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Summary of Accounting Policies (Tables)
 9 Months Ended
Sep. 30, 2013
Summary of Accounting Policies  
Summary of Partnership's asset retirement obligation (inclusive of the current portion)

 

 

 

 

Nine months ended

 

Year ended

 

 

 

September 30, 2013

 

December 31, 2012

 

Beginning asset retirement obligation

 

$

114,454

 

$

119,260

 

Accretion expense

 

717

 

19,845

 

Retirement related to sale of proved properties

 

(84,777

)

—

 

Retirement related to property abandonment and restoration

 

(42

)

(24,651

)

Ending asset retirement obligation

 

$

30,352

 

$

114,454