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Asset Retirement Obligation (Tables)
 9 Months Ended
Sep. 30, 2013
Schedule of Asset Retirement Obligation

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

 

 

 

Three Months Ended

September 30,

  

  

Nine Months Ended

September 30,

  

 

2013

 

 

2012

 

 

2013

 

 

2012

 

Asset retirement obligation at beginning of period             

$

  3,053,100

  

  

$

  2,985,500

  

  

$

  2,972,300

  

  

$

  2,911,300

  

Accretion expense             

 

  40,400

  

  

 

  37,100

  

  

 

  121,200

  

  

 

  111,300

  

Asset retirement obligation at end of period             

$

  3,093,500

  

  

$

  3,022,600

  

  

$

  3,093,500

  

  

$

  3,022,600