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Summary of Accounting Policies (Tables)
3 Months Ended
Mar. 31, 2014
Summary of Accounting Policies  
Summary of Partnership's asset retirement obligation (inclusive of the current portion)

 

 

 

 

Three months ended

 

Year ended

 

 

 

March 31, 2014

 

December 31, 2013

 

Beginning asset retirement obligation

 

$

25,963

 

$

114,454

 

Accretion expense

 

 

905

 

Retirement related to sale or disposition of proved properties

 

(9,849

)

(84,777

)

Retirement related to property abandonment and restoration

 

 

(4,619

)

Ending asset retirement obligation

 

$

16,114

 

$

25,963