{"schema_version":"secwatch.filing_event.v1","accession":"0000093410-24-000002","form_type":"8-K","ticker":"CVX","cik":"0000093410","company_name":"CHEVRON CORP","filed_at":"2024-01-02T23:59:59+00:00","discovered_at":"2026-05-14T18:03:27.349545+00:00","generated_at":"2026-06-07T05:41:55.489259+00:00","sec_items":["2.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Chevron announces Q4 2023 non-cash charges of $3.5-$4.0B from impairment and abandonment obligations","bullets":["Non-cash after-tax charges estimated at $3.5B to $4.0B in Q4 2023, treated as special items.","Impairment of U.S. upstream assets, primarily in California, due to ongoing regulatory challenges.","Loss from abandonment obligations for previously sold Gulf of Mexico assets after buyers filed Chapter 11.","Chevron expects to continue operating California assets for many years; decommissioning Gulf assets over next decade."],"urls":{"canonical":"https://secwatch.observer/filing/0000093410-24-000002","json":"https://secwatch.observer/filing/0000093410-24-000002.json","markdown":"https://secwatch.observer/filing/0000093410-24-000002.md","text":"https://secwatch.observer/filing/0000093410-24-000002.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/93410/000009341024000002/0000093410-24-000002-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/93410/000009341024000002/cvx-20240102.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T05:41:55.489259+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"511afef67d2cbbebdbee60b903a49393eee8aa28","claim":"CHEVRON CORP reported preliminary financial results for fourth quarter 2023.","evidence_excerpt":"On January 2, 2024, Chevron Corporation announced that for fourth quarter 2023, the Company will be impairing a portion of its U.S. upstream assets, primarily in California, due to continuing regulatory challenges in the state that have resulted in lower anticipated future investment levels in its business plans.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/93410/000009341024000002/0000093410-24-000002-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"fourth quarter 2023"},{"label":"Result","value":"preliminary results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}