Basis of Presentation

12 Months Ended

Dec. 31, 2012

Basis of Presentation [Abstract]

BASIS OF PRESENTATION

NOTE 1 — BASIS OF PRESENTATION

Atlas Resources Public #18-2009 (B), L.P. (the "Partnership") is a Delaware limited partnership formed on April 8, 2008 with Atlas Resources, LLC serving as its Managing General Partner and Operator ("Atlas Resources" or "the MGP"). Atlas resources is an indirect subsidiary of Atlas Resources Partners ("ARP") (NYSE: ARP) an independent developer and producer of natural gas, crude oil and natural gas liquids with operations in basins across the United States. The MGP sponsors and manages tax-advantaged investment partnerships, in which it coinvests, to finance a portion of its natural gas and oil production activities. ARP's parent company is Atlas Energy, L.P. ("ATLS"), a publicly traded master-limited partnership (NYSE: ATLS). ARP was formed in October 2011 to own and operate substantially all of ATLS' exploration and production assets, which were transferred to ARP on March 5, 2012.

On February 17, 2011, Atlas Energy L.P., a then-majority owned subsidiary of Atlas Energy, Inc. and parent of the general partner of Atlas Pipeline Partners, L.P.("APL")(NYSE: APL), completed an acquisition of assets from Atlas Energy, Inc., which included its investment partnership business; its oil and gas exploration, development, and production activities conducted in Tennessee, Indiana, and Colorado, certain shallow wells and leases in New York and Ohio, and certain well interests in Pennsylvania and Michigan and its ownership and management of investments in Lightfoot Capital Partners, L.P. and related entities (the "Transferred Business").

The Partnership has drilled and currently operates wells located in Pennsylvania, Tennessee, Michigan, and Indiana. The Partnership has no employees and relies on the MGP for management, which in turn, relies on its parent company, ATLS for administrative services. The Partnership's operating cash flows are generated from its wells, which produce natural gas and oil. Produced natural gas and oil is then delivered to market through third-party gas gathering systems. The Partnership does not plan to sell any of the wells and will continue to produce them until they are depleted or become uneconomical to produce, at which time they will be plugged and abandoned or sold. No other wells will be drilled and no additional funds will be required for drilling.