ser25b-10q_20150930.htm

0001564590-15-011052.txt : 20151123 0001564590-15-011052.hdr.sgml : 20151123 20151123160015 ACCESSION NUMBER: 0001564590-15-011052 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 11 CONFORMED PERIOD OF REPORT: 20150930 FILED AS OF DATE: 20151123 DATE AS OF CHANGE: 20151123 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ATLAS AMERICA SERIES 25-2004 (B) L.P. CENTRAL INDEX KEY: 0001294208 STANDARD INDUSTRIAL CLASSIFICATION: CRUDE PETROLEUM & NATURAL GAS [1311] IRS NUMBER: 341980376 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 000-51271 FILM NUMBER: 151249650 BUSINESS ADDRESS: STREET 1: PARK PLACE CORPORATE CENTER ONE STREET 2: 1000 COMMERCE DR. 4TH FLOOR CITY: PITTSBURGH STATE: PA ZIP: 15275 BUSINESS PHONE: 412-489-0006 MAIL ADDRESS: STREET 1: PARK PLACE CORPORATE CENTER ONE STREET 2: 1000 COMMERCE DR. 4TH FLOOR CITY: PITTSBURGH STATE: PA ZIP: 15275 FORMER COMPANY: FORMER CONFORMED NAME: ATLAS AMERICA SERIES 25-2004 B LP DATE OF NAME CHANGE: 20040617 10-Q 1 ser25b-10q_20150930.htm 10-Q ser25b-10q_20150930.htm

United States

Securities and Exchange Commission

Washington, D.C. 20549

Form 10-Q

(Mark One)

þ	QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15 (d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended September 30, 2015

¨	TRANSITION REPORT PURSUANT TO SECTION 13 OR 15 (d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from to

Commission file number 000-51271

ATLAS AMERICA SERIES 25-2004 (B) L.P.

(Name of small business issuer in its charter)

Delaware		34-1980376
(State or other jurisdiction of incorporation or organization)		(I.R.S. Employer Identification No.)

Park Place Corporate Center One 1000 Commerce Drive, 4th Floor Pittsburgh, PA		15275
(Address of principal executive offices)		(zip code)

Issuer’s telephone number, including area code: (412)-489-0006

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15 (d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes þ No ¨

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes þ No ¨

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of “large accelerated filer”, “accelerated filer,” “non accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act (Check one):

Large accelerated filer	¨	Accelerated filer	¨

Non-accelerated filer	¨	Smaller reporting company	þ

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ¨ No þ

ATLAS AMERICA SERIES 25-2004 (B) L.P.

(A Delaware Limited Partnership)

INDEX TO QUARTERLY REPORT

ON FORM 10-Q

		PAGE
PART I.	FINANCIAL INFORMATION (Unaudited)

Item 1:

	Condensed Balance Sheets as of September 30, 2015 and December 31, 2014	3

	Condensed Statements of Operations for the Three and Nine Months ended September 30, 2015 and 2014	4

	Condensed Statements of Comprehensive Loss for the Three and Nine Months ended September 30, 2015 and 2014	5

	Condensed Statement of Changes in Partners’ (Deficit) Capital for the Nine Months ended September 30, 2015	6

	Condensed Statements of Cash Flows for the Nine Months ended September 30, 2015 and 2014	7

	Notes to Condensed Financial Statements	8

Item 2:	Management’s Discussion and Analysis of Financial Condition and Results of Operations	17

Item 4:	Controls and Procedures	22

PART II.	OTHER INFORMATION

Item 1:	Legal Proceedings	22

Item 6:	Exhibits	23

SIGNATURES		24

CERTIFICATIONS

ATLAS AMERICA SERIES 25-2004 (B) L.P.

CONDENSED BALANCE SHEETS

(Unaudited)

	September 30,			December 31,
	2015			2014
ASSETS
Current assets:
Cash	$	-		$	-
Accounts receivable trade–affiliate		48,900			78,100
Asset retirement receivable-affiliate		220,300			16,300
Current portion of derivative assets		10,700			8,000
Total current assets		279,900			102,400
Gas and oil properties, net		1,326,800			2,157,800
Long-term derivative assets		2,400			6,700
	$	1,609,100		$	2,266,900
LIABILITIES AND PARTNERS’ CAPITAL
Current liabilities:
Accounts payable trade-affiliate	$	362,000		$	-
Accrued liabilities		10,900			9,100
Current portion of put premiums payable-affiliate		5,700			5,100
Total current liabilities		378,600			14,200

Asset retirement obligations		3,751,900			3,597,600
Long-term put premiums payable-affiliate		1,500			5,900
Commitments and contingencies
Partners’ (deficit) capital:
Managing general partner’s (deficit) interest		(410,900	)		68,800
Limited partners’ deficit (1,265.38 units)		(2,113,300	)		(1,423,300	)
Accumulated other comprehensive income		1,300			3,700
Total partners’ deficit		(2,522,900	)		(1,350,800	)
	$	1,609,100		$	2,266,900

See accompanying notes to condensed financial statements.

ATLAS AMERICA SERIES 25-2004 (B) L.P.

CONDENSED STATEMENTS OF OPERATIONS

(Unaudited)

	Three Months Ended September 30,						Nine Months Ended September 30,
	2015			2014			2015			2014
REVENUES
Natural gas, oil and liquid	$	74,600		$	157,500		$	278,700		$	739,400
Gain on mark-to-market derivative		5,700			-			5,900			-
Total revenues		80,300			157,500			284,600			739,400
COSTS AND EXPENSES
Production		104,100			158,300			370,300			543,600
Depletion		23,500			48,200			67,600			147,000
Impairment		763,400			-			763,400			-
Accretion of asset retirement obligation		51,400			35,300			154,300			106,000
General and administrative		29,500			36,500			98,700			108,100
Total costs and expenses		971,900			278,300			1,454,300			904,700
Net loss	$	(891,600	)	$	(120,800	)	$	(1,169,700	)	$	(165,300	)
Allocation of net loss:
Managing general partner	$	(377,500	)	$	(40,700	)	$	(479,700	)	$	(53,800	)
Limited partners	$	(514,100	)	$	(80,100	)	$	(690,000	)	$	(111,500	)
Net loss per limited partnership unit	$	(406	)	$	(63	)	$	(545	)	$	(88	)

See accompanying notes to condensed financial statements.

ATLAS AMERICA SERIES 25-2004 (B) L.P.

CONDENSED STATEMENTS OF COMPREHENSIVE LOSS

(Unaudited)

	Three Months Ended September 30,						Nine Months Ended September 30,
	2015			2014			2015			2014
Net loss	$	(891,600	)	$	(120,800	)	$	(1,169,700	)	$	(165,300	)
Other comprehensive loss (gain):
Unrealized holding gain (loss) on cash flow hedging contracts		-			3,100			-			(5,700	)
Difference in estimated hedge gains receivable		(2,400	)		(700	)		-			15,100
Less: reclassification adjustment for realized (loss) gain of cash flow hedges in net loss		1,600			(900	)		(2,400	)		(11,200	)
Total other comprehensive (loss) gain		(800	)		1,500			(2,400	)		(1,800	)
Comprehensive loss	$	(892,400	)	$	(119,300	)	$	(1,172,100	)	$	(167,100	)

See accompanying notes to condensed financial statements.

ATLAS AMERICA SERIES 25-2004 (B) L.P.

CONDENSED STATEMENT OF CHANGES IN PARTNERS’ (DEFICIT) CAPITAL

FOR THE SIX MONTHS ENDED

September 30, 2015

(Unaudited)

	Managing						Accumulated Other
	General			Limited			Comprehensive
	Partner			Partners			(Loss) Income			Total
Balance at December 31, 2014	$	68,800		$	(1,423,300	)	$	3,700		$	(1,350,800	)
Participation in revenues, costs and expenses:
Net production expense		(32,700	)		(58,900	)		-			(91,600	)
Gain on mark-to-market derivatives		-			5,900			-			5,900
Depletion		(29,300	)		(38,300	)		-			(67,600	)
Impairment		(329,100	)		(434,300	)		-			(763,400	)
Accretion of asset retirement obligation		(54,100	)		(100,200	)		-			(154,300	)
General and administrative		(34,500	)		(64,200	)		-			(98,700	)
Net loss		(479,700	)		(690,000	)		-			(1,169,700	)
Other comprehensive loss		-			-			(2,400	)		(2,400	)

Balance at September 30, 2015	$	(410,900	)	$	(2,113,300	)	$	1,300		$	(2,522,900	)

See accompanying notes to condensed financial statements.

ATLAS AMERICA SERIES 25-2004 (B) L.P.

CONDENSED STATEMENTS OF CASH FLOWS

(Unaudited)

	Nine Months Ended September 30,
	2015			2014
Cash flows from operating activities:
Net loss	$	(1,169,700	)	$	(165,300	)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depletion		67,600			147,000
Impairment		763,400			-
Non cash (gain) loss on derivative value		(4,600	)		6,900
Accretion of asset retirement obligation		154,300			106,000
Changes in operating assets and liabilities:
Decrease in accounts receivable trade-affiliate		29,200			127,300
Increase in asset retirement receivable-affiliate		(204,000	)		(16,300	)
Increase in accounts payable trade-affiliate		362,000			-
Increase in accrued liabilities		1,800			600
Decrease in payable to limited partners		-			(53,900	)
Asset retirement obligations settled		-			(100	)
Net cash provided by operating activities		-			152,200
Cash flows from investing activities:
Proceeds from the sale of tangible equipment		-			200
Net cash provided by investing activities		-			200
Cash flows from financing activities:
Distributions to partners		-			(169,700	)
Net cash used in financing activities		-			(169,700	)
Net change in cash and cash equivalents		-			(17,300	)
Cash and cash equivalents at beginning of period		-			17,300
Cash and cash equivalents at end of period	$	-		$	-

See accompanying notes to condensed financial statements.

ATLAS AMERICA SERIES 25-2004 (B) L.P.

NOTES TO CONDENSED FINANCIAL STATEMENTS

September 30, 2015

(Unaudited)

NOTE 1 - DESCRIPTION OF BUSINESS

Atlas America Series 25-2004 (B) L.P. (the “Partnership”) is a Delaware limited partnership, formed on January 21, 2004 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 Resource Partners, L.P. (“ARP”) (NYSE: ARP).

On February 27, 2015, the MGP’s ultimate parent, Atlas Energy, L.P. (“Atlas Energy”), which was a publicly traded master-limited partnership, was acquired by Targa Resources Corp. and distributed to Atlas Energy’s unitholders 100% of the limited liability company interests in ARP’s general partner, Atlas Energy Group, LLC (“Atlas Energy Group”; NYSE: ATLS). Atlas Energy Group became a separate, publicly traded company and the ultimate parent of the MGP as a result of the distribution. Following the distribution, Atlas Energy Group continues to manage ARP’s operations and activities through its ownership of the ARP’s general partner interest.

The Partnership has drilled and currently operates wells located in Pennsylvania, Tennessee and West Virginia. The Partnership has no employees and relies on the MGP for management, which in turn, relies on its parent company, Atlas Energy Group (February 27, 2015 and prior, Atlas Energy), 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 affiliated and/or third-party gas gathering systems. The Partnership intends to produce its wells until they are depleted or become uneconomical to produce, at which time they will be plugged and abandoned or sold. The Partnership does not expect to drill additional wells and expects no additional funds will be required for drilling.

The accompanying condensed financial statements, which are unaudited except that the balance sheet at December 31, 2014 is derived from audited financial statements, are presented in accordance with the requirements of Form 10-Q and accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim reporting. They do not include all disclosures normally made in financial statements contained in the Partnership’s Form 10-K. These interim financial statements should be read in conjunction with the audited financial statements and notes thereto presented in the Partnership’s Annual Report on Form 10-K for the year ended December 31, 2014. The results of operations for the three and nine months ended September 30, 2015 may not necessarily be indicative of the results of operations for the full year ended December 31, 2015.

The economic viability of the Partnership’s production is based on a variety of factors including proved developed reserves that it can expect to recover through existing wells with existing equipment and operating methods or in which the cost of additional required extraction equipment is relatively minor compared to the cost of a new well; and through currently installed extraction equipment and related infrastructure which is operational at the time of the reserves estimate (if the extraction is by means not involving drilling, completing or reworking a well). There are numerous uncertainties inherent in estimating quantities of proven reserves and in projecting future net revenues.

The prices at which the Partnership’s natural gas and oil will be sold are uncertain and the Partnership is not guaranteed a specific natural gas price for the sale of its natural gas production. Changes in natural gas and oil prices have a significant impact on the Partnership’s cash flow and the value of its reserves. Lower natural gas and oil prices may not only decrease the Partnership’s revenues, but also may reduce the amount of natural gas and oil that the Partnership can produce economically.

Historically, there has been no need to borrow funds from the MGP to fund operations as the amount of funds generated by the Partnership’s operations has been adequate to fund future operations and distributions to the partners. However, recent declines in commodity prices may challenge the Partnership’s ability to pay its obligations as they become due and its intention to produce its wells until they are depleted, as they may become uneconomical to produce. Accordingly, the MGP determined that there is substantial doubt about the Partnership’s ability to continue as a going concern. The MGP has planned, as necessary, to continue the Partnership’s operations and to fund the Partnership’s operations for at least the next 12 months. The MGP has concluded that such undertaking is sufficient to alleviate the doubt as to the Partnership’s ability to continue as a going concern.

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

In management’s opinion, all adjustments necessary for a fair presentation of the Partnership’s financial position, results of operations and cash flows for the periods disclosed have been made. Management has considered for disclosure any material subsequent events through the date the financial statements were issued.

In addition to matters discussed further in this note, the Partnership’s significant accounting policies are detailed in its audited financial statements and notes thereto in the Partnership’s annual report on Form 10-K for the year ended December 31, 2014 filed with the Securities and Exchange Commission (“SEC”).

Use of Estimates

The preparation of the Partnership’s financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities that exist at the date of the Partnership’s financial statements, as well as the reported amounts of revenues and costs and expenses during the reporting periods. The Partnership’s financial statements are based on a number of significant estimates, including revenue and expense accruals, depletion, asset impairments, fair value of derivative instruments and the probability of forecasted transactions. Actual results could differ from those estimates.

The natural gas industry principally conducts its business by processing actual transactions as many as 60 days after the month of delivery. Consequently, the most recent two months’ financial results were recorded using estimated volumes and contract market prices. Differences between estimated and actual amounts are recorded in the following months’ financial results. Management believes that the operating results presented for the three and nine months ended September 30, 2015 and 2014 represent actual results in all material respects (See “-Revenue Recognition”).

Accounts Receivable

Accounts receivable on the balance sheets consist solely of the trade accounts receivable associated with the Partnership’s operations. In evaluating the realizability of the Partnership’s accounts receivable, the MGP performs ongoing credit evaluations of the Partnership’s customers and adjusts credit limits based upon payment history and the customers’ current creditworthiness, as determined by review of such customers’ credit information. Credit is extended on an unsecured basis to many of the Partnership’s energy customers. At September 30, 2015 and December 31, 2014, the MGP’s credit evaluation indicated that the Partnership had no need for an allowance for uncollectible accounts receivable.

Gas and Oil Properties

Gas and oil properties are stated at cost. Maintenance and repairs which generally do not extend the useful life of an asset for two years or more through the replacement of critical components are expensed as incurred. Major renewals and improvements that generally extend the useful life of an asset for two years or more through the replacement of critical components are capitalized.

The Partnership follows the successful efforts method of accounting for gas and oil producing activities. Oil and natural gas liquids (“NGLs”) are converted to gas equivalent basis (“Mcfe”) at the rate of one barrel of oil to six Mcf of natural gas. Mcf is defined as one thousand cubic feet.

The Partnership’s depletion expense is determined on a field-by-field basis using the units-of-production method. Depletion rates for lease, well and related equipment costs are based on proved developed reserves associated with each field. Depletion rates are determined based on reserve quantity estimates and the capitalized cost of developed producing properties. The Partnership recorded depletion expense on natural gas and oil properties of $67,600 and $147,000 for the nine months ended September 30, 2015 and 2014, respectively.

Upon the sale or retirement of a complete field of a proved property, the cost is eliminated from the property accounts and the resultant gain or loss is reclassified to the Partnership’s statements of operations. Upon the sale of an individual well, the Partnership credits the proceeds to accumulated depletion within its balance sheets.

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

	September 30,			December 31,
	2015			2014
Proved properties:
Leasehold interests	$	898,600		$	898,600
Wells and related equipment		41,682,000			41,682,000
Total natural gas and oil properties		42,580,600			42,580,600
Accumulated depletion and impairment		(41,253,800	)		(40,422,800	)
Gas and oil properties, net	$	1,326,800		$	2,157,800

Impairment of Long-Lived Assets

The Partnership reviews its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. If it is determined that an asset’s estimated future cash flows will not be sufficient to recover its carrying amount, an impairment charge will be recorded to reduce the carrying amount of that asset to its estimated fair value if such carrying amount exceeds the fair value.

The review of the Partnership’s gas and oil properties is done on a field-by-field basis by determining if the historical cost of proved properties less the applicable accumulated depletion and impairment is less than the estimated expected undiscounted future cash flows including salvage. The expected future cash flows are estimated based on the Partnership’s plans to continue to produce and develop proved reserves. Expected future cash flow from the sale of the production of reserves is calculated based on estimated future prices. The Partnership estimates prices based upon current contracts in place, adjusted for basis differentials and market related information, including published futures prices. The estimated future level of production is based on assumptions surrounding future prices and costs, field decline rates, market demand and supply and the economic and regulatory climates. If the carrying value exceeds the expected future cash flows, an impairment loss is recognized for the difference between the estimated fair market value (as determined by the discounted cash flows) and the carrying value of the assets.

The determination of natural gas and oil reserve estimates is a subjective process and the accuracy of any reserve estimate depends on the quality of available data and the application of engineering and geological interpretation and judgment. Estimates of economically recoverable reserves and future net cash flows depend on a number of variable factors and assumptions that are difficult to predict and may vary considerably from actual results.

In addition, reserve estimates for wells with limited or no production history are less reliable than those based on actual production. Estimated reserves are often subject to future revisions, which could be substantial, based on the availability of additional information which could cause the assumptions to be modified. The Partnership cannot predict what reserve revisions may be required in future periods.

During the three and nine months ended September 30, 2015, the Partnership recognized $763,400 of impairment related to gas and oil properties. There was no impairment of gas and oil properties recorded for the three and nine months ended September 30, 2014. The impairment relates to the carrying amount of these gas and oil properties being in excess of the Partnership’s estimate of their fair value at September 30, 2015. The estimate of the fair value of these gas and oil properties was impacted by, among other factors, the deterioration of natural gas and oil prices at the date of measurement.

Derivative Instruments

The Partnership’s MGP enters into certain financial contracts to manage the Partnership’s exposure to movement in commodity prices (See Note 4). The derivative instruments recorded on the balance sheets were measured as either an asset or liability at fair value. Changes in a derivative instrument’s fair value are recognized currently in the Partnership’s statements of operations unless specific hedge accounting criteria are met. On January 1, 2015, the Partnership discontinued hedge accounting through de-designation for all of its existing commodity derivatives which were qualified as hedges. As such, subsequent changes in fair value after December 31, 2014 of these derivatives are recognized immediately within gain (loss) on mark-to-market derivatives in the Partnership’s statements of operations, while the fair values of the instruments recorded in accumulated other comprehensive income as of December 31, 2014 will be reclassified to the statements of operations in the periods in which those respective derivative contracts settle. Prior to discontinuance of hedge accounting, the fair value of these commodity derivative instruments was recognized in accumulated other comprehensive income (loss) within partners’ capital on the Partnership’s balance sheets and reclassified to the Partnership’s statements of operations at the time the originally hedged physical transactions affected earnings.

Asset Retirement Obligations

The Partnership recognizes an estimated liability for the plugging and abandonment of its gas and oil wells (See Note 3). The Partnership recognizes a liability for its future asset retirement obligations in the current period if a reasonable estimate of the fair value of that liability can be made. The associated asset retirement costs are capitalized as part of the carrying amount of the long-lived asset. The Partnership also considers the estimated salvage value in the calculation of depletion.

Income Taxes

The Partnership is not subject to U.S. federal and most state income taxes. The partners of the Partnership are liable for income tax in regard to their distributive share of the Partnership’s taxable income. Such taxable income may vary substantially from net income reported in the accompanying financial statements. The federal and state income taxes related to the Partnership were immaterial to the financial statements and are recorded in pre-tax income on a current basis only. Accordingly, no federal or state deferred income tax has been provided for in the accompanying financial statements.

The Partnership evaluates tax positions taken or expected to be taken in the course of preparing the Partnership’s tax returns and disallows the recognition of tax positions not deemed to meet a “more-likely-than-not” threshold of being sustained by the applicable tax authority. The Partnership’s MGP does not believe it has any tax positions taken within its financial statements that would not meet this threshold. The Partnership’s policy is to reflect interest and penalties related to uncertain tax positions, when and if they become applicable. The Partnership has not recognized any potential interest or penalties in its financial statements for the three and nine months ended September 30, 2015 and 2014.

The Partnership files Partnership Returns of Income in the U.S. and various state jurisdictions. With few exceptions, the Partnership is no longer subject to income tax examinations by major tax authorities for years prior to 2011. The Partnership is not currently being examined by any jurisdiction and is not aware of any potential examinations as of September 30, 2015.

Working Interest

The Partnership Agreement establishes that revenues and expenses will be allocated to the MGP and limited partners based on their ratio of capital contributions to total contributions (“working interest”). The MGP is also provided an additional working interest of 7% as provided in the Partnership Agreement. Due to the time necessary to complete drilling operations and accumulate all drilling costs, estimated working interest percentage ownership rates are utilized to allocate revenues and expenses until the wells are completely drilled and turned on-line into production. Once the wells are completed, the final working interest ownership of the partners is determined and any previously allocated revenues and expenses based on the estimated working interest percentage ownership are adjusted to conform to the final working interest percentage ownership.

Revenue Recognition

The Partnership generally sells natural gas, crude oil and NGLs at prevailing market prices. Typically, the Partnership’s sales contracts are based on pricing provisions that are tied to a market index, with certain fixed adjustments based on proximity to gathering and transmission lines and the quality of its natural gas. Generally, the market index is fixed two business days prior to the commencement of the production month. Revenue and the related accounts receivable are recognized when produced quantities are delivered to a custody transfer point, persuasive evidence of a sales arrangement exists, the rights and responsibility of ownership pass to the purchaser upon delivery, collection of revenue from the sale is reasonably assured and the sales price is fixed or determinable. Revenues from the production of natural gas, crude oil and NGLs, in which the Partnership has an interest with other producers, are recognized on the basis of its percentage ownership of the working interest and/or overriding royalty.

The MGP and its affiliates perform all administrative and management functions for the Partnership, including billing revenues and paying expenses. Accounts receivable trade-affiliate on the Partnership’s balance sheets includes the net production revenues due from the MGP. The Partnership accrues unbilled revenue due to timing differences between the delivery of natural gas, NGLs, crude oil and condensate and the receipt of a delivery statement. These revenues are recorded based upon volumetric data from the Partnership’s records and management estimates of the related commodity sales and transportation and compression fees, which are, in turn, based upon applicable product prices (See “-Use of Estimates”). During the quarter ended September 30, 2014, the Partnership identified an error in its revenue recognition process. As a result, the Partnership overestimated its June 30, 2014 unbilled revenues by $36,000. As a result, revenue and net income is overstated by $36,000 for the three and six months ended June 30, 2014. In adjusting for the overstatement of revenue and net income that existed at June 30, 2014, the third quarter revenue is understated by $36,000 and net loss is overstated for the three month period ended September 30, 2014. In addition, there was no impact on Partnership distributions. Refer to the Partnership’s Form 10-Q for the quarter ended September 30, 2014 for further explanation of this error. The Partnership had unbilled revenues at September 30, 2015 of $48,900. The Partnership had unbilled revenues at December 31, 2014 of $89,900, which was offset by a $11,800 of amounts due to the MGP which was included in accounts receivable trade-affiliate within the Partnership’s balance sheets.

Comprehensive Income (Loss)

Comprehensive income (loss) includes net income (loss) and all other changes in the equity of a business during a period from transactions and other events and circumstances from non-owner sources that, under U.S. GAAP, have not been recognized in the calculation of net income (loss). These changes, other than net income (loss), are referred to as “other comprehensive income (loss)” on the Partnership’s financial statements and, at September 30, 2015, only include changes in the fair value of unsettled derivative contracts which, prior to January 1, 2015, were accounted for as cash flow hedges (See Note 4). The Partnership does not have any other type of transaction which would be included within other comprehensive income (loss).

Recently Issued Accounting Standards

In January 2015, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2015-01, Income Statement – Extraordinary and Unusual Items (Subtopic 225-20): Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items (“Update 2015-01”). The amendments in Update 2015-01 simplify the income statement presentation requirements in Subtopic 225-20 by eliminating the concept of extraordinary items. Extraordinary items are events and transactions that are distinguished by their unusual nature and by the infrequency of their occurrence. The amendments in Update 2015-01 are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015. A reporting entity may apply the amendments prospectively. A reporting entity may also apply the amendments retrospectively to all prior periods presented in the financial statements. Early adoption is permitted provided that the guidance is applied from the beginning of the fiscal year of adoption. The Partnership will adopt the requirements of Update 2015-01 upon its effective date of January 1, 2016, and it does not anticipate it having a material impact on its financial position, results of operations or related disclosures.

In August 2014, the FASB issued ASU 2014-15, Presentation of Financial Statements – Going Concern (Subtopic 205-40) (“Update 2014-15”). The amendments in Update 2014-15 provide U.S. GAAP guidance on the responsibility of an entity’s management in evaluating whether there is substantial doubt about the entity’s ability to continue as a going concern and about related footnote disclosures. For each reporting period, an entity’s management will be required to evaluate whether there are conditions or events that raise substantial doubt about its ability to continue as a going concern within one year from the date the financial statements are issued. In doing so, the amendments in Update 2014-15 should reduce diversity in the timing and content of footnote disclosures. The amendments in Update 2014-15 are effective for the annual period ending after December 15, 2016, and for annual and interim periods thereafter. Early adoption is permitted. The Partnership will adopt the requirements of Update 2014-15 upon its effective date in 2016, and it does not anticipate it having a material impact on its financial position, results of operations or related disclosures.

In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606) (“Update 2014-09”), which supersedes the revenue recognition requirements (and some cost guidance) in Topic 605, Revenue Recognition, and most industry-specific guidance throughout the industry topics of the Accounting Standards Codification. In addition, the existing requirements for the recognition of a gain or loss on the transfer of nonfinancial assets that are not in a contract with a customer (for example, assets within the scope of Topic 360, Property, Plant and Equipment, and intangible assets within the scope of Topic 350, Intangibles – Goodwill and Other) are amended to be consistent with the guidance on recognition and measurement (including the constraint on revenue) in Update 2014-09. Topic 606 requires an entity to recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. To achieve this, an entity should identify the contract with a customer, identify the performance obligations in the contract, determine the transaction price, allocate the transaction price to the performance obligations in the contract and recognize revenue when (or as) the entity satisfies the performance obligations. These requirements are effective for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period. Early adoption is not permitted. On July 9, 2015, the FASB decided to defer the effective date of ASU 2014-09 by one year. As a result, public entities would apply the new revenue standard to annual reporting periods beginning after December 15, 2017, and to interim periods within that reporting period, with the option to adopt the standard as of the original effective date. The Partnership will adopt the requirements of Update 2014-09 retrospectively upon its effective date of January 1, 2018, and is evaluating the impact of the adoption on its financial position, results of operations and related disclosures.

NOTE 3 - ASSET RETIREMENT OBLIGATIONS

The estimated liability for asset retirement obligations was based on the MGP’s historical experience in plugging and abandoning wells, the estimated remaining lives of those wells based on reserve estimates, external estimates as to the cost to plug and abandon the wells in the future and federal and state regulatory requirements. The liability was discounted using an assumed credit-adjusted risk-free interest rate. Revisions to the liability could occur due to changes in estimates of plugging and abandonment costs or remaining lives of the wells or if federal or state regulators enact new plugging and abandonment requirements. The Partnership has no assets legally restricted for purposes of settling asset retirement obligations. Except for its gas and oil properties, the Partnership determined that there were no other material retirement obligations associated with tangible long-lived assets.

The MGP’s historical practice and continued intention is to retain distributions from the limited partners as the wells within the Partnership near the end of their useful life. On a partnership-by-partnership basis, the MGP assesses its right to withhold amounts related to plugging and abandonment costs based on several factors including commodity price trends, the natural decline in the production of the wells and current and future costs. Generally, the MGP’s intention is to retain distributions from the limited partners as the fair value of the future cash flows of the limited partners’ interest approaches the fair value of the future plugging and abandonment cost. Upon the MGP’s decision to retain all future distributions to the limited partners of the Partnership, the MGP will assume the related asset retirement obligations of the limited partners. As of September 30, 2015, the MGP has withheld $220,300 of net production revenue for future plugging and abandonment costs.

A reconciliation of the Partnership’s liability for well plugging and abandonment costs for the periods indicated is as follows:

	Three Months Ended September 30,				Nine Months Ended September 30,
	2015		2014		2015		2014
Asset retirement obligation at beginning of period	$	3,700,500	$	2,452,500	$	3,597,600	$	2,381,900
Asset retirement obligations settled		-		-		-		(100	)
Accretion expense		51,400		35,300		154,300		106,000
Asset retirement obligation at end of period	$	3,751,900	$	2,487,800	$	3,751,900	$	2,487,800

NOTE 4 - DERIVATIVE INSTRUMENTS

The MGP, on behalf of the Partnership, uses a number of different derivative instruments, principally swaps, collars and options, in connection with the Partnership’s commodity price risk management activities. Management enters into financial instruments to hedge forecasted commodity sales against the variability in expected future cash flows attributable to changes in market prices. Swap instruments are contractual agreements between counterparties to exchange obligations of money as the underlying commodities are sold. Under commodity-based swap agreements, the Partnership receives or pays a fixed price and receives or remits a floating price based on certain indices for the relevant contract period. Commodity-based put option instruments are contractual agreements that require the payment of a premium and grant the purchaser of the put option the right, but not the obligation, to receive the difference between a fixed, or strike, price and a floating price based on certain indices for the relevant contract period, if the floating price is lower than the fixed price. The put option instrument sets a floor price for commodity sales being hedged. Costless collars are a combination of a purchased put option and a sold call option, in which the premiums net to zero. The costless collar eliminates the initial cost of the purchased put, but places a ceiling price for commodity sales being hedged.

The Partnership enters into derivative contracts with various financial institutions, utilizing master contracts based upon the standards set by the International Swaps and Derivatives Association, Inc. These contracts allow for rights of offset at the time of settlement of the derivatives. Due to the right of offset, derivatives are recorded on the Partnership’s balance sheets as assets or liabilities at fair value on the basis of the net exposure to each counterparty. Potential credit risk adjustments are also analyzed based upon the net exposure to each counterparty. Premiums paid for purchased options are recorded on the Partnership’s balance sheets as the initial value of the options. The Partnership reflected net derivative assets on its balance sheets of $10,700 and $8,000 at September 30, 2015 and December 31, 2014, respectively. As a result of the put options, the Partnership recorded a net deferred gain on its balance sheet in accumulated other comprehensive income of $1,300 as of September 30, 2015. During the nine months ended September 30, 2015, $1,900 of net gains were recorded by the Partnership and allocated only to the limited partners. Of the $1,300 of deferred gains in accumulated other comprehensive income on the Partnership’s balance sheet at September 30, 2015, the Partnership will reclassify $1,200 of gains to its statement of operations over the next twelve month period as these contracts expire with the remaining gains of $100 being reclassified to the Partnership’s statements of operations in later periods as the remaining contracts expire.

The following table summarizes the gains or losses recognized within the statements of operations for derivative instruments previously designated as cash flow hedges for the periods indicated:

	Three Months Ended September 30,					Nine Months Ended September 30,
	2015			2014		2015		2014
(Loss) gain reclassified from accumulated other comprehensive income into natural gas and oil revenues	$	(1,600	)	$	900	$	2,400	$	11,200
Gain subsequent to December 31, 2014 recognized in gain on mark-to-market derivatives	$	5,700		$	-	$	5,900	$	-

The Partnership enters into commodity future option and collar contracts to achieve more predictable cash flows by hedging its exposure to changes in commodity prices. At any point in time, such contracts may include regulated NYMEX futures and options contracts and non-regulated over-the-counter futures contracts with qualified counterparties. NYMEX contracts are generally settled with offsetting positions, but may be settled by the physical delivery of the commodity.

At September 30, 2015, the Partnership had the following commodity derivatives:

Natural Gas Put Options

Production Period Ending December 31,	Volumes		Average Fixed Price		Fair Value Asset ⁽²⁾
	(MMBtu) ⁽¹⁾		(per MMBtu) ⁽¹⁾
2015		1,900	$	4.00	$	2,700
2016		7,700		4.15		10,400
					$	13,100

(1)	“MMBtu” represents million British Thermal Units.

(2)	Fair value based on forward NYMEX natural gas prices, as applicable.

Put Premiums Payable

During June 2012, a premium (“put premium”) was paid to purchase the contracts and will be allocated to natural gas production revenues generated over the contractual term of the purchased hedging instruments. At September 30, 2015 and December 31, 2014, $5,700 and $5,100, respectively, of the put premiums were recorded as short-term payables to affiliate and $1,500 and $5,900, respectively, were recorded as long-term payables to affiliate.

NOTE 5 - FAIR VALUE OF FINANCIAL INSTRUMENTS

The Partnership has established a hierarchy to measure its financial instruments at fair value, which requires it to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. Observable inputs represent market data obtained from independent sources, whereas unobservable inputs reflect the Partnership’s own market assumptions, which are used if observable inputs are not reasonably available without undue cost and effort. The hierarchy defines three levels of inputs that may be used to measure fair value:

Level 1 – Unadjusted quoted prices in active markets for identical, unrestricted assets and liabilities that the reporting entity has the ability to access at the measurement date.

Level 2 – Inputs other than quoted prices included within Level 1 that are observable for the asset and liability or can be corroborated with observable market data for substantially the entire contractual term of the asset or liability.

Level 3 – Unobservable inputs that reflect the entity’s own assumptions about the assumptions market participants would use in the pricing of the asset or liability and are consequently not based on market activity but rather through particular valuation techniques.

Assets and Liabilities Measured at Fair Value on a Recurring Basis

The Partnership uses a market approach fair value methodology to value the assets and liabilities for its outstanding derivative contracts (See Note 4). The Partnership manages and reports the derivative assets and liabilities on the basis of its net exposure to market risks and credit risks by counterparty. The Partnership’s commodity derivative contracts are valued based on observable market data related to the change in price of the underlying commodity and are therefore defined as Level 2 assets and liabilities within the same class of nature and risk. The fair values of these derivative instruments are calculated by utilizing commodity indices, quoted prices for futures and options contracts traded on open markets that coincide with the underlying commodity, expiration period, strike price (if applicable) and the pricing formula utilized in the derivative instrument.

Information for assets measured at fair value at September 30, 2015 and December 31, 2014 was as follows:

	Level 1		Level 2		Level 3		Total
As of September 30, 2015
Derivative assets, gross
Commodity puts	$	-	$	13,100	$	-	$	13,100

	Level 1		Level 2		Level 3		Total
As of December 31, 2014
Derivative assets, gross
Commodity puts	$	-	$	14,700	$	-	$	14,700

Other Financial Instruments

The estimated fair value of the Partnership’s other financial instruments has been determined based upon its assessment of available market information and valuation methodologies. However, these estimates may not necessarily be indicative of the amounts that the Partnership could realize upon the sale of such financial instruments The Partnership’s other current assets and liabilities on its balance sheets are considered to be financial instruments. The estimated fair values of these instruments approximate their carrying amounts due to their short-term nature and thus are categorized as Level 1.

Assets and Liabilities Measured at Fair Value on a Non-Recurring Basis

The Partnership estimates the fair value of its asset retirement obligations based on discounted cash flow projections using numerous estimates, assumptions and judgments regarding such factors at the date of establishment of an asset retirement obligation such as: amounts and timing of settlements, the credit-adjusted risk-free rate of the Partnership and estimated inflation rates (See Note 3). There were no additional assets or liabilities that were measured at fair value on a nonrecurring basis for the three and nine months ended September 30, 2015 and 2014.

Management estimates the fair value of the Partnership’s long-lived assets in connection with reviewing these assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable, using estimates, assumptions and judgments regarding such events or circumstances. During the three and nine months ended September 30, 2015, the Partnership recognized $763,400 of impairment related to gas and oil properties. These estimates of fair value are Level 3 measurements as they are based upon unobservable inputs. No impairments were recognized during the three and nine months ended September 30, 2014.

NOTE 6 - CERTAIN RELATIONSHIPS AND RELATED PARTY TRANSACTIONS

The Partnership has entered into the following significant transactions with the MGP and its affiliates as provided under its Partnership Agreement. Administrative costs, which are included in general and administrative expenses in the Partnership’s statements of operations, are payable at $75 per well per month. Monthly well supervision fees, which are included in production expenses in the Partnership’s statements of operations, are payable at $313 per well per month for operating and maintaining the wells. Well supervision fees are proportionately reduced to the extent the Partnership does not acquire 100% of the working interest in a well. Transportation fees are included in production expenses in the Partnership’s statements of operations and are generally payable at 13% of the natural gas sales price. Direct costs, which are included in production and general administrative expenses in the Partnership’s statements of operations, are payable to the MGP and its affiliates as reimbursement for all costs expended on the Partnership’s behalf.

The following table provides information with respect to these costs and the periods incurred:

	Three Months Ended September 30,				Nine Months Ended September 30,
	2015		2014		2015		2014
Administrative fees	$	15,400	$	23,700	$	56,100	$	73,300
Supervision fees		62,300		97,300		228,700		300,400
Transportation fees		9,500		13,500		31,800		81,700
Direct costs		46,400		60,300		152,400		196,300
Total	$	133,600	$	194,800	$	469,000	$	651,700

The MGP and its affiliates perform all administrative and management functions for the Partnership, including billing revenues and paying expenses. Accounts payable trade-affiliate on the Partnership’s balance sheets includes the net production revenues due to the MGP as of September 30, 2015. Accounts receivable trade-affiliate on the Partnership’s balance sheets includes the net production revenues due from the MGP as of December 31, 2014.

NOTE 7 - COMMITMENTS AND CONTINGENCIES

General Commitments

Subject to certain conditions, limited partners may present their interests for purchase by the MGP. The purchase price is calculated by the MGP in accordance with the terms of the Partnership Agreement. The MGP is not obligated to purchase more than 5% of the total outstanding units in any calendar year. In the event that the MGP is unable to obtain the necessary funds, it may suspend its purchase obligation.

Beginning one year after each of the Partnership’s wells has been placed into production, the MGP, as operator, may retain $200 per month per well to cover estimated future plugging and abandonment costs. As of September 30, 2015, the MGP has withheld $220,300 of net production revenue for future plugging and abandonment costs.

Legal Proceedings

The Partnership is a party to various routine legal proceedings arising out of the ordinary course of its business. Management believes that none of these actions, individually or in the aggregate, will have a material adverse effect on the Partnership’s financial condition or results of operations.

Affiliates of the MGP and their subsidiaries are party to various routine legal proceedings arising in the ordinary course of their respective businesses. The MGP’s management believes that none of these actions, individually or in the aggregate, will have a material adverse effect on the MGP’s financial condition or results of operations.

ITEM 2.

MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS (UNAUDITED)

Forward-Looking Statements

When used in this Form 10-Q, the words “believes”, “anticipates,” “expects” and similar expressions are intended to identify forward-looking statements. Such statements are subject to certain risks and uncertainties, which could cause actual results to differ materially from the results stated or implied in this document. Readers are cautioned not to place undue reliance on these forward-looking statements, which speak only as of the date hereof. We undertake no obligation to publicly release the results of any revisions to forward-looking statements which we may make to reflect events or circumstances after the date of this Form 10-Q or to reflect the occurrence of unanticipated events.

General

Atlas America Series 25-2004 (B) L.P. (“we”, “us” or the “Partnership”) is a Delaware limited partnership, formed on January 21, 2004 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 Resource Partners, L.P. (“ARP”) (NYSE: ARP).

We have drilled and currently operate wells located in Pennsylvania, Tennessee and West Virginia. We have no employees and rely on our MGP for management, which in turn, relies on its parent company, Atlas Energy Group (February 27, 2015 and prior, Atlas Energy), for administrative services.

We intend to continue to produce our wells until they are depleted or become uneconomical to produce, at which time they will be plugged and abandoned or sold. We expect that no other wells will be drilled and no additional funds will be required for drilling.

Overview

The following discussion provides information to assist in understanding our financial condition and results of operations. Our operating cash flows are generated from our wells, which produce primarily natural gas, but also some oil. Our produced natural gas and oil is then delivered to market through affiliated and/or third-party gas gathering systems. Our ongoing operating and maintenance costs have been and are expected to be fulfilled through revenues from the sale of our natural gas and oil production. We pay our MGP, as operator, a monthly well supervision fee, which covers all normal and regularly recurring operating expenses for the production and sale of natural gas and oil such as:

well tending, routine maintenance and adjustment;

reading meters, recording production, pumping, maintaining appropriate books and records; and

preparation of reports for us and government agencies.

The well supervision fees, however, do not include costs and expenses related to the purchase of certain equipment, materials and brine disposal. If these expenses are incurred, we pay cost for third-party services, materials and a competitive charge for services performed directly by our MGP or its affiliates. Also, beginning one year after each of our wells have been placed into production, our MGP, as operator, may retain $200 per month per well to cover the estimated future plugging and abandonment costs of the well. As of September 30, 2015, our MGP has withheld $220,300 of net production revenues for this purpose.

Markets and Competition

The availability of a ready market for natural gas and oil produced by us, and the price obtained, depends on numerous factors beyond our control, including the extent of domestic production, imports of foreign natural gas and oil, political instability or terrorist acts in gas and oil producing countries and regions, market demand, competition from other energy sources, the effect of federal regulation on the sale of natural gas and oil in interstate commerce, other governmental regulation of the production and transportation of natural gas and oil and the proximity, availability and capacity of pipelines and other required facilities. Our MGP is responsible for selling our production. During 2014 and the first nine months of 2015, we experienced no problems in selling our natural gas and oil. Product availability and price are the principal means of competing in selling natural gas and oil production. While it is impossible to accurately determine our comparative position in the industry, we do not consider our operations to be a significant factor in the industry.

Results of Operations

The following table sets forth information relating to our production revenues, volumes, sales prices, production costs and depletion during the periods indicated:

	Three Months Ended September 30,						Nine Months Ended September 30,
	2015			2014			2015			2014
Production revenues (in thousands):
Gas	$	64		$	108		$	236		$	644
Oil		9			42			40			72
Liquids		1			7			3			23
Total	$	74		$	157		$	279		$	739
Production volumes:
Gas (Mcf/day)⁽¹⁾		517			565			480			593
Oil (bbl/day) ⁽¹⁾		2			5			3			3
Liquids (bbl/day) ⁽¹⁾		-			1			1			2
Total (Mcfe/day)⁽¹⁾		529			601			504			623
Average sales prices: ⁽²⁾
Gas (per Mcf) ^{(1) (3)}⁽⁴⁾	$	1.35		$	2.83		$	1.80		$	4.02
Oil (per bbl) ⁽¹⁾	$	40.80		$	96.60		$	51.78		$	95.22
Liquids (per bbl) ⁽¹⁾	$	25.83		$	51.84		$	18.93		$	53.87
Production costs:
As a percent of revenues ⁽⁴⁾		140	%		82	%		133	%		74	%
Per Mcfe⁽¹⁾	$	2.12		$	2.85		$	2.71		$	3.22
Depletion per Mcfe	$	0.48		$	0.87		$	0.49		$	0.87

(1)

“Mcf” represents thousand cubic feet, “Mcfe” represents thousand cubic feet equivalent, and “bbl” represents barrels. Bbl is converted to Mcfe using the ratio of six Mcfs to one bbl.

(2)

Average sales prices represent accrual basis pricing after adjusting for the effect of previously recognized gains resulting from prior period impairment charges.

(3)

Average gas prices are calculated by including in total revenue derivative gains previously recognized into income in connection with prior period impairment charges and dividing by the total volume for the period. Previously recognized derivative gains were $2,700 and $7,000 for the three and nine months ended September 30, 2014.

(4)

The average sales price and production costs as a percentage of revenues for natural gas for the three months ended September 30, 2014 have been adjusted to reflect $36,000 of additional revenue.

Natural Gas Revenues. During the quarter ended September 30, 2014, management identified an error in the process used to estimate our unbilled revenue. As a result, natural gas revenue for the three months ended September 30, 2014 includes an adjustment to reduce natural gas revenue by $36,000. The adjustment is the result of overestimating our unbilled revenues as of June 30, 2014. Refer to the Partnership’s Form 10-Q for the quarter ended September 30, 2014 for further explanation of this error. Our unadjusted natural gas revenues were $64,400 and $144,300 for the three months ended September 30, 2015 and 2014, respectively, a decrease of $79,900 (55%). The $79,900 decrease in natural gas revenues for the three months ended September 30, 2015 as compared to the prior year similar period was attributable to a $67,600 decrease in our natural gas sales prices after the effect of financial hedges, which were driven by market conditions, and a $12,300 decrease in production volumes. Our production volumes decreased to 517 Mcf per day for the three months ended September 30, 2015 from 565 Mcf per day for the three months ended September 30, 2014, a decrease of 48 Mcf per day (8%). The overall decrease in natural gas production volumes for the three months ended September 30, 2015 as compared to the prior year similar period resulted primarily from the normal decline inherent in the life of a well and a decrease in the number of producing wells due to wells being shut-in as a result of the decline in natural gas prices.

Our natural gas revenues were $236,400 and $644,300 for the nine months ended September 30, 2015 and 2014, respectively, a decrease of $407,900 (63%). The $407,900 decrease in natural gas revenues for the nine months ended September 30, 2015 as compared to the prior year similar period was attributable to a $285,300 decrease in our natural gas sales prices after the effect of financial hedges, which were driven by market conditions, and a $122,600 decrease in production volumes. Our production volumes decreased to 480 Mcf per day for the nine months ended September 30, 2015 from 593 Mcf per day for the nine months ended September 30, 2014, a decrease of 113 Mcf per day (19%). The overall decrease in natural gas production volumes for the nine months ended September 30, 2015 as compared to the prior year similar period resulted primarily from the normal decline inherent in the life of a well and a decrease in the number of producing wells due to wells being shut-in as a result of the decline in natural gas prices.

Oil Revenues. We drill wells primarily to produce natural gas, rather than oil, but some wells have limited oil production. Our oil revenues were $9,200 and $42,400 for the three months ended September 30, 2015 and 2014, respectively, a decrease of $33,200 (78%). The $33,200 decrease in oil revenues for the three months ended September 30, 2015 as compared to the prior year similar period was attributable to a $20,400 decrease in production volumes and a $12,800 decrease in oil prices. Our production volumes decreased to 2.47 bbls per day for the three months ended September 30, 2015 from 4.77 bbls per day for the three months ended September 30, 2014, a decrease of 0.05 bbls per day (0.02%).

Our oil revenues were $38,800 and $72,600 for the nine months ended September 30, 2015 and 2014, respectively, a decrease of $33,800 (47%). The $33,800 decrease in oil revenues for the nine months ended September 30, 2015 as compared to the prior year similar period was attributable to a $32,500 decrease in oil prices and a $1,300 decrease in production volumes. Our production volumes decreased to 2.74 bbls per day for the nine months ended September 30, 2015 from 2.79 bbls per day for the nine months ended September 30, 2014, a decrease of 0.5 bbls per day (2%).

Natural Gas Liquids Revenue. The majority of our wells produce “dry gas”, which is composed primarily of methane and requires no additional processing before being transported and sold to the purchaser. Some wells, however, produce “wet gas”, which contains larger amounts of ethane and other associated hydrocarbons (i.e. “natural gas liquids”) that must be removed prior to transporting the gas. Once removed, these natural gas liquids are sold to various purchasers. Our natural gas liquids revenues were $1,000 and $6,800 for the three months ended September 30, 2015 and 2014, respectively, a decrease of $5,800 (85%). The $5,800 decrease in liquid revenues for the three months ended September 30, 2015 as compared to the prior year similar period was attributed to a $4,900 decrease in production volumes and a $900 decrease in natural gas liquid prices. Our production volumes decreased to 0.39 bbls per day for the three months ended September 30, 2015 from 1.42 bbls per day for the three months ended September 30, 2014, a decrease of 1.03 bbls per day (73%).

Our natural gas liquids revenues were $3,500 and $22,500 for the nine months ended September 30, 2015 and 2014, respectively, a decrease of $19,000 (84%). The $19,000 decrease in natural gas liquids revenues for the nine months ended September 30, 2015 as compared to the prior year similar period was attributable to a $12,400 decrease in production volumes and a $6,600 decrease in natural gas liquid prices. Our production volumes decreased to 0.69 bbls per day for the nine months ended September 30, 2015 from 1.53 bbls per day for the nine months ended September 30, 2014, a decrease of 0.84 bbls per day (55%).

Gain (Loss) on Mark-to-Market Derivatives. On January 1, 2015, we discontinued hedge accounting for our qualified commodity derivatives. As such, subsequent changes in fair value of these derivatives are recognized immediately within gain (loss) on mark-to-market derivatives on our statements of operations. The fair values of these commodity derivative instruments as December 31, 2014, which were recognized in accumulated other comprehensive income within partners’ capital on our balance sheet, will be reclassified to our statements of operations in the future at the time the originally hedged physical transactions settle.

We recognized a gain on mark-to-market derivatives of $5,700 for the three months ended September 30, 2015. This gain was due primarily to mark-to-market gains in the current quarter primarily related to the change in natural gas prices during the year. There were no gains or losses on mark-to-market derivatives during the three months ended September 30, 2014.

We recognized a gain on mark-to-market derivatives of $5,900 for the nine months ended September 30, 2015. This gain was due primarily to mark-to-market gains in the current quarter primarily related to the change in natural gas prices during the year. There were no gains or losses on mark-to-market derivatives during the nine months ended September 30, 2014.

Costs and Expenses. Production expenses were $104,100 and $158,300 for the nine months ended September 30, 2015 and 2014, respectively, a decrease of $54,200 (34%). Production expenses were $370,300 and $543,600 for the nine months ended September 30, 2015 and 2014, respectively, a decrease of $173,300 (32%). The decreases for the three and nine months ended September 30, 2015 were mostly due to a decrease in well supervision fees and a decrease in transportation fees. The lower transportation fees were a result of lower revenues.

Depletion of oil and gas properties as a percentage of oil and gas revenues was 32% and 31% for the three months ended September 30, 2015 and 2014, respectively, and 24% and 20% for the nine months ended September 30, 2015 and 2014, respectively. These percentage changes are directly attributable to changes in revenues, oil and gas reserve quantities, product prices and production volumes and changes in the depletable cost basis of oil and gas properties.

General and administrative expenses for the three months ended September 30, 2015 and 2014 were $29,500 and $36,500, respectively, a decrease of $7,000 (19%). For the nine months ended September 30, 2015 and 2014, these expenses were $98,700 and $108,100, respectively, a decrease of $9,400 (9%). These expenses include third-party costs for services as well as the monthly administrative fees charged by our MGP. The changes for the three and nine months ended September 30, 2015 are primarily due to third-party costs as compared to the prior year similar periods.

Impairment of gas and oil properties for the three and nine months ended September 30, 2015 was $763,400. There were no impairments of gas and oil properties for the three and nine months ended September 30, 2014. Periodically, we compare the carrying value of our proved developed gas and oil producing properties to their estimated fair market value. To the extent our carrying value exceeds the estimated fair market value, an impairment charge is recognized. As a result of this assessment, an impairment charge was recognized for the three and nine months ended September 30, 2015. This charge is based on reserve quantities, future market prices and our carrying value. We cannot provide any assurance that similar charges may or may not be taken in future periods.

Liquidity and Capital Resources

Cash provided by operating activities decreased $152,200 in the nine months ended September 30, 2015 to $0 as compared to $152,200 for the nine months ended September 30, 2014. This decrease was mostly due to a decrease in net income before a net non-cash loss on derivative value, depletion, accretion and impairment of $283,600, a decrease in the change in asset retirement receivable-affiliate of $187,700, and a decrease in the change in accounts receivable-affiliate of $98,100. The decrease was partially offset by an increase in accounts payable trade-affiliate of $362,000, an increase in the change in limited partner payable of $53,900, the change in accrued liabilities of $1,200 and the change in asset retirement obligations settled of $100 for the nine months ended September 30, 2015 compared to the nine months ended September 30, 2014.

There was no cash provided by investing activities for the nine months ended September 30, 2015. In the nine months ended September 30, 2014, cash provided by investing activities was $200, resulting from proceeds from the sale of tangible equipment.

Cash used in financing activities was $169,700 for the nine months ended September 30, 2014. This was due to cash distributions to partners. There was no cash used in financing activities for the nine months ended September 30, 2015.

Our MGP may withhold funds for future plugging and abandonment costs. Through September 30, 2015, our MGP has withheld $220,300 of funds for this purpose. Any additional funds, if required, will be obtained from production revenues or borrowings from our MGP or its affiliates, which are not contractually committed to make loans to us. The amount that we may borrow at any one time may not at any time exceed 5% of our total subscriptions, and we will not borrow from third-parties.

We are generally limited to the amount of funds generated by the cash flows from our operations, which we believe is adequate to fund future operations and distributions to our partners. Historically, there has been no need to borrow funds from our MGP to fund operations. However, recent declines in commodity prices may challenge the Partnership’s ability to pay its obligations as they become due and its intention to produce its wells until they are depleted, as they may become uneconomical to produce. Accordingly, the MGP determined that there is substantial doubt about the Partnership’s ability to continue as a going concern. The MGP has planned, as necessary, to continue the Partnership’s operations and to fund the Partnership’s operations for at least the next 12 months. The MGP has concluded that such undertaking is sufficient to alleviate the doubt as to the Partnership’s ability to continue as a going concern.

Critical Accounting Policies

The discussion and analysis of our financial condition and results of operations is based upon our financial statements, which have been prepared in accordance with U.S. GAAP. On an on-going basis, we evaluate our estimates, including those related to our asset retirement obligations, depletion and certain accrued receivables and liabilities. We base our estimates on historical experience and on various other assumptions that we believe reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions or conditions. A discussion of significant accounting policies we have adopted and followed in the preparation of our financial statements is included within “Notes to Financial Statements” in Part I, Item 1, “Financial Statements” in this quarterly report and in our Annual Report on Form 10-K for the year ended December 31, 2014.

ITEM 4.

CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls and Procedures

We maintain disclosure controls and procedures that are designed to ensure that information required to be disclosed in our Securities Exchange Act of 1934 reports is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms, and that such information is accumulated and communicated to our management, including our general partner’s Chief Executive Officer and Chief Financial Officer, as appropriate, to allow timely decisions regarding required disclosure. In designing and evaluating the disclosure controls and procedures, our management recognized that any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving the desired control objectives, and our management necessarily was required to apply its judgment in evaluating the cost-benefit relationship of possible controls and procedures.

Under the supervision of our general partner’s Chief Executive Officer and Chief Financial Officer and with the participation of our disclosure committee appointed by such officers, we have carried out an evaluation of the effectiveness of our disclosure controls and procedures as of the end of the period covered by this report. Based upon that evaluation, our general partner’s Chief Executive Officer and Chief Financial Officer concluded that, as of September 30, 2015, our disclosure controls and procedures were effective at the reasonable assurance level.

Changes in Internal Control over Financial Reporting

There have been no changes in the Partnership’s internal control over financial reporting during our most recent fiscal quarter that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

PART II OTHER INFORMATION

ITEM 1.

LEGAL PROCEEDINGS

ITEM 6.

EXHIBITS

EXHIBIT INDEX

Exhibit No.		Description

4(a)		Amended and Restated Certificate and Agreement of Limited Partnership for Atlas America Series 25-2004 (B) L.P. ⁽¹⁾
10.1		Drilling and Operating Agreement for Atlas America Series 25-2004 (B) L.P.⁽¹⁾
31.1		Rule 13a-14/15(d)-14 (a) Certification
31.2		Rule 13a-14/15(d)-14 (a) Certification
32.1		Section 1350 Certification
32.2		Section 1350 Certification
101		Interactive Data File

(1)	Filed in the Form 10-12G/A Registration Statement dated July 14, 2005, File No. 000-51271

SIGNATURES

Pursuant to the requirements of the Securities of the Exchange Act of 1934, this report has been signed below by the following person on behalf of the registrant and in the capacities and on the dates indicated.



		ATLAS AMERICA SERIES 25-2004 (B) L.P.


		By: ATLAS RESOURCES, LLC, General Partner


Date: November 23, 2015		By:/s/ FREDDIE M. KOTEK
		Freddie M. Kotek, Chairman of the Board of Directors, Chief Executive Officer and President



Date: November 23, 2015		By:/s/ JEFFREY M. SLOTTERBACK
		Jeffrey M. Slotterback, Chief Financial Officer

EX-31.1 2 ser25b-ex311_6.htm EX-31.1 ser25b-ex311_6.htm

EXHIBIT 31.1

CERTIFICATION

I, Freddie M. Kotek, certify that:

1.	I have reviewed this quarterly report on Form 10-Q for the quarter ended September 30, 2015 of Atlas Resources Series 25-2004 (B) L.P.;

2.	Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3.	Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have;

(a)

designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant is made known to us by others within the entity, particularly during the period in which this report is being prepared;

(b)

designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

(c)

evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

(d)

disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5.	The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

(a)

all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

(b)

any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

By:		/s/ FREDDIE M. KOTEK
Name:		Freddie M. Kotek
Title:		Chairman of the Board of Directors, Chief Executive Officer and President of the General Partner

Date:		November 23, 2015

EX-31.2 3 ser25b-ex312_8.htm EX-31.2 ser25b-ex312_8.htm

EXHIBIT 31.2

CERTIFICATION

I, Jeffrey M. Slotterback, certify that:

1.	I have reviewed this quarterly report on Form 10-Q for the quarter ended September 30, 2015 of Atlas America Series 25-2004 (B) L.P.;

2.	Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3.	Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

(a)

(b)

(c)

(d)

5.	The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

(a)

(b)

any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

By:		/s/ JEFFREY M. SLOTTERBACK
Name:		Jeffrey M. Slotterback
Title:		Chief Financial Officer of the General Partner

Date:		November 23, 2015

EX-32.1 4 ser25b-ex321_9.htm EX-32.1 ser25b-ex321_9.htm

EXHIBIT 32.1

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of Atlas America Series 25-2004 (B) L.P. (the “Partnership”) on Form 10-Q for the period ended September 30, 2015 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Freddie M. Kotek, Chairman of the Board of Directors, Chief Executive Officer and President of the General Partner, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

(1)

the Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934, and

(2)

the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Partnership.

By:		/s/ FREDDIE M. KOTEK
Name:		Freddie M. Kotek
Title:		Chairman of the Board of Directors, Chief Executive Officer and President of the General Partner

Date:		November 23, 2015

EX-32.2 5 ser25b-ex322_7.htm EX-32.2 ser25b-ex322_7.htm

EXHIBIT 32.2

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of Atlas America Series 25-2004 (B) L.P. (the “Partnership”) on Form 10-Q for the period ended September 30, 2015 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Jeffrey M. Slotterback, Chief Financial Officer of the General Partner, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

(1)

the Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934, and

(2)

the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Partnership.

By:		/s/ JEFFREY M. SLOTTERBACK
Name:		Jeffrey M. Slotterback
Title:		Chief Financial Officer of the General Partner

Date:		November 23, 2015

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<div> NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES In management’s opinion, all adjustments necessary for a fair presentation of the Partnership’s financial position, results of operations and cash flows for the periods disclosed have been made. Management has considered for disclosure any material subsequent events through the date the financial statements were issued. In addition to matters discussed further in this note, the Partnership’s significant accounting policies are detailed in its audited financial statements and notes thereto in the Partnership’s annual report on Form 10-K for the year ended December 31, 2014 filed with the Securities and Exchange Commission (“SEC”). Use of Estimates The preparation of the Partnership’s financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities that exist at the date of the Partnership’s financial statements, as well as the reported amounts of revenues and costs and expenses during the reporting periods. The Partnership’s financial statements are based on a number of significant estimates, including revenue and expense accruals, depletion, asset impairments, fair value of derivative instruments and the probability of forecasted transactions. Actual results could differ from those estimates. The natural gas industry principally conducts its business by processing actual transactions as many as 60 days after the month of delivery. Consequently, the most recent two months’ financial results were recorded using estimated volumes and contract market prices. Differences between estimated and actual amounts are recorded in the following months’ financial results. Management believes that the operating results presented for the three and nine months ended September 30, 2015 and 2014 represent actual results in all material respects (See “-Revenue Recognition”). Accounts Receivable Accounts receivable on the balance sheets consist solely of the trade accounts receivable associated with the Partnership’s operations. In evaluating the realizability of the Partnership’s accounts receivable, the MGP performs ongoing credit evaluations of the Partnership’s customers and adjusts credit limits based upon payment history and the customers’ current creditworthiness, as determined by review of such customers’ credit information. Credit is extended on an unsecured basis to many of the Partnership’s energy customers. At September 30, 2015 and December 31, 2014, the MGP’s credit evaluation indicated that the Partnership had no need for an allowance for uncollectible accounts receivable. Gas and Oil Properties Gas and oil properties are stated at cost. Maintenance and repairs which generally do not extend the useful life of an asset for two years or more through the replacement of critical components are expensed as incurred. Major renewals and improvements that generally extend the useful life of an asset for two years or more through the replacement of critical components are capitalized. The Partnership follows the successful efforts method of accounting for gas and oil producing activities. Oil and natural gas liquids (“NGLs”) are converted to gas equivalent basis (“Mcfe”) at the rate of one barrel of oil to six Mcf of natural gas. Mcf is defined as one thousand cubic feet. The Partnership’s depletion expense is determined on a field-by-field basis using the units-of-production method. Depletion rates for lease, well and related equipment costs are based on proved developed reserves associated with each field. Depletion rates are determined based on reserve quantity estimates and the capitalized cost of developed producing properties. The Partnership recorded depletion expense on natural gas and oil properties of $67,600 and $147,000 for the nine months ended September 30, 2015 and 2014, respectively. Upon the sale or retirement of a complete field of a proved property, the cost is eliminated from the property accounts and the resultant gain or loss is reclassified to the Partnership’s statements of operations. Upon the sale of an individual well, the Partnership credits the proceeds to accumulated depletion within its balance sheets. The following is a summary of gas and oil properties at the dates indicated:   <div> <table border="0" cellspacing="0" cellpadding="0" align="center" style="border-collapse:collapse; width:80.5%;"> <tr> <td valign="bottom" style="width:65.12%;">  </td> <td valign="bottom" style="width:1.16%;">   </td> <td colspan="2" valign="bottom" style="padding-left:0.7pt;padding-Right:0.7pt;padding-Top:0pt;padding-Bottom:0pt;width:16.72%;"> <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">September 30,</td> <td valign="bottom" style="width:0.78%;">  </td> <td valign="bottom" style="width:1.16%;">   </td> <td colspan="2" valign="bottom" style="padding-left:0.7pt;padding-Right:0.7pt;padding-Top:0pt;padding-Bottom:0pt;width:13.74%;"> <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">December 31,</td> <td valign="bottom" style="width:1.34%;">  </td> </tr> <tr> <td valign="bottom" style="width:65.12%;">  </td> <td valign="bottom" style="width:1.16%;">   </td> <td colspan="2" valign="bottom" style="padding-left:0.7pt;padding-Right:0.7pt;padding-Top:0pt;padding-Bottom:0pt;width:16.72%; border-bottom:solid 1pt #000000;"> <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">2015</td> <td valign="bottom" style="width:0.78%;">  </td> <td valign="bottom" style="width:1.16%;">   </td> <td colspan="2" valign="bottom" style="padding-left:0.7pt;padding-Right:0.7pt;padding-Top:0pt;padding-Bottom:0pt;width:13.74%; border-bottom:solid 1pt #000000;"> <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">2014</td> <td valign="bottom" style="width:1.34%;">  </td> </tr> <tr> <td valign="bottom" style="width:65.12%;"> Proved properties:</td> <td valign="bottom" style="width:1.16%;">   </td> <td valign="bottom" style="width:1.16%;">  </td> <td valign="bottom" style="width:15.56%;">  </td> <td valign="bottom" style="width:0.78%;">  </td> <td valign="bottom" style="width:1.16%;">   </td> <td valign="bottom" style="width:1.52%;">  </td> <td valign="bottom" style="width:12.22%;">  </td> <td valign="bottom" style="width:1.34%;">  </td> </tr> <tr> <td valign="bottom" style="width:65.12%;"> Leasehold interests</td> <td valign="bottom" style="width:1.16%;">   </td> <td valign="bottom" style="width:1.16%;"> $</td> <td valign="bottom" style="width:15.56%;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">898,600</td> <td valign="bottom" style="width:0.78%;white-space:nowrap;">  </td> <td valign="bottom" style="width:1.16%;">   </td> <td valign="bottom" style="width:1.52%;"> $</td> <td valign="bottom" style="width:12.22%;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">898,600</td> <td valign="bottom" style="width:1.34%;white-space:nowrap;">   </td> </tr> <tr> <td valign="bottom" style="width:65.12%; border-bottom:solid 0.75pt transparent;"> Wells and related equipment</td> <td valign="bottom" style="width:1.16%; border-bottom:solid 0.75pt transparent;">   </td> <td valign="bottom" style="width:1.16%; border-bottom:solid 0.75pt #000000;">  </td> <td valign="bottom" style="width:15.56%; border-bottom:solid 0.75pt #000000;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">41,682,000</td> <td valign="bottom" style="width:0.78%; border-bottom:solid 0.75pt transparent;white-space:nowrap;">  </td> <td valign="bottom" style="width:1.16%; border-bottom:solid 0.75pt transparent;">   </td> <td valign="bottom" style="width:1.52%; border-bottom:solid 0.75pt #000000;">  </td> <td valign="bottom" style="width:12.22%; border-bottom:solid 0.75pt #000000;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">41,682,000</td> <td valign="bottom" style="width:1.34%; border-bottom:solid 0.75pt transparent;white-space:nowrap;">   </td> </tr> <tr> <td valign="bottom" style="width:65.12%;"> Total natural gas and oil properties</td> <td valign="bottom" style="width:1.16%;">   </td> <td valign="bottom" style="width:1.16%;">  </td> <td valign="bottom" style="width:15.56%;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">42,580,600</td> <td valign="bottom" style="width:0.78%;white-space:nowrap;">  </td> <td valign="bottom" style="width:1.16%;">   </td> <td valign="bottom" style="width:1.52%;">  </td> <td valign="bottom" style="width:12.22%;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">42,580,600</td> <td valign="bottom" style="width:1.34%;white-space:nowrap;">   </td> </tr> <tr> <td valign="bottom" style="width:65.12%; border-bottom:solid 0.75pt transparent;"> Accumulated depletion and impairment</td> <td valign="bottom" style="width:1.16%; border-bottom:solid 0.75pt transparent;">   </td> <td valign="bottom" style="width:1.16%; border-bottom:solid 0.75pt #000000;">  </td> <td valign="bottom" style="width:15.56%; border-bottom:solid 0.75pt #000000;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">(41,253,800</td> <td valign="bottom" style="width:0.78%; border-bottom:solid 0.75pt transparent;white-space:nowrap;"> )</td> <td valign="bottom" style="width:1.16%; border-bottom:solid 0.75pt transparent;">   </td> <td valign="bottom" style="width:1.52%; border-bottom:solid 0.75pt #000000;">  </td> <td valign="bottom" style="width:12.22%; border-bottom:solid 0.75pt #000000;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">(40,422,800</td> <td valign="bottom" style="width:1.34%; border-bottom:solid 0.75pt transparent;white-space:nowrap;"> ) </td> </tr> <tr> <td valign="bottom" style="width:65.12%; border-bottom:double 2.5pt transparent;"> Gas and oil properties, net</td> <td valign="bottom" style="width:1.16%; border-bottom:double 2.5pt transparent;">   </td> <td valign="bottom" style="width:1.16%; border-bottom:double 2.5pt #000000;"> $</td> <td valign="bottom" style="width:15.56%; border-bottom:double 2.5pt #000000;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">1,326,800</td> <td valign="bottom" style="width:0.78%; border-bottom:double 2.5pt transparent;white-space:nowrap;">  </td> <td valign="bottom" style="width:1.16%; border-bottom:double 2.5pt transparent;">   </td> <td valign="bottom" style="width:1.52%; border-bottom:double 2.5pt #000000;"> $</td> <td valign="bottom" style="width:12.22%; border-bottom:double 2.5pt #000000;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">2,157,800</td> <td valign="bottom" style="width:1.34%; border-bottom:double 2.5pt transparent;white-space:nowrap;">   </td> </tr> </table></div> Impairment of Long-Lived Assets The Partnership reviews its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. If it is determined that an asset’s estimated future cash flows will not be sufficient to recover its carrying amount, an impairment charge will be recorded to reduce the carrying amount of that asset to its estimated fair value if such carrying amount exceeds the fair value. The review of the Partnership’s gas and oil properties is done on a field-by-field basis by determining if the historical cost of proved properties less the applicable accumulated depletion and impairment is less than the estimated expected undiscounted future cash flows including salvage. The expected future cash flows are estimated based on the Partnership’s plans to continue to produce and develop proved reserves. Expected future cash flow from the sale of the production of reserves is calculated based on estimated future prices. The Partnership estimates prices based upon current contracts in place, adjusted for basis differentials and market related information, including published futures prices. The estimated future level of production is based on assumptions surrounding future prices and costs, field decline rates, market demand and supply and the economic and regulatory climates. If the carrying value exceeds the expected future cash flows, an impairment loss is recognized for the difference between the estimated fair market value (as determined by the discounted cash flows) and the carrying value of the assets. The determination of natural gas and oil reserve estimates is a subjective process and the accuracy of any reserve estimate depends on the quality of available data and the application of engineering and geological interpretation and judgment. Estimates of economically recoverable reserves and future net cash flows depend on a number of variable factors and assumptions that are difficult to predict and may vary considerably from actual results. In addition, reserve estimates for wells with limited or no production history are less reliable than those based on actual production. Estimated reserves are often subject to future revisions, which could be substantial, based on the availability of additional information which could cause the assumptions to be modified. The Partnership cannot predict what reserve revisions may be required in future periods.   During the three and nine months ended September 30, 2015, the Partnership recognized $763,400 of impairment related to gas and oil properties. There was no impairment of gas and oil properties recorded for the three and nine months ended September 30, 2014. The impairment relates to the carrying amount of these gas and oil properties being in excess of the Partnership’s estimate of their fair value at September 30, 2015. The estimate of the fair value of these gas and oil properties was impacted by, among other factors, the deterioration of natural gas and oil prices at the date of measurement.   Derivative Instruments The Partnership’s MGP enters into certain financial contracts to manage the Partnership’s exposure to movement in commodity prices (See Note 4). The derivative instruments recorded on the balance sheets were measured as either an asset or liability at fair value. Changes in a derivative instrument’s fair value are recognized currently in the Partnership’s statements of operations unless specific hedge accounting criteria are met. On January 1, 2015, the Partnership discontinued hedge accounting through de-designation for all of its existing commodity derivatives which were qualified as hedges. As such, subsequent changes in fair value after December 31, 2014 of these derivatives are recognized immediately within gain (loss) on mark-to-market derivatives in the Partnership’s statements of operations, while the fair values of the instruments recorded in accumulated other comprehensive income as of December 31, 2014 will be reclassified to the statements of operations in the periods in which those respective derivative contracts settle. Prior to discontinuance of hedge accounting, the fair value of these commodity derivative instruments was recognized in accumulated other comprehensive income (loss) within partners’ capital on the Partnership’s balance sheets and reclassified to the Partnership’s statements of operations at the time the originally hedged physical transactions affected earnings. Asset Retirement Obligations The Partnership recognizes an estimated liability for the plugging and abandonment of its gas and oil wells (See Note 3). The Partnership recognizes a liability for its future asset retirement obligations in the current period if a reasonable estimate of the fair value of that liability can be made. The associated asset retirement costs are capitalized as part of the carrying amount of the long-lived asset. The Partnership also considers the estimated salvage value in the calculation of depletion. Income Taxes The Partnership is not subject to U.S. federal and most state income taxes. The partners of the Partnership are liable for income tax in regard to their distributive share of the Partnership’s taxable income. Such taxable income may vary substantially from net income reported in the accompanying financial statements. The federal and state income taxes related to the Partnership were immaterial to the financial statements and are recorded in pre-tax income on a current basis only. Accordingly, no federal or state deferred income tax has been provided for in the accompanying financial statements. The Partnership evaluates tax positions taken or expected to be taken in the course of preparing the Partnership’s tax returns and disallows the recognition of tax positions not deemed to meet a “more-likely-than-not” threshold of being sustained by the applicable tax authority. The Partnership’s MGP does not believe it has any tax positions taken within its financial statements that would not meet this threshold. The Partnership’s policy is to reflect interest and penalties related to uncertain tax positions, when and if they become applicable. The Partnership has not recognized any potential interest or penalties in its financial statements for the three and nine months ended September 30, 2015 and 2014. The Partnership files Partnership Returns of Income in the U.S. and various state jurisdictions. With few exceptions, the Partnership is no longer subject to income tax examinations by major tax authorities for years prior to 2011. The Partnership is not currently being examined by any jurisdiction and is not aware of any potential examinations as of September 30, 2015. Working Interest The Partnership Agreement establishes that revenues and expenses will be allocated to the MGP and limited partners based on their ratio of capital contributions to total contributions (“working interest”). The MGP is also provided an additional working interest of 7% as provided in the Partnership Agreement. Due to the time necessary to complete drilling operations and accumulate all drilling costs, estimated working interest percentage ownership rates are utilized to allocate revenues and expenses until the wells are completely drilled and turned on-line into production. Once the wells are completed, the final working interest ownership of the partners is determined and any previously allocated revenues and expenses based on the estimated working interest percentage ownership are adjusted to conform to the final working interest percentage ownership. Revenue Recognition The Partnership generally sells natural gas, crude oil and NGLs at prevailing market prices. Typically, the Partnership’s sales contracts are based on pricing provisions that are tied to a market index, with certain fixed adjustments based on proximity to gathering and transmission lines and the quality of its natural gas. Generally, the market index is fixed two business days prior to the commencement of the production month. Revenue and the related accounts receivable are recognized when produced quantities are delivered to a custody transfer point, persuasive evidence of a sales arrangement exists, the rights and responsibility of ownership pass to the purchaser upon delivery, collection of revenue from the sale is reasonably assured and the sales price is fixed or determinable. Revenues from the production of natural gas, crude oil and NGLs, in which the Partnership has an interest with other producers, are recognized on the basis of its percentage ownership of the working interest and/or overriding royalty. The MGP and its affiliates perform all administrative and management functions for the Partnership, including billing revenues and paying expenses. Accounts receivable trade-affiliate on the Partnership’s balance sheets includes the net production revenues due from the MGP. The Partnership accrues unbilled revenue due to timing differences between the delivery of natural gas, NGLs, crude oil and condensate and the receipt of a delivery statement. These revenues are recorded based upon volumetric data from the Partnership’s records and management estimates of the related commodity sales and transportation and compression fees, which are, in turn, based upon applicable product prices (See “-Use of Estimates”). During the quarter ended September 30, 2014, the Partnership identified an error in its revenue recognition process. As a result, the Partnership overestimated its June 30, 2014 unbilled revenues by $36,000. As a result, revenue and net income is overstated by $36,000 for the three and six months ended June 30, 2014. In adjusting for the overstatement of revenue and net income that existed at June 30, 2014, the third quarter revenue is understated by $36,000 and net loss is overstated for the three month period ended September 30, 2014. In addition, there was no impact on Partnership distributions. Refer to the Partnership’s Form 10-Q for the quarter ended September 30, 2014 for further explanation of this error. The Partnership had unbilled revenues at September 30, 2015 of $48,900. The Partnership had unbilled revenues at December 31, 2014 of $89,900, which was offset by a $11,800 of amounts due to the MGP which was included in accounts receivable trade-affiliate within the Partnership’s balance sheets. Comprehensive Income (Loss) Comprehensive income (loss) includes net income (loss) and all other changes in the equity of a business during a period from transactions and other events and circumstances from non-owner sources that, under U.S. GAAP, have not been recognized in the calculation of net income (loss). These changes, other than net income (loss), are referred to as “other comprehensive income (loss)” on the Partnership’s financial statements and, at September 30, 2015, only include changes in the fair value of unsettled derivative contracts which, prior to January 1, 2015, were accounted for as cash flow hedges (See Note 4). The Partnership does not have any other type of transaction which would be included within other comprehensive income (loss). Recently Issued Accounting Standards In January 2015, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2015-01, Income Statement – Extraordinary and Unusual Items (Subtopic 225-20): Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items (“Update 2015-01”). The amendments in Update 2015-01 simplify the income statement presentation requirements in Subtopic 225-20 by eliminating the concept of extraordinary items. Extraordinary items are events and transactions that are distinguished by their unusual nature and by the infrequency of their occurrence. The amendments in Update 2015-01 are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015. A reporting entity may apply the amendments prospectively. A reporting entity may also apply the amendments retrospectively to all prior periods presented in the financial statements. Early adoption is permitted provided that the guidance is applied from the beginning of the fiscal year of adoption. The Partnership will adopt the requirements of Update 2015-01 upon its effective date of January 1, 2016, and it does not anticipate it having a material impact on its financial position, results of operations or related disclosures. In August 2014, the FASB issued ASU 2014-15, Presentation of Financial Statements – Going Concern (Subtopic 205-40) (“Update 2014-15”). The amendments in Update 2014-15 provide U.S. GAAP guidance on the responsibility of an entity’s management in evaluating whether there is substantial doubt about the entity’s ability to continue as a going concern and about related footnote disclosures. For each reporting period, an entity’s management will be required to evaluate whether there are conditions or events that raise substantial doubt about its ability to continue as a going concern within one year from the date the financial statements are issued. In doing so, the amendments in Update 2014-15 should reduce diversity in the timing and content of footnote disclosures. The amendments in Update 2014-15 are effective for the annual period ending after December 15, 2016, and for annual and interim periods thereafter. Early adoption is permitted. The Partnership will adopt the requirements of Update 2014-15 upon its effective date in 2016, and it does not anticipate it having a material impact on its financial position, results of operations or related disclosures. In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606) (“Update 2014-09”), which supersedes the revenue recognition requirements (and some cost guidance) in Topic 605, Revenue Recognition, and most industry-specific guidance throughout the industry topics of the Accounting Standards Codification. In addition, the existing requirements for the recognition of a gain or loss on the transfer of nonfinancial assets that are not in a contract with a customer (for example, assets within the scope of Topic 360, Property, Plant and Equipment, and intangible assets within the scope of Topic 350, Intangibles – Goodwill and Other) are amended to be consistent with the guidance on recognition and measurement (including the constraint on revenue) in Update 2014-09. Topic 606 requires an entity to recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. To achieve this, an entity should identify the contract with a customer, identify the performance obligations in the contract, determine the transaction price, allocate the transaction price to the performance obligations in the contract and recognize revenue when (or as) the entity satisfies the performance obligations. These requirements are effective for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period. Early adoption is not permitted. On July 9, 2015, the FASB decided to defer the effective date of ASU 2014-09 by one year. As a result, public entities would apply the new revenue standard to annual reporting periods beginning after December 15, 2017, and to interim periods within that reporting period, with the option to adopt the standard as of the original effective date. The Partnership will adopt the requirements of Update 2014-09 retrospectively upon its effective date of January 1, 2018, and is evaluating the impact of the adoption on its financial position, results of operations and related disclosures.  </div>

<div> NOTE 4 - DERIVATIVE INSTRUMENTS   The MGP, on behalf of the Partnership, uses a number of different derivative instruments, principally swaps, collars and options, in connection with the Partnership’s commodity price risk management activities. Management enters into financial instruments to hedge forecasted commodity sales against the variability in expected future cash flows attributable to changes in market prices. Swap instruments are contractual agreements between counterparties to exchange obligations of money as the underlying commodities are sold. Under commodity-based swap agreements, the Partnership receives or pays a fixed price and receives or remits a floating price based on certain indices for the relevant contract period. Commodity-based put option instruments are contractual agreements that require the payment of a premium and grant the purchaser of the put option the right, but not the obligation, to receive the difference between a fixed, or strike, price and a floating price based on certain indices for the relevant contract period, if the floating price is lower than the fixed price. The put option instrument sets a floor price for commodity sales being hedged. Costless collars are a combination of a purchased put option and a sold call option, in which the premiums net to zero. The costless collar eliminates the initial cost of the purchased put, but places a ceiling price for commodity sales being hedged.   The Partnership enters into derivative contracts with various financial institutions, utilizing master contracts based upon the standards set by the International Swaps and Derivatives Association, Inc. These contracts allow for rights of offset at the time of settlement of the derivatives. Due to the right of offset, derivatives are recorded on the Partnership’s balance sheets as assets or liabilities at fair value on the basis of the net exposure to each counterparty. Potential credit risk adjustments are also analyzed based upon the net exposure to each counterparty. Premiums paid for purchased options are recorded on the Partnership’s balance sheets as the initial value of the options. The Partnership reflected net derivative assets on its balance sheets of $10,700 and $8,000 at September 30, 2015 and December 31, 2014, respectively. As a result of the put options, the Partnership recorded a net deferred gain on its balance sheet in accumulated other comprehensive income of $1,300 as of September 30, 2015. During the nine months ended September 30, 2015, $1,900 of net gains were recorded by the Partnership and allocated only to the limited partners. Of the $1,300 of deferred gains in accumulated other comprehensive income on the Partnership’s balance sheet at September 30, 2015, the Partnership will reclassify $1,200 of gains to its statement of operations over the next twelve month period as these contracts expire with the remaining gains of $100 being reclassified to the Partnership’s statements of operations in later periods as the remaining contracts expire.   The following table summarizes the gains or losses recognized within the statements of operations for derivative instruments previously designated as cash flow hedges for the periods indicated:   <div> <table border="0" cellspacing="0" cellpadding="0" align="center" style="border-collapse:collapse; width:92%;"> <tr> <td valign="bottom" style="width:44.58%;">  </td> <td colspan="6" valign="bottom" style="padding-left:0.7pt;padding-Right:0.7pt;padding-Top:0pt;padding-Bottom:0pt;width:26.12%; border-bottom:solid 1pt #000000;"> <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">Three Months Ended September 30,</td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:1.08%;">  </td> <td colspan="6" valign="bottom" style="padding-left:0.7pt;padding-Right:0.7pt;padding-Top:0pt;padding-Bottom:0pt;width:26.06%; border-bottom:solid 1pt #000000;"> <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">Nine Months Ended September 30,</td> <td valign="bottom" style="width:1.08%;">  </td> </tr> <tr> <td valign="bottom" style="width:44.58%;">  </td> <td colspan="2" valign="bottom" style="padding-left:0.7pt;padding-Right:0.7pt;padding-Top:0pt;padding-Bottom:0pt;width:11.98%; border-bottom:solid 0.75pt #000000;"> <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">2015</td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:1.08%;">  </td> <td colspan="2" valign="bottom" style="padding-left:0.7pt;padding-Right:0.7pt;padding-Top:0pt;padding-Bottom:0pt;width:11.96%; border-bottom:solid 0.75pt #000000;"> <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">2014</td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:1.08%;">  </td> <td colspan="2" valign="bottom" style="padding-left:0.7pt;padding-Right:0.7pt;padding-Top:0pt;padding-Bottom:0pt;width:11.96%; border-bottom:solid 0.75pt #000000;"> <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">2015</td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:1.08%;">  </td> <td colspan="2" valign="bottom" style="padding-left:0.7pt;padding-Right:0.7pt;padding-Top:0pt;padding-Bottom:0pt;width:11.96%; border-bottom:solid 0.75pt #000000;"> <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">2014</td> <td valign="bottom" style="width:1.08%;">  </td> </tr> <tr> <td valign="bottom" style="width:44.58%; border-bottom:double 2.5pt transparent;"> (Loss) gain reclassified from accumulated other comprehensive income into natural gas and oil revenues</td> <td valign="bottom" style="width:1.08%; border-top:solid 0.75pt #000000; border-bottom:double 2.5pt #000000;white-space:nowrap;"> $</td> <td valign="bottom" style="width:10.88%; border-top:solid 0.75pt #000000; border-bottom:double 2.5pt #000000;white-space:nowrap;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">(1,600</td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;white-space:nowrap;"> )</td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;">  </td> <td valign="bottom" style="width:1.08%; border-top:solid 0.75pt #000000; border-bottom:double 2.5pt #000000;"> $</td> <td valign="bottom" style="width:10.88%; border-top:solid 0.75pt #000000; border-bottom:double 2.5pt #000000;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">900</td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;white-space:nowrap;">  </td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;">  </td> <td valign="bottom" style="width:1.08%; border-top:solid 0.75pt #000000; border-bottom:double 2.5pt transparent;white-space:nowrap;"> $</td> <td valign="bottom" style="width:10.88%; border-top:solid 0.75pt #000000; border-bottom:double 2.5pt transparent;white-space:nowrap;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">2,400 </td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;white-space:nowrap;">  </td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;">  </td> <td valign="bottom" style="width:1.08%; border-top:solid 0.75pt #000000; border-bottom:double 2.5pt #000000;"> $</td> <td valign="bottom" style="width:10.88%; border-top:solid 0.75pt #000000; border-bottom:double 2.5pt #000000;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">11,200</td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;white-space:nowrap;">  </td> </tr> <tr> <td valign="bottom" style="width:44.58%; border-bottom:double 2.5pt transparent;"> Gain subsequent to December 31, 2014 recognized in gain on mark-to-market derivatives</td> <td valign="bottom" style="width:1.08%; border-top:double 2.5pt #000000; border-bottom:double 2.5pt #000000;white-space:nowrap;"> $</td> <td valign="bottom" style="width:10.88%; border-top:double 2.5pt #000000; border-bottom:double 2.5pt #000000;white-space:nowrap;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">5,700</td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;white-space:nowrap;">  </td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;">  </td> <td valign="bottom" style="width:1.08%; border-top:double 2.5pt #000000; border-bottom:double 2.5pt #000000;"> $</td> <td valign="bottom" style="width:10.88%; border-top:double 2.5pt #000000; border-bottom:double 2.5pt #000000;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">-</td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;white-space:nowrap;">  </td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;">  </td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt #000000;white-space:nowrap;"> $</td> <td valign="bottom" style="width:10.88%; border-top:double 2.5pt #000000; border-bottom:double 2.5pt #000000;white-space:nowrap;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">5,900</td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;white-space:nowrap;">  </td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;">  </td> <td valign="bottom" style="width:1.08%; border-top:double 2.5pt #000000; border-bottom:double 2.5pt #000000;"> $</td> <td valign="bottom" style="width:10.88%; border-top:double 2.5pt #000000; border-bottom:double 2.5pt #000000;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">-</td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;white-space:nowrap;">  </td> </tr> </table></div>   The Partnership enters into commodity future option and collar contracts to achieve more predictable cash flows by hedging its exposure to changes in commodity prices. At any point in time, such contracts may include regulated NYMEX futures and options contracts and non-regulated over-the-counter futures contracts with qualified counterparties. NYMEX contracts are generally settled with offsetting positions, but may be settled by the physical delivery of the commodity.   At September 30, 2015, the Partnership had the following commodity derivatives: Natural Gas Put Options   <div> <table border="0" cellspacing="0" cellpadding="0" align="center" style="border-collapse:collapse; width:84%;"> <tr> <td valign="bottom" style="width:51%; border-bottom:solid 1pt #000000;white-space:nowrap;"> <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-size:10pt;font-family:Times New Roman;font-style:normal;text-transform:none;font-variant: normal;">Production <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-size:10pt;font-family:Times New Roman;font-style:normal;text-transform:none;font-variant: normal;">Period Ending <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-size:10pt;font-family:Times New Roman;font-style:normal;text-transform:none;font-variant: normal;">December 31,</td> <td valign="bottom" style="width:1%;">   </td> <td colspan="2" valign="bottom" style="padding-left:0.7pt;padding-Right:0.7pt;padding-Top:0pt;padding-Bottom:0pt;width:1%; border-bottom:solid 1pt #000000;"> <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">Volumes </td> <td valign="bottom" style="width:1%;">  </td> <td valign="bottom" style="width:1%;">   </td> <td colspan="2" valign="bottom" style="padding-left:0.7pt;padding-Right:0.7pt;padding-Top:0pt;padding-Bottom:0pt;width:1%; border-bottom:solid 1pt #000000;"> <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">Average Fixed Price</td> <td valign="bottom" style="width:1%;">  </td> <td valign="bottom" style="width:1%;">   </td> <td colspan="2" valign="bottom" style="padding-left:0.7pt;padding-Right:0.7pt;padding-Top:0pt;padding-Bottom:0pt;width:1%; border-bottom:solid 1pt #000000;"> <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">Fair Value Asset (2)</td> <td valign="bottom" style="width:1%;">  </td> </tr> <tr> <td valign="bottom" style="width:51%;">  </td> <td valign="bottom" style="width:1%;">   </td> <td colspan="2" valign="bottom" style="padding-left:0.7pt;padding-Right:0.7pt;padding-Top:0pt;padding-Bottom:0pt;width:1%;"> <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-size:8pt;font-family:Times New Roman;font-style:normal;text-transform:none;font-variant: normal;">(MMBtu) (1)</td> <td valign="bottom" style="width:1%;">  </td> <td valign="bottom" style="width:1%;">   </td> <td colspan="2" valign="bottom" style="padding-left:0.7pt;padding-Right:0.7pt;padding-Top:0pt;padding-Bottom:0pt;width:1%;"> <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-size:8pt;font-family:Times New Roman;font-style:normal;text-transform:none;font-variant: normal;">(per MMBtu) (1)</td> <td valign="bottom" style="width:1%;">  </td> <td valign="bottom" style="width:1%;">   </td> <td colspan="2" valign="bottom" style="width:1%;">  </td> <td valign="bottom" style="width:1%;">  </td> </tr> <tr> <td valign="bottom" style="width:51%;"> <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:12pt;;text-indent:-12pt;;font-size:10pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">2015</td> <td valign="bottom" style="width:1%;">   </td> <td valign="bottom" style="width:1%;">  </td> <td valign="bottom" style="width:8%;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">1,900</td> <td valign="bottom" style="width:1%;white-space:nowrap;">   </td> <td valign="bottom" style="width:1%;">   </td> <td valign="bottom" style="width:1%;"> $</td> <td valign="bottom" style="width:8%;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">4.00</td> <td valign="bottom" style="width:1%;white-space:nowrap;">   </td> <td valign="bottom" style="width:1%;">   </td> <td valign="bottom" style="width:1%;"> $</td> <td valign="bottom" style="width:8%;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">2,700</td> <td valign="bottom" style="width:1%;white-space:nowrap;">   </td> </tr> <tr> <td valign="bottom" style="width:51%; border-bottom:solid 0.75pt transparent;"> <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:12pt;;text-indent:-12pt;;font-size:10pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">2016</td> <td valign="bottom" style="width:1%; border-bottom:solid 0.75pt transparent;">   </td> <td valign="bottom" style="width:1%; border-bottom:solid 0.75pt transparent;">  </td> <td valign="bottom" style="width:8%; border-bottom:solid 0.75pt transparent;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">7,700</td> <td valign="bottom" style="width:1%; border-bottom:solid 0.75pt transparent;white-space:nowrap;">   </td> <td valign="bottom" style="width:1%; border-bottom:solid 0.75pt transparent;">   </td> <td valign="bottom" style="width:1%; border-bottom:solid 0.75pt transparent;">  </td> <td valign="bottom" style="width:8%; border-bottom:solid 0.75pt transparent;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">4.15</td> <td valign="bottom" style="width:1%; border-bottom:solid 0.75pt transparent;white-space:nowrap;">  </td> <td valign="bottom" style="width:1%; border-bottom:solid 0.75pt transparent;">   </td> <td valign="bottom" style="width:1%; border-bottom:solid 0.75pt #000000;">  </td> <td valign="bottom" style="width:8%; border-bottom:solid 0.75pt #000000;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">10,400</td> <td valign="bottom" style="width:1%; border-bottom:solid 0.75pt transparent;white-space:nowrap;">   </td> </tr> <tr> <td valign="bottom" style="width:51%; border-bottom:double 2.5pt transparent;">  </td> <td valign="bottom" style="width:1%; border-bottom:double 2.5pt transparent;">   </td> <td valign="bottom" style="width:1%; border-bottom:double 2.5pt transparent;">  </td> <td valign="bottom" style="width:8%; border-bottom:double 2.5pt transparent;">  </td> <td valign="bottom" style="width:1%; border-bottom:double 2.5pt transparent;">  </td> <td valign="bottom" style="width:1%; border-bottom:double 2.5pt transparent;">   </td> <td valign="bottom" style="width:1%; border-bottom:double 2.5pt transparent;">  </td> <td valign="bottom" style="width:8%; border-bottom:double 2.5pt transparent;">  </td> <td valign="bottom" style="width:1%; border-bottom:double 2.5pt transparent;">  </td> <td valign="bottom" style="width:1%; border-bottom:double 2.5pt transparent;">   </td> <td valign="bottom" style="width:1%; border-top:solid 0.75pt #000000; border-bottom:double 2.5pt #000000;"> $</td> <td valign="bottom" style="width:8%; border-top:solid 0.75pt #000000; border-bottom:double 2.5pt #000000;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">13,100</td> <td valign="bottom" style="width:1%; border-bottom:double 2.5pt transparent;white-space:nowrap;">   </td> </tr> </table></div> <p style="text-align:justify;border-bottom:Solid 0.75pt;padding-bottom:1pt;margin-bottom:3pt;line-height:6pt;margin-top:0pt;margin-right:66.67%;text-indent:0%;font-size:6pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">  <div align="left"> <table border="0" cellspacing="0" cellpadding="0" style="border-collapse:collapse; width:100%;"> <tr> <td valign="top" style="width:4.54%;white-space:nowrap"> (1)</td> <td valign="top"> “MMBtu” represents million British Thermal Units. </td></tr></table></div> <div align="left"> <table border="0" cellspacing="0" cellpadding="0" style="border-collapse:collapse; width:100%;"> <tr> <td valign="top" style="width:4.54%;white-space:nowrap"> (2)</td> <td valign="top"> Fair value based on forward NYMEX natural gas prices, as applicable. </td></tr></table></div> Put Premiums Payable During June 2012, a premium (“put premium”) was paid to purchase the contracts and will be allocated to natural gas production revenues generated over the contractual term of the purchased hedging instruments. At September 30, 2015 and December 31, 2014, $5,700 and $5,100, respectively, of the put premiums were recorded as short-term payables to affiliate and $1,500 and $5,900, respectively, were recorded as long-term payables to affiliate.</div>

<div> NOTE 5 - FAIR VALUE OF FINANCIAL INSTRUMENTS The Partnership has established a hierarchy to measure its financial instruments at fair value, which requires it to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. Observable inputs represent market data obtained from independent sources, whereas unobservable inputs reflect the Partnership’s own market assumptions, which are used if observable inputs are not reasonably available without undue cost and effort. The hierarchy defines three levels of inputs that may be used to measure fair value: <p style="text-align:justify;margin-bottom:0pt;margin-top:6pt;margin-left:4.53%;text-indent:0%;font-style:italic;font-size:10pt;font-family:Times New Roman;font-weight:normal;text-transform:none;font-variant: normal;">Level 1 – Unadjusted quoted prices in active markets for identical, unrestricted assets and liabilities that the reporting entity has the ability to access at the measurement date. <p style="text-align:justify;margin-bottom:0pt;margin-top:6pt;margin-left:4.53%;text-indent:0%;font-style:italic;font-size:10pt;font-family:Times New Roman;font-weight:normal;text-transform:none;font-variant: normal;">Level 2 – Inputs other than quoted prices included within Level 1 that are observable for the asset and liability or can be corroborated with observable market data for substantially the entire contractual term of the asset or liability. <p style="text-align:justify;margin-bottom:0pt;margin-top:6pt;margin-left:4.53%;text-indent:0%;font-size:10pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Level 3 – Unobservable inputs that reflect the entity’s own assumptions about the assumptions market participants would use in the pricing of the asset or liability and are consequently not based on market activity but rather through particular valuation techniques. Assets and Liabilities Measured at Fair Value on a Recurring Basis The Partnership uses a market approach fair value methodology to value the assets and liabilities for its outstanding derivative contracts (See Note 4). The Partnership manages and reports the derivative assets and liabilities on the basis of its net exposure to market risks and credit risks by counterparty. The Partnership’s commodity derivative contracts are valued based on observable market data related to the change in price of the underlying commodity and are therefore defined as Level 2 assets and liabilities within the same class of nature and risk. The fair values of these derivative instruments are calculated by utilizing commodity indices, quoted prices for futures and options contracts traded on open markets that coincide with the underlying commodity, expiration period, strike price (if applicable) and the pricing formula utilized in the derivative instrument.   Information for assets measured at fair value at September 30, 2015 and December 31, 2014 was as follows:   <div> <table border="0" cellspacing="0" cellpadding="0" align="center" style="border-collapse:collapse; width:92%;"> <tr> <td valign="bottom" style="width:52.68%;">  </td> <td valign="bottom" style="width:1.08%;">   </td> <td colspan="2" valign="bottom" style="padding-left:0.7pt;padding-Right:0.7pt;padding-Top:0pt;padding-Bottom:0pt;width:9.72%; border-bottom:solid 1pt #000000;"> <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">Level 1</td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:1.08%;">   </td> <td colspan="2" valign="bottom" style="padding-left:0.7pt;padding-Right:0.7pt;padding-Top:0pt;padding-Bottom:0pt;width:9.68%; border-bottom:solid 1pt #000000;"> <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">Level 2</td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:1.08%;">   </td> <td colspan="2" valign="bottom" style="padding-left:0.7pt;padding-Right:0.7pt;padding-Top:0pt;padding-Bottom:0pt;width:9.68%; border-bottom:solid 1pt #000000;"> <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">Level 3</td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:1.08%;">   </td> <td colspan="2" valign="bottom" style="padding-left:0.7pt;padding-Right:0.7pt;padding-Top:0pt;padding-Bottom:0pt;width:9.68%; border-bottom:solid 1pt #000000;"> <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">Total</td> <td valign="bottom" style="width:1.02%;">  </td> </tr> <tr> <td valign="bottom" style="width:52.68%; border-bottom:solid 0.75pt #000000;"> As of September 30, 2015</td> <td valign="bottom" style="width:1.08%; border-bottom:solid 0.75pt transparent;">   </td> <td valign="bottom" style="width:1.08%; border-bottom:solid 0.75pt transparent;">  </td> <td valign="bottom" style="width:8.62%; border-bottom:solid 0.75pt transparent;">  </td> <td valign="bottom" style="width:1.08%; border-bottom:solid 0.75pt transparent;">  </td> <td valign="bottom" style="width:1.08%; border-bottom:solid 0.75pt transparent;">   </td> <td valign="bottom" style="width:1.08%; border-bottom:solid 0.75pt transparent;">  </td> <td valign="bottom" style="width:8.6%; border-bottom:solid 0.75pt transparent;">  </td> <td valign="bottom" style="width:1.08%; border-bottom:solid 0.75pt transparent;">  </td> <td valign="bottom" style="width:1.08%; border-bottom:solid 0.75pt transparent;">   </td> <td valign="bottom" style="width:1.08%; border-bottom:solid 0.75pt transparent;">  </td> <td valign="bottom" style="width:8.6%; border-bottom:solid 0.75pt transparent;">  </td> <td valign="bottom" style="width:1.08%; border-bottom:solid 0.75pt transparent;">  </td> <td valign="bottom" style="width:1.08%; border-bottom:solid 0.75pt transparent;">   </td> <td valign="bottom" style="width:1.08%; border-bottom:solid 0.75pt transparent;">  </td> <td valign="bottom" style="width:8.6%; border-bottom:solid 0.75pt transparent;">  </td> <td valign="bottom" style="width:1.02%; border-bottom:solid 0.75pt transparent;">  </td> </tr> <tr> <td valign="bottom" style="width:52.68%; border-top:solid 0.75pt #000000;"> Derivative assets, gross</td> <td valign="bottom" style="width:1.08%;">   </td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:8.62%;">  </td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:1.08%;">   </td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:8.6%;">  </td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:1.08%;">   </td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:8.6%;">  </td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:1.08%;">   </td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:8.6%;">  </td> <td valign="bottom" style="width:1.02%;">  </td> </tr> <tr> <td valign="bottom" style="width:52.68%; border-bottom:double 2.5pt transparent;"> Commodity puts</td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;">   </td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt #000000;"> $</td> <td valign="bottom" style="width:8.62%; border-bottom:double 2.5pt #000000;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">-</td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;white-space:nowrap;">   </td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;">   </td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt #000000;"> $</td> <td valign="bottom" style="width:8.6%; border-bottom:double 2.5pt #000000;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">13,100</td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;white-space:nowrap;">   </td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;">   </td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt #000000;"> $</td> <td valign="bottom" style="width:8.6%; border-bottom:double 2.5pt #000000;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">-</td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;white-space:nowrap;">   </td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;">   </td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt #000000;"> $</td> <td valign="bottom" style="width:8.6%; border-bottom:double 2.5pt #000000;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">13,100</td> <td valign="bottom" style="width:1.02%; border-bottom:double 2.5pt transparent;white-space:nowrap;">   </td> </tr> </table></div>   <div> <table border="0" cellspacing="0" cellpadding="0" align="center" style="border-collapse:collapse; width:92%;"> <tr> <td valign="bottom" style="width:52.68%; border-bottom:solid 1pt transparent;">  </td> <td valign="bottom" style="width:1.08%; border-bottom:solid 1pt transparent;">   </td> <td colspan="2" valign="bottom" style="padding-left:0.7pt;padding-Right:0.7pt;padding-Top:0pt;padding-Bottom:0pt;width:9.68%; border-bottom:solid 1pt #000000;"> <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-size:10pt;font-family:Times New Roman;font-style:normal;text-transform:none;font-variant: normal;">Level 1</td> <td valign="bottom" style="width:1.08%; border-bottom:solid 1pt transparent;">  </td> <td valign="bottom" style="width:1.08%; border-bottom:solid 1pt transparent;">   </td> <td colspan="2" valign="bottom" style="padding-left:0.7pt;padding-Right:0.7pt;padding-Top:0pt;padding-Bottom:0pt;width:9.68%; border-bottom:solid 1pt #000000;"> <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">Level 2</td> <td valign="bottom" style="width:1.08%; border-bottom:solid 1pt transparent;">  </td> <td valign="bottom" style="width:1.08%; border-bottom:solid 1pt transparent;">   </td> <td colspan="2" valign="bottom" style="padding-left:0.7pt;padding-Right:0.7pt;padding-Top:0pt;padding-Bottom:0pt;width:9.68%; border-bottom:solid 1pt #000000;"> <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">Level 3</td> <td valign="bottom" style="width:1.08%; border-bottom:solid 1pt transparent;">  </td> <td valign="bottom" style="width:1.08%; border-bottom:solid 1pt transparent;">   </td> <td colspan="2" valign="bottom" style="padding-left:0.7pt;padding-Right:0.7pt;padding-Top:0pt;padding-Bottom:0pt;width:9.68%; border-bottom:solid 1pt #000000;"> <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">Total</td> <td valign="bottom" style="width:1.08%; border-bottom:solid 1pt transparent;">  </td> </tr> <tr> <td valign="bottom" style="width:52.68%; border-bottom:solid 0.75pt #000000;"> As of December 31, 2014</td> <td valign="bottom" style="width:1.08%; border-bottom:solid 0.75pt transparent;">   </td> <td valign="bottom" style="width:1.08%; border-bottom:solid 0.75pt transparent;">  </td> <td valign="bottom" style="width:8.6%; border-bottom:solid 0.75pt transparent;">  </td> <td valign="bottom" style="width:1.08%; border-bottom:solid 0.75pt transparent;">  </td> <td valign="bottom" style="width:1.08%; border-bottom:solid 0.75pt transparent;">   </td> <td valign="bottom" style="width:1.08%; border-bottom:solid 0.75pt transparent;">  </td> <td valign="bottom" style="width:8.6%; border-bottom:solid 0.75pt transparent;">  </td> <td valign="bottom" style="width:1.08%; border-bottom:solid 0.75pt transparent;">  </td> <td valign="bottom" style="width:1.08%; border-bottom:solid 0.75pt transparent;">   </td> <td valign="bottom" style="width:1.08%; border-bottom:solid 0.75pt transparent;">  </td> <td valign="bottom" style="width:8.6%; border-bottom:solid 0.75pt transparent;">  </td> <td valign="bottom" style="width:1.08%; border-bottom:solid 0.75pt transparent;">  </td> <td valign="bottom" style="width:1.08%; border-bottom:solid 0.75pt transparent;">   </td> <td valign="bottom" style="width:1.08%; border-bottom:solid 0.75pt transparent;">  </td> <td valign="bottom" style="width:8.6%; border-bottom:solid 0.75pt transparent;">  </td> <td valign="bottom" style="width:1.08%; border-bottom:solid 0.75pt transparent;">  </td> </tr> <tr> <td valign="bottom" style="width:52.68%; border-top:solid 0.75pt #000000;"> Derivative assets, gross</td> <td valign="bottom" style="width:1.08%;">   </td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:8.6%;">  </td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:1.08%;">   </td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:8.6%;">  </td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:1.08%;">   </td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:8.6%;">  </td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:1.08%;">   </td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:8.6%;">  </td> <td valign="bottom" style="width:1.08%;">  </td> </tr> <tr> <td valign="bottom" style="width:52.68%; border-bottom:double 2.5pt transparent;"> Commodity puts</td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;">   </td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt #000000;"> $</td> <td valign="bottom" style="width:8.6%; border-bottom:double 2.5pt #000000;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">-</td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;white-space:nowrap;">   </td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;">   </td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt #000000;"> $</td> <td valign="bottom" style="width:8.6%; border-bottom:double 2.5pt #000000;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">14,700</td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;white-space:nowrap;">   </td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;">   </td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt #000000;"> $</td> <td valign="bottom" style="width:8.6%; border-bottom:double 2.5pt #000000;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">-</td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;white-space:nowrap;">   </td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;">   </td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt #000000;"> $</td> <td valign="bottom" style="width:8.6%; border-bottom:double 2.5pt #000000;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">14,700</td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;white-space:nowrap;">   </td> </tr> </table></div> Other Financial Instruments The estimated fair value of the Partnership’s other financial instruments has been determined based upon its assessment of available market information and valuation methodologies. However, these estimates may not necessarily be indicative of the amounts that the Partnership could realize upon the sale of such financial instruments The Partnership’s other current assets and liabilities on its balance sheets are considered to be financial instruments. The estimated fair values of these instruments approximate their carrying amounts due to their short-term nature and thus are categorized as Level 1. Assets and Liabilities Measured at Fair Value on a Non-Recurring Basis The Partnership estimates the fair value of its asset retirement obligations based on discounted cash flow projections using numerous estimates, assumptions and judgments regarding such factors at the date of establishment of an asset retirement obligation such as: amounts and timing of settlements, the credit-adjusted risk-free rate of the Partnership and estimated inflation rates (See Note 3). There were no additional assets or liabilities that were measured at fair value on a nonrecurring basis for the three and nine months ended September 30, 2015 and 2014. Management estimates the fair value of the Partnership’s long-lived assets in connection with reviewing these assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable, using estimates, assumptions and judgments regarding such events or circumstances. During the three and nine months ended September 30, 2015, the Partnership recognized $763,400 of impairment related to gas and oil properties. These estimates of fair value are Level 3 measurements as they are based upon unobservable inputs. No impairments were recognized during the three and nine months ended September 30, 2014.  </div>

<div> Gas and Oil Properties Gas and oil properties are stated at cost. Maintenance and repairs which generally do not extend the useful life of an asset for two years or more through the replacement of critical components are expensed as incurred. Major renewals and improvements that generally extend the useful life of an asset for two years or more through the replacement of critical components are capitalized. The Partnership follows the successful efforts method of accounting for gas and oil producing activities. Oil and natural gas liquids (“NGLs”) are converted to gas equivalent basis (“Mcfe”) at the rate of one barrel of oil to six Mcf of natural gas. Mcf is defined as one thousand cubic feet. The Partnership’s depletion expense is determined on a field-by-field basis using the units-of-production method. Depletion rates for lease, well and related equipment costs are based on proved developed reserves associated with each field. Depletion rates are determined based on reserve quantity estimates and the capitalized cost of developed producing properties. The Partnership recorded depletion expense on natural gas and oil properties of $67,600 and $147,000 for the nine months ended September 30, 2015 and 2014, respectively. Upon the sale or retirement of a complete field of a proved property, the cost is eliminated from the property accounts and the resultant gain or loss is reclassified to the Partnership’s statements of operations. Upon the sale of an individual well, the Partnership credits the proceeds to accumulated depletion within its balance sheets. The following is a summary of gas and oil properties at the dates indicated:   <div> <table border="0" cellspacing="0" cellpadding="0" align="center" style="border-collapse:collapse; width:80.5%;"> <tr> <td valign="bottom" style="width:65.12%;">  </td> <td valign="bottom" style="width:1.16%;">   </td> <td colspan="2" valign="bottom" style="padding-left:0.7pt;padding-Right:0.7pt;padding-Top:0pt;padding-Bottom:0pt;width:16.72%;"> <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">September 30,</td> <td valign="bottom" style="width:0.78%;">  </td> <td valign="bottom" style="width:1.16%;">   </td> <td colspan="2" valign="bottom" style="padding-left:0.7pt;padding-Right:0.7pt;padding-Top:0pt;padding-Bottom:0pt;width:13.74%;"> <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">December 31,</td> <td valign="bottom" style="width:1.34%;">  </td> </tr> <tr> <td valign="bottom" style="width:65.12%;">  </td> <td valign="bottom" style="width:1.16%;">   </td> <td colspan="2" valign="bottom" style="padding-left:0.7pt;padding-Right:0.7pt;padding-Top:0pt;padding-Bottom:0pt;width:16.72%; border-bottom:solid 1pt #000000;"> <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">2015</td> <td valign="bottom" style="width:0.78%;">  </td> <td valign="bottom" style="width:1.16%;">   </td> <td colspan="2" valign="bottom" style="padding-left:0.7pt;padding-Right:0.7pt;padding-Top:0pt;padding-Bottom:0pt;width:13.74%; border-bottom:solid 1pt #000000;"> <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">2014</td> <td valign="bottom" style="width:1.34%;">  </td> </tr> <tr> <td valign="bottom" style="width:65.12%;"> Proved properties:</td> <td valign="bottom" style="width:1.16%;">   </td> <td valign="bottom" style="width:1.16%;">  </td> <td valign="bottom" style="width:15.56%;">  </td> <td valign="bottom" style="width:0.78%;">  </td> <td valign="bottom" style="width:1.16%;">   </td> <td valign="bottom" style="width:1.52%;">  </td> <td valign="bottom" style="width:12.22%;">  </td> <td valign="bottom" style="width:1.34%;">  </td> </tr> <tr> <td valign="bottom" style="width:65.12%;"> Leasehold interests</td> <td valign="bottom" style="width:1.16%;">   </td> <td valign="bottom" style="width:1.16%;"> $</td> <td valign="bottom" style="width:15.56%;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">898,600</td> <td valign="bottom" style="width:0.78%;white-space:nowrap;">  </td> <td valign="bottom" style="width:1.16%;">   </td> <td valign="bottom" style="width:1.52%;"> $</td> <td valign="bottom" style="width:12.22%;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">898,600</td> <td valign="bottom" style="width:1.34%;white-space:nowrap;">   </td> </tr> <tr> <td valign="bottom" style="width:65.12%; border-bottom:solid 0.75pt transparent;"> Wells and related equipment</td> <td valign="bottom" style="width:1.16%; border-bottom:solid 0.75pt transparent;">   </td> <td valign="bottom" style="width:1.16%; border-bottom:solid 0.75pt #000000;">  </td> <td valign="bottom" style="width:15.56%; border-bottom:solid 0.75pt #000000;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">41,682,000</td> <td valign="bottom" style="width:0.78%; border-bottom:solid 0.75pt transparent;white-space:nowrap;">  </td> <td valign="bottom" style="width:1.16%; border-bottom:solid 0.75pt transparent;">   </td> <td valign="bottom" style="width:1.52%; border-bottom:solid 0.75pt #000000;">  </td> <td valign="bottom" style="width:12.22%; border-bottom:solid 0.75pt #000000;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">41,682,000</td> <td valign="bottom" style="width:1.34%; border-bottom:solid 0.75pt transparent;white-space:nowrap;">   </td> </tr> <tr> <td valign="bottom" style="width:65.12%;"> Total natural gas and oil properties</td> <td valign="bottom" style="width:1.16%;">   </td> <td valign="bottom" style="width:1.16%;">  </td> <td valign="bottom" style="width:15.56%;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">42,580,600</td> <td valign="bottom" style="width:0.78%;white-space:nowrap;">  </td> <td valign="bottom" style="width:1.16%;">   </td> <td valign="bottom" style="width:1.52%;">  </td> <td valign="bottom" style="width:12.22%;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">42,580,600</td> <td valign="bottom" style="width:1.34%;white-space:nowrap;">   </td> </tr> <tr> <td valign="bottom" style="width:65.12%; border-bottom:solid 0.75pt transparent;"> Accumulated depletion and impairment</td> <td valign="bottom" style="width:1.16%; border-bottom:solid 0.75pt transparent;">   </td> <td valign="bottom" style="width:1.16%; border-bottom:solid 0.75pt #000000;">  </td> <td valign="bottom" style="width:15.56%; border-bottom:solid 0.75pt #000000;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">(41,253,800</td> <td valign="bottom" style="width:0.78%; border-bottom:solid 0.75pt transparent;white-space:nowrap;"> )</td> <td valign="bottom" style="width:1.16%; border-bottom:solid 0.75pt transparent;">   </td> <td valign="bottom" style="width:1.52%; border-bottom:solid 0.75pt #000000;">  </td> <td valign="bottom" style="width:12.22%; border-bottom:solid 0.75pt #000000;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">(40,422,800</td> <td valign="bottom" style="width:1.34%; border-bottom:solid 0.75pt transparent;white-space:nowrap;"> ) </td> </tr> <tr> <td valign="bottom" style="width:65.12%; border-bottom:double 2.5pt transparent;"> Gas and oil properties, net</td> <td valign="bottom" style="width:1.16%; border-bottom:double 2.5pt transparent;">   </td> <td valign="bottom" style="width:1.16%; border-bottom:double 2.5pt #000000;"> $</td> <td valign="bottom" style="width:15.56%; border-bottom:double 2.5pt #000000;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">1,326,800</td> <td valign="bottom" style="width:0.78%; border-bottom:double 2.5pt transparent;white-space:nowrap;">  </td> <td valign="bottom" style="width:1.16%; border-bottom:double 2.5pt transparent;">   </td> <td valign="bottom" style="width:1.52%; border-bottom:double 2.5pt #000000;"> $</td> <td valign="bottom" style="width:12.22%; border-bottom:double 2.5pt #000000;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">2,157,800</td> <td valign="bottom" style="width:1.34%; border-bottom:double 2.5pt transparent;white-space:nowrap;">   </td> </tr> </table></div>  </div>

<div>   Derivative Instruments The Partnership’s MGP enters into certain financial contracts to manage the Partnership’s exposure to movement in commodity prices (See Note 4). The derivative instruments recorded on the balance sheets were measured as either an asset or liability at fair value. Changes in a derivative instrument’s fair value are recognized currently in the Partnership’s statements of operations unless specific hedge accounting criteria are met. On January 1, 2015, the Partnership discontinued hedge accounting through de-designation for all of its existing commodity derivatives which were qualified as hedges. As such, subsequent changes in fair value after December 31, 2014 of these derivatives are recognized immediately within gain (loss) on mark-to-market derivatives in the Partnership’s statements of operations, while the fair values of the instruments recorded in accumulated other comprehensive income as of December 31, 2014 will be reclassified to the statements of operations in the periods in which those respective derivative contracts settle. Prior to discontinuance of hedge accounting, the fair value of these commodity derivative instruments was recognized in accumulated other comprehensive income (loss) within partners’ capital on the Partnership’s balance sheets and reclassified to the Partnership’s statements of operations at the time the originally hedged physical transactions affected earnings.</div>

<div> Comprehensive Income (Loss) Comprehensive income (loss) includes net income (loss) and all other changes in the equity of a business during a period from transactions and other events and circumstances from non-owner sources that, under U.S. GAAP, have not been recognized in the calculation of net income (loss). These changes, other than net income (loss), are referred to as “other comprehensive income (loss)” on the Partnership’s financial statements and, at September 30, 2015, only include changes in the fair value of unsettled derivative contracts which, prior to January 1, 2015, were accounted for as cash flow hedges (See Note 4). The Partnership does not have any other type of transaction which would be included within other comprehensive income (loss). </div>

<div> Recently Issued Accounting Standards In January 2015, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2015-01, Income Statement – Extraordinary and Unusual Items (Subtopic 225-20): Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items (“Update 2015-01”). The amendments in Update 2015-01 simplify the income statement presentation requirements in Subtopic 225-20 by eliminating the concept of extraordinary items. Extraordinary items are events and transactions that are distinguished by their unusual nature and by the infrequency of their occurrence. The amendments in Update 2015-01 are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015. A reporting entity may apply the amendments prospectively. A reporting entity may also apply the amendments retrospectively to all prior periods presented in the financial statements. Early adoption is permitted provided that the guidance is applied from the beginning of the fiscal year of adoption. The Partnership will adopt the requirements of Update 2015-01 upon its effective date of January 1, 2016, and it does not anticipate it having a material impact on its financial position, results of operations or related disclosures. In August 2014, the FASB issued ASU 2014-15, Presentation of Financial Statements – Going Concern (Subtopic 205-40) (“Update 2014-15”). The amendments in Update 2014-15 provide U.S. GAAP guidance on the responsibility of an entity’s management in evaluating whether there is substantial doubt about the entity’s ability to continue as a going concern and about related footnote disclosures. For each reporting period, an entity’s management will be required to evaluate whether there are conditions or events that raise substantial doubt about its ability to continue as a going concern within one year from the date the financial statements are issued. In doing so, the amendments in Update 2014-15 should reduce diversity in the timing and content of footnote disclosures. The amendments in Update 2014-15 are effective for the annual period ending after December 15, 2016, and for annual and interim periods thereafter. Early adoption is permitted. The Partnership will adopt the requirements of Update 2014-15 upon its effective date in 2016, and it does not anticipate it having a material impact on its financial position, results of operations or related disclosures. In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606) (“Update 2014-09”), which supersedes the revenue recognition requirements (and some cost guidance) in Topic 605, Revenue Recognition, and most industry-specific guidance throughout the industry topics of the Accounting Standards Codification. In addition, the existing requirements for the recognition of a gain or loss on the transfer of nonfinancial assets that are not in a contract with a customer (for example, assets within the scope of Topic 360, Property, Plant and Equipment, and intangible assets within the scope of Topic 350, Intangibles – Goodwill and Other) are amended to be consistent with the guidance on recognition and measurement (including the constraint on revenue) in Update 2014-09. Topic 606 requires an entity to recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. To achieve this, an entity should identify the contract with a customer, identify the performance obligations in the contract, determine the transaction price, allocate the transaction price to the performance obligations in the contract and recognize revenue when (or as) the entity satisfies the performance obligations. These requirements are effective for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period. Early adoption is not permitted. On July 9, 2015, the FASB decided to defer the effective date of ASU 2014-09 by one year. As a result, public entities would apply the new revenue standard to annual reporting periods beginning after December 15, 2017, and to interim periods within that reporting period, with the option to adopt the standard as of the original effective date. The Partnership will adopt the requirements of Update 2014-09 retrospectively upon its effective date of January 1, 2018, and is evaluating the impact of the adoption on its financial position, results of operations and related disclosures.  </div>

<div> The following is a summary of gas and oil properties at the dates indicated:   <div> <table border="0" cellspacing="0" cellpadding="0" align="center" style="border-collapse:collapse; width:80.5%;"> <tr> <td valign="bottom" style="width:65.12%;">  </td> <td valign="bottom" style="width:1.16%;">   </td> <td colspan="2" valign="bottom" style="padding-left:0.7pt;padding-Right:0.7pt;padding-Top:0pt;padding-Bottom:0pt;width:16.72%;"> <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">September 30,</td> <td valign="bottom" style="width:0.78%;">  </td> <td valign="bottom" style="width:1.16%;">   </td> <td colspan="2" valign="bottom" style="padding-left:0.7pt;padding-Right:0.7pt;padding-Top:0pt;padding-Bottom:0pt;width:13.74%;"> <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">December 31,</td> <td valign="bottom" style="width:1.34%;">  </td> </tr> <tr> <td valign="bottom" style="width:65.12%;">  </td> <td valign="bottom" style="width:1.16%;">   </td> <td colspan="2" valign="bottom" style="padding-left:0.7pt;padding-Right:0.7pt;padding-Top:0pt;padding-Bottom:0pt;width:16.72%; border-bottom:solid 1pt #000000;"> <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">2015</td> <td valign="bottom" style="width:0.78%;">  </td> <td valign="bottom" style="width:1.16%;">   </td> <td colspan="2" valign="bottom" style="padding-left:0.7pt;padding-Right:0.7pt;padding-Top:0pt;padding-Bottom:0pt;width:13.74%; border-bottom:solid 1pt #000000;"> <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">2014</td> <td valign="bottom" style="width:1.34%;">  </td> </tr> <tr> <td valign="bottom" style="width:65.12%;"> Proved properties:</td> <td valign="bottom" style="width:1.16%;">   </td> <td valign="bottom" style="width:1.16%;">  </td> <td valign="bottom" style="width:15.56%;">  </td> <td valign="bottom" style="width:0.78%;">  </td> <td valign="bottom" style="width:1.16%;">   </td> <td valign="bottom" style="width:1.52%;">  </td> <td valign="bottom" style="width:12.22%;">  </td> <td valign="bottom" style="width:1.34%;">  </td> </tr> <tr> <td valign="bottom" style="width:65.12%;"> Leasehold interests</td> <td valign="bottom" style="width:1.16%;">   </td> <td valign="bottom" style="width:1.16%;"> $</td> <td valign="bottom" style="width:15.56%;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">898,600</td> <td valign="bottom" style="width:0.78%;white-space:nowrap;">  </td> <td valign="bottom" style="width:1.16%;">   </td> <td valign="bottom" style="width:1.52%;"> $</td> <td valign="bottom" style="width:12.22%;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">898,600</td> <td valign="bottom" style="width:1.34%;white-space:nowrap;">   </td> </tr> <tr> <td valign="bottom" style="width:65.12%; border-bottom:solid 0.75pt transparent;"> Wells and related equipment</td> <td valign="bottom" style="width:1.16%; border-bottom:solid 0.75pt transparent;">   </td> <td valign="bottom" style="width:1.16%; border-bottom:solid 0.75pt #000000;">  </td> <td valign="bottom" style="width:15.56%; border-bottom:solid 0.75pt #000000;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">41,682,000</td> <td valign="bottom" style="width:0.78%; border-bottom:solid 0.75pt transparent;white-space:nowrap;">  </td> <td valign="bottom" style="width:1.16%; border-bottom:solid 0.75pt transparent;">   </td> <td valign="bottom" style="width:1.52%; border-bottom:solid 0.75pt #000000;">  </td> <td valign="bottom" style="width:12.22%; border-bottom:solid 0.75pt #000000;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">41,682,000</td> <td valign="bottom" style="width:1.34%; border-bottom:solid 0.75pt transparent;white-space:nowrap;">   </td> </tr> <tr> <td valign="bottom" style="width:65.12%;"> Total natural gas and oil properties</td> <td valign="bottom" style="width:1.16%;">   </td> <td valign="bottom" style="width:1.16%;">  </td> <td valign="bottom" style="width:15.56%;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">42,580,600</td> <td valign="bottom" style="width:0.78%;white-space:nowrap;">  </td> <td valign="bottom" style="width:1.16%;">   </td> <td valign="bottom" style="width:1.52%;">  </td> <td valign="bottom" style="width:12.22%;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">42,580,600</td> <td valign="bottom" style="width:1.34%;white-space:nowrap;">   </td> </tr> <tr> <td valign="bottom" style="width:65.12%; border-bottom:solid 0.75pt transparent;"> Accumulated depletion and impairment</td> <td valign="bottom" style="width:1.16%; border-bottom:solid 0.75pt transparent;">   </td> <td valign="bottom" style="width:1.16%; border-bottom:solid 0.75pt #000000;">  </td> <td valign="bottom" style="width:15.56%; border-bottom:solid 0.75pt #000000;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">(41,253,800</td> <td valign="bottom" style="width:0.78%; border-bottom:solid 0.75pt transparent;white-space:nowrap;"> )</td> <td valign="bottom" style="width:1.16%; border-bottom:solid 0.75pt transparent;">   </td> <td valign="bottom" style="width:1.52%; border-bottom:solid 0.75pt #000000;">  </td> <td valign="bottom" style="width:12.22%; border-bottom:solid 0.75pt #000000;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">(40,422,800</td> <td valign="bottom" style="width:1.34%; border-bottom:solid 0.75pt transparent;white-space:nowrap;"> ) </td> </tr> <tr> <td valign="bottom" style="width:65.12%; border-bottom:double 2.5pt transparent;"> Gas and oil properties, net</td> <td valign="bottom" style="width:1.16%; border-bottom:double 2.5pt transparent;">   </td> <td valign="bottom" style="width:1.16%; border-bottom:double 2.5pt #000000;"> $</td> <td valign="bottom" style="width:15.56%; border-bottom:double 2.5pt #000000;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">1,326,800</td> <td valign="bottom" style="width:0.78%; border-bottom:double 2.5pt transparent;white-space:nowrap;">  </td> <td valign="bottom" style="width:1.16%; border-bottom:double 2.5pt transparent;">   </td> <td valign="bottom" style="width:1.52%; border-bottom:double 2.5pt #000000;"> $</td> <td valign="bottom" style="width:12.22%; border-bottom:double 2.5pt #000000;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">2,157,800</td> <td valign="bottom" style="width:1.34%; border-bottom:double 2.5pt transparent;white-space:nowrap;">   </td> </tr> </table></div>  </div>

<div> A reconciliation of the Partnership’s liability for well plugging and abandonment costs for the periods indicated is as follows:   <div> <table border="0" cellspacing="0" cellpadding="0" align="center" style="border-collapse:collapse; width:92%;"> <tr> <td valign="bottom" style="width:43.5%;">  </td> <td valign="bottom" style="width:1.08%;">  </td> <td colspan="6" valign="bottom" style="padding-left:0.7pt;padding-Right:0.7pt;padding-Top:0pt;padding-Bottom:0pt;width:26.1%; border-bottom:solid 1pt #000000;"> <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">Three Months Ended September 30,</td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:1.08%;">  </td> <td colspan="6" valign="bottom" style="padding-left:0.7pt;padding-Right:0.7pt;padding-Top:0pt;padding-Bottom:0pt;width:26.06%; border-bottom:solid 1pt #000000;"> <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">Nine Months Ended September 30,</td> <td valign="bottom" style="width:1.08%;">  </td> </tr> <tr> <td valign="bottom" style="width:43.5%;">  </td> <td valign="bottom" style="width:1.08%;">  </td> <td colspan="2" valign="bottom" style="padding-left:0.7pt;padding-Right:0.7pt;padding-Top:0pt;padding-Bottom:0pt;width:11.98%; border-bottom:solid 1pt #000000;"> <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">2015</td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:1.08%;">  </td> <td colspan="2" valign="bottom" style="padding-left:0.7pt;padding-Right:0.7pt;padding-Top:0pt;padding-Bottom:0pt;width:11.96%; border-bottom:solid 1pt #000000;"> <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">2014</td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:1.08%;">  </td> <td colspan="2" valign="bottom" style="padding-left:0.7pt;padding-Right:0.7pt;padding-Top:0pt;padding-Bottom:0pt;width:11.96%; border-bottom:solid 1pt #000000;"> <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">2015</td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:1.08%;">  </td> <td colspan="2" valign="bottom" style="padding-left:0.7pt;padding-Right:0.7pt;padding-Top:0pt;padding-Bottom:0pt;width:11.96%; border-bottom:solid 1pt #000000;"> <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">2014</td> <td valign="bottom" style="width:1.08%;">  </td> </tr> <tr> <td valign="bottom" style="width:43.5%;"> Asset retirement obligation at beginning of period</td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:1.08%;white-space:nowrap;"> $</td> <td valign="bottom" style="width:10.88%;white-space:nowrap;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">3,700,500</td> <td valign="bottom" style="width:1.08%;white-space:nowrap;">  </td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:1.08%;"> $</td> <td valign="bottom" style="width:10.88%;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">2,452,500</td> <td valign="bottom" style="width:1.08%;white-space:nowrap;">  </td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:1.08%;white-space:nowrap;"> $</td> <td valign="bottom" style="width:10.88%;white-space:nowrap;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">3,597,600</td> <td valign="bottom" style="width:1.08%;white-space:nowrap;">  </td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:1.08%;"> $</td> <td valign="bottom" style="width:10.88%;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">2,381,900</td> <td valign="bottom" style="width:1.08%;white-space:nowrap;">  </td> </tr> <tr> <td valign="bottom" style="width:43.5%;"> Asset retirement obligations settled</td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:10.88%;"> <p style="text-align:right;margin-top:0pt;border-top:none 0pt;padding-top:0pt;margin-bottom:0pt;margin-left:0pt;;text-indent:0pt;;font-size:10pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">-</td> <td valign="middle" style="width:1.08%;">  </td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:10.88%;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">-</td> <td valign="bottom" style="width:1.08%;white-space:nowrap;">  </td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:10.88%;"> <p style="text-align:right;margin-top:0pt;border-top:none 0pt;padding-top:0pt;margin-bottom:0pt;margin-left:0pt;;text-indent:0pt;;font-size:10pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">-</td> <td valign="middle" style="width:1.08%;">  </td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:10.88%;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">(100</td> <td valign="middle" style="width:1.08%;white-space:nowrap;"> )</td> </tr> <tr> <td valign="bottom" style="width:43.5%; border-bottom:solid 0.75pt transparent;"> Accretion expense</td> <td valign="bottom" style="width:1.08%; border-bottom:solid 0.75pt transparent;">  </td> <td valign="bottom" style="width:1.08%; border-bottom:solid 0.75pt #000000;">  </td> <td valign="bottom" style="width:10.88%; border-bottom:solid 0.75pt #000000;"> <p style="text-align:right;margin-top:0pt;border-top:none 0pt;padding-top:0pt;margin-bottom:0pt;margin-left:0pt;;text-indent:0pt;;font-size:10pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">51,400</td> <td valign="middle" style="width:1.08%; border-bottom:solid 0.75pt transparent;">  </td> <td valign="bottom" style="width:1.08%; border-bottom:solid 0.75pt transparent;">  </td> <td valign="bottom" style="width:1.08%; border-bottom:solid 0.75pt #000000;">  </td> <td valign="bottom" style="width:10.88%; border-bottom:solid 0.75pt #000000;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">35,300</td> <td valign="bottom" style="width:1.08%; border-bottom:solid 0.75pt transparent;white-space:nowrap;">  </td> <td valign="bottom" style="width:1.08%; border-bottom:solid 0.75pt transparent;">  </td> <td valign="bottom" style="width:1.08%; border-bottom:solid 0.75pt #000000;">  </td> <td valign="bottom" style="width:10.88%; border-bottom:solid 0.75pt #000000;"> <p style="text-align:right;margin-top:0pt;border-top:none 0pt;padding-top:0pt;margin-bottom:0pt;margin-left:0pt;;text-indent:0pt;;font-size:10pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">154,300</td> <td valign="middle" style="width:1.08%; border-bottom:solid 0.75pt transparent;">  </td> <td valign="bottom" style="width:1.08%; border-bottom:solid 0.75pt transparent;">  </td> <td valign="bottom" style="width:1.08%; border-bottom:solid 0.75pt #000000;">  </td> <td valign="bottom" style="width:10.88%; border-bottom:solid 0.75pt #000000;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">106,000</td> <td valign="middle" style="width:1.08%; border-bottom:solid 0.75pt transparent;white-space:nowrap;">  </td> </tr> <tr> <td valign="bottom" style="width:43.5%; border-bottom:double 2.5pt transparent;"> Asset retirement obligation at end of period</td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;">  </td> <td valign="bottom" style="width:1.08%; border-top:solid 0.75pt #000000; border-bottom:double 2.5pt #000000;white-space:nowrap;"> $</td> <td valign="bottom" style="width:10.88%; border-top:solid 0.75pt #000000; border-bottom:double 2.5pt #000000;white-space:nowrap;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">3,751,900</td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;white-space:nowrap;">  </td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;">  </td> <td valign="bottom" style="width:1.08%; border-top:solid 0.75pt #000000; border-bottom:double 2.5pt #000000;"> $</td> <td valign="bottom" style="width:10.88%; border-top:solid 0.75pt #000000; border-bottom:double 2.5pt #000000;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">2,487,800</td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;white-space:nowrap;">  </td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;">  </td> <td valign="bottom" style="width:1.08%; border-top:solid 0.75pt #000000; border-bottom:double 2.5pt #000000;white-space:nowrap;"> $</td> <td valign="bottom" style="width:10.88%; border-top:solid 0.75pt #000000; border-bottom:double 2.5pt #000000;white-space:nowrap;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">3,751,900</td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;white-space:nowrap;">  </td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;">  </td> <td valign="bottom" style="width:1.08%; border-top:solid 0.75pt #000000; border-bottom:double 2.5pt #000000;"> $</td> <td valign="bottom" style="width:10.88%; border-top:solid 0.75pt #000000; border-bottom:double 2.5pt #000000;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">2,487,800</td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;white-space:nowrap;">  </td> </tr> </table></div>    </div>

<div> The following table summarizes the gains or losses recognized within the statements of operations for derivative instruments previously designated as cash flow hedges for the periods indicated:   <div> <table border="0" cellspacing="0" cellpadding="0" align="center" style="border-collapse:collapse; width:92%;"> <tr> <td valign="bottom" style="width:44.58%;">  </td> <td colspan="6" valign="bottom" style="padding-left:0.7pt;padding-Right:0.7pt;padding-Top:0pt;padding-Bottom:0pt;width:26.12%; border-bottom:solid 1pt #000000;"> <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">Three Months Ended September 30,</td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:1.08%;">  </td> <td colspan="6" valign="bottom" style="padding-left:0.7pt;padding-Right:0.7pt;padding-Top:0pt;padding-Bottom:0pt;width:26.06%; border-bottom:solid 1pt #000000;"> <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">Nine Months Ended September 30,</td> <td valign="bottom" style="width:1.08%;">  </td> </tr> <tr> <td valign="bottom" style="width:44.58%;">  </td> <td colspan="2" valign="bottom" style="padding-left:0.7pt;padding-Right:0.7pt;padding-Top:0pt;padding-Bottom:0pt;width:11.98%; border-bottom:solid 0.75pt #000000;"> <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">2015</td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:1.08%;">  </td> <td colspan="2" valign="bottom" style="padding-left:0.7pt;padding-Right:0.7pt;padding-Top:0pt;padding-Bottom:0pt;width:11.96%; border-bottom:solid 0.75pt #000000;"> <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">2014</td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:1.08%;">  </td> <td colspan="2" valign="bottom" style="padding-left:0.7pt;padding-Right:0.7pt;padding-Top:0pt;padding-Bottom:0pt;width:11.96%; border-bottom:solid 0.75pt #000000;"> <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">2015</td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:1.08%;">  </td> <td colspan="2" valign="bottom" style="padding-left:0.7pt;padding-Right:0.7pt;padding-Top:0pt;padding-Bottom:0pt;width:11.96%; border-bottom:solid 0.75pt #000000;"> <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">2014</td> <td valign="bottom" style="width:1.08%;">  </td> </tr> <tr> <td valign="bottom" style="width:44.58%; border-bottom:double 2.5pt transparent;"> (Loss) gain reclassified from accumulated other comprehensive income into natural gas and oil revenues</td> <td valign="bottom" style="width:1.08%; border-top:solid 0.75pt #000000; border-bottom:double 2.5pt #000000;white-space:nowrap;"> $</td> <td valign="bottom" style="width:10.88%; border-top:solid 0.75pt #000000; border-bottom:double 2.5pt #000000;white-space:nowrap;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">(1,600</td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;white-space:nowrap;"> )</td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;">  </td> <td valign="bottom" style="width:1.08%; border-top:solid 0.75pt #000000; border-bottom:double 2.5pt #000000;"> $</td> <td valign="bottom" style="width:10.88%; border-top:solid 0.75pt #000000; border-bottom:double 2.5pt #000000;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">900</td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;white-space:nowrap;">  </td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;">  </td> <td valign="bottom" style="width:1.08%; border-top:solid 0.75pt #000000; border-bottom:double 2.5pt transparent;white-space:nowrap;"> $</td> <td valign="bottom" style="width:10.88%; border-top:solid 0.75pt #000000; border-bottom:double 2.5pt transparent;white-space:nowrap;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">2,400 </td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;white-space:nowrap;">  </td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;">  </td> <td valign="bottom" style="width:1.08%; border-top:solid 0.75pt #000000; border-bottom:double 2.5pt #000000;"> $</td> <td valign="bottom" style="width:10.88%; border-top:solid 0.75pt #000000; border-bottom:double 2.5pt #000000;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">11,200</td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;white-space:nowrap;">  </td> </tr> <tr> <td valign="bottom" style="width:44.58%; border-bottom:double 2.5pt transparent;"> Gain subsequent to December 31, 2014 recognized in gain on mark-to-market derivatives</td> <td valign="bottom" style="width:1.08%; border-top:double 2.5pt #000000; border-bottom:double 2.5pt #000000;white-space:nowrap;"> $</td> <td valign="bottom" style="width:10.88%; border-top:double 2.5pt #000000; border-bottom:double 2.5pt #000000;white-space:nowrap;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">5,700</td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;white-space:nowrap;">  </td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;">  </td> <td valign="bottom" style="width:1.08%; border-top:double 2.5pt #000000; border-bottom:double 2.5pt #000000;"> $</td> <td valign="bottom" style="width:10.88%; border-top:double 2.5pt #000000; border-bottom:double 2.5pt #000000;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">-</td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;white-space:nowrap;">  </td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;">  </td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt #000000;white-space:nowrap;"> $</td> <td valign="bottom" style="width:10.88%; border-top:double 2.5pt #000000; border-bottom:double 2.5pt #000000;white-space:nowrap;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">5,900</td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;white-space:nowrap;">  </td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;">  </td> <td valign="bottom" style="width:1.08%; border-top:double 2.5pt #000000; border-bottom:double 2.5pt #000000;"> $</td> <td valign="bottom" style="width:10.88%; border-top:double 2.5pt #000000; border-bottom:double 2.5pt #000000;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">-</td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;white-space:nowrap;">  </td> </tr> </table></div>  </div>

<div>   At September 30, 2015, the Partnership had the following commodity derivatives: Natural Gas Put Options   <div> <table border="0" cellspacing="0" cellpadding="0" align="center" style="border-collapse:collapse; width:84%;"> <tr> <td valign="bottom" style="width:51%; border-bottom:solid 1pt #000000;white-space:nowrap;"> <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-size:10pt;font-family:Times New Roman;font-style:normal;text-transform:none;font-variant: normal;">Production <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-size:10pt;font-family:Times New Roman;font-style:normal;text-transform:none;font-variant: normal;">Period Ending <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-size:10pt;font-family:Times New Roman;font-style:normal;text-transform:none;font-variant: normal;">December 31,</td> <td valign="bottom" style="width:1%;">   </td> <td colspan="2" valign="bottom" style="padding-left:0.7pt;padding-Right:0.7pt;padding-Top:0pt;padding-Bottom:0pt;width:1%; border-bottom:solid 1pt #000000;"> <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">Volumes </td> <td valign="bottom" style="width:1%;">  </td> <td valign="bottom" style="width:1%;">   </td> <td colspan="2" valign="bottom" style="padding-left:0.7pt;padding-Right:0.7pt;padding-Top:0pt;padding-Bottom:0pt;width:1%; border-bottom:solid 1pt #000000;"> <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">Average Fixed Price</td> <td valign="bottom" style="width:1%;">  </td> <td valign="bottom" style="width:1%;">   </td> <td colspan="2" valign="bottom" style="padding-left:0.7pt;padding-Right:0.7pt;padding-Top:0pt;padding-Bottom:0pt;width:1%; border-bottom:solid 1pt #000000;"> <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">Fair Value Asset (2)</td> <td valign="bottom" style="width:1%;">  </td> </tr> <tr> <td valign="bottom" style="width:51%;">  </td> <td valign="bottom" style="width:1%;">   </td> <td colspan="2" valign="bottom" style="padding-left:0.7pt;padding-Right:0.7pt;padding-Top:0pt;padding-Bottom:0pt;width:1%;"> <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-size:8pt;font-family:Times New Roman;font-style:normal;text-transform:none;font-variant: normal;">(MMBtu) (1)</td> <td valign="bottom" style="width:1%;">  </td> <td valign="bottom" style="width:1%;">   </td> <td colspan="2" valign="bottom" style="padding-left:0.7pt;padding-Right:0.7pt;padding-Top:0pt;padding-Bottom:0pt;width:1%;"> <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-size:8pt;font-family:Times New Roman;font-style:normal;text-transform:none;font-variant: normal;">(per MMBtu) (1)</td> <td valign="bottom" style="width:1%;">  </td> <td valign="bottom" style="width:1%;">   </td> <td colspan="2" valign="bottom" style="width:1%;">  </td> <td valign="bottom" style="width:1%;">  </td> </tr> <tr> <td valign="bottom" style="width:51%;"> <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:12pt;;text-indent:-12pt;;font-size:10pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">2015</td> <td valign="bottom" style="width:1%;">   </td> <td valign="bottom" style="width:1%;">  </td> <td valign="bottom" style="width:8%;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">1,900</td> <td valign="bottom" style="width:1%;white-space:nowrap;">   </td> <td valign="bottom" style="width:1%;">   </td> <td valign="bottom" style="width:1%;"> $</td> <td valign="bottom" style="width:8%;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">4.00</td> <td valign="bottom" style="width:1%;white-space:nowrap;">   </td> <td valign="bottom" style="width:1%;">   </td> <td valign="bottom" style="width:1%;"> $</td> <td valign="bottom" style="width:8%;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">2,700</td> <td valign="bottom" style="width:1%;white-space:nowrap;">   </td> </tr> <tr> <td valign="bottom" style="width:51%; border-bottom:solid 0.75pt transparent;"> <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:12pt;;text-indent:-12pt;;font-size:10pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">2016</td> <td valign="bottom" style="width:1%; border-bottom:solid 0.75pt transparent;">   </td> <td valign="bottom" style="width:1%; border-bottom:solid 0.75pt transparent;">  </td> <td valign="bottom" style="width:8%; border-bottom:solid 0.75pt transparent;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">7,700</td> <td valign="bottom" style="width:1%; border-bottom:solid 0.75pt transparent;white-space:nowrap;">   </td> <td valign="bottom" style="width:1%; border-bottom:solid 0.75pt transparent;">   </td> <td valign="bottom" style="width:1%; border-bottom:solid 0.75pt transparent;">  </td> <td valign="bottom" style="width:8%; border-bottom:solid 0.75pt transparent;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">4.15</td> <td valign="bottom" style="width:1%; border-bottom:solid 0.75pt transparent;white-space:nowrap;">  </td> <td valign="bottom" style="width:1%; border-bottom:solid 0.75pt transparent;">   </td> <td valign="bottom" style="width:1%; border-bottom:solid 0.75pt #000000;">  </td> <td valign="bottom" style="width:8%; border-bottom:solid 0.75pt #000000;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">10,400</td> <td valign="bottom" style="width:1%; border-bottom:solid 0.75pt transparent;white-space:nowrap;">   </td> </tr> <tr> <td valign="bottom" style="width:51%; border-bottom:double 2.5pt transparent;">  </td> <td valign="bottom" style="width:1%; border-bottom:double 2.5pt transparent;">   </td> <td valign="bottom" style="width:1%; border-bottom:double 2.5pt transparent;">  </td> <td valign="bottom" style="width:8%; border-bottom:double 2.5pt transparent;">  </td> <td valign="bottom" style="width:1%; border-bottom:double 2.5pt transparent;">  </td> <td valign="bottom" style="width:1%; border-bottom:double 2.5pt transparent;">   </td> <td valign="bottom" style="width:1%; border-bottom:double 2.5pt transparent;">  </td> <td valign="bottom" style="width:8%; border-bottom:double 2.5pt transparent;">  </td> <td valign="bottom" style="width:1%; border-bottom:double 2.5pt transparent;">  </td> <td valign="bottom" style="width:1%; border-bottom:double 2.5pt transparent;">   </td> <td valign="bottom" style="width:1%; border-top:solid 0.75pt #000000; border-bottom:double 2.5pt #000000;"> $</td> <td valign="bottom" style="width:8%; border-top:solid 0.75pt #000000; border-bottom:double 2.5pt #000000;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">13,100</td> <td valign="bottom" style="width:1%; border-bottom:double 2.5pt transparent;white-space:nowrap;">   </td> </tr> </table></div> <p style="text-align:justify;border-bottom:Solid 0.75pt;padding-bottom:1pt;margin-bottom:3pt;line-height:6pt;margin-top:0pt;margin-right:66.67%;text-indent:0%;font-size:6pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">  <div align="left"> <table border="0" cellspacing="0" cellpadding="0" style="border-collapse:collapse; width:100%;"> <tr> <td valign="top" style="width:4.54%;white-space:nowrap"> (1)</td> <td valign="top"> “MMBtu” represents million British Thermal Units. </td></tr></table></div> <div align="left"> <table border="0" cellspacing="0" cellpadding="0" style="border-collapse:collapse; width:100%;"> <tr> <td valign="top" style="width:4.54%;white-space:nowrap"> (2)</td> <td valign="top"> Fair value based on forward NYMEX natural gas prices, as applicable. </td></tr></table></div></div>

<div> Information for assets measured at fair value at September 30, 2015 and December 31, 2014 was as follows:   <div> <table border="0" cellspacing="0" cellpadding="0" align="center" style="border-collapse:collapse; width:92%;"> <tr> <td valign="bottom" style="width:52.68%;">  </td> <td valign="bottom" style="width:1.08%;">   </td> <td colspan="2" valign="bottom" style="padding-left:0.7pt;padding-Right:0.7pt;padding-Top:0pt;padding-Bottom:0pt;width:9.72%; border-bottom:solid 1pt #000000;"> <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">Level 1</td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:1.08%;">   </td> <td colspan="2" valign="bottom" style="padding-left:0.7pt;padding-Right:0.7pt;padding-Top:0pt;padding-Bottom:0pt;width:9.68%; border-bottom:solid 1pt #000000;"> <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">Level 2</td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:1.08%;">   </td> <td colspan="2" valign="bottom" style="padding-left:0.7pt;padding-Right:0.7pt;padding-Top:0pt;padding-Bottom:0pt;width:9.68%; border-bottom:solid 1pt #000000;"> <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">Level 3</td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:1.08%;">   </td> <td colspan="2" valign="bottom" style="padding-left:0.7pt;padding-Right:0.7pt;padding-Top:0pt;padding-Bottom:0pt;width:9.68%; border-bottom:solid 1pt #000000;"> <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">Total</td> <td valign="bottom" style="width:1.02%;">  </td> </tr> <tr> <td valign="bottom" style="width:52.68%; border-bottom:solid 0.75pt #000000;"> As of September 30, 2015</td> <td valign="bottom" style="width:1.08%; border-bottom:solid 0.75pt transparent;">   </td> <td valign="bottom" style="width:1.08%; border-bottom:solid 0.75pt transparent;">  </td> <td valign="bottom" style="width:8.62%; border-bottom:solid 0.75pt transparent;">  </td> <td valign="bottom" style="width:1.08%; border-bottom:solid 0.75pt transparent;">  </td> <td valign="bottom" style="width:1.08%; border-bottom:solid 0.75pt transparent;">   </td> <td valign="bottom" style="width:1.08%; border-bottom:solid 0.75pt transparent;">  </td> <td valign="bottom" style="width:8.6%; border-bottom:solid 0.75pt transparent;">  </td> <td valign="bottom" style="width:1.08%; border-bottom:solid 0.75pt transparent;">  </td> <td valign="bottom" style="width:1.08%; border-bottom:solid 0.75pt transparent;">   </td> <td valign="bottom" style="width:1.08%; border-bottom:solid 0.75pt transparent;">  </td> <td valign="bottom" style="width:8.6%; border-bottom:solid 0.75pt transparent;">  </td> <td valign="bottom" style="width:1.08%; border-bottom:solid 0.75pt transparent;">  </td> <td valign="bottom" style="width:1.08%; border-bottom:solid 0.75pt transparent;">   </td> <td valign="bottom" style="width:1.08%; border-bottom:solid 0.75pt transparent;">  </td> <td valign="bottom" style="width:8.6%; border-bottom:solid 0.75pt transparent;">  </td> <td valign="bottom" style="width:1.02%; border-bottom:solid 0.75pt transparent;">  </td> </tr> <tr> <td valign="bottom" style="width:52.68%; border-top:solid 0.75pt #000000;"> Derivative assets, gross</td> <td valign="bottom" style="width:1.08%;">   </td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:8.62%;">  </td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:1.08%;">   </td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:8.6%;">  </td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:1.08%;">   </td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:8.6%;">  </td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:1.08%;">   </td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:8.6%;">  </td> <td valign="bottom" style="width:1.02%;">  </td> </tr> <tr> <td valign="bottom" style="width:52.68%; border-bottom:double 2.5pt transparent;"> Commodity puts</td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;">   </td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt #000000;"> $</td> <td valign="bottom" style="width:8.62%; border-bottom:double 2.5pt #000000;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">-</td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;white-space:nowrap;">   </td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;">   </td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt #000000;"> $</td> <td valign="bottom" style="width:8.6%; border-bottom:double 2.5pt #000000;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">13,100</td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;white-space:nowrap;">   </td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;">   </td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt #000000;"> $</td> <td valign="bottom" style="width:8.6%; border-bottom:double 2.5pt #000000;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">-</td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;white-space:nowrap;">   </td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;">   </td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt #000000;"> $</td> <td valign="bottom" style="width:8.6%; border-bottom:double 2.5pt #000000;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">13,100</td> <td valign="bottom" style="width:1.02%; border-bottom:double 2.5pt transparent;white-space:nowrap;">   </td> </tr> </table></div>   <div> <table border="0" cellspacing="0" cellpadding="0" align="center" style="border-collapse:collapse; width:92%;"> <tr> <td valign="bottom" style="width:52.68%; border-bottom:solid 1pt transparent;">  </td> <td valign="bottom" style="width:1.08%; border-bottom:solid 1pt transparent;">   </td> <td colspan="2" valign="bottom" style="padding-left:0.7pt;padding-Right:0.7pt;padding-Top:0pt;padding-Bottom:0pt;width:9.68%; border-bottom:solid 1pt #000000;"> <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-size:10pt;font-family:Times New Roman;font-style:normal;text-transform:none;font-variant: normal;">Level 1</td> <td valign="bottom" style="width:1.08%; border-bottom:solid 1pt transparent;">  </td> <td valign="bottom" style="width:1.08%; border-bottom:solid 1pt transparent;">   </td> <td colspan="2" valign="bottom" style="padding-left:0.7pt;padding-Right:0.7pt;padding-Top:0pt;padding-Bottom:0pt;width:9.68%; border-bottom:solid 1pt #000000;"> <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">Level 2</td> <td valign="bottom" style="width:1.08%; border-bottom:solid 1pt transparent;">  </td> <td valign="bottom" style="width:1.08%; border-bottom:solid 1pt transparent;">   </td> <td colspan="2" valign="bottom" style="padding-left:0.7pt;padding-Right:0.7pt;padding-Top:0pt;padding-Bottom:0pt;width:9.68%; border-bottom:solid 1pt #000000;"> <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">Level 3</td> <td valign="bottom" style="width:1.08%; border-bottom:solid 1pt transparent;">  </td> <td valign="bottom" style="width:1.08%; border-bottom:solid 1pt transparent;">   </td> <td colspan="2" valign="bottom" style="padding-left:0.7pt;padding-Right:0.7pt;padding-Top:0pt;padding-Bottom:0pt;width:9.68%; border-bottom:solid 1pt #000000;"> <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">Total</td> <td valign="bottom" style="width:1.08%; border-bottom:solid 1pt transparent;">  </td> </tr> <tr> <td valign="bottom" style="width:52.68%; border-bottom:solid 0.75pt #000000;"> As of December 31, 2014</td> <td valign="bottom" style="width:1.08%; border-bottom:solid 0.75pt transparent;">   </td> <td valign="bottom" style="width:1.08%; border-bottom:solid 0.75pt transparent;">  </td> <td valign="bottom" style="width:8.6%; border-bottom:solid 0.75pt transparent;">  </td> <td valign="bottom" style="width:1.08%; border-bottom:solid 0.75pt transparent;">  </td> <td valign="bottom" style="width:1.08%; border-bottom:solid 0.75pt transparent;">   </td> <td valign="bottom" style="width:1.08%; border-bottom:solid 0.75pt transparent;">  </td> <td valign="bottom" style="width:8.6%; border-bottom:solid 0.75pt transparent;">  </td> <td valign="bottom" style="width:1.08%; border-bottom:solid 0.75pt transparent;">  </td> <td valign="bottom" style="width:1.08%; border-bottom:solid 0.75pt transparent;">   </td> <td valign="bottom" style="width:1.08%; border-bottom:solid 0.75pt transparent;">  </td> <td valign="bottom" style="width:8.6%; border-bottom:solid 0.75pt transparent;">  </td> <td valign="bottom" style="width:1.08%; border-bottom:solid 0.75pt transparent;">  </td> <td valign="bottom" style="width:1.08%; border-bottom:solid 0.75pt transparent;">   </td> <td valign="bottom" style="width:1.08%; border-bottom:solid 0.75pt transparent;">  </td> <td valign="bottom" style="width:8.6%; border-bottom:solid 0.75pt transparent;">  </td> <td valign="bottom" style="width:1.08%; border-bottom:solid 0.75pt transparent;">  </td> </tr> <tr> <td valign="bottom" style="width:52.68%; border-top:solid 0.75pt #000000;"> Derivative assets, gross</td> <td valign="bottom" style="width:1.08%;">   </td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:8.6%;">  </td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:1.08%;">   </td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:8.6%;">  </td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:1.08%;">   </td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:8.6%;">  </td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:1.08%;">   </td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:8.6%;">  </td> <td valign="bottom" style="width:1.08%;">  </td> </tr> <tr> <td valign="bottom" style="width:52.68%; border-bottom:double 2.5pt transparent;"> Commodity puts</td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;">   </td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt #000000;"> $</td> <td valign="bottom" style="width:8.6%; border-bottom:double 2.5pt #000000;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">-</td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;white-space:nowrap;">   </td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;">   </td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt #000000;"> $</td> <td valign="bottom" style="width:8.6%; border-bottom:double 2.5pt #000000;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">14,700</td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;white-space:nowrap;">   </td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;">   </td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt #000000;"> $</td> <td valign="bottom" style="width:8.6%; border-bottom:double 2.5pt #000000;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">-</td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;white-space:nowrap;">   </td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;">   </td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt #000000;"> $</td> <td valign="bottom" style="width:8.6%; border-bottom:double 2.5pt #000000;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">14,700</td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;white-space:nowrap;">   </td> </tr> </table></div>  </div>

<div>   The following table provides information with respect to these costs and the periods incurred:   <div> <table border="0" cellspacing="0" cellpadding="0" align="center" style="border-collapse:collapse; width:92%;"> <tr> <td valign="bottom" style="width:43.5%;">  </td> <td valign="bottom" style="width:1.08%;">  </td> <td colspan="6" valign="bottom" style="padding-left:0.7pt;padding-Right:0.7pt;padding-Top:0pt;padding-Bottom:0pt;width:26.1%; border-bottom:solid 1pt #000000;"> <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">Three Months Ended September 30,</td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:1.08%;">  </td> <td colspan="6" valign="bottom" style="padding-left:0.7pt;padding-Right:0.7pt;padding-Top:0pt;padding-Bottom:0pt;width:26.06%; border-bottom:solid 1pt #000000;"> <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">Nine Months Ended September 30,</td> <td valign="bottom" style="width:1.08%;">  </td> </tr> <tr> <td valign="bottom" style="width:43.5%;">  </td> <td valign="bottom" style="width:1.08%;">  </td> <td colspan="2" valign="bottom" style="padding-left:0.7pt;padding-Right:0.7pt;padding-Top:0pt;padding-Bottom:0pt;width:11.98%; border-bottom:solid 1pt #000000;"> <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">2015</td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:1.08%;">  </td> <td colspan="2" valign="bottom" style="padding-left:0.7pt;padding-Right:0.7pt;padding-Top:0pt;padding-Bottom:0pt;width:11.96%; border-bottom:solid 1pt #000000;"> <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">2014</td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:1.08%;">  </td> <td colspan="2" valign="bottom" style="padding-left:0.7pt;padding-Right:0.7pt;padding-Top:0pt;padding-Bottom:0pt;width:11.96%; border-bottom:solid 1pt #000000;"> <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">2015</td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:1.08%;">  </td> <td colspan="2" valign="bottom" style="padding-left:0.7pt;padding-Right:0.7pt;padding-Top:0pt;padding-Bottom:0pt;width:11.96%; border-bottom:solid 1pt #000000;"> <p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">2014</td> <td valign="bottom" style="width:1.08%;">  </td> </tr> <tr> <td valign="bottom" style="width:43.5%;"> Administrative fees</td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:1.08%;white-space:nowrap;"> $</td> <td valign="bottom" style="width:10.88%;white-space:nowrap;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">15,400</td> <td valign="bottom" style="width:1.08%;white-space:nowrap;">  </td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:1.08%;"> $</td> <td valign="bottom" style="width:10.88%;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">23,700</td> <td valign="bottom" style="width:1.08%;white-space:nowrap;">  </td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:1.08%;white-space:nowrap;"> $</td> <td valign="bottom" style="width:10.88%;white-space:nowrap;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">56,100</td> <td valign="bottom" style="width:1.08%;white-space:nowrap;">  </td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:1.08%;"> $</td> <td valign="bottom" style="width:10.88%;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">73,300</td> <td valign="bottom" style="width:1.08%;white-space:nowrap;">  </td> </tr> <tr> <td valign="bottom" style="width:43.5%;"> Supervision fees</td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:10.88%;"> <p style="text-align:right;margin-top:0pt;margin-bottom:0pt;margin-left:0pt;;text-indent:0pt;;font-size:10pt;font-weight:normal;font-style:normal;font-family:Times New Roman;text-transform:none;font-variant: normal;">62,300</td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:10.88%;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">97,300</td> <td valign="bottom" style="width:1.08%;white-space:nowrap;">  </td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:10.88%;"> <p style="text-align:right;margin-top:0pt;margin-bottom:0pt;margin-left:0pt;;text-indent:0pt;;font-size:10pt;font-weight:normal;font-style:normal;font-family:Times New Roman;text-transform:none;font-variant: normal;">228,700</td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:10.88%;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">300,400</td> <td valign="bottom" style="width:1.08%;white-space:nowrap;">  </td> </tr> <tr> <td valign="bottom" style="width:43.5%;"> Transportation fees</td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:10.88%;"> <p style="text-align:right;margin-top:0pt;border-top:none 0pt;padding-top:0pt;margin-bottom:0pt;margin-left:0pt;;text-indent:0pt;;font-size:10pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">9,500</td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:10.88%;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">13,500</td> <td valign="bottom" style="width:1.08%;white-space:nowrap;">  </td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:10.88%;"> <p style="text-align:right;margin-top:0pt;border-top:none 0pt;padding-top:0pt;margin-bottom:0pt;margin-left:0pt;;text-indent:0pt;;font-size:10pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">31,800</td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:1.08%;">  </td> <td valign="bottom" style="width:10.88%;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">81,700</td> <td valign="bottom" style="width:1.08%;white-space:nowrap;">  </td> </tr> <tr> <td valign="bottom" style="width:43.5%; border-bottom:solid 0.75pt transparent;"> Direct costs</td> <td valign="bottom" style="width:1.08%; border-bottom:solid 0.75pt transparent;">  </td> <td valign="bottom" style="width:1.08%; border-bottom:solid 0.75pt #000000;white-space:nowrap;">  </td> <td valign="bottom" style="width:10.88%; border-bottom:solid 0.75pt #000000;white-space:nowrap;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">46,400</td> <td valign="bottom" style="width:1.08%; border-bottom:solid 0.75pt transparent;white-space:nowrap;">  </td> <td valign="bottom" style="width:1.08%; border-bottom:solid 0.75pt transparent;">  </td> <td valign="bottom" style="width:1.08%; border-bottom:solid 0.75pt #000000;">  </td> <td valign="bottom" style="width:10.88%; border-bottom:solid 0.75pt #000000;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">60,300</td> <td valign="bottom" style="width:1.08%; border-bottom:solid 0.75pt transparent;white-space:nowrap;">  </td> <td valign="bottom" style="width:1.08%; border-bottom:solid 0.75pt transparent;">  </td> <td valign="bottom" style="width:1.08%; border-bottom:solid 0.75pt #000000;white-space:nowrap;">  </td> <td valign="bottom" style="width:10.88%; border-bottom:solid 0.75pt #000000;white-space:nowrap;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">152,400</td> <td valign="bottom" style="width:1.08%; border-bottom:solid 0.75pt transparent;white-space:nowrap;">  </td> <td valign="bottom" style="width:1.08%; border-bottom:solid 0.75pt transparent;">  </td> <td valign="bottom" style="width:1.08%; border-bottom:solid 0.75pt #000000;">  </td> <td valign="bottom" style="width:10.88%; border-bottom:solid 0.75pt #000000;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">196,300</td> <td valign="bottom" style="width:1.08%; border-bottom:solid 0.75pt transparent;white-space:nowrap;">  </td> </tr> <tr> <td valign="bottom" style="width:43.5%; border-bottom:double 2.5pt transparent;"> Total</td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;">  </td> <td valign="bottom" style="width:1.08%; border-top:solid 0.75pt #000000; border-bottom:double 2.5pt #000000;white-space:nowrap;"> $</td> <td valign="bottom" style="width:10.88%; border-top:solid 0.75pt #000000; border-bottom:double 2.5pt #000000;white-space:nowrap;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">133,600</td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;white-space:nowrap;">  </td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;">  </td> <td valign="bottom" style="width:1.08%; border-top:solid 0.75pt #000000; border-bottom:double 2.5pt #000000;"> $</td> <td valign="bottom" style="width:10.88%; border-top:solid 0.75pt #000000; border-bottom:double 2.5pt #000000;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">194,800</td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;white-space:nowrap;">  </td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;">  </td> <td valign="bottom" style="width:1.08%; border-top:solid 0.75pt #000000; border-bottom:double 2.5pt #000000;white-space:nowrap;"> $</td> <td valign="bottom" style="width:10.88%; border-top:solid 0.75pt #000000; border-bottom:double 2.5pt #000000;white-space:nowrap;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">469,000</td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;white-space:nowrap;">  </td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;">  </td> <td valign="bottom" style="width:1.08%; border-top:solid 0.75pt #000000; border-bottom:double 2.5pt #000000;"> $</td> <td valign="bottom" style="width:10.88%; border-top:solid 0.75pt #000000; border-bottom:double 2.5pt #000000;"> <p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">651,700</td> <td valign="bottom" style="width:1.08%; border-bottom:double 2.5pt transparent;white-space:nowrap;">  </td> </tr> </table></div>  </div>

2004-01-21

1.00

898600

41682000

42580600

41253800

40422800

0.07

48900

89900

36000

-36000

36000

-36000

11800

220300

3700500

2452500

2381900

100

2487800

10700

8000

-1900

1200

100

-1600

900

2400

11200

1900

7700

4.00

4.15

2700

10400

13100

14700

75 313 0.13

15400

23700

56100

73300

62300

97300

228700

300400

9500

13500

31800

81700

46400

60300

152400

196300

133600

194800

469000

651700

0.05 200 “MMBtu” represents million British Thermal Units. Fair value based on forward NYMEX natural gas prices, as applicable.

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Receivable from general partner for the commodity derivatives that were internally allocated to the drilling partnership. The receivables are based upon the fair values of the internally allocated derivative contracts to the drilling partnership as of the balance sheet date. These derivative contracts meet the criteria of being accounted for as derivative instruments (hedges) and which are expected to be converted into cash or otherwise disposed of within a year or the normal operating cycle, if longer, net of the effects of the master netting arrangements. Receivable from general partner for the commodity derivatives that were internally allocated to the drilling partnership. The receivables are based upon the fair values of the internally allocated derivative contracts to the drilling partnership as of the balance sheet date. These derivative contracts meet the criteria of being accounted for as derivative instruments (hedges) and which are expected to be converted into cash or otherwise disposed after a year or beyond the normal operating cycle, if longer, net of the effects of the master netting arrangements. Short term hedge liability due to affiliate. Long-term hedge liability due to affiliate. Statement Of Financial Position [Abstract] ASSETS Assets [Abstract] Current assets: Assets Current [Abstract] Cash Cash And Cash Equivalents At Carrying Value Accounts receivable trade–affiliate Related Party Transaction Due From To Related Party Current Asset retirement receivable-affiliate Related Party Transaction Due From To Related Party Asset Retirement Receivable Current Current portion of derivative assets Short Term Hedge Receivable Due From Affiliate Total current assets Assets Current Gas and oil properties, net Oil And Gas Property Successful Effort Method Net Long-term derivative assets Long Term Hedge Receivable Due From Affiliate TOTAL ASSETS Assets LIABILITIES AND PARTNERS’ CAPITAL Liabilities And Stockholders Equity [Abstract] Current liabilities: Liabilities Current [Abstract] Accounts payable trade-affiliate Accounts Payable Related Parties Current Accrued liabilities Accrued Liabilities Current Current portion of put premiums payable-affiliate Short Term Hedge Liability Due To Affiliate Total current liabilities Liabilities Current Asset retirement obligations Asset Retirement Obligation Long-term put premiums payable-affiliate Long Term Hedge Liability Due To Affiliate Commitments and contingencies Commitments And Contingencies Partners’ (deficit) capital: Stockholders Equity [Abstract] Managing general partner’s (deficit) interest General Partners Capital Account Limited partners’ deficit (1,265.38 units) Limited Partners Capital Account Accumulated other comprehensive income Accumulated Other Comprehensive Income Loss Cumulative Changes In Net Gain Loss From Cash Flow Hedges Effect Net Of Tax Total partners’ deficit Partners Capital TOTAL LIABILITIES AND PARTNERS' CAPITAL Liabilities And Stockholders Equity Limited partners' units Limited Partners Capital Account Units Outstanding Income Statement [Abstract] REVENUES Revenues [Abstract] Natural gas, oil and liquid Oil And Gas Revenue Gain on mark-to-market derivative Derivative Gain Loss On Derivative Net Total revenues Results Of Operations Revenue From Oil And Gas Producing Activities COSTS AND EXPENSES Costs And Expenses [Abstract] Production Oil And Gas Production Expense Depletion Depletion Of Oil And Gas Properties Impairment Results Of Operations Impairment Of Oil And Gas Properties Accretion of asset retirement obligation Asset Retirement Obligation Accretion Expense General and administrative General And Administrative Expense Total costs and expenses Costs And Expenses Net loss Net Income Loss Allocation of net loss: Partnership Income [Abstract] Managing general partner Net Income Loss Allocated To General Partners Limited partners Net Income Loss Allocated To Limited Partners Net loss per limited partnership unit Net Income Loss Per Outstanding Limited Partnership Unit Basic Net Of Tax This amount reflects the increase or decrease in cash received from the hedge proceeds. The receivables on the balance sheet are estimates and each month actual production is recorded and used to allocate the hedging gains to the entities. Statement Of Income And Comprehensive Income [Abstract] Net loss Other comprehensive loss (gain): Other Comprehensive Income Loss Net Of Tax Period Increase Decrease [Abstract] Unrealized holding gain (loss) on cash flow hedging contracts Other Comprehensive Income Unrealized Gain Loss On Derivatives Arising During Period Net Of Tax Difference in estimated hedge gains receivable Difference In Estimated Hedge Receivable Less: reclassification adjustment for realized (loss) gain of cash flow hedges in net loss Other Comprehensive Income Loss Reclassification Adjustment From A O C I On Derivatives Net Of Tax Total other comprehensive (loss) gain Other Comprehensive Income Loss Net Of Tax Comprehensive loss Comprehensive Income Net Of Tax The aggregate amount of write-downs for impairments recognized during the period for long lived assets held for use (including those held for disposal by means other than sale) net of amounts recognized in other comprehensive income. Statement Of Partners Capital [Abstract] Statement [Table] Statement [Table] Partner Capital Components Partner Capital Components [Axis] Partner Capital Components Partner Capital Components [Domain] Accumulated Other Comprehensive (Loss) Income Accumulated Other Comprehensive Income [Member] Partner Type Of Partners Capital Account Partner Type Of Partners Capital Account [Axis] Partner Type Of Partners Capital Account Name Partner Type Of Partners Capital Account Name [Domain] Managing General Partner General Partner [Member] Limited Partners Limited Partner [Member] Statement [Line Items] Statement [Line Items] Beginning balance Participation in revenues, costs and expenses: Increase Decrease In Partners Capital Roll Forward Net production expense Gross Profit Gain on mark-to-market derivatives Depletion Impairment Impairment Of Long Lived Assets Held For Use Net Of Amounts Recognized In Other Comprehensive Income Accretion of asset retirement obligation General and administrative Other comprehensive loss Ending balance Increase decrease in asset retirement receivable-affiliate. Statement Of Cash Flows [Abstract] Cash flows from operating activities: Net Cash Provided By Used In Operating Activities Continuing Operations [Abstract] Adjustments to reconcile net loss to net cash provided by operating activities: Adjustments To Reconcile Net Income Loss To Cash Provided By Used In Operating Activities [Abstract] Non cash (gain) loss on derivative value Gain Loss On Sale Of Derivatives Changes in operating assets and liabilities: Increase Decrease In Other Operating Assets And Liabilities Net [Abstract] Decrease in accounts receivable trade-affiliate Increase Decrease Due From Affiliates Increase in asset retirement receivable-affiliate Increase Decrease In Asset Retirement Receivable Affiliate Increase in accounts payable trade-affiliate Increase Decrease In Due To Affiliates Increase in accrued liabilities Increase Decrease In Accrued Liabilities Decrease in payable to limited partners Increase Decrease In Accounts Payable Asset retirement obligations settled Asset Retirement Obligation Cash Paid To Settle Net cash provided by operating activities Net Cash Provided By Used In Operating Activities Continuing Operations Cash flows from investing activities: Net Cash Provided By Used In Investing Activities Continuing Operations [Abstract] Proceeds from the sale of tangible equipment Proceeds From Sale Of Oil And Gas Property And Equipment Net cash provided by investing activities Net Cash Provided By Used In Investing Activities Continuing Operations Cash flows from financing activities: Net Cash Provided By Used In Financing Activities Continuing Operations [Abstract] Distributions to partners Payments Of Capital Distribution Net cash used in financing activities Net Cash Provided By Used In Financing Activities Continuing Operations Net change in cash and cash equivalents Cash And Cash Equivalents Period Increase Decrease Cash and cash equivalents at beginning of period Cash and cash equivalents at end of period Organization Consolidation And Presentation Of Financial Statements [Abstract] DESCRIPTION OF BUSINESS Organization Consolidation And Presentation Of Financial Statements Disclosure [Text Block] Accounting Policies [Abstract] SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Significant Accounting Policies [Text Block] Asset Retirement Obligation Disclosure [Abstract] ASSET RETIREMENT OBLIGATIONS Asset Retirement Obligation Disclosure [Text Block] Derivative Instruments And Hedging Activities Disclosure [Abstract] DERIVATIVE INSTRUMENTS Derivative Instruments And Hedging Activities Disclosure [Text Block] Fair Value Disclosures [Abstract] FAIR VALUE OF FINANCIAL INSTRUMENTS Fair Value Disclosures [Text Block] Related Party Transactions [Abstract] CERTAIN RELATIONSHIPS AND RELATED PARTY TRANSACTIONS Related Party Transactions Disclosure [Text Block] Commitments And Contingencies Disclosure [Abstract] COMMITMENTS AND CONTINGENCIES Commitments And Contingencies Disclosure [Text Block] Use of Estimates Use Of Estimates Accounts Receivable Trade And Other Accounts Receivable Policy Gas and Oil Properties Industry Specific Policies Oil And Gas [Text Block] Impairment of Long-Lived Assets Impairment Or Disposal Of Long Lived Assets Policy [Text Block] Derivatives Instruments Derivatives Policy [Text Block] Asset Retirement Obligations Asset Retirement Obligations Policy Income Taxes Income Tax Policy [Text Block] Working interest. Working Interest Working Interest Policy [Text Block] Revenue Recognition Revenue Recognition Accounting Policy Gross And Net Revenue Disclosure Comprehensive Income (Loss) Comprehensive Income Policy Policy [Text Block] Recently issued accounting standards, policy. Recently Issued Accounting Standards Recently Issued Accounting Standards Policy Policy [Text Block] Summary of Gas and Oil Properties Property Plant And Equipment [Text Block] Schedule of Asset Retirement Obligations Schedule Of Change In Asset Retirement Obligation Table [Text Block] Summary of Gains or Losses Recognized Within Statements of Operations for Derivative Instruments Previously Designated as Cash Flow Hedges Schedule Of Derivative Instruments Effect On Other Comprehensive Income Loss Table [Text Block] Commodity Derivatives Schedule Of Derivative Instruments [Text Block] Assets Measured at Fair Value on a Recurring Basis Schedule Of Derivative Instruments In Statement Of Financial Position Fair Value [Text Block] Certain Relationships and Related Party Transactions Schedule Of Related Party Transactions Table [Text Block] Description of business. Description of business. Description Of Business [Table] Description Of Business [Table] Legal Entity Legal Entity [Axis] Entity Entity [Domain] Atlas energy group limited liability company. Atlas Energy Group Atlas Energy Group Limited Liability Company [Member] Related Party Transactions By Related Party Related Party Transactions By Related Party [Axis] Related Party Related Party [Domain] Atlas energy limited partner. Atlas Energy Atlas Energy Limited Partner [Member] Restructuring Cost And Reserve Restructuring Cost And Reserve [Axis] Type Of Restructuring Type Of Restructuring [Domain] Spin Off Spinoff [Member] Description Of Business [Line Items] Description Of Business [Line Items] Atlas America Series 25-2004 (B) L.P. Formation Date Limited Liability Company Or Limited Partnership Business Formation Date Ownership interest distributed. Percentage of limited liability company interests distributed to unitholders Ownership Interest Distributed Summary of significant accounting policies. Summary of significant accounting policies. Summary Of Significant Accounting Policies [Table] Summary Of Significant Accounting Policies [Table] Statement Scenario Statement Scenario [Axis] Scenario Unspecified Scenario Unspecified [Domain] Adjustment for Overstatement Restatement Adjustment [Member] Error Corrections And Prior Period Adjustments Restatement By Restatement Period And Amount Error Corrections And Prior Period Adjustments Restatement By Restatement Period And Amount [Axis] Adjustments For Error Correction Adjustments For Error Correction [Domain] Over statement of unbilled revenues. Overestimated Unbilled Revenues Over Statement Of Unbilled Revenues [Member] Summary Of Significant Accounting Policies [Line Items] Summary Of Significant Accounting Policies [Line Items] Allowance for Uncollectible Accounts Receivable Allowance For Doubtful Accounts Receivable Current Depletion of Oil and Gas Properties Property Plant And Equipment [Abstract] Schedule Of Property Plant And Equipment [Table] Schedule Of Property Plant And Equipment [Table] Property Plant And Equipment By Type Property Plant And Equipment By Type [Axis] Property Plant And Equipment Type Property Plant And Equipment Type [Domain] Leasehold interests Leaseholds And Leasehold Improvements [Member] Wells and related equipment Wells And Related Equipment And Facilities [Member] Property Plant And Equipment [Line Items] Property Plant And Equipment [Line Items] Total natural gas and oil properties Proved Oil And Gas Property Successful Effort Method Accumulated depletion and impairment Oil And Gas Property Successful Effort Method Accumulated Depreciation Depletion Amortization And Impairment Gas and oil properties, net Federal or state deferred income tax Deferred Federal State And Local Tax Expense Benefit Income tax, penalties and interest expense Income Tax Examination Penalties And Interest Expense Additional working interest. Additional working interest Additional Working Interest Unbilled Revenues Unbilled Receivables Current Total revenues Net (Income) Loss Distributions to partners Due to affiliate Due To Affiliate Current Fees incurred during the reporting period related to operator costs retained by the managing general partner to cover estimated future plugging and abandonment costs. Net production revenue for future plugging and abandonment costs Operator Fee To Cover Estimated Future Plugging And Abandonment Costs Asset Retirement Obligation [Abstract] Asset Retirement Obligations, Roll Forward Analysis [Roll Forward] Asset Retirement Obligation Roll Forward Analysis Roll Forward Asset retirement obligation at beginning of period Asset retirement obligations settled Asset Retirement Obligation Liabilities Settled Accretion expense Asset retirement obligation at end of period The net effect of all derivative transactions that are allocated to the limited partners only. This amount is included on the statement of partners equity as a component of net production revenue. Net deferred gain currently reflected in the total of accumulated other comprehensive income (loss) on the balance sheet that will be reclassified into net income after the twelve month period subsequent to the reporting period end date. Derivative [Table] Derivative [Table] Distributions Made To Member Or Limited Partner By Distribution Type Distributions Made To Member Or Limited Partner By Distribution Type [Axis] Distribution Type Distribution Type [Domain] Allocation to limited partner. 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Production Period Ending December 31, 2015 Derivatives Designated As Hedging Production Period Ending Current Fiscal Year [Member] Derivatives designated as hedging production period ending year two. Production Period Ending December 31, 2016 Derivatives Designated As Hedging Production Period Ending Year Two [Member] Volumes Derivative Nonmonetary Notional Amount Energy Measure Average Fixed Price (per MMBtu) Derivative Swap Type Average Fixed Price Fair Value Asset Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Table] Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Table] Derivative By Nature Derivative By Nature [Axis] Derivative Name Derivative Name [Domain] Commodity puts. 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Commitments and Contingencies (Narrative) (Details)
9 Months Ended

Sep. 30, 2015

USD ($)

$ / mo

Commitments And Contingencies Disclosure [Abstract]

Investor Partners Ownership Interest Presented For Purchase By The MGP, Maximum Percentage 5.00%

Operator Fee Per Well To Cover Estimated Future Plugging And Abandonment Costs, Monthly | $ / mo 200

Net production revenue for future plugging and abandonment costs $ 220,300

X

- Definition
Investor partners may present their ownership interest beginning in 2014 for purchase by the managing general partner. This percentage represents the maximum percentage the managing general partner may be obligated to purchase in any calendar year.
+ References
No definition available.
+ Details

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X

- Definition
Beginning one year after each of the Partnership's wells have been placed into production, the MGP, as operator may retain a fee per month per well to cover estimated future plugging and abandonment costs.
+ References
No definition available.
+ Details

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Namespace Prefix: ser25b_

Data Type: us-types:perUnitItemType

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Period Type: duration

X

- Definition
Fees incurred during the reporting period related to operator costs retained by the managing general partner to cover estimated future plugging and abandonment costs.
+ References
No definition available.
+ Details

Name: ser25b_OperatorFeeToCoverEstimatedFuturePluggingAndAbandonmentCosts

Namespace Prefix: ser25b_

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Balance Type: debit

Period Type: duration

X

- References
No definition available.
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Asset Retirement Obligations (Schedule of Asset Retirement Obligations) (Details) - USD ($)
3 Months Ended 9 Months Ended

Sep. 30, 2015

Sep. 30, 2014

Sep. 30, 2015

Sep. 30, 2014

Asset Retirement Obligations, Roll Forward Analysis [Roll Forward]

Asset retirement obligation at beginning of period $ 3,700,500 $ 2,452,500 $ 3,597,600 $ 2,381,900

Asset retirement obligations settled (100)

Accretion expense 51,400 35,300 154,300 106,000

Asset retirement obligation at end of period $ 3,751,900 $ 2,487,800 $ 3,751,900 $ 2,487,800

X

- Definition
The carrying amount of a liability for an asset retirement obligation. An asset retirement obligation is a legal obligation associated with the disposal or retirement of a tangible long-lived asset that results from the acquisition, construction or development, or the normal operations of a long-lived asset, except for certain obligations of lessees.
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-Name Accounting Standards Codification

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Amount of accretion expense recognized during the period that is associated with an asset retirement obligation. Accretion expense measures and incorporates changes due to the passage of time into the carrying amount of the liability.
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- Definition
Amount of asset retirement obligations settled, or otherwise disposed of, during the period. This may include asset retirement obligations transferred to third parties associated with the sale of a long-lived asset.
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Summary of Significant Accounting Policies
9 Months Ended

Sep. 30, 2015

Accounting Policies [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

In management’s opinion, all adjustments necessary for a fair presentation of the Partnership’s financial position, results of operations and cash flows for the periods disclosed have been made. Management has considered for disclosure any material subsequent events through the date the financial statements were issued.

In addition to matters discussed further in this note, the Partnership’s significant accounting policies are detailed in its audited financial statements and notes thereto in the Partnership’s annual report on Form 10-K for the year ended December 31, 2014 filed with the Securities and Exchange Commission (“SEC”).

Use of Estimates

The preparation of the Partnership’s financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities that exist at the date of the Partnership’s financial statements, as well as the reported amounts of revenues and costs and expenses during the reporting periods. The Partnership’s financial statements are based on a number of significant estimates, including revenue and expense accruals, depletion, asset impairments, fair value of derivative instruments and the probability of forecasted transactions. Actual results could differ from those estimates.

The natural gas industry principally conducts its business by processing actual transactions as many as 60 days after the month of delivery. Consequently, the most recent two months’ financial results were recorded using estimated volumes and contract market prices. Differences between estimated and actual amounts are recorded in the following months’ financial results. Management believes that the operating results presented for the three and nine months ended September 30, 2015 and 2014 represent actual results in all material respects (See “-Revenue Recognition”).

Accounts Receivable

Accounts receivable on the balance sheets consist solely of the trade accounts receivable associated with the Partnership’s operations. In evaluating the realizability of the Partnership’s accounts receivable, the MGP performs ongoing credit evaluations of the Partnership’s customers and adjusts credit limits based upon payment history and the customers’ current creditworthiness, as determined by review of such customers’ credit information. Credit is extended on an unsecured basis to many of the Partnership’s energy customers. At September 30, 2015 and December 31, 2014, the MGP’s credit evaluation indicated that the Partnership had no need for an allowance for uncollectible accounts receivable.

Gas and Oil Properties

Gas and oil properties are stated at cost. Maintenance and repairs which generally do not extend the useful life of an asset for two years or more through the replacement of critical components are expensed as incurred. Major renewals and improvements that generally extend the useful life of an asset for two years or more through the replacement of critical components are capitalized.

The Partnership follows the successful efforts method of accounting for gas and oil producing activities. Oil and natural gas liquids (“NGLs”) are converted to gas equivalent basis (“Mcfe”) at the rate of one barrel of oil to six Mcf of natural gas. Mcf is defined as one thousand cubic feet.

The Partnership’s depletion expense is determined on a field-by-field basis using the units-of-production method. Depletion rates for lease, well and related equipment costs are based on proved developed reserves associated with each field. Depletion rates are determined based on reserve quantity estimates and the capitalized cost of developed producing properties. The Partnership recorded depletion expense on natural gas and oil properties of $67,600 and $147,000 for the nine months ended September 30, 2015 and 2014, respectively.

Upon the sale or retirement of a complete field of a proved property, the cost is eliminated from the property accounts and the resultant gain or loss is reclassified to the Partnership’s statements of operations. Upon the sale of an individual well, the Partnership credits the proceeds to accumulated depletion within its balance sheets.

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



September 30,



December 31,



2015



2014

Proved properties:





Leasehold interests



$

898,600



$

898,600



Wells and related equipment



41,682,000



41,682,000



Total natural gas and oil properties



42,580,600



42,580,600



Accumulated depletion and impairment



(41,253,800

)



(40,422,800

)

Gas and oil properties, net



$

1,326,800



$

2,157,800



Impairment of Long-Lived Assets

The Partnership reviews its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. If it is determined that an asset’s estimated future cash flows will not be sufficient to recover its carrying amount, an impairment charge will be recorded to reduce the carrying amount of that asset to its estimated fair value if such carrying amount exceeds the fair value.

The review of the Partnership’s gas and oil properties is done on a field-by-field basis by determining if the historical cost of proved properties less the applicable accumulated depletion and impairment is less than the estimated expected undiscounted future cash flows including salvage. The expected future cash flows are estimated based on the Partnership’s plans to continue to produce and develop proved reserves. Expected future cash flow from the sale of the production of reserves is calculated based on estimated future prices. The Partnership estimates prices based upon current contracts in place, adjusted for basis differentials and market related information, including published futures prices. The estimated future level of production is based on assumptions surrounding future prices and costs, field decline rates, market demand and supply and the economic and regulatory climates. If the carrying value exceeds the expected future cash flows, an impairment loss is recognized for the difference between the estimated fair market value (as determined by the discounted cash flows) and the carrying value of the assets.

The determination of natural gas and oil reserve estimates is a subjective process and the accuracy of any reserve estimate depends on the quality of available data and the application of engineering and geological interpretation and judgment. Estimates of economically recoverable reserves and future net cash flows depend on a number of variable factors and assumptions that are difficult to predict and may vary considerably from actual results.

In addition, reserve estimates for wells with limited or no production history are less reliable than those based on actual production. Estimated reserves are often subject to future revisions, which could be substantial, based on the availability of additional information which could cause the assumptions to be modified. The Partnership cannot predict what reserve revisions may be required in future periods.

During the three and nine months ended September 30, 2015, the Partnership recognized $763,400 of impairment related to gas and oil properties. There was no impairment of gas and oil properties recorded for the three and nine months ended September 30, 2014. The impairment relates to the carrying amount of these gas and oil properties being in excess of the Partnership’s estimate of their fair value at September 30, 2015. The estimate of the fair value of these gas and oil properties was impacted by, among other factors, the deterioration of natural gas and oil prices at the date of measurement.

Derivative Instruments

The Partnership’s MGP enters into certain financial contracts to manage the Partnership’s exposure to movement in commodity prices (See Note 4). The derivative instruments recorded on the balance sheets were measured as either an asset or liability at fair value. Changes in a derivative instrument’s fair value are recognized currently in the Partnership’s statements of operations unless specific hedge accounting criteria are met. On January 1, 2015, the Partnership discontinued hedge accounting through de-designation for all of its existing commodity derivatives which were qualified as hedges. As such, subsequent changes in fair value after December 31, 2014 of these derivatives are recognized immediately within gain (loss) on mark-to-market derivatives in the Partnership’s statements of operations, while the fair values of the instruments recorded in accumulated other comprehensive income as of December 31, 2014 will be reclassified to the statements of operations in the periods in which those respective derivative contracts settle. Prior to discontinuance of hedge accounting, the fair value of these commodity derivative instruments was recognized in accumulated other comprehensive income (loss) within partners’ capital on the Partnership’s balance sheets and reclassified to the Partnership’s statements of operations at the time the originally hedged physical transactions affected earnings.

Asset Retirement Obligations

The Partnership recognizes an estimated liability for the plugging and abandonment of its gas and oil wells (See Note 3). The Partnership recognizes a liability for its future asset retirement obligations in the current period if a reasonable estimate of the fair value of that liability can be made. The associated asset retirement costs are capitalized as part of the carrying amount of the long-lived asset. The Partnership also considers the estimated salvage value in the calculation of depletion.

Income Taxes

The Partnership is not subject to U.S. federal and most state income taxes. The partners of the Partnership are liable for income tax in regard to their distributive share of the Partnership’s taxable income. Such taxable income may vary substantially from net income reported in the accompanying financial statements. The federal and state income taxes related to the Partnership were immaterial to the financial statements and are recorded in pre-tax income on a current basis only. Accordingly, no federal or state deferred income tax has been provided for in the accompanying financial statements.

The Partnership evaluates tax positions taken or expected to be taken in the course of preparing the Partnership’s tax returns and disallows the recognition of tax positions not deemed to meet a “more-likely-than-not” threshold of being sustained by the applicable tax authority. The Partnership’s MGP does not believe it has any tax positions taken within its financial statements that would not meet this threshold. The Partnership’s policy is to reflect interest and penalties related to uncertain tax positions, when and if they become applicable. The Partnership has not recognized any potential interest or penalties in its financial statements for the three and nine months ended September 30, 2015 and 2014.

The Partnership files Partnership Returns of Income in the U.S. and various state jurisdictions. With few exceptions, the Partnership is no longer subject to income tax examinations by major tax authorities for years prior to 2011. The Partnership is not currently being examined by any jurisdiction and is not aware of any potential examinations as of September 30, 2015.

Working Interest

The Partnership Agreement establishes that revenues and expenses will be allocated to the MGP and limited partners based on their ratio of capital contributions to total contributions (“working interest”). The MGP is also provided an additional working interest of 7% as provided in the Partnership Agreement. Due to the time necessary to complete drilling operations and accumulate all drilling costs, estimated working interest percentage ownership rates are utilized to allocate revenues and expenses until the wells are completely drilled and turned on-line into production. Once the wells are completed, the final working interest ownership of the partners is determined and any previously allocated revenues and expenses based on the estimated working interest percentage ownership are adjusted to conform to the final working interest percentage ownership.

Revenue Recognition

The Partnership generally sells natural gas, crude oil and NGLs at prevailing market prices. Typically, the Partnership’s sales contracts are based on pricing provisions that are tied to a market index, with certain fixed adjustments based on proximity to gathering and transmission lines and the quality of its natural gas. Generally, the market index is fixed two business days prior to the commencement of the production month. Revenue and the related accounts receivable are recognized when produced quantities are delivered to a custody transfer point, persuasive evidence of a sales arrangement exists, the rights and responsibility of ownership pass to the purchaser upon delivery, collection of revenue from the sale is reasonably assured and the sales price is fixed or determinable. Revenues from the production of natural gas, crude oil and NGLs, in which the Partnership has an interest with other producers, are recognized on the basis of its percentage ownership of the working interest and/or overriding royalty.

The MGP and its affiliates perform all administrative and management functions for the Partnership, including billing revenues and paying expenses. Accounts receivable trade-affiliate on the Partnership’s balance sheets includes the net production revenues due from the MGP. The Partnership accrues unbilled revenue due to timing differences between the delivery of natural gas, NGLs, crude oil and condensate and the receipt of a delivery statement. These revenues are recorded based upon volumetric data from the Partnership’s records and management estimates of the related commodity sales and transportation and compression fees, which are, in turn, based upon applicable product prices (See “-Use of Estimates”). During the quarter ended September 30, 2014, the Partnership identified an error in its revenue recognition process. As a result, the Partnership overestimated its June 30, 2014 unbilled revenues by $36,000. As a result, revenue and net income is overstated by $36,000 for the three and six months ended June 30, 2014. In adjusting for the overstatement of revenue and net income that existed at June 30, 2014, the third quarter revenue is understated by $36,000 and net loss is overstated for the three month period ended September 30, 2014. In addition, there was no impact on Partnership distributions. Refer to the Partnership’s Form 10-Q for the quarter ended September 30, 2014 for further explanation of this error. The Partnership had unbilled revenues at September 30, 2015 of $48,900. The Partnership had unbilled revenues at December 31, 2014 of $89,900, which was offset by a $11,800 of amounts due to the MGP which was included in accounts receivable trade-affiliate within the Partnership’s balance sheets.

Comprehensive Income (Loss)

Comprehensive income (loss) includes net income (loss) and all other changes in the equity of a business during a period from transactions and other events and circumstances from non-owner sources that, under U.S. GAAP, have not been recognized in the calculation of net income (loss). These changes, other than net income (loss), are referred to as “other comprehensive income (loss)” on the Partnership’s financial statements and, at September 30, 2015, only include changes in the fair value of unsettled derivative contracts which, prior to January 1, 2015, were accounted for as cash flow hedges (See Note 4). The Partnership does not have any other type of transaction which would be included within other comprehensive income (loss).

Recently Issued Accounting Standards

In January 2015, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2015-01, Income Statement – Extraordinary and Unusual Items (Subtopic 225-20): Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items (“Update 2015-01”). The amendments in Update 2015-01 simplify the income statement presentation requirements in Subtopic 225-20 by eliminating the concept of extraordinary items. Extraordinary items are events and transactions that are distinguished by their unusual nature and by the infrequency of their occurrence. The amendments in Update 2015-01 are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015. A reporting entity may apply the amendments prospectively. A reporting entity may also apply the amendments retrospectively to all prior periods presented in the financial statements. Early adoption is permitted provided that the guidance is applied from the beginning of the fiscal year of adoption. The Partnership will adopt the requirements of Update 2015-01 upon its effective date of January 1, 2016, and it does not anticipate it having a material impact on its financial position, results of operations or related disclosures.

In August 2014, the FASB issued ASU 2014-15, Presentation of Financial Statements – Going Concern (Subtopic 205-40) (“Update 2014-15”). The amendments in Update 2014-15 provide U.S. GAAP guidance on the responsibility of an entity’s management in evaluating whether there is substantial doubt about the entity’s ability to continue as a going concern and about related footnote disclosures. For each reporting period, an entity’s management will be required to evaluate whether there are conditions or events that raise substantial doubt about its ability to continue as a going concern within one year from the date the financial statements are issued. In doing so, the amendments in Update 2014-15 should reduce diversity in the timing and content of footnote disclosures. The amendments in Update 2014-15 are effective for the annual period ending after December 15, 2016, and for annual and interim periods thereafter. Early adoption is permitted. The Partnership will adopt the requirements of Update 2014-15 upon its effective date in 2016, and it does not anticipate it having a material impact on its financial position, results of operations or related disclosures.

In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606) (“Update 2014-09”), which supersedes the revenue recognition requirements (and some cost guidance) in Topic 605, Revenue Recognition, and most industry-specific guidance throughout the industry topics of the Accounting Standards Codification. In addition, the existing requirements for the recognition of a gain or loss on the transfer of nonfinancial assets that are not in a contract with a customer (for example, assets within the scope of Topic 360, Property, Plant and Equipment, and intangible assets within the scope of Topic 350, Intangibles – Goodwill and Other) are amended to be consistent with the guidance on recognition and measurement (including the constraint on revenue) in Update 2014-09. Topic 606 requires an entity to recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. To achieve this, an entity should identify the contract with a customer, identify the performance obligations in the contract, determine the transaction price, allocate the transaction price to the performance obligations in the contract and recognize revenue when (or as) the entity satisfies the performance obligations. These requirements are effective for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period. Early adoption is not permitted. On July 9, 2015, the FASB decided to defer the effective date of ASU 2014-09 by one year. As a result, public entities would apply the new revenue standard to annual reporting periods beginning after December 15, 2017, and to interim periods within that reporting period, with the option to adopt the standard as of the original effective date. The Partnership will adopt the requirements of Update 2014-09 retrospectively upon its effective date of January 1, 2018, and is evaluating the impact of the adoption on its financial position, results of operations and related disclosures.

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Sep. 30, 2015

Dec. 31, 2014

Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]

Derivative assets, gross $ 13,100 $ 14,700

Fair Value, Inputs, Level 2

Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]

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Derivative Instruments (Commodity Derivatives) (Details)
9 Months Ended

Sep. 30, 2015

USD ($)

MMBTU

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Dec. 31, 2014

USD ($)

Derivative [Line Items]

Fair Value Asset $ 10,700 $ 8,000

Natural Gas Put Options

Derivative [Line Items]

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Sep. 30, 2014

Sep. 30, 2015

Sep. 30, 2014

Fair Value Disclosures [Abstract]

Assets measured at fair value on nonrecurring basis $ 0 $ 0 $ 0 $ 0

Liabilities measured at fair value on nonrecurring basis 0 0 0 0

Impairment $ 763,400 $ 0 $ 763,400 $ 0

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Certain Relationships and Related Party Transactions (Narrative) (Details) - MGP and Affiliates
9 Months Ended

Sep. 30, 2015

$ / mo

Administrative

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Monthly Administrative Costs Per Well 75

Supervision

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Monthly Supervision Fees Per Well 313

Transportation

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Transportation Fee Rate As Percentage Of Natural Gas Sales Price 13.00%

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Description of Business
9 Months Ended

Sep. 30, 2015

Organization Consolidation And Presentation Of Financial Statements [Abstract]

DESCRIPTION OF BUSINESS

NOTE 1 - DESCRIPTION OF BUSINESS

Atlas America Series 25-2004 (B) L.P. (the “Partnership”) is a Delaware limited partnership, formed on January 21, 2004 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 Resource Partners, L.P. (“ARP”) (NYSE: ARP).

On February 27, 2015, the MGP’s ultimate parent, Atlas Energy, L.P. (“Atlas Energy”), which was a publicly traded master-limited partnership, was acquired by Targa Resources Corp. and distributed to Atlas Energy’s unitholders 100% of the limited liability company interests in ARP’s general partner, Atlas Energy Group, LLC (“Atlas Energy Group”; NYSE: ATLS). Atlas Energy Group became a separate, publicly traded company and the ultimate parent of the MGP as a result of the distribution. Following the distribution, Atlas Energy Group continues to manage ARP’s operations and activities through its ownership of the ARP’s general partner interest.

The Partnership has drilled and currently operates wells located in Pennsylvania, Tennessee and West Virginia. The Partnership has no employees and relies on the MGP for management, which in turn, relies on its parent company, Atlas Energy Group (February 27, 2015 and prior, Atlas Energy), 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 affiliated and/or third-party gas gathering systems. The Partnership intends to produce its wells until they are depleted or become uneconomical to produce, at which time they will be plugged and abandoned or sold. The Partnership does not expect to drill additional wells and expects no additional funds will be required for drilling.

The accompanying condensed financial statements, which are unaudited except that the balance sheet at December 31, 2014 is derived from audited financial statements, are presented in accordance with the requirements of Form 10-Q and accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim reporting. They do not include all disclosures normally made in financial statements contained in the Partnership’s Form 10-K. These interim financial statements should be read in conjunction with the audited financial statements and notes thereto presented in the Partnership’s Annual Report on Form 10-K for the year ended December 31, 2014. The results of operations for the three and nine months ended September 30, 2015 may not necessarily be indicative of the results of operations for the full year ended December 31, 2015.

The economic viability of the Partnership’s production is based on a variety of factors including proved developed reserves that it can expect to recover through existing wells with existing equipment and operating methods or in which the cost of additional required extraction equipment is relatively minor compared to the cost of a new well; and through currently installed extraction equipment and related infrastructure which is operational at the time of the reserves estimate (if the extraction is by means not involving drilling, completing or reworking a well). There are numerous uncertainties inherent in estimating quantities of proven reserves and in projecting future net revenues.

The prices at which the Partnership’s natural gas and oil will be sold are uncertain and the Partnership is not guaranteed a specific natural gas price for the sale of its natural gas production. Changes in natural gas and oil prices have a significant impact on the Partnership’s cash flow and the value of its reserves. Lower natural gas and oil prices may not only decrease the Partnership’s revenues, but also may reduce the amount of natural gas and oil that the Partnership can produce economically.

Historically, there has been no need to borrow funds from the MGP to fund operations as the amount of funds generated by the Partnership’s operations has been adequate to fund future operations and distributions to the partners. However, recent declines in commodity prices may challenge the Partnership’s ability to pay its obligations as they become due and its intention to produce its wells until they are depleted, as they may become uneconomical to produce. Accordingly, the MGP determined that there is substantial doubt about the Partnership’s ability to continue as a going concern. The MGP has planned, as necessary, to continue the Partnership’s operations and to fund the Partnership’s operations for at least the next 12 months. The MGP has concluded that such undertaking is sufficient to alleviate the doubt as to the Partnership’s ability to continue as a going concern.

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Sep. 30, 2015

Sep. 30, 2014

Sep. 30, 2015

Sep. 30, 2014

Related Party Transaction [Line Items]

Related Party Transaction, Expenses from Transactions with Related Party $ 133,600 $ 194,800 $ 469,000 $ 651,700

Administrative fees

Related Party Transaction [Line Items]

Related Party Transaction, Expenses from Transactions with Related Party 15,400 23,700 56,100 73,300

Supervision fees

Related Party Transaction [Line Items]

Related Party Transaction, Expenses from Transactions with Related Party 62,300 97,300 228,700 300,400

Transportation fees

Related Party Transaction [Line Items]

Related Party Transaction, Expenses from Transactions with Related Party 9,500 13,500 31,800 81,700

Direct Costs

Related Party Transaction [Line Items]

Related Party Transaction, Expenses from Transactions with Related Party $ 46,400 $ 60,300 $ 152,400 $ 196,300

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CONDENSED BALANCE SHEETS - USD ($)

Sep. 30, 2015

Dec. 31, 2014

Current assets:

Cash $ 0 $ 0

Accounts receivable trade–affiliate 48,900 78,100

Asset retirement receivable-affiliate 220,300 16,300

Current portion of derivative assets 10,700 8,000

Total current assets 279,900 102,400

Gas and oil properties, net 1,326,800 2,157,800

Long-term derivative assets 2,400 6,700

TOTAL ASSETS 1,609,100 2,266,900

Current liabilities:

Accounts payable trade-affiliate 362,000

Accrued liabilities 10,900 9,100

Current portion of put premiums payable-affiliate 5,700 5,100

Total current liabilities 378,600 14,200

Asset retirement obligations 3,751,900 3,597,600

Long-term put premiums payable-affiliate $ 1,500 $ 5,900

Commitments and contingencies

Partners’ (deficit) capital:

Managing general partner’s (deficit) interest $ (410,900) $ 68,800

Limited partners’ deficit (1,265.38 units) (2,113,300) (1,423,300)

Accumulated other comprehensive income 1,300 3,700

Total partners’ deficit (2,522,900) (1,350,800)

TOTAL LIABILITIES AND PARTNERS' CAPITAL $ 1,609,100 $ 2,266,900

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CONDENSED STATEMENT OF CHANGES IN PARTNERS' (DEFICIT) CAPITAL - 9 months ended Sep. 30, 2015 - USD ($)

Total

Managing General Partner

Limited Partners

Accumulated Other Comprehensive (Loss) Income

Beginning balance at Dec. 31, 2014 $ (1,350,800) $ 68,800 $ (1,423,300) $ 3,700

Participation in revenues, costs and expenses:

Net production expense (91,600) (32,700) (58,900)

Gain on mark-to-market derivatives 5,900 5,900

Depletion (67,600) (29,300) (38,300)

Impairment (763,400) (329,100) (434,300)

Accretion of asset retirement obligation (154,300) (54,100) (100,200)

General and administrative (98,700) (34,500) (64,200)

Net loss (1,169,700) (479,700) (690,000)

Other comprehensive loss (2,400) (2,400)

Ending balance at Sep. 30, 2015 $ (2,522,900) $ (410,900) $ (2,113,300) $ 1,300

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Summary of Significant Accounting Policies (Narrative) (Details) - USD ($)
3 Months Ended 6 Months Ended 9 Months Ended

Sep. 30, 2015

Sep. 30, 2014

Jun. 30, 2014

Jun. 30, 2014

Sep. 30, 2015

Sep. 30, 2014

Dec. 31, 2014

Summary Of Significant Accounting Policies [Line Items]

Allowance for Uncollectible Accounts Receivable $ 0 $ 0 $ 0

Depletion of Oil and Gas Properties 23,500 $ 48,200 67,600 $ 147,000

Impairment 763,400 0 763,400 0

Federal or state deferred income tax 0

Income tax, penalties and interest expense 0 0 $ 0 0

Additional working interest 7.00%

Unbilled Revenues 48,900 $ 48,900 89,900

Total revenues 80,300 157,500 284,600 739,400

Net (Income) Loss $ (891,600) (120,800) $ (1,169,700) (165,300)

Distributions to partners $ 169,700

Due to affiliate $ 11,800

Overestimated Unbilled Revenues

Summary Of Significant Accounting Policies [Line Items]

Unbilled Revenues $ 36,000 $ 36,000

Total revenues 36,000 36,000

Net (Income) Loss $ 36,000 $ 36,000

Adjustment for Overstatement | Overestimated Unbilled Revenues

Summary Of Significant Accounting Policies [Line Items]

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Net (Income) Loss (36,000)

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Asset Retirement Obligations (Narrative) (Details)
9 Months Ended

Sep. 30, 2015

USD ($)

Asset Retirement Obligation Disclosure [Abstract]

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CONDENSED STATEMENTS OF CASH FLOWS - USD ($)
9 Months Ended

Sep. 30, 2015

Sep. 30, 2014

Cash flows from operating activities:

Net loss $ (1,169,700) $ (165,300)

Adjustments to reconcile net loss to net cash provided by operating activities:

Depletion 67,600 147,000

Impairment 763,400 0

Non cash (gain) loss on derivative value (4,600) 6,900

Accretion of asset retirement obligation 154,300 106,000

Changes in operating assets and liabilities:

Decrease in accounts receivable trade-affiliate 29,200 127,300

Increase in asset retirement receivable-affiliate (204,000) (16,300)

Increase in accounts payable trade-affiliate 362,000

Increase in accrued liabilities 1,800 600

Decrease in payable to limited partners (53,900)

Asset retirement obligations settled (100)

Net cash provided by operating activities 152,200

Cash flows from investing activities:

Proceeds from the sale of tangible equipment 200

Net cash provided by investing activities 200

Cash flows from financing activities:

Distributions to partners (169,700)

Net cash used in financing activities (169,700)

Net change in cash and cash equivalents (17,300)

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Cash and cash equivalents at end of period $ 0 $ 0

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CONDENSED BALANCE SHEETS (Parenthetical)

Sep. 30, 2015

shares

Statement Of Financial Position [Abstract]

Limited partners' units 1,265.38

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Asset Retirement Obligations (Tables)
9 Months Ended

Sep. 30, 2015

Asset Retirement Obligation Disclosure [Abstract]

Schedule of Asset Retirement Obligations

A reconciliation of the Partnership’s liability for well plugging and abandonment costs for the periods indicated is as follows:

Three Months Ended
September 30,

Nine Months Ended
September 30,

2015

2014

2015

2014

Asset retirement obligation at beginning of period

$

3,700,500

$

2,452,500

$

3,597,600

$

2,381,900

Asset retirement obligations settled

-

-

-

(100

)

Accretion expense

51,400

35,300

154,300

106,000

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3,751,900

$

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3,751,900

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2,487,800

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Entity Registrant Name ATLAS AMERICA SERIES 25-2004 (B) L.P.

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Entity Filer Category Smaller Reporting Company

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Derivative Instruments (Tables)
9 Months Ended

Sep. 30, 2015

Derivative Instruments And Hedging Activities Disclosure [Abstract]

Summary of Gains or Losses Recognized Within Statements of Operations for Derivative Instruments Previously Designated as Cash Flow Hedges

The following table summarizes the gains or losses recognized within the statements of operations for derivative instruments previously designated as cash flow hedges for the periods indicated:

Three Months Ended
September 30,

Nine Months Ended
September 30,

2015

2014

2015

2014

(Loss) gain reclassified from accumulated other comprehensive income into natural gas and oil revenues

$

(1,600

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$

900

$

2,400

$

11,200

Gain subsequent to December 31, 2014 recognized in gain on mark-to-market derivatives

$

5,700

$

-

$

5,900

$

-

Commodity Derivatives

At September 30, 2015, the Partnership had the following commodity derivatives:

Natural Gas Put Options

Production

Period Ending

December 31,



Volumes



Average
Fixed Price



Fair Value
Asset ⁽²⁾



(MMBtu) ⁽¹⁾



(per MMBtu) ⁽¹⁾



2015



1,900





$

4.00





$

2,700



2016



7,700





4.15



10,400









$

13,100



(1)

“MMBtu” represents million British Thermal Units.

(2)

Fair value based on forward NYMEX natural gas prices, as applicable.

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CONDENSED STATEMENTS OF OPERATIONS - USD ($)
3 Months Ended 9 Months Ended

Sep. 30, 2015

Sep. 30, 2014

Sep. 30, 2015

Sep. 30, 2014

REVENUES

Natural gas, oil and liquid $ 74,600 $ 157,500 $ 278,700 $ 739,400

Gain on mark-to-market derivative 5,700 5,900

Total revenues 80,300 157,500 284,600 739,400

COSTS AND EXPENSES

Production 104,100 158,300 370,300 543,600

Depletion 23,500 48,200 67,600 147,000

Impairment 763,400 0 763,400 0

Accretion of asset retirement obligation 51,400 35,300 154,300 106,000

General and administrative 29,500 36,500 98,700 108,100

Total costs and expenses 971,900 278,300 1,454,300 904,700

Net loss (891,600) (120,800) (1,169,700) (165,300)

Allocation of net loss:

Managing general partner (377,500) (40,700) (479,700) (53,800)

Limited partners $ (514,100) $ (80,100) $ (690,000) $ (111,500)

Net loss per limited partnership unit $ (406) $ (63) $ (545) $ (88)

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Fair Value of Financial Instruments
9 Months Ended

Sep. 30, 2015

Fair Value Disclosures [Abstract]

FAIR VALUE OF FINANCIAL INSTRUMENTS

NOTE 5 - FAIR VALUE OF FINANCIAL INSTRUMENTS

The Partnership has established a hierarchy to measure its financial instruments at fair value, which requires it to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. Observable inputs represent market data obtained from independent sources, whereas unobservable inputs reflect the Partnership’s own market assumptions, which are used if observable inputs are not reasonably available without undue cost and effort. The hierarchy defines three levels of inputs that may be used to measure fair value:

Level 1 – Unadjusted quoted prices in active markets for identical, unrestricted assets and liabilities that the reporting entity has the ability to access at the measurement date.

Level 2 – Inputs other than quoted prices included within Level 1 that are observable for the asset and liability or can be corroborated with observable market data for substantially the entire contractual term of the asset or liability.

Level 3 – Unobservable inputs that reflect the entity’s own assumptions about the assumptions market participants would use in the pricing of the asset or liability and are consequently not based on market activity but rather through particular valuation techniques.

Assets and Liabilities Measured at Fair Value on a Recurring Basis

The Partnership uses a market approach fair value methodology to value the assets and liabilities for its outstanding derivative contracts (See Note 4). The Partnership manages and reports the derivative assets and liabilities on the basis of its net exposure to market risks and credit risks by counterparty. The Partnership’s commodity derivative contracts are valued based on observable market data related to the change in price of the underlying commodity and are therefore defined as Level 2 assets and liabilities within the same class of nature and risk. The fair values of these derivative instruments are calculated by utilizing commodity indices, quoted prices for futures and options contracts traded on open markets that coincide with the underlying commodity, expiration period, strike price (if applicable) and the pricing formula utilized in the derivative instrument.

Information for assets measured at fair value at September 30, 2015 and December 31, 2014 was as follows:



Level 1



Level 2



Level 3



Total

As of September 30, 2015









Derivative assets, gross









Commodity puts



$

-





$

13,100





$

-





$

13,100





Level 1



Level 2



Level 3



Total

As of December 31, 2014









Derivative assets, gross









Commodity puts



$

-





$

14,700





$

-





$

14,700



Other Financial Instruments

The estimated fair value of the Partnership’s other financial instruments has been determined based upon its assessment of available market information and valuation methodologies. However, these estimates may not necessarily be indicative of the amounts that the Partnership could realize upon the sale of such financial instruments The Partnership’s other current assets and liabilities on its balance sheets are considered to be financial instruments. The estimated fair values of these instruments approximate their carrying amounts due to their short-term nature and thus are categorized as Level 1.

Assets and Liabilities Measured at Fair Value on a Non-Recurring Basis

The Partnership estimates the fair value of its asset retirement obligations based on discounted cash flow projections using numerous estimates, assumptions and judgments regarding such factors at the date of establishment of an asset retirement obligation such as: amounts and timing of settlements, the credit-adjusted risk-free rate of the Partnership and estimated inflation rates (See Note 3). There were no additional assets or liabilities that were measured at fair value on a nonrecurring basis for the three and nine months ended September 30, 2015 and 2014.

Management estimates the fair value of the Partnership’s long-lived assets in connection with reviewing these assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable, using estimates, assumptions and judgments regarding such events or circumstances. During the three and nine months ended September 30, 2015, the Partnership recognized $763,400 of impairment related to gas and oil properties. These estimates of fair value are Level 3 measurements as they are based upon unobservable inputs. No impairments were recognized during the three and nine months ended September 30, 2014.

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Derivative Instruments
9 Months Ended

Sep. 30, 2015

Derivative Instruments And Hedging Activities Disclosure [Abstract]

DERIVATIVE INSTRUMENTS

NOTE 4 - DERIVATIVE INSTRUMENTS

The MGP, on behalf of the Partnership, uses a number of different derivative instruments, principally swaps, collars and options, in connection with the Partnership’s commodity price risk management activities. Management enters into financial instruments to hedge forecasted commodity sales against the variability in expected future cash flows attributable to changes in market prices. Swap instruments are contractual agreements between counterparties to exchange obligations of money as the underlying commodities are sold. Under commodity-based swap agreements, the Partnership receives or pays a fixed price and receives or remits a floating price based on certain indices for the relevant contract period. Commodity-based put option instruments are contractual agreements that require the payment of a premium and grant the purchaser of the put option the right, but not the obligation, to receive the difference between a fixed, or strike, price and a floating price based on certain indices for the relevant contract period, if the floating price is lower than the fixed price. The put option instrument sets a floor price for commodity sales being hedged. Costless collars are a combination of a purchased put option and a sold call option, in which the premiums net to zero. The costless collar eliminates the initial cost of the purchased put, but places a ceiling price for commodity sales being hedged.

The Partnership enters into derivative contracts with various financial institutions, utilizing master contracts based upon the standards set by the International Swaps and Derivatives Association, Inc. These contracts allow for rights of offset at the time of settlement of the derivatives. Due to the right of offset, derivatives are recorded on the Partnership’s balance sheets as assets or liabilities at fair value on the basis of the net exposure to each counterparty. Potential credit risk adjustments are also analyzed based upon the net exposure to each counterparty. Premiums paid for purchased options are recorded on the Partnership’s balance sheets as the initial value of the options. The Partnership reflected net derivative assets on its balance sheets of $10,700 and $8,000 at September 30, 2015 and December 31, 2014, respectively. As a result of the put options, the Partnership recorded a net deferred gain on its balance sheet in accumulated other comprehensive income of $1,300 as of September 30, 2015. During the nine months ended September 30, 2015, $1,900 of net gains were recorded by the Partnership and allocated only to the limited partners. Of the $1,300 of deferred gains in accumulated other comprehensive income on the Partnership’s balance sheet at September 30, 2015, the Partnership will reclassify $1,200 of gains to its statement of operations over the next twelve month period as these contracts expire with the remaining gains of $100 being reclassified to the Partnership’s statements of operations in later periods as the remaining contracts expire.

The following table summarizes the gains or losses recognized within the statements of operations for derivative instruments previously designated as cash flow hedges for the periods indicated:

Three Months Ended
September 30,

Nine Months Ended
September 30,

2015

2014

2015

2014

(Loss) gain reclassified from accumulated other comprehensive income into natural gas and oil revenues

$

(1,600

)

$

900

$

2,400

$

11,200

Gain subsequent to December 31, 2014 recognized in gain on mark-to-market derivatives

$

5,700

$

-

$

5,900

$

-

The Partnership enters into commodity future option and collar contracts to achieve more predictable cash flows by hedging its exposure to changes in commodity prices. At any point in time, such contracts may include regulated NYMEX futures and options contracts and non-regulated over-the-counter futures contracts with qualified counterparties. NYMEX contracts are generally settled with offsetting positions, but may be settled by the physical delivery of the commodity.

At September 30, 2015, the Partnership had the following commodity derivatives:

Natural Gas Put Options

Production

Period Ending

December 31,



Volumes



Average
Fixed Price



Fair Value
Asset ⁽²⁾



(MMBtu) ⁽¹⁾



(per MMBtu) ⁽¹⁾



2015



1,900





$

4.00





$

2,700



2016



7,700





4.15



10,400









$

13,100



(1)

“MMBtu” represents million British Thermal Units.

(2)

Fair value based on forward NYMEX natural gas prices, as applicable.

Put Premiums Payable

During June 2012, a premium (“put premium”) was paid to purchase the contracts and will be allocated to natural gas production revenues generated over the contractual term of the purchased hedging instruments. At September 30, 2015 and December 31, 2014, $5,700 and $5,100, respectively, of the put premiums were recorded as short-term payables to affiliate and $1,500 and $5,900, respectively, were recorded as long-term payables to affiliate.

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Summary of Significant Accounting Policies (Summary of Gas and Oil Properties) (Details) - USD ($)

Sep. 30, 2015

Dec. 31, 2014

Property Plant And Equipment [Line Items]

Total natural gas and oil properties $ 42,580,600 $ 42,580,600

Accumulated depletion and impairment (41,253,800) (40,422,800)

Gas and oil properties, net 1,326,800 2,157,800

Leasehold interests

Property Plant And Equipment [Line Items]

Total natural gas and oil properties 898,600 898,600

Wells and related equipment

Property Plant And Equipment [Line Items]

Total natural gas and oil properties $ 41,682,000 $ 41,682,000

X

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Fair Value of Financial Instruments (Tables)
9 Months Ended

Sep. 30, 2015

Fair Value Disclosures [Abstract]

Assets Measured at Fair Value on a Recurring Basis

Information for assets measured at fair value at September 30, 2015 and December 31, 2014 was as follows:



Level 1



Level 2



Level 3



Total

As of September 30, 2015









Derivative assets, gross









Commodity puts



$

-





$

13,100





$

-





$

13,100





Level 1



Level 2



Level 3



Total

As of December 31, 2014









Derivative assets, gross









Commodity puts



$

-





$

14,700





$

-





$

14,700



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Summary of Significant Accounting Policies (Policies)
9 Months Ended

Sep. 30, 2015

Accounting Policies [Abstract]

Use of Estimates

Use of Estimates

The preparation of the Partnership’s financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities that exist at the date of the Partnership’s financial statements, as well as the reported amounts of revenues and costs and expenses during the reporting periods. The Partnership’s financial statements are based on a number of significant estimates, including revenue and expense accruals, depletion, asset impairments, fair value of derivative instruments and the probability of forecasted transactions. Actual results could differ from those estimates.

The natural gas industry principally conducts its business by processing actual transactions as many as 60 days after the month of delivery. Consequently, the most recent two months’ financial results were recorded using estimated volumes and contract market prices. Differences between estimated and actual amounts are recorded in the following months’ financial results. Management believes that the operating results presented for the three and nine months ended September 30, 2015 and 2014 represent actual results in all material respects (See “-Revenue Recognition”).

Accounts Receivable

Accounts Receivable

Accounts receivable on the balance sheets consist solely of the trade accounts receivable associated with the Partnership’s operations. In evaluating the realizability of the Partnership’s accounts receivable, the MGP performs ongoing credit evaluations of the Partnership’s customers and adjusts credit limits based upon payment history and the customers’ current creditworthiness, as determined by review of such customers’ credit information. Credit is extended on an unsecured basis to many of the Partnership’s energy customers. At September 30, 2015 and December 31, 2014, the MGP’s credit evaluation indicated that the Partnership had no need for an allowance for uncollectible accounts receivable.

Gas and Oil Properties

Gas and Oil Properties

Gas and oil properties are stated at cost. Maintenance and repairs which generally do not extend the useful life of an asset for two years or more through the replacement of critical components are expensed as incurred. Major renewals and improvements that generally extend the useful life of an asset for two years or more through the replacement of critical components are capitalized.

The Partnership follows the successful efforts method of accounting for gas and oil producing activities. Oil and natural gas liquids (“NGLs”) are converted to gas equivalent basis (“Mcfe”) at the rate of one barrel of oil to six Mcf of natural gas. Mcf is defined as one thousand cubic feet.

The Partnership’s depletion expense is determined on a field-by-field basis using the units-of-production method. Depletion rates for lease, well and related equipment costs are based on proved developed reserves associated with each field. Depletion rates are determined based on reserve quantity estimates and the capitalized cost of developed producing properties. The Partnership recorded depletion expense on natural gas and oil properties of $67,600 and $147,000 for the nine months ended September 30, 2015 and 2014, respectively.

Upon the sale or retirement of a complete field of a proved property, the cost is eliminated from the property accounts and the resultant gain or loss is reclassified to the Partnership’s statements of operations. Upon the sale of an individual well, the Partnership credits the proceeds to accumulated depletion within its balance sheets.

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



September 30,



December 31,



2015



2014

Proved properties:





Leasehold interests



$

898,600



$

898,600



Wells and related equipment



41,682,000



41,682,000



Total natural gas and oil properties



42,580,600



42,580,600



Accumulated depletion and impairment



(41,253,800

)



(40,422,800

)

Gas and oil properties, net



$

1,326,800



$

2,157,800



Impairment of Long-Lived Assets

Impairment of Long-Lived Assets

The Partnership reviews its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. If it is determined that an asset’s estimated future cash flows will not be sufficient to recover its carrying amount, an impairment charge will be recorded to reduce the carrying amount of that asset to its estimated fair value if such carrying amount exceeds the fair value.

The review of the Partnership’s gas and oil properties is done on a field-by-field basis by determining if the historical cost of proved properties less the applicable accumulated depletion and impairment is less than the estimated expected undiscounted future cash flows including salvage. The expected future cash flows are estimated based on the Partnership’s plans to continue to produce and develop proved reserves. Expected future cash flow from the sale of the production of reserves is calculated based on estimated future prices. The Partnership estimates prices based upon current contracts in place, adjusted for basis differentials and market related information, including published futures prices. The estimated future level of production is based on assumptions surrounding future prices and costs, field decline rates, market demand and supply and the economic and regulatory climates. If the carrying value exceeds the expected future cash flows, an impairment loss is recognized for the difference between the estimated fair market value (as determined by the discounted cash flows) and the carrying value of the assets.

The determination of natural gas and oil reserve estimates is a subjective process and the accuracy of any reserve estimate depends on the quality of available data and the application of engineering and geological interpretation and judgment. Estimates of economically recoverable reserves and future net cash flows depend on a number of variable factors and assumptions that are difficult to predict and may vary considerably from actual results.

In addition, reserve estimates for wells with limited or no production history are less reliable than those based on actual production. Estimated reserves are often subject to future revisions, which could be substantial, based on the availability of additional information which could cause the assumptions to be modified. The Partnership cannot predict what reserve revisions may be required in future periods.

During the three and nine months ended September 30, 2015, the Partnership recognized $763,400 of impairment related to gas and oil properties. There was no impairment of gas and oil properties recorded for the three and nine months ended September 30, 2014. The impairment relates to the carrying amount of these gas and oil properties being in excess of the Partnership’s estimate of their fair value at September 30, 2015. The estimate of the fair value of these gas and oil properties was impacted by, among other factors, the deterioration of natural gas and oil prices at the date of measurement.

Derivatives Instruments

Derivative Instruments

The Partnership’s MGP enters into certain financial contracts to manage the Partnership’s exposure to movement in commodity prices (See Note 4). The derivative instruments recorded on the balance sheets were measured as either an asset or liability at fair value. Changes in a derivative instrument’s fair value are recognized currently in the Partnership’s statements of operations unless specific hedge accounting criteria are met. On January 1, 2015, the Partnership discontinued hedge accounting through de-designation for all of its existing commodity derivatives which were qualified as hedges. As such, subsequent changes in fair value after December 31, 2014 of these derivatives are recognized immediately within gain (loss) on mark-to-market derivatives in the Partnership’s statements of operations, while the fair values of the instruments recorded in accumulated other comprehensive income as of December 31, 2014 will be reclassified to the statements of operations in the periods in which those respective derivative contracts settle. Prior to discontinuance of hedge accounting, the fair value of these commodity derivative instruments was recognized in accumulated other comprehensive income (loss) within partners’ capital on the Partnership’s balance sheets and reclassified to the Partnership’s statements of operations at the time the originally hedged physical transactions affected earnings.

Asset Retirement Obligations

Asset Retirement Obligations

The Partnership recognizes an estimated liability for the plugging and abandonment of its gas and oil wells (See Note 3). The Partnership recognizes a liability for its future asset retirement obligations in the current period if a reasonable estimate of the fair value of that liability can be made. The associated asset retirement costs are capitalized as part of the carrying amount of the long-lived asset. The Partnership also considers the estimated salvage value in the calculation of depletion.

Income Taxes

Income Taxes

The Partnership is not subject to U.S. federal and most state income taxes. The partners of the Partnership are liable for income tax in regard to their distributive share of the Partnership’s taxable income. Such taxable income may vary substantially from net income reported in the accompanying financial statements. The federal and state income taxes related to the Partnership were immaterial to the financial statements and are recorded in pre-tax income on a current basis only. Accordingly, no federal or state deferred income tax has been provided for in the accompanying financial statements.

The Partnership evaluates tax positions taken or expected to be taken in the course of preparing the Partnership’s tax returns and disallows the recognition of tax positions not deemed to meet a “more-likely-than-not” threshold of being sustained by the applicable tax authority. The Partnership’s MGP does not believe it has any tax positions taken within its financial statements that would not meet this threshold. The Partnership’s policy is to reflect interest and penalties related to uncertain tax positions, when and if they become applicable. The Partnership has not recognized any potential interest or penalties in its financial statements for the three and nine months ended September 30, 2015 and 2014.

The Partnership files Partnership Returns of Income in the U.S. and various state jurisdictions. With few exceptions, the Partnership is no longer subject to income tax examinations by major tax authorities for years prior to 2011. The Partnership is not currently being examined by any jurisdiction and is not aware of any potential examinations as of September 30, 2015.

Working Interest

Working Interest

The Partnership Agreement establishes that revenues and expenses will be allocated to the MGP and limited partners based on their ratio of capital contributions to total contributions (“working interest”). The MGP is also provided an additional working interest of 7% as provided in the Partnership Agreement. Due to the time necessary to complete drilling operations and accumulate all drilling costs, estimated working interest percentage ownership rates are utilized to allocate revenues and expenses until the wells are completely drilled and turned on-line into production. Once the wells are completed, the final working interest ownership of the partners is determined and any previously allocated revenues and expenses based on the estimated working interest percentage ownership are adjusted to conform to the final working interest percentage ownership.

Revenue Recognition

Revenue Recognition

The Partnership generally sells natural gas, crude oil and NGLs at prevailing market prices. Typically, the Partnership’s sales contracts are based on pricing provisions that are tied to a market index, with certain fixed adjustments based on proximity to gathering and transmission lines and the quality of its natural gas. Generally, the market index is fixed two business days prior to the commencement of the production month. Revenue and the related accounts receivable are recognized when produced quantities are delivered to a custody transfer point, persuasive evidence of a sales arrangement exists, the rights and responsibility of ownership pass to the purchaser upon delivery, collection of revenue from the sale is reasonably assured and the sales price is fixed or determinable. Revenues from the production of natural gas, crude oil and NGLs, in which the Partnership has an interest with other producers, are recognized on the basis of its percentage ownership of the working interest and/or overriding royalty.

The MGP and its affiliates perform all administrative and management functions for the Partnership, including billing revenues and paying expenses. Accounts receivable trade-affiliate on the Partnership’s balance sheets includes the net production revenues due from the MGP. The Partnership accrues unbilled revenue due to timing differences between the delivery of natural gas, NGLs, crude oil and condensate and the receipt of a delivery statement. These revenues are recorded based upon volumetric data from the Partnership’s records and management estimates of the related commodity sales and transportation and compression fees, which are, in turn, based upon applicable product prices (See “-Use of Estimates”). During the quarter ended September 30, 2014, the Partnership identified an error in its revenue recognition process. As a result, the Partnership overestimated its June 30, 2014 unbilled revenues by $36,000. As a result, revenue and net income is overstated by $36,000 for the three and six months ended June 30, 2014. In adjusting for the overstatement of revenue and net income that existed at June 30, 2014, the third quarter revenue is understated by $36,000 and net loss is overstated for the three month period ended September 30, 2014. In addition, there was no impact on Partnership distributions. Refer to the Partnership’s Form 10-Q for the quarter ended September 30, 2014 for further explanation of this error. The Partnership had unbilled revenues at September 30, 2015 of $48,900. The Partnership had unbilled revenues at December 31, 2014 of $89,900, which was offset by a $11,800 of amounts due to the MGP which was included in accounts receivable trade-affiliate within the Partnership’s balance sheets.

Comprehensive Income (Loss)

Comprehensive Income (Loss)

Comprehensive income (loss) includes net income (loss) and all other changes in the equity of a business during a period from transactions and other events and circumstances from non-owner sources that, under U.S. GAAP, have not been recognized in the calculation of net income (loss). These changes, other than net income (loss), are referred to as “other comprehensive income (loss)” on the Partnership’s financial statements and, at September 30, 2015, only include changes in the fair value of unsettled derivative contracts which, prior to January 1, 2015, were accounted for as cash flow hedges (See Note 4). The Partnership does not have any other type of transaction which would be included within other comprehensive income (loss).

Recently Issued Accounting Standards

Recently Issued Accounting Standards

In January 2015, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2015-01, Income Statement – Extraordinary and Unusual Items (Subtopic 225-20): Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items (“Update 2015-01”). The amendments in Update 2015-01 simplify the income statement presentation requirements in Subtopic 225-20 by eliminating the concept of extraordinary items. Extraordinary items are events and transactions that are distinguished by their unusual nature and by the infrequency of their occurrence. The amendments in Update 2015-01 are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015. A reporting entity may apply the amendments prospectively. A reporting entity may also apply the amendments retrospectively to all prior periods presented in the financial statements. Early adoption is permitted provided that the guidance is applied from the beginning of the fiscal year of adoption. The Partnership will adopt the requirements of Update 2015-01 upon its effective date of January 1, 2016, and it does not anticipate it having a material impact on its financial position, results of operations or related disclosures.

In August 2014, the FASB issued ASU 2014-15, Presentation of Financial Statements – Going Concern (Subtopic 205-40) (“Update 2014-15”). The amendments in Update 2014-15 provide U.S. GAAP guidance on the responsibility of an entity’s management in evaluating whether there is substantial doubt about the entity’s ability to continue as a going concern and about related footnote disclosures. For each reporting period, an entity’s management will be required to evaluate whether there are conditions or events that raise substantial doubt about its ability to continue as a going concern within one year from the date the financial statements are issued. In doing so, the amendments in Update 2014-15 should reduce diversity in the timing and content of footnote disclosures. The amendments in Update 2014-15 are effective for the annual period ending after December 15, 2016, and for annual and interim periods thereafter. Early adoption is permitted. The Partnership will adopt the requirements of Update 2014-15 upon its effective date in 2016, and it does not anticipate it having a material impact on its financial position, results of operations or related disclosures.

In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606) (“Update 2014-09”), which supersedes the revenue recognition requirements (and some cost guidance) in Topic 605, Revenue Recognition, and most industry-specific guidance throughout the industry topics of the Accounting Standards Codification. In addition, the existing requirements for the recognition of a gain or loss on the transfer of nonfinancial assets that are not in a contract with a customer (for example, assets within the scope of Topic 360, Property, Plant and Equipment, and intangible assets within the scope of Topic 350, Intangibles – Goodwill and Other) are amended to be consistent with the guidance on recognition and measurement (including the constraint on revenue) in Update 2014-09. Topic 606 requires an entity to recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. To achieve this, an entity should identify the contract with a customer, identify the performance obligations in the contract, determine the transaction price, allocate the transaction price to the performance obligations in the contract and recognize revenue when (or as) the entity satisfies the performance obligations. These requirements are effective for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period. Early adoption is not permitted. On July 9, 2015, the FASB decided to defer the effective date of ASU 2014-09 by one year. As a result, public entities would apply the new revenue standard to annual reporting periods beginning after December 15, 2017, and to interim periods within that reporting period, with the option to adopt the standard as of the original effective date. The Partnership will adopt the requirements of Update 2014-09 retrospectively upon its effective date of January 1, 2018, and is evaluating the impact of the adoption on its financial position, results of operations and related disclosures.

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Certain Relationships and Related Party Transactions
9 Months Ended

Sep. 30, 2015

Related Party Transactions [Abstract]

CERTAIN RELATIONSHIPS AND RELATED PARTY TRANSACTIONS

NOTE 6 - CERTAIN RELATIONSHIPS AND RELATED PARTY TRANSACTIONS

The Partnership has entered into the following significant transactions with the MGP and its affiliates as provided under its Partnership Agreement. Administrative costs, which are included in general and administrative expenses in the Partnership’s statements of operations, are payable at $75 per well per month. Monthly well supervision fees, which are included in production expenses in the Partnership’s statements of operations, are payable at $313 per well per month for operating and maintaining the wells. Well supervision fees are proportionately reduced to the extent the Partnership does not acquire 100% of the working interest in a well. Transportation fees are included in production expenses in the Partnership’s statements of operations and are generally payable at 13% of the natural gas sales price. Direct costs, which are included in production and general administrative expenses in the Partnership’s statements of operations, are payable to the MGP and its affiliates as reimbursement for all costs expended on the Partnership’s behalf.

The following table provides information with respect to these costs and the periods incurred:

Three Months Ended
September 30,

Nine Months Ended
September 30,

2015

2014

2015

2014

Administrative fees

$

15,400

$

23,700

$

56,100

$

73,300

Supervision fees

62,300

97,300

228,700

300,400

Transportation fees

9,500

13,500

31,800

81,700

Direct costs

46,400

60,300

152,400

196,300

Total

$

133,600

$

194,800

$

469,000

$

651,700

The MGP and its affiliates perform all administrative and management functions for the Partnership, including billing revenues and paying expenses. Accounts payable trade-affiliate on the Partnership’s balance sheets includes the net production revenues due to the MGP as of September 30, 2015. Accounts receivable trade-affiliate on the Partnership’s balance sheets includes the net production revenues due from the MGP as of December 31, 2014.

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Commitments and Contingencies
9 Months Ended

Sep. 30, 2015

Commitments And Contingencies Disclosure [Abstract]

COMMITMENTS AND CONTINGENCIES

NOTE 7 - COMMITMENTS AND CONTINGENCIES

General Commitments

Subject to certain conditions, limited partners may present their interests for purchase by the MGP. The purchase price is calculated by the MGP in accordance with the terms of the Partnership Agreement. The MGP is not obligated to purchase more than 5% of the total outstanding units in any calendar year. In the event that the MGP is unable to obtain the necessary funds, it may suspend its purchase obligation.

Beginning one year after each of the Partnership’s wells has been placed into production, the MGP, as operator, may retain $200 per month per well to cover estimated future plugging and abandonment costs. As of September 30, 2015, the MGP has withheld $220,300 of net production revenue for future plugging and abandonment costs.

Legal Proceedings

The Partnership is a party to various routine legal proceedings arising out of the ordinary course of its business. Management believes that none of these actions, individually or in the aggregate, will have a material adverse effect on the Partnership’s financial condition or results of operations.

Affiliates of the MGP and their subsidiaries are party to various routine legal proceedings arising in the ordinary course of their respective businesses. The MGP’s management believes that none of these actions, individually or in the aggregate, will have a material adverse effect on the MGP’s financial condition or results of operations.

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Summary of Significant Accounting Policies (Tables)
9 Months Ended

Sep. 30, 2015

Accounting Policies [Abstract]

Summary of Gas and Oil Properties

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



September 30,



December 31,



2015



2014

Proved properties:





Leasehold interests



$

898,600



$

898,600



Wells and related equipment



41,682,000



41,682,000



Total natural gas and oil properties



42,580,600



42,580,600



Accumulated depletion and impairment



(41,253,800

)



(40,422,800

)

Gas and oil properties, net



$

1,326,800



$

2,157,800



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Description of Business (Details)
9 Months Ended

Feb. 27, 2015

Sep. 30, 2015

Description Of Business [Line Items]

Atlas America Series 25-2004 (B) L.P. Formation Date Jan. 21, 2004

Atlas Energy Group | Atlas Energy | Spin Off

Description Of Business [Line Items]

Percentage of limited liability company interests distributed to unitholders 100.00%

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Derivative Instruments (Narrative) (Details) - USD ($)
9 Months Ended

Sep. 30, 2015

Dec. 31, 2014

Derivative [Line Items]

Net derivative assets $ 10,700 $ 8,000

Accumulated other comprehensive income 1,300 3,700

Current portion of put premiums payable-affiliate 5,700 5,100

Long-term put premiums payable-affiliate 1,500 $ 5,900

Other Comprehensive Income

Derivative [Line Items]

Cash Flow Hedge Gain (Loss) to be Reclassified within Twelve Months 1,200

Net Deferred Gain (Loss) to be Reclassified into Net Income in Later Periods 100

Allocation To Limited Partner Only | Other Comprehensive Income

Derivative [Line Items]

Net Derivative Gains (Losses) Limited Partner $ (1,900)

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CONDENSED STATEMENTS OF COMPREHENSIVE LOSS - USD ($)
3 Months Ended 9 Months Ended

Sep. 30, 2015

Sep. 30, 2014

Sep. 30, 2015

Sep. 30, 2014

Statement Of Income And Comprehensive Income [Abstract]

Net loss $ (891,600) $ (120,800) $ (1,169,700) $ (165,300)

Other comprehensive loss (gain):

Unrealized holding gain (loss) on cash flow hedging contracts 3,100 (5,700)

Difference in estimated hedge gains receivable (2,400) (700) 15,100

Less: reclassification adjustment for realized (loss) gain of cash flow hedges in net loss 1,600 (900) (2,400) (11,200)

Total other comprehensive (loss) gain (800) 1,500 (2,400) (1,800)

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Asset Retirement Obligations
9 Months Ended

Sep. 30, 2015

Asset Retirement Obligation Disclosure [Abstract]

ASSET RETIREMENT OBLIGATIONS

NOTE 3 - ASSET RETIREMENT OBLIGATIONS

The estimated liability for asset retirement obligations was based on the MGP’s historical experience in plugging and abandoning wells, the estimated remaining lives of those wells based on reserve estimates, external estimates as to the cost to plug and abandon the wells in the future and federal and state regulatory requirements. The liability was discounted using an assumed credit-adjusted risk-free interest rate. Revisions to the liability could occur due to changes in estimates of plugging and abandonment costs or remaining lives of the wells or if federal or state regulators enact new plugging and abandonment requirements. The Partnership has no assets legally restricted for purposes of settling asset retirement obligations. Except for its gas and oil properties, the Partnership determined that there were no other material retirement obligations associated with tangible long-lived assets.

The MGP’s historical practice and continued intention is to retain distributions from the limited partners as the wells within the Partnership near the end of their useful life. On a partnership-by-partnership basis, the MGP assesses its right to withhold amounts related to plugging and abandonment costs based on several factors including commodity price trends, the natural decline in the production of the wells and current and future costs. Generally, the MGP’s intention is to retain distributions from the limited partners as the fair value of the future cash flows of the limited partners’ interest approaches the fair value of the future plugging and abandonment cost. Upon the MGP’s decision to retain all future distributions to the limited partners of the Partnership, the MGP will assume the related asset retirement obligations of the limited partners. As of September 30, 2015, the MGP has withheld $220,300 of net production revenue for future plugging and abandonment costs.

A reconciliation of the Partnership’s liability for well plugging and abandonment costs for the periods indicated is as follows:

Three Months Ended
September 30,

Nine Months Ended
September 30,

2015

2014

2015

2014

Asset retirement obligation at beginning of period

$

3,700,500

$

2,452,500

$

3,597,600

$

2,381,900

Asset retirement obligations settled

-

-

-

(100

)

Accretion expense

51,400

35,300

154,300

106,000

Asset retirement obligation at end of period

$

3,751,900

$

2,487,800

$

3,751,900

$

2,487,800

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Derivative Instruments (Summary of Gains or Losses Recognized Within Statements of Operations for Derivative Instruments Previously Designated as Cash Flow Hedges) (Details) - USD ($)
3 Months Ended 9 Months Ended

Sep. 30, 2015

Sep. 30, 2014

Sep. 30, 2015

Sep. 30, 2014

Derivative Instruments And Hedging Activities Disclosure [Abstract]

(Loss) gain reclassified from accumulated other comprehensive income into natural gas and oil revenues $ (1,600) $ 900 $ 2,400 $ 11,200

Gain subsequent to December 31, 2014 recognized in gain on mark-to-market derivatives $ 5,700 $ 5,900

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Certain Relationships and Related Party Transactions (Tables)
9 Months Ended

Sep. 30, 2015

Related Party Transactions [Abstract]

Certain Relationships and Related Party Transactions

The following table provides information with respect to these costs and the periods incurred:

Three Months Ended
September 30,

Nine Months Ended
September 30,

2015

2014

2015

2014

Administrative fees

$

15,400

$

23,700

$

56,100

$

73,300

Supervision fees

62,300

97,300

228,700

300,400

Transportation fees

9,500

13,500

31,800

81,700

Direct costs

46,400

60,300

152,400

196,300

Total

$

133,600

$

194,800

$

469,000

$

651,700

X

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- Definition
Tabular disclosure of related party transactions. Examples of related party transactions include, but are not limited to, transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners and (d) affiliates.
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Commitments and Contingencies (Narrative) (Details)	9 Months Ended
Commitments and Contingencies (Narrative) (Details)	Sep. 30, 2015 USD ($) $ / mo
Commitments And Contingencies Disclosure [Abstract]
Investor Partners Ownership Interest Presented For Purchase By The MGP, Maximum Percentage	5.00%
Operator Fee Per Well To Cover Estimated Future Plugging And Abandonment Costs, Monthly \| $ / mo	200
Net production revenue for future plugging and abandonment costs	$ 220,300

Asset Retirement Obligations (Schedule of Asset Retirement Obligations) (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Asset Retirement Obligations, Roll Forward Analysis [Roll Forward]
Asset retirement obligation at beginning of period	$ 3,700,500	$ 2,452,500	$ 3,597,600	$ 2,381,900
Asset retirement obligations settled				(100)
Accretion expense	51,400	35,300	154,300	106,000
Asset retirement obligation at end of period	$ 3,751,900	$ 2,487,800	$ 3,751,900	$ 2,487,800

Fair Value of Financial Instruments (Assets Measured at Fair Value on a Recurring Basis) (Details) - Commodity Puts - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Derivative assets, gross	$ 13,100	$ 14,700
Fair Value, Inputs, Level 2
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Derivative assets, gross	$ 13,100	$ 14,700

Certain Relationships and Related Party Transactions (Narrative) (Details) - MGP and Affiliates	9 Months Ended
	Sep. 30, 2015 $ / mo
Administrative
Related Party Transaction [Line Items]
Monthly Administrative Costs Per Well	75
Supervision
Related Party Transaction [Line Items]
Monthly Supervision Fees Per Well	313
Transportation
Related Party Transaction [Line Items]
Transportation Fee Rate As Percentage Of Natural Gas Sales Price	13.00%

Description of Business	9 Months Ended
Description of Business	Sep. 30, 2015
Organization Consolidation And Presentation Of Financial Statements [Abstract]
DESCRIPTION OF BUSINESS	NOTE 1 - DESCRIPTION OF BUSINESS Atlas America Series 25-2004 (B) L.P. (the “Partnership”) is a Delaware limited partnership, formed on January 21, 2004 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 Resource Partners, L.P. (“ARP”) (NYSE: ARP). On February 27, 2015, the MGP’s ultimate parent, Atlas Energy, L.P. (“Atlas Energy”), which was a publicly traded master-limited partnership, was acquired by Targa Resources Corp. and distributed to Atlas Energy’s unitholders 100% of the limited liability company interests in ARP’s general partner, Atlas Energy Group, LLC (“Atlas Energy Group”; NYSE: ATLS). Atlas Energy Group became a separate, publicly traded company and the ultimate parent of the MGP as a result of the distribution. Following the distribution, Atlas Energy Group continues to manage ARP’s operations and activities through its ownership of the ARP’s general partner interest. The Partnership has drilled and currently operates wells located in Pennsylvania, Tennessee and West Virginia. The Partnership has no employees and relies on the MGP for management, which in turn, relies on its parent company, Atlas Energy Group (February 27, 2015 and prior, Atlas Energy), 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 affiliated and/or third-party gas gathering systems. The Partnership intends to produce its wells until they are depleted or become uneconomical to produce, at which time they will be plugged and abandoned or sold. The Partnership does not expect to drill additional wells and expects no additional funds will be required for drilling. The accompanying condensed financial statements, which are unaudited except that the balance sheet at December 31, 2014 is derived from audited financial statements, are presented in accordance with the requirements of Form 10-Q and accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim reporting. They do not include all disclosures normally made in financial statements contained in the Partnership’s Form 10-K. These interim financial statements should be read in conjunction with the audited financial statements and notes thereto presented in the Partnership’s Annual Report on Form 10-K for the year ended December 31, 2014. The results of operations for the three and nine months ended September 30, 2015 may not necessarily be indicative of the results of operations for the full year ended December 31, 2015. The economic viability of the Partnership’s production is based on a variety of factors including proved developed reserves that it can expect to recover through existing wells with existing equipment and operating methods or in which the cost of additional required extraction equipment is relatively minor compared to the cost of a new well; and through currently installed extraction equipment and related infrastructure which is operational at the time of the reserves estimate (if the extraction is by means not involving drilling, completing or reworking a well). There are numerous uncertainties inherent in estimating quantities of proven reserves and in projecting future net revenues. The prices at which the Partnership’s natural gas and oil will be sold are uncertain and the Partnership is not guaranteed a specific natural gas price for the sale of its natural gas production. Changes in natural gas and oil prices have a significant impact on the Partnership’s cash flow and the value of its reserves. Lower natural gas and oil prices may not only decrease the Partnership’s revenues, but also may reduce the amount of natural gas and oil that the Partnership can produce economically. Historically, there has been no need to borrow funds from the MGP to fund operations as the amount of funds generated by the Partnership’s operations has been adequate to fund future operations and distributions to the partners. However, recent declines in commodity prices may challenge the Partnership’s ability to pay its obligations as they become due and its intention to produce its wells until they are depleted, as they may become uneconomical to produce. Accordingly, the MGP determined that there is substantial doubt about the Partnership’s ability to continue as a going concern. The MGP has planned, as necessary, to continue the Partnership’s operations and to fund the Partnership’s operations for at least the next 12 months. The MGP has concluded that such undertaking is sufficient to alleviate the doubt as to the Partnership’s ability to continue as a going concern.

CONDENSED BALANCE SHEETS - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Current assets:
Cash	$ 0	$ 0
Accounts receivable trade–affiliate	48,900	78,100
Asset retirement receivable-affiliate	220,300	16,300
Current portion of derivative assets	10,700	8,000
Total current assets	279,900	102,400
Gas and oil properties, net	1,326,800	2,157,800
Long-term derivative assets	2,400	6,700
TOTAL ASSETS	1,609,100	2,266,900
Current liabilities:
Accounts payable trade-affiliate	362,000
Accrued liabilities	10,900	9,100
Current portion of put premiums payable-affiliate	5,700	5,100
Total current liabilities	378,600	14,200
Asset retirement obligations	3,751,900	3,597,600
Long-term put premiums payable-affiliate	$ 1,500	$ 5,900
Commitments and contingencies
Partners’ (deficit) capital:
Managing general partner’s (deficit) interest	$ (410,900)	$ 68,800
Limited partners’ deficit (1,265.38 units)	(2,113,300)	(1,423,300)
Accumulated other comprehensive income	1,300	3,700
Total partners’ deficit	(2,522,900)	(1,350,800)
TOTAL LIABILITIES AND PARTNERS' CAPITAL	$ 1,609,100	$ 2,266,900

CONDENSED STATEMENT OF CHANGES IN PARTNERS' (DEFICIT) CAPITAL - 9 months ended Sep. 30, 2015 - USD ($)	Total	Managing General Partner	Limited Partners	Accumulated Other Comprehensive (Loss) Income
Beginning balance at Dec. 31, 2014	$ (1,350,800)	$ 68,800	$ (1,423,300)	$ 3,700
Participation in revenues, costs and expenses:
Net production expense	(91,600)	(32,700)	(58,900)
Gain on mark-to-market derivatives	5,900		5,900
Depletion	(67,600)	(29,300)	(38,300)
Impairment	(763,400)	(329,100)	(434,300)
Accretion of asset retirement obligation	(154,300)	(54,100)	(100,200)
General and administrative	(98,700)	(34,500)	(64,200)
Net loss	(1,169,700)	(479,700)	(690,000)
Other comprehensive loss	(2,400)			(2,400)
Ending balance at Sep. 30, 2015	$ (2,522,900)	$ (410,900)	$ (2,113,300)	$ 1,300

Summary of Significant Accounting Policies (Narrative) (Details) - USD ($)	3 Months Ended			6 Months Ended	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Jun. 30, 2014	Jun. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Summary Of Significant Accounting Policies [Line Items]
Allowance for Uncollectible Accounts Receivable	$ 0				$ 0		$ 0
Depletion of Oil and Gas Properties	23,500	$ 48,200			67,600	$ 147,000
Impairment	763,400	0			763,400	0
Federal or state deferred income tax					0
Income tax, penalties and interest expense	0	0			$ 0	0
Additional working interest					7.00%
Unbilled Revenues	48,900				$ 48,900		89,900
Total revenues	80,300	157,500			284,600	739,400
Net (Income) Loss	$ (891,600)	(120,800)			$ (1,169,700)	(165,300)
Distributions to partners						$ 169,700
Due to affiliate							$ 11,800
Overestimated Unbilled Revenues
Summary Of Significant Accounting Policies [Line Items]
Unbilled Revenues			$ 36,000	$ 36,000
Total revenues			36,000	36,000
Net (Income) Loss			$ 36,000	$ 36,000
Adjustment for Overstatement \| Overestimated Unbilled Revenues
Summary Of Significant Accounting Policies [Line Items]
Total revenues		(36,000)
Net (Income) Loss		(36,000)
Distributions to partners		$ 0

Asset Retirement Obligations (Narrative) (Details)	9 Months Ended
Asset Retirement Obligations (Narrative) (Details)	Sep. 30, 2015 USD ($)
Asset Retirement Obligation Disclosure [Abstract]
Net production revenue for future plugging and abandonment costs	$ 220,300

CONDENSED STATEMENTS OF CASH FLOWS - USD ($)	9 Months Ended
CONDENSED STATEMENTS OF CASH FLOWS - USD ($)	Sep. 30, 2015	Sep. 30, 2014
Cash flows from operating activities:
Net loss	$ (1,169,700)	$ (165,300)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depletion	67,600	147,000
Impairment	763,400	0
Non cash (gain) loss on derivative value	(4,600)	6,900
Accretion of asset retirement obligation	154,300	106,000
Changes in operating assets and liabilities:
Decrease in accounts receivable trade-affiliate	29,200	127,300
Increase in asset retirement receivable-affiliate	(204,000)	(16,300)
Increase in accounts payable trade-affiliate	362,000
Increase in accrued liabilities	1,800	600
Decrease in payable to limited partners		(53,900)
Asset retirement obligations settled		(100)
Net cash provided by operating activities		152,200
Cash flows from investing activities:
Proceeds from the sale of tangible equipment		200
Net cash provided by investing activities		200
Cash flows from financing activities:
Distributions to partners		(169,700)
Net cash used in financing activities		(169,700)
Net change in cash and cash equivalents		(17,300)
Cash and cash equivalents at beginning of period	0	17,300
Cash and cash equivalents at end of period	$ 0	$ 0

CONDENSED BALANCE SHEETS (Parenthetical)	Sep. 30, 2015 shares
Statement Of Financial Position [Abstract]
Limited partners' units	1,265.38

Document and Entity Information	9 Months Ended
Document and Entity Information	Sep. 30, 2015 shares
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2015
Document Fiscal Year Focus	2015
Document Fiscal Period Focus	Q3
Entity Registrant Name	ATLAS AMERICA SERIES 25-2004 (B) L.P.
Entity Central Index Key	0001294208
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding	0

CONDENSED STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended		9 Months Ended
CONDENSED STATEMENTS OF OPERATIONS - USD ($)	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
REVENUES
Natural gas, oil and liquid	$ 74,600	$ 157,500	$ 278,700	$ 739,400
Gain on mark-to-market derivative	5,700		5,900
Total revenues	80,300	157,500	284,600	739,400
COSTS AND EXPENSES
Production	104,100	158,300	370,300	543,600
Depletion	23,500	48,200	67,600	147,000
Impairment	763,400	0	763,400	0
Accretion of asset retirement obligation	51,400	35,300	154,300	106,000
General and administrative	29,500	36,500	98,700	108,100
Total costs and expenses	971,900	278,300	1,454,300	904,700
Net loss	(891,600)	(120,800)	(1,169,700)	(165,300)
Allocation of net loss:
Managing general partner	(377,500)	(40,700)	(479,700)	(53,800)
Limited partners	$ (514,100)	$ (80,100)	$ (690,000)	$ (111,500)
Net loss per limited partnership unit	$ (406)	$ (63)	$ (545)	$ (88)

Summary of Significant Accounting Policies (Summary of Gas and Oil Properties) (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Property Plant And Equipment [Line Items]
Total natural gas and oil properties	$ 42,580,600	$ 42,580,600
Accumulated depletion and impairment	(41,253,800)	(40,422,800)
Gas and oil properties, net	1,326,800	2,157,800
Leasehold interests
Property Plant And Equipment [Line Items]
Total natural gas and oil properties	898,600	898,600
Wells and related equipment
Property Plant And Equipment [Line Items]
Total natural gas and oil properties	$ 41,682,000	$ 41,682,000

Commitments and Contingencies	9 Months Ended
Commitments and Contingencies	Sep. 30, 2015
Commitments And Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 7 - COMMITMENTS AND CONTINGENCIES General Commitments Subject to certain conditions, limited partners may present their interests for purchase by the MGP. The purchase price is calculated by the MGP in accordance with the terms of the Partnership Agreement. The MGP is not obligated to purchase more than 5% of the total outstanding units in any calendar year. In the event that the MGP is unable to obtain the necessary funds, it may suspend its purchase obligation. Beginning one year after each of the Partnership’s wells has been placed into production, the MGP, as operator, may retain $200 per month per well to cover estimated future plugging and abandonment costs. As of September 30, 2015, the MGP has withheld $220,300 of net production revenue for future plugging and abandonment costs. Legal Proceedings The Partnership is a party to various routine legal proceedings arising out of the ordinary course of its business. Management believes that none of these actions, individually or in the aggregate, will have a material adverse effect on the Partnership’s financial condition or results of operations. Affiliates of the MGP and their subsidiaries are party to various routine legal proceedings arising in the ordinary course of their respective businesses. The MGP’s management believes that none of these actions, individually or in the aggregate, will have a material adverse effect on the MGP’s financial condition or results of operations.

Description of Business (Details)		9 Months Ended
Description of Business (Details)	Feb. 27, 2015	Sep. 30, 2015
Description Of Business [Line Items]
Atlas America Series 25-2004 (B) L.P. Formation Date		Jan. 21, 2004
Atlas Energy Group \| Atlas Energy \| Spin Off
Description Of Business [Line Items]
Percentage of limited liability company interests distributed to unitholders	100.00%

Derivative Instruments (Narrative) (Details) - USD ($)	9 Months Ended
Derivative Instruments (Narrative) (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Derivative [Line Items]
Net derivative assets	$ 10,700	$ 8,000
Accumulated other comprehensive income	1,300	3,700
Current portion of put premiums payable-affiliate	5,700	5,100
Long-term put premiums payable-affiliate	1,500	$ 5,900
Other Comprehensive Income
Derivative [Line Items]
Cash Flow Hedge Gain (Loss) to be Reclassified within Twelve Months	1,200
Net Deferred Gain (Loss) to be Reclassified into Net Income in Later Periods	100
Allocation To Limited Partner Only \| Other Comprehensive Income
Derivative [Line Items]
Net Derivative Gains (Losses) Limited Partner	$ (1,900)

CONDENSED STATEMENTS OF COMPREHENSIVE LOSS - USD ($)	3 Months Ended		9 Months Ended
CONDENSED STATEMENTS OF COMPREHENSIVE LOSS - USD ($)	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Statement Of Income And Comprehensive Income [Abstract]
Net loss	$ (891,600)	$ (120,800)	$ (1,169,700)	$ (165,300)
Other comprehensive loss (gain):
Unrealized holding gain (loss) on cash flow hedging contracts		3,100		(5,700)
Difference in estimated hedge gains receivable	(2,400)	(700)		15,100
Less: reclassification adjustment for realized (loss) gain of cash flow hedges in net loss	1,600	(900)	(2,400)	(11,200)
Total other comprehensive (loss) gain	(800)	1,500	(2,400)	(1,800)
Comprehensive loss	$ (892,400)	$ (119,300)	$ (1,172,100)	$ (167,100)