CorEnergy Infrastructure Trust, Inc. Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

Cover
- Document and Entity Information
Financial Statements
Notes to Financial Statements
Accounting Policies
- Significant Accounting Policies (Policies)
Notes Tables
Notes Details

Mogas Acquisition - Assets and Liabilities Assumed (Details)

v2.4.1.9

Mogas Acquisition - Assets and Liabilities Assumed (Details) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Business Acquisition [Line Items]
Goodwill	$ 1,718,868us-gaap_Goodwill	$ 1,718,868us-gaap_Goodwill
Mogas [Member]
Business Acquisition [Line Items]
Leased Property:	1,398,000
Property and Equipment:	119,503,132
Goodwill	1,718,868
Cash and cash equivalents	4,098,274
Accounts receivable	1,357,905
Prepaid assets	125,485
Accounts payable and other accrued liabilities	(3,781,664)
Net assets acquired	125,000,000
Land [Member] \| Mogas [Member]
Business Acquisition [Line Items]
Leased Property:	210,000
Property and Equipment:	580,000
Building Improvements [Member] \| Mogas [Member]
Business Acquisition [Line Items]
Leased Property:	1,188,000
Natural Gas Pipeline [Member] \| Mogas [Member]
Business Acquisition [Line Items]
Property and Equipment:	119,081,732
Vehicles and Trailers [Member] \| Mogas [Member]
Business Acquisition [Line Items]
Property and Equipment:	378,000
Office Equipment [Member] \| Mogas [Member]
Business Acquisition [Line Items]
Property and Equipment:	$ 43,400

- Definition

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Leased Property

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Amount of currency on hand as well as demand deposits with banks or financial institutions, acquired at the acquisition date. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.

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Amount of asset related to consideration paid in advance for costs that provide economic benefits in future periods, and amount of other assets that are expected to be realized or consumed within one year or the normal operating cycle, if longer, acquired at the acquisition date.

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Amount due from customers or clients for goods or services, including trade receivables, that have been delivered or sold in the normal course of business, and amounts due from others, including related parties expected to be converted to cash, sold or exchanged within one year or the normal operating cycle, if longer, acquired at the acquisition date.

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Amount of liabilities incurred for goods and services received that are used in an entity's business and related party payables, assumed at the acquisition date.

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The amount of property, plant, and equipment recognized as of the acquisition date.

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Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 805

-SubTopic 20

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Amount recognized for assets, including goodwill, in excess of (less than) the aggregate liabilities assumed.

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Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

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