v3.25.3

Note 7 - Property, Plant and Equipment, Net - Property, Plant and Equipment, Net (Details) - USD ($) $ in Thousands	Sep. 30, 2025	Dec. 31, 2024
Refinery and facilities	$ 72,776	$ 72,776
Land	566	566
Other property and equipment	1,061	913
Property, Plant and Equipment, Gross, Excluding Construction in Progress	74,403	74,255
Less: Accumulated depreciation and amortization	(27,465)	(25,537)
Property, Plant and Equipment, Net, Excluding Construction in Progress	46,938	48,718
Construction in progress	4,042	3,715
Property, Plant and Equipment, Net	$ 50,980	$ 52,433

Amount before accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business and not intended for resale, excluding construction in progress.

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- Definition

Amount of accumulated depreciation, depletion and amortization for physical assets used in the normal conduct of business to produce goods and services.

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Amount before accumulated depreciation of building structures held for productive use including addition, improvement, or renovation to the structure, including, but not limited to, interior masonry, interior flooring, electrical, and plumbing.

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Amount of structure or a modification to a structure under construction. Includes recently completed structures or modifications to structures that have not been placed into service.

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Amount before accumulated depletion of real estate held for productive use, excluding land held for sale.

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Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.

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Amount before accumulated depreciation, depletion and amortization of other physical assets used in the normal conduct of business to produce goods and services and not intended for resale.

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BLUE DOLPHIN ENERGY CO 10-Q