Note 3 - Reclassification of Prior Year Presentation

9 Months Ended

Sep. 30, 2015

Notes to Financial Statements

Reclassifications [Text Block]

(3) RECLASSIFICATION OF PRIOR YEAR PRESENTATION

Certain prior year amounts have been reclassified for consistency with the current period presentation. These reclassifications had no effect on the reported results of operations. In the fourth quarter of 2014, the Partnership concluded that it was appropriate to classify certain promotional and reclamation costs as a reduction to revenue. Previously, these similar costs had been recorded in selling expenses. Accordingly, the Partnership has revised the classification to report these costs as a reduction to revenue. For the three and nine months ended September 30, 2014, $125,000 and $280,000, respectively, of total promotional and reclamation costs were previously included in selling expenses.