COMMITMENTS AND CONTINGENCIES Environmental Matters In January 2015, there was an oil and salt water spill at one of our operated oil properties in Alberta, Canada. We have estimated that probable environmental remediation costs will be approximately $2,300,000 . Barnwell s working interest in the well is 58% , and we expect to recover monies from the other working interest owners for their share of the costs and have accordingly recorded a receivable of $894,000 at March 31, 2015. Additionally, we have filed a claim under our insurance policy, which has a deductible of approximately $80,000 , and based on discussions with our insurer we currently believe it is probable that these clean up expenses will be covered by insurance, and as such, a receivable of $1,156,000 was recorded at March 31, 2015 , which represents the estimated recovery amount. The total estimated net financial impact for Barnwell, which includes the insurance deductible, estimated legal fees and estimated monitoring and other costs, is approximately $160,000 , which has been recorded in the three and six months ended March 31, 2015. Environmental remediation costs for the oil and salt water spill have not been discounted and were accrued in  Accounts payable  on the Condensed Consolidated Balance Sheets. At March 31, 2015 , the gross liability was $1,349,000 . At March 31, 2015 and September 30, 2014 , environmental remediation costs of $401,000 and $501,000 , respectively, were accrued for the estimated liability for probable environmental remediation costs for soil contamination from infrastructure issues at the Dunvegan and Wood River properties in which we own a non-operating working interest. The estimated liability is based on authorization for expenditure requests and cost estimates received by Barnwell from the property operators in 2013. Environmental remediation costs for Dunvegan and Wood River have not been discounted and were accrued in  Accrued operating and other expenses  on the Condensed Consolidated Balance Sheets. Because of