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Asset Retirement Obligations (Tables)
12 Months Ended
Dec. 31, 2015
Asset Retirement Obligation Disclosure [Abstract]  
Schedule of Asset Retirement Obligation

A reconciliation of the Partnership’s asset retirement obligation liability for well plugging and abandonment costs for the periods indicated is as follows:  

 

Years Ended December 31,

 

 

2015

 

  

2014

 

Beginning of year

$

2,307,000

  

  

$

1,523,400

 

Accretion expense

 

132,000

  

  

 

90,400

 

Revisions

 

-

 

  

 

693,200

 

End of year

$

2,439,000

  

  

$

2,307,000