Plant and Equipment

9 Months Ended

Sep. 30, 2014

Property, Plant and Equipment [Abstract]

5. Plant and Equipment

The Partnership’s plant and equipment consist of the following:


	September 30, 2014			December 31, 2013
	(In thousands)
	(Unaudited)
Work in process	$	207		$	—
Plant and equipment at cost		55,271			55,271
Less accumulated depreciation		(32,639	)		(28,836	)

Net book value	$	22,839		$	26,435


	Nine Months Ended September 30,
	2014			2013
	(In thousands) (Unaudited)
Total depreciation expense on plant and equipment	$	3,803		$	4,698

- Definition

The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures.

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