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Asset Retirement Obligations (Tables)
3 Months Ended
Mar. 31, 2019
Asset Retirement Obligation [Abstract]  
A reconciliation of the Partnership's liability for well plugging and abandonment costs

A reconciliation of the Partnership’s liability for well plugging and abandonment costs for the three months ended March 31, 2019 and the year ended December 31, 2018 is as follows:

 

  2019  2018
Balance, beginning of period  $1,208,590   $1,159,948 
Liabilities incurred   —      502 
Accretion expense   12,551    48,140 
Balance, end of period  $1,221,141   $1,208,590