Note 2 - Basis of Consolidation and Presentation

12 Months Ended

Dec. 31, 2019

Notes to Financial Statements

Basis of Accounting [Text Block]

2. BASIS OF CONSOLIDATION AND PRESENTATION

The accompanying consolidated financial statements and related notes present and discuss the Partnership’s consolidated financial position as of

December 31, 2018

and

2019

, and the consolidated results of the Partnership’s operations, cash flows and changes in partners’ capital (deficit) for the years ended

December 31, 2018

and

2019

. The consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”).  All significant intercompany accounts and transactions have been eliminated in the preparation of the accompanying consolidated financial statements. Certain reclassifications have been made to the prior period consolidated financial statements to conform to the current period presentation.