,951,345
	Other		702,275			212,798
	Share-Based Compensation		55,990			58,558
	Capital Loss / AMT Credit Carry Forward		76,410			76,410
	Charitable Contributions Carry Forward		15,510			16,022
	Allowance for Doubtful Accounts		412,353			372,772
	Oil and Gas Properties and Fixed Assets		4,723,641			5,479,647
		$	10,717,797		$	11,944,086
	Valuation Allowance		(10,717,797	)		(11,944,086	)
	Net Deferred Tax Asset	$	-		$	-
	Deferred Tax Assets:
	Current	$	62,333		$	107,563
	Non-current		(62,333	)		(107,563	)
	Deferred Tax Liabilities:
	Current
	Non-current
	Net Deferred Tax Asset	$			$	-
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	'A reconciliation of Royale Energy's provision for income taxes and the amount computed by applying the statutory income tax rates at December 31, 2013 and 2012, respectively, to pretax income is as follows:
		2013			2012
	Tax (benefit) computed at statutory rate of 34%	$	390,712		$	(1,530,950	)
	Increase (decrease) in taxes resulting from:
	State tax / percentage depletion / other					1,389,218
	Other non-deductible expenses		3,078			2,889
	Change in valuation allowance		(393,790	)		9,326,664
	Provision (benefit)	$	-		$	(9,187,821	)
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	'The components of the Company’s tax provision are as follows:
		2013			2012
	Current tax provision (benefit) – federal	$	-			-
	Current tax provision (benefit) – state		-			1,790
	Deferred tax provision (benefit) – federal		-			(7,623,800	)
	Deferred tax provision (benefit) – state		-			(1,562,231	)
	Total provision (benefit)	$	-			(9,187,821	)

NOTE_9_OPERATING_LEASES_Tables

NOTE 9 - OPERATING LEASES (Tables)	12 Months Ended
	Dec. 31, 2013
Disclosure Text Block Supplement [Abstract]	'
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	'Future minimum lease obligations as of December 31, 2013 are as follows:
	Year Ended
	December 31,
	2014	$	415,842
	2015	$	246,900
	Thereafter	$	-
	Total	$	662,742

NOTE_11_STOCK_BASED_COMPENSATI1

NOTE 11 - STOCK BASED COMPENSATION (Tables)	12 Months Ended
	Dec. 31, 2013
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	'A summary of the status of Royale Energy's stock option plan as of December 31, 2013 and 2012, and changes during the years ending on those dates is presented below:
		2013						2012
					Weighted-							Weighted-
					Average							Average
					Exercise							Exercise
		Shares			Price			Shares				Price
	Options
	Outstanding at Beginning of Year			346,308		$	3.25			675,000			$	3.36
	Granted			-						-
	Exercised			-						(283,692	)		$	3.46
	Expired or Ineligible			-						(45,000	)			3.5
	Outstanding at End of Year			346,308		$	3.25			346,308			$	3.25
	Options Exercisable at Year End			346,308		$	3.25			346,308			$	3.25
	Weighted-average Fair Value of Options		$	-					$	-
	Granted During the Year
Schedule of Nonvested Restricted Stock Units Activity [Table Text Block]	'A summary of the status of Royale Energy's restricted stock grant plans as of December 31, 2013 and 2012, and changes during the years ending on those dates is presented below:
		2013						2012
					Weighted-							Weighted-
					Average							Average
					Grant-Date							Grant-Date
		Shares			Fair Value			Shares				Fair Value
	Non-vested Shares
	Non-vested at Beginning of Year			-		$	-			31,670			$	3.31
	Granted			-						-
	Reinstated			-						-
	Vested			-						31,670			$	3.31
	Expired or Ineligible			-		$				-
	Non-vested at End of Year			-						-			$	3.31

NOTE_16_RESTATEMENT_TO_REFLECT1

NOTE 16 - RESTATEMENT TO REFLECT CHANGE IN REVENUE RECOGNITION POLICY (Tables)	12 Months Ended
	Dec. 31, 2013
Accounting Changes and Error Corrections [Abstract]	'
Schedule of Error Corrections and Prior Period Adjustments [Table Text Block]	'The following table illustrates the effect of these changes in 2012.
	As of December 31, 2012
		As Previously Reported			Adjustment			As Restated
	Balance Sheet
	ASSETS:
	Oil and Gas Properties (Successful Efforts Basis) and Equipment and Fixtures	$	10,955,797		$	(4,433,611	)	$	6,522,186
	Total Assets		17,503,335			(4,433,611	)		13,069,724
	LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT):
	Accumulated Deficit		(34,186,930	)		(4,433,611	)		(38,620,541	)
	Total Stockholder’s Equity (Deficit)		662,593			(4,433,611	)		(3,771,018	)
	Total Liabilities and Stockholder’s Equity (Deficit)	$	17,503,335		$	(4,433,611	)	$	13,069,724
	Statement of Operations
	REVENUES:
	Turnkey Drilling	$	2,028,863		$	(2,028,863	)	$	0
	Total Revenues		4,394,745			(2,028,863	)		2,365,882
	COSTS AND EXPENSES
	Turnkey Drilling and Development		449,536			(449,536	)		0
	Lease Impairment		200,778			(55,317	)		145,461
	Depreciation, Depletion and Amortization		1,448,002			(783,871	)		664,131
	Total Costs and Expenses		8,741,001			(1,288,724	)		7,452,277
	Gain on Turnkey Drilling Programs		0			763,461			763,461
	Income From Operations		(4,338,156	)		23,322			(4,314,834	)
	Income (Loss) Before Income Tax Expense		(4,526,117	)		23,322			(4,502,795	)
	Income Tax Provision		7,434,909			1,752,912			9,187,820
	Net Income (Loss)	$	(11,961,026	)	$	(1,729,590	)	$	(13,690,616	)
	Comprehensive Income (Loss)	$	(11,964,061	)	$	(1,729,590	)	$	(13,693,651	)
	Basic Loss Per Share		(1.07	)		(0.16	)		(1.23	)

NOTE_1_SUMMARY_OF_SIGNIFICANT_2

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]	'	'	'
Joint Venture, Ownership Interest	50.00%	'	'
Impairment of Oil and Gas Properties	$70,203	$145,461	$4,456,933
Customer Deposits, Current	6,125,933	8,693,743	'
Inventory Write-down	39,185	62,744	'
Allowance for Doubtful Accounts Receivable	1,081,580	934,876	'
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in Shares)	'	1,104,314	'
Available-for-sale Securities	$16,448	$0	'
Minimum [Member]	'	'	'
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]	'	'	'
Property, Plant and Equipment, Useful Life	'3 years	'	'
Maximum [Member]	'	'	'
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]	'	'	'
Property, Plant and Equipment, Useful Life	'7 years	'	'

NOTE_1_SUMMARY_OF_SIGNIFICANT_3

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Schedule of Earnings Per Share, Basic and Diluted (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Basic Income Per Share:	'	'
Net income (loss) available to common stock (in Dollars per share)	$0.08	($1.23)
Diluted Income Per Share:	'	'
Net income (loss) available to common stock (in Dollars per share)	$0.08	($1.23)
Income (Numerator) [Member]	'	'
Basic Income Per Share:	'	'
Net income (loss) available to common stock (in Dollars)	$1,149,153	($13,690,616)
Diluted Income Per Share:	'	'
Effect of dilutive securities and stock options (in Dollars)	0	0
Net income (loss) available to common stock (in Dollars)	$1,149,153	($13,690,616)
Shares (denominator) [Member]	'	'
Basic Income Per Share:	'	'
Net income (loss) available to common stock	13,853,290	11,133,377
Diluted Income Per Share:	'	'
Effect of dilutive securities and stock options	435,195	0
Net income (loss) available to common stock	14,288,485	11,133,377
Per-share amount [Member]	'	'
Basic Income Per Share:	'	'
Net income (loss) available to common stock (in Dollars per share)	$0.08	($1.23)
Diluted Income Per Share:	'	'
Effect of dilutive securities and stock options (in Dollars per share)	$0	$0
Net income (loss) available to common stock (in Dollars per share)	$0.08	($1.23)

NOTE_1_SUMMARY_OF_SIGNIFICANT_4

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Schedule of Available-for-Sale Securities (USD $)	Dec. 31, 2013	Dec. 31, 2012
Schedule of Available-for-sale Securities [Line Items]	'	'
Available for Sale Securities	$16,448	$0
Fair Value, Inputs, Level 1 [Member]	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Available for Sale Securities	$16,448	$0

NOTE_2_OIL_AND_GAS_PROPERTIES_2

NOTE 2 - OIL AND GAS PROPERTIES, EQUIPMENT AND FIXTURES (Details) - Schedule of Oil and Gas Properties, Equipment and Fixtures (USD $)	Dec. 31, 2013	Dec. 31, 2012
Oil and Gas	'	'
Producing properties, including intangible drilling costs	$4,862,657	$5,025,723
Undeveloped properties	2,779,672	4,034,292
Lease and well equipment	4,075,320	4,000,524
	11,717,649	13,060,539
Accumulated depletion, depreciation and amortization	-7,065,362	-7,163,943
	4,652,287	5,896,596
Commercial and Other	'	'
Real estate, including furniture and fixtures	2,503,803	502,344
Vehicles	120,314	151,669
Furniture and equipment	1,300,523	1,299,300
	3,924,640	1,953,313
Accumulated depreciation	-1,339,545	-1,327,723
	2,585,095	625,590
	$7,237,382	$6,522,186

NOTE_2_OIL_AND_GAS_PROPERTIES_3

NOTE 2 - OIL AND GAS PROPERTIES, EQUIPMENT AND FIXTURES (Details) - Cost Incurred in Oil and Gas Property Acquisition, Exploration, and Development Activities Disclosure (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Cost Incurred in Oil and Gas Property Acquisition, Exploration, and Development Activities Disclosure [Abstract]	'	'
Acquisition - Proved	$7,663	$24,298
Acquisition- Unproved	0	24,606
Development	1,080,043	577,708
Exploration	$4,822,260	$1,077,001

NOTE_2_OIL_AND_GAS_PROPERTIES_4

NOTE 2 - OIL AND GAS PROPERTIES, EQUIPMENT AND FIXTURES (Details) - Capitalized Exploratory Well Costs, Roll Forward (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Capitalized Exploratory Well Costs, Roll Forward [Abstract]	'	'
Beginning balance at January 1	$0	$0
Additions to capitalized exploratory well costs pending the determination of proved reserves	410,303	0
Reclassifications to wells, facilities, and equipment based on the determination of proved reserves	-410,303	0
Ending balance at December 31	$0	$0

NOTE_2_OIL_AND_GAS_PROPERTIES_5

NOTE 2 - OIL AND GAS PROPERTIES, EQUIPMENT AND FIXTURES (Details) - Results of Operations for Oil and Gas Producing Activities Disclosure (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Results of Operations for Oil and Gas Producing Activities Disclosure [Abstract]	'	'
Oil and gas sales	$1,913,364	$1,673,538
Production related costs	-1,394,185	-1,139,750
Lease Impairment	-70,203	-145,461
Depreciation, depletion and amortization	-309,806	-664,131
Results of operations from producing and exploration activities	139,170	-275,804
Income Taxes (Benefit)	0	-9,187,821
Net Results	$139,170	($9,463,625)

NOTE_3_ASSET_RETIREMENT_OBLIGA2

NOTE 3 - ASSET RETIREMENT OBLIGATION (Details) - Schedule of Change in Asset Retirement Obligation (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Schedule of Change in Asset Retirement Obligation [Abstract]	'	'
Asset retirement obligation Beginning of the year	$954,088	$575,612
Liabilities incurred during the period	12,358	347,947
Settlements	-97,522	0
Accretion expense	17,106	6,741
Revisions in estimated cash flow	23,661	23,788
Asset retirement obligation End of year	$862,369	$954,088

NOTE_4_TURNKEY_DRILLING_CONTRA1

NOTE 4 - TURNKEY DRILLING CONTRACTS (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Deferred Revenue Disclosure [Abstract]	'	'
Customer Deposits, Current	$6,125,933	$8,693,743

NOTE_5_LONGTERM_DEBT_Details

NOTE 5 - LONG-TERM DEBT (Details) (Convertible Note Payable [Member], USD $)	12 Months Ended
	Dec. 31, 2013
NOTE 5 - LONG-TERM DEBT (Details) [Line Items]	'
Class of Warrant or Rights, Granted (in Shares)	500,000
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per Item)	3
Warrant Term	'3 years
Class of Warrant or Right, Date from which Warrants or Rights Exercisable	29-Apr-13
Fair Value Assumptions, Exercise Price (in Dollars per share)	$3
Fair Value Assumptions, Expected Term	'3 years
Fair Value Assumptions, Risk Free Interest Rate	0.88%
Fair Value Assumptions, Expected Volatility Rate	107.70%
Class of Warrant or Rights, fair value, per share (in Dollars per share)	$1.95
Adjusted Exercise Price of Warrants [Member]	'
NOTE 5 - LONG-TERM DEBT (Details) [Line Items]	'
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per Item)	2.1176

NOTE_5_LONGTERM_DEBT_Details_S

NOTE 5 - LONG-TERM DEBT (Details) - Schedule of Debt (USD $)	Dec. 31, 2013	Dec. 31, 2012
NOTE 5 - LONG-TERM DEBT (Details) - Schedule of Debt [Line Items]	'	'
Long Term Debt	$1,500,000	$2,258,668
Less Current Maturity	22,916	2,258,668
Long Term Debt Less Current Portion	1,477,084	'
American West Bank, NA [Member]	'	'
NOTE 5 - LONG-TERM DEBT (Details) - Schedule of Debt [Line Items]	'	'
Long Term Debt	1,500,000	0
Convertible Note Payable [Member]	'	'
NOTE 5 - LONG-TERM DEBT (Details) - Schedule of Debt [Line Items]	'	'
Long Term Debt	'	1,908,668
Line of Credit [Member]	'	'
NOTE 5 - LONG-TERM DEBT (Details) - Schedule of Debt [Line Items]	'	'
Long Term Debt	$0	$350,000

NOTE_5_LONGTERM_DEBT_Details_S1

NOTE 5 - LONG-TERM DEBT (Details) - Schedule of Debt (Parentheticals) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
NOTE 5 - LONG-TERM DEBT (Details) - Schedule of Debt (Parentheticals) [Line Items]	'	'
Purchase Agreement, Purchase Price (in Dollars)	$3,924,640	$1,953,313
Convertible Note Payable, Aggregate Purchase Price (in Dollars)	0	2,784,689
American West Bank, NA [Member]	'	'
NOTE 5 - LONG-TERM DEBT (Details) - Schedule of Debt (Parentheticals) [Line Items]	'	'
Purchase Agreement, Purchase Price (in Dollars)	2,000,000	'
Purchase Price, Cash Paid (in Dollars)	500,000	'
Note (in Dollars)	1,500,000	'
Note, Interest Rate	5.75%	'
Note, Payment	'119 regular payments of $9,525 each and one balloon payment estimated at $1,150,435	'
Note, First Payment	1-Feb-14	'
Note, due on	1-Jan-24	'
Convertible Note Payable [Member]	'	'
NOTE 5 - LONG-TERM DEBT (Details) - Schedule of Debt (Parentheticals) [Line Items]	'	'
Note (in Dollars)	3,333,333	3,333,333
Convertible Note Payable, Original Issue Discount	10.00%	10.00%
Convertible Note Payable, Aggregate Purchase Price (in Dollars)	3	3
Convertible Note Payable, Interest	'The Note is not interest bearing unless Royale is in default of the Note, in which case the Note carries an interest rate of 18% per annum	'The Note is not interest bearing unless Royale is in default of the Note, in which case the Note carries an interest rate of 18% per annum
Convertible Note Payable, Redeem	'During each calendar quarter from January 1, 2013 through December 31, 2013, the holder of the Note required Royale to redeem 25% of the original principal amount each quarter.	'During each calendar quarter from January 1, 2013 through December 31, 2013, the holder of the Note required Royale to redeem 25% of the original principal amount each quarter.
Convertible Note, Discount (in Dollars)	1,229,354	1,229,354
Line of Credit [Member]	'	'
NOTE 5 - LONG-TERM DEBT (Details) - Schedule of Debt (Parentheticals) [Line Items]	'	'
Revolving line of credit, secured by	'secured by oil and gas properties	'secured by oil and gas properties
Revolving line of credit, maximum available (in Dollars)	14,250,000	14,250,000
Revolving line of credit, issued on	13-Feb-09	13-Feb-09
Interest at	'Texas Capital Bank's "Base Rate" plus 1.00% with an "Adjusted Base Rate" of 5.00%, resulting in a rate of 5.00%	'Texas Capital Bank's "Base Rate" plus 1.00% with an "Adjusted Base Rate" of 5.00%, resulting in a rate of 5.00%
Revolving line of credit, payable (in Dollars)	100,000	100,000
Revolving line of credit, commencing on	1-Jan-12	1-Jan-12
Revolving line of credit, borrowing base (in Dollars)	350,000	350,000
Revolving line of credit, letters of credit (in Dollars)	$750,000	$750,000
Revolving line of credit, matured	28-Feb-13	28-Feb-13
Interest Rate	5.00%	5.00%

NOTE_5_LONGTERM_DEBT_Details_S2

NOTE 5 - LONG-TERM DEBT (Details) - Schedule of Maturities of Long-term Debt (USD $)	Dec. 31, 2013	Dec. 31, 2012
Schedule of Maturities of Long-term Debt [Abstract]	'	'
2014	$22,916	'
2015	28,921	'
2016	30,654	'
2017	32,490	'
2018	34,437	'
Thereafter	1,350,582	'
Total	$1,500,000	$2,258,668

NOTE_6_INCOME_TAXES_Details

NOTE 6 - INCOME TAXES (Details) (USD $)	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'
Tax Credit Carryforward, Deferred Tax Asset	$1,800,000
Operating Loss Carryforwards	$10,400,000

NOTE_6_INCOME_TAXES_Details_Sc

NOTE 6 - INCOME TAXES (Details) - Schedule of Deferred Tax Assets and Liabilities (USD $)	Dec. 31, 2013	Dec. 31, 2012
Deferred Tax Assets (Liabilities):	'	'
Statutory Depletion Carry Forward	$678,617	$776,534
Net Operating Loss	4,053,001	4,951,345
Other	702,275	212,798
Share-Based Compensation	55,990	58,558
Capital Loss / AMT Credit Carry Forward	76,410	76,410
Charitable Contributions Carry Forward	15,510	16,022
Allowance for Doubtful Accounts	412,353	372,772
Oil and Gas Properties and Fixed Assets	4,723,641	5,479,647
	10,717,797	11,944,086
Valuation Allowance	-10,717,797	-11,944,086
Net Deferred Tax Asset	0	0
Deferred Tax Assets:	'	'
Current	62,333	107,563
Non-current	-62,333	-107,563
Deferred Tax Liabilities:	'	'
Current	-1,775	-1,775
Non-current	'	'
Net Deferred Tax Asset	'	'

NOTE_6_INCOME_TAXES_Details_Sc1

NOTE 6 - INCOME TAXES (Details) - Schedule of Effective Income Tax Rate Reconciliation (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Schedule of Effective Income Tax Rate Reconciliation [Abstract]	'	'
Tax (benefit) computed at statutory rate of 34%	$390,712	($1,530,950)
Increase (decrease) in taxes resulting from:	'	'
State tax / percentage depletion / other	0	1,389,218
Other non-deductible expenses	3,078	2,889
Change in valuation allowance	-393,790	9,326,664
Provision (benefit)	$0	($9,187,821)

NOTE_6_INCOME_TAXES_Details_Sc2

NOTE 6 - INCOME TAXES (Details) - Schedule of Effective Income Tax Rate Reconciliation (Parentheticals)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Schedule of Effective Income Tax Rate Reconciliation [Abstract]	'	'
Statutory rate	34.00%	34.00%

NOTE_6_INCOME_TAXES_Details_Sc3

NOTE 6 - INCOME TAXES (Details) - Schedule of Components of Income Tax Expense (Benefit) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Schedule of Components of Income Tax Expense (Benefit) [Abstract]	'	'
Current tax provision (benefit) b federal	$0	$0
Current tax provision (benefit) b state	0	1,790
Deferred tax provision (benefit) b federal	0	-7,623,800
Deferred tax provision (benefit) b state	0	-1,562,231
Total provision (benefit)	$0	($9,187,821)

NOTE_7_SERIES_AA_PREFERRED_STO1

NOTE 7 - SERIES AA PREFERRED STOCK (Details)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
NOTE 7 - SERIES AA PREFERRED STOCK (Details) [Line Items]	'	'
Preferred Stock, Shares Issued	52,784	52,784
Preferred Stock, Shares Outstanding	52,784	52,784
Series AA Preferred Stock [Member]	'	'
NOTE 7 - SERIES AA PREFERRED STOCK (Details) [Line Items]	'	'
Conversion of Stock, Shares Converted	0	0
Preferred Stock, Shares Issued	52,784	52,784
Preferred Stock, Shares Outstanding	52,784	52,784

NOTE_8_COMMON_STOCK_Details

NOTE 8 - COMMON STOCK (Details) (USD $)

12 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2009

Dec. 31, 2009

Dec. 31, 2009

Dec. 31, 2009

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2009

Dec. 31, 2008

Dec. 31, 2012

Warrants Exercised in March 2012 [Member]

Warrants Exercised during February and March 2012 [Member]

Series A Warrants [Member]

Series A Warrants [Member]

Series A-1 Warrants [Member]

Series B Warrants [Member]

Series C Warrants [Member]

Securities Purchase Agreement, C. K. Cooper & Company, Inc. [Member]

Securities Purchase Agreement, Cranshire Capital [Member]

Securities Purchase Agreement, Cranshire Capital [Member]

Securities Purchase Agreement, Cranshire Capital [Member]

Securities Purchase Agreement, Cranshire Capital [Member]

Securities Purchase Agreement, Cranshire Capital [Member]

Securities Purchase Agreement, Cranshire Capital [Member]

Securities Purchase Agreement, Cranshire Capital [Member]

Securities Purchase Agreement, Cranshire Capital [Member]

Securities Purchase Agreement, Cranshire Capital [Member]

Securities Purchase Agreement, Cranshire Capital [Member]

Securities Purchase Agreement, Cranshire Capital [Member]

NOTE 8 - COMMON STOCK (Details) [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Other Committment, Maximum Amount of Consideration (in Dollars)

'

'

'

'

'

'

'

'

'

$10,000,000

'

'

'

'

Stock issuance, commission fee percentage

'

'

'

'

'

'

'

'

'

3.50%

'

'

'

'

Stock Issued During Period, Shares, New Issues

'

'

'

'

'

'

'

'

'

'

'

552,764

547,945

'

Stock Issued During Period, Value, New Issues (in Dollars)

1,021,668

4,621,907

'

'

'

'

'

'

'

'

'

'

4,000,000

'

Sale of Stock, Price Per Share (in Dollars per share)

'

'

'

'

'

'

'

'

'

'

'

$1.99

$7.30

'

Class of Warrant or Rights, Granted

'

'

'

'

'

329,850

1,808

511,628

306,977

'

'

'

191,781

'

Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per Item)

'

'

'

'

'

2.19

2.19

2.15

2.19

'

'

1.99

7.3

1.99

Class of Warrant or Rights, Exercise Price, Description

'

'

'

'

'

'

'

'The exercise price of the Series B Warrants is also subject to increases if the market price of the common stock equals or exceeds $2.40, in which case the exercise price of such Series B warrant will be increased to 90% of the closing sale price of the common stock on the trading day immediately preceding the date of exercise thereof

'

'

'

'

'The $7.30 per share price was negotiated as a 15% discount from the 10 day dollar volume weighted average price of the Company's Common Stock on the NASDAQ Global Market

'

Class of Warrant or Rights, Exercised

'

'

71,918

67,160

329,850

'

'

511,628

'

'

321,443

'

'

'

Proceeds from Warrant Exercises (in Dollars)

'

'

143,117

185,999

'

'

'

1,080,650

'

'

639,672

'

'

'

Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per Share)

'

'

'

'

'

2.19

2.19

2.15

2.19

'

'

1.99

7.3

1.99

Warrant Term

'

'

'

'

'

'5 years

'5 years

'1 year

'5 years

'

'

'

'

'

Proceeds from Issuance of Warrants (in Dollars)

'

'

'

'

$722,372

'

'

'

'

'

'

'

'

'

NOTE_9_OPERATING_LEASES_Detail

NOTE 9 - OPERATING LEASES (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
NOTE 9 - OPERATING LEASES (Details) [Line Items]	'	'
Description of Lessee Leasing Arrangements, Operating Leases	'occupies office space through the use of two leases, one for their office in San Diego, CA and one for an office and yard in Woodland, CA	'
Operating Leases, Rent Expense	$361,020	$370,750
Operating Lease, Office Space, San Diego [Member]	'	'
NOTE 9 - OPERATING LEASES (Details) [Line Items]	'	'
Description of Lessee Leasing Arrangements, Operating Leases	'The San Diego lease is under a 120 month noncancellable lease contract, which expires in July 2015	'
Operating Lease, Office Space, San Diego [Member] | Minimum [Member]	'	'
NOTE 9 - OPERATING LEASES (Details) [Line Items]	'	'
Operating Leases, Rent Expense, Minimum Rentals	27,010	'
Operating Lease, Office Space, San Diego [Member] | Maximum [Member]	'	'
NOTE 9 - OPERATING LEASES (Details) [Line Items]	'	'
Operating Leases, Rent Expense, Minimum Rentals	35,271	'
Operating Lease, Office Space, Woodland [Member]	'	'
NOTE 9 - OPERATING LEASES (Details) [Line Items]	'	'
Operating Leases, Rent Expense, Minimum Rentals	$900	'

NOTE_9_OPERATING_LEASES_Detail1

NOTE 9 - OPERATING LEASES (Details) - Schedule of Future Minimum Rental Payments for Operating Leases (USD $)	Dec. 31, 2013
Schedule of Future Minimum Rental Payments for Operating Leases [Abstract]	'
2014	$415,842
2015	246,900
Thereafter	0
Total	$662,742

NOTE_10_RELATED_PARTY_TRANSACT1

NOTE 10 - RELATED PARTY TRANSACTIONS (Details)	Dec. 31, 2013
Donald H. Hosmer, co-president and co-chief executive officer [Member]	'
NOTE 10 - RELATED PARTY TRANSACTIONS (Details) [Line Items]	'
Equity Method Investment, Ownership Percentage	6.24%
Stephen M. Hosmer, co-president, co-chief executive officer and chief financial officer [Member]	'
NOTE 10 - RELATED PARTY TRANSACTIONS (Details) [Line Items]	'
Equity Method Investment, Ownership Percentage	8.41%
Harry E. Hosmer, former president and former chief executive officer [Member]	'
NOTE 10 - RELATED PARTY TRANSACTIONS (Details) [Line Items]	'
Equity Method Investment, Ownership Percentage	4.32%

NOTE_11_STOCK_BASED_COMPENSATI2

NOTE 11 - STOCK BASED COMPENSATION (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2010
NOTE 11 - STOCK BASED COMPENSATION (Details) [Line Items]	'	'
Share Price (in Dollars per share)	$2.59	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term	'2 years	'
Employee Stock Option [Member] | Options granted to each director and executive officer [Member]	'	'
NOTE 11 - STOCK BASED COMPENSATION (Details) [Line Items]	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in Shares)	'	50,000
Employee Stock Option [Member]	'	'
NOTE 11 - STOCK BASED COMPENSATION (Details) [Line Items]	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in Shares)	'	400,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercise Price of Options (in Dollars per share)	'	$3.25
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights	'	'vest in two parts; the first 200,000 options vested on January 1, 2012; the remaining 200,000 options vested on January 1, 2013
Share-base Compensation by Share-based Payment Award, Options, Term of Options	'	'5 years
Share-based Compensation Arrangement by Share-based Payment Award, Award Requisite Service Period	'	'2 years
Allocated Share-based Compensation Expense (in Dollars)	$39,260	'
Employee Service Share-based Compensation, Tax Benefit from Compensation Expense (in Dollars)	$38,652	'

NOTE_11_STOCK_BASED_COMPENSATI3

NOTE 11 - STOCK BASED COMPENSATION (Details) - Schedule of Share-based Compensation, Stock Options, Activity (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Number of Options [Member]	'	'
Options	'	'
Outstanding at Beginning of Year (in Shares)	346,308	675,000
Granted (in Shares)	0	0
Exercised (in Shares)	0	-283,692
Expired or Ineligible (in Shares)	0	-45,000
Outstanding at End of Year (in Shares)	346,308	346,308
Options Exercisable at Year End (in Shares)	346,308	346,308
Weighted-average Fair Value of Options Granted During the Year	$0	$0
Weighted-Average Exercise Price [Member]	'	'
Options	'	'
Outstanding at Beginning of Year	$3.25	$3.36
Granted	$0	$0
Exercised	$0	$3.46
Expired or Ineligible	$0	$3.50
Outstanding at End of Year	$3.25	$3.25
Options Exercisable at Year End	$3.25	$3.25

NOTE_11_STOCK_BASED_COMPENSATI4

NOTE 11 - STOCK BASED COMPENSATION (Details) - Schedule of Nonvested Restricted Stock Units Activity (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Restricted Stock Shares [Member]	'	'
Non-vested Shares	'	'
Non-vested at Beginning of Year	0	31,670
Granted	0	0
Reinstated	0	0
Vested	0	31,670
Expired or Ineligible	0	0
Non-vested at End of Year	0	0
Weighted-Average Grant-Date Fair Value [Member]	'	'
Non-vested Shares	'	'
Non-vested at Beginning of Year (in Dollars per share)	3.31	3.31
Granted (in Dollars per share)	0	0
Reinstated (in Dollars per share)	0	0
Vested (in Dollars per share)	0	3.31
Expired or Ineligible (in Dollars per share)	0	0
Non-vested at End of Year (in Dollars per share)	0	3.31

NOTE_12_SIMPLE_IRA_PLAN_Detail

NOTE 12 - SIMPLE IRA PLAN (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Compensation and Retirement Disclosure [Abstract]	'	'
Defined Contribution Plan, Maximum Annual Contributions Per Employee, Percent	3.00%	3.00%
Defined Contribution Plan, Cost Recognized (in Dollars)	$49,846	$57,405

NOTE_14_CONCENTRATIONS_OF_CRED1

NOTE 14 - CONCENTRATIONS OF CREDIT RISK (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013
			Customer Concentration Risk [Member]
			Sales Revenue, Net [Member]
NOTE 14 - CONCENTRATIONS OF CREDIT RISK (Details) [Line Items]	'	'	'
Concentration Risk, Percentage	'	'	80.00%
Concentration Risk, Customer	'	'	'one customer
Cash, FDIC Insured Amount	$250,000	$250,000	'
Cash, Uninsured Amount	$4,300,000	$1,200,000	'

NOTE_16_RESTATEMENT_TO_REFLECT2

NOTE 16 - RESTATEMENT TO REFLECT CHANGE IN REVENUE RECOGNITION POLICY (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Accounting Changes and Error Corrections [Abstract]	'	'	'
Impairment of Oil and Gas Properties	$70,203	$145,461	$4,456,933

NOTE_16_RESTATEMENT_TO_REFLECT3

NOTE 16 - RESTATEMENT TO REFLECT CHANGE IN REVENUE RECOGNITION POLICY (Details) - Schedule of Error Corrections and Prior Period Adjustments (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
ASSETS:	'	'	'	'
Oil and Gas Properties (Successful Efforts Basis) and Equipment and Fixtures	$7,237,382	$6,522,186	'	'
Total Assets	14,815,692	13,069,724	'	'
LIABILITIES AND STOCKHOLDERSb EQUITY (DEFICIT):	'	'	'	'
Accumulated Deficit	37,471,388	38,620,541	'	'
Total Stockholderbs Equity (Deficit)	993,292	-3,771,018	3,977,980	6,682,001
Total Liabilities and Stockholderbs Equity (Deficit)	14,815,692	13,069,724	'	'
REVENUES:	'	'	'	'
Total Revenues	2,573,061	2,365,882	'	'
COSTS AND EXPENSES	'	'	'	'
Lease Impairment	70,203	145,461	'	'
Depreciation, Depletion and Amortization	309,806	664,131	'	'
Total Costs and Expenses	5,948,485	7,452,277	'	'
Gain on Turnkey Drilling Programs	2,008,734	763,461	'	'
Income From Operations	1,453,625	-4,314,834	'	'
Income (Loss) Before Income Tax Expense	1,149,153	-4,502,795	'	'
Income Tax Provision	0	9,187,821	'	'
Net Income (Loss)	1,149,153	-13,690,616	'	'
Comprehensive Income (Loss)	1,159,098	-13,693,651	'	'
Scenario, Previously Reported [Member]	'	'	'	'
ASSETS:	'	'	'	'
Oil and Gas Properties (Successful Efforts Basis) and Equipment and Fixtures	'	10,955,797	'	'
Total Assets	'	17,503,335	'	'
LIABILITIES AND STOCKHOLDERSb EQUITY (DEFICIT):	'	'	'	'
Accumulated Deficit	'	-34,186,930	'	'
Total Stockholderbs Equity (Deficit)	'	662,593	'	'
Total Liabilities and Stockholderbs Equity (Deficit)	'	17,503,335	'	'
REVENUES:	'	'	'	'
Turnkey Drilling	'	2,028,863	'	'
Total Revenues	'	4,394,745	'	'
COSTS AND EXPENSES	'	'	'	'
Turnkey Drilling and Development	'	449,536	'	'
Lease Impairment	'	200,778	'	'
Depreciation, Depletion and Amortization	'	1,448,002	'	'
Total Costs and Expenses	'	8,741,001	'	'
Gain on Turnkey Drilling Programs	'	0	'	'
Income From Operations	'	-4,338,156	'	'
Income (Loss) Before Income Tax Expense	'	-4,526,117	'	'
Income Tax Provision	'	7,434,909	'	'
Net Income (Loss)	'	-11,961,026	'	'
Comprehensive Income (Loss)	'	-11,964,061	'	'
Basic Loss Per Share (in Dollars per share)	'	($1.07)	'	'
Scenario, Adjustment [Member]	'	'	'	'
ASSETS:	'	'	'	'
Oil and Gas Properties (Successful Efforts Basis) and Equipment and Fixtures	'	-4,433,611	'	'
Total Assets	'	-4,433,611	'	'
LIABILITIES AND STOCKHOLDERSb EQUITY (DEFICIT):	'	'	'	'
Accumulated Deficit	'	-4,433,611	'	'
Total Stockholderbs Equity (Deficit)	'	-4,433,611	'	'
Total Liabilities and Stockholderbs Equity (Deficit)	'	-4,433,611	'	'
REVENUES:	'	'	'	'
Turnkey Drilling	'	-2,028,863	'	'
Total Revenues	'	-2,028,863	'	'
COSTS AND EXPENSES	'	'	'	'
Turnkey Drilling and Development	'	-449,536	'	'
Lease Impairment	'	-55,317	'	'
Depreciation, Depletion and Amortization	'	-783,871	'	'
Total Costs and Expenses	'	-1,288,724	'	'
Gain on Turnkey Drilling Programs	'	763,461	'	'
Income From Operations	'	23,322	'	'
Income (Loss) Before Income Tax Expense	'	23,322	'	'
Income Tax Provision	'	1,752,912	'	'
Net Income (Loss)	'	-1,729,590	'	'
Comprehensive Income (Loss)	'	-1,729,590	'	'
Basic Loss Per Share (in Dollars per share)	'	($0.16)	'	'
Scenario, Actual [Member]	'	'	'	'
ASSETS:	'	'	'	'
Oil and Gas Properties (Successful Efforts Basis) and Equipment and Fixtures	'	6,522,186	'	'
Total Assets	'	13,069,724	'	'
LIABILITIES AND STOCKHOLDERSb EQUITY (DEFICIT):	'	'	'	'
Accumulated Deficit	'	-38,620,541	'	'
Total Stockholderbs Equity (Deficit)	'	-3,771,018	'	'
Total Liabilities and Stockholderbs Equity (Deficit)	'	13,069,724	'	'
REVENUES:	'	'	'	'
Turnkey Drilling	'	0	'	'
Total Revenues	'	2,365,882	'	'
COSTS AND EXPENSES	'	'	'	'
Turnkey Drilling and Development	'	0	'	'
Lease Impairment	'	145,461	'	'
Depreciation, Depletion and Amortization	'	664,131	'	'
Total Costs and Expenses	'	7,452,277	'	'
Gain on Turnkey Drilling Programs	'	763,461	'	'
Income From Operations	'	-4,314,834	'	'
Income (Loss) Before Income Tax Expense	'	-4,502,795	'	'
Income Tax Provision	'	9,187,820	'	'
Net Income (Loss)	'	-13,690,616	'	'
Comprehensive Income (Loss)	'	($13,693,651)	'	'
Basic Loss Per Share (in Dollars per share)	'	($1.23)	'	'