XML 52 R9.htm IDEA: XBRL DOCUMENT v3.20.1
Note 2 - Basis of Consolidation and Presentation
3 Months Ended
Mar. 31, 2020
Notes to Financial Statements  
Basis of Accounting [Text Block]
2.
BASIS OF CONSOLIDATION AND PRESENTATION
 
The consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”).  The condensed consolidated balance sheet as of
March 31, 2020
, the condensed consolidated statements of operations for the
three
months ended
March 31, 2019
and
2020
, the condensed consolidated statements of changes in partners’ capital (deficit) for the
three
months ended
March 31, 2019
and
2020
, and the condensed consolidated statements of cash flows for the
three
months ended
March 31, 2019
and
2020
, are unaudited.  In the opinion of management, the unaudited condensed consolidated financial statements have been prepared on the same basis as the audited financial statements and include all adjustments necessary to state fairly the financial position and results of operations for the respective interim periods.  All adjustments are of a recurring nature unless otherwise disclosed herein.  The
2019
year-end condensed consolidated balance sheet data was derived from audited financial statements but does
not
include all disclosures required by GAAP.  These unaudited condensed consolidated financial statements and notes should be read in conjunction with the consolidated financial statements and notes thereto included in the Partnership’s annual report on Form
10
-K for the year ended
December 31, 2019
, filed with the Securities and Exchange Commission (the “SEC”) on
March 26, 2020 (
the “
2019
Form
10
-K”).  Interim financial results are
not
necessarily indicative of the results to be expected for an annual period.  The Partnership’s significant accounting policies are consistent with those disclosed in Note
3
of the Notes to Consolidated Financial Statements in its
2019
Form
10
-K.