Summary of Significant Accounting Policies (Tables)

3 Months Ended

Mar. 31, 2014

Property, Plant and Equipment

The following is a summary of oil and gas properties at the dates indicated:

	March 31,			December 31,
	2014			2013
Proved properties:
Leasehold interests	$	5,310,200		$	5,310,200
Wells and related equipment		300,202,400			300,202,400
Total natural gas and oil properties		305,512,600			305,512,600
Accumulated depletion and impairment		(282,525,200	)		(282,079,000	)
Oil and gas properties, net	$	22,987,400		$	23,433,600