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Summary of Significant Accounting Policies (Tables)
12 Months Ended
Dec. 31, 2015
Accounting Policies [Abstract]  
Summary of Reconciliation of Partnerships' Asset Retirement Receivable Affiliate

The following is a reconciliation of the Partnership’s asset retirement receivable – affiliate for the years indicated:

 

 

December 31,

 

 

2015

 

 

2014

 

Asset retirement receivable – affiliate, beginning of year

$

19,900

 

 

$

-

 

Asset retirement estimates withheld

 

204,000

 

 

 

19,900

 

Plugging and abandonment costs incurred

 

-

 

 

 

-

 

Asset retirement receivable –affiliate, end of year

$

223,900

 

 

$

19,900