Mewbourne Energy Partners 09-a 10-Q 14 Nov 13 2013 Q3 Quarterly report Financial data

Document_And_Entity_Informatio

Document And Entity Information	9 Months Ended
	Sep. 30, 2013
Document And Entity Information	'
Entity Central Index Key	'0001462103
Entity Registrant Name	'MEWBOURNE ENERGY PARTNERS 09-A, L.P.
Document Type	'10-Q
Document Period End Date	30-Sep-13
Current Fiscal Year End Date	'--12-31
Amendment Flag	'false
Entity Filer Category	'Smaller Reporting Company
Is Entity a Well-known Seasoned Issuer?	'No
Is Entity a Voluntary Filer?	'No
Is Entity's Reporting Status Current?	'Yes
Document Fiscal Period Focus	'Q3
Document Fiscal Year Focus	'2013

CONDENSED_BALANCE_SHEETS_Unaud

CONDENSED BALANCE SHEETS (Unaudited) (USD $)	Sep. 30, 2013	Dec. 31, 2012
ASSETS	'	'
Cash and cash equivalents	$18,706	$46,485
Accounts receivable, affiliate	1,637,562	1,569,211
Prepaid state taxes	15,000	7,500
Total current assets	1,671,268	1,623,196
Oil and gas properties at cost, full-cost method	63,717,089	63,695,926
Less accumulated depreciation, depletion, amortization and impairment	-31,889,927	-28,515,047
Net oil and gas properties at cost, full-cost method	31,827,162	35,180,879
Total assets	33,498,430	36,804,075
LIABILITIES AND PARTNERS' CAPITAL	'	'
Accounts payable, affiliate	242,492	179,041
Total current liabilities	242,492	179,041
Asset retirement obligation	1,053,997	1,033,851
Partners' capital	32,201,941	35,591,183
Total liabilities and partners' capital	$33,498,430	$36,804,075

CONDENSED_STATEMENTS_OF_OPERAT

CONDENSED STATEMENTS OF OPERATIONS (Unaudited) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Revenues and other income:	'	'	'	'
Oil sales	$1,518,673	$2,038,900	$4,907,485	$7,593,237
Gas sales	844,267	787,993	2,617,549	2,955,389
Interest income	'	'	'	420
Total revenues and other income	2,362,940	2,826,893	7,525,034	10,549,046
Expenses:	'	'	'	'
Lease operating expense	379,453	334,926	1,129,198	1,100,658
Production taxes	98,631	100,629	313,503	519,539
Administrative and general expense	103,732	43,473	311,018	393,564
Depreciation, depletion, and amortization	619,700	1,000,726	2,096,515	3,300,720
Cost ceiling write-down	'	5,435,445	1,286,337	5,435,445
Asset retirement obligation accretion	10,445	9,937	31,219	29,791
Total expenses	1,211,961	6,925,136	5,167,790	10,779,717
Net income (loss)	$1,150,979	($4,098,243)	$2,357,244	($230,671)
Basic and diluted net income (loss) per partner interest (13,242 interests outstanding)	$86.92	($309.49)	$178.01	($17.42)

CONDENSED_STATEMENTS_OF_OPERAT1

CONDENSED STATEMENTS OF OPERATIONS (Parenthetical)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Income Statement [Abstract]	'	'	'	'
Interests outstanding	13,242	13,242	13,242	13,242

CONDENSED_STATEMENT_OF_CHANGES

CONDENSED STATEMENT OF CHANGES IN PARTNERS' CAPITAL (Unaudited) (USD $)	9 Months Ended
	Sep. 30, 2013
Statement of Partners' Capital [Abstract]	'
Balance, beginning	$35,591,183
Cash distributions	-5,746,486
Net income	2,357,244
Balance, ending	$32,201,941

CONDENSED_STATEMENTS_OF_CASH_F

CONDENSED STATEMENTS OF CASH FLOWS (Unaudited) (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Cash flows from operating activities:	'	'
Net income (loss)	$2,357,244	($230,671)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:	'	'
Depreciation, depletion, and amortization	2,096,515	3,300,720
Cost ceiling write-down	1,286,337	5,435,445
Asset retirement obligation accretion	31,219	29,791
Plugging and abandonment cost paid from asset retirement obligation	-8,539	'
Changes in operating assets and liabilities:	'	'
Accounts receivable, affiliate	-68,351	977,524
Prepaid state taxes	-7,500	74,151
Accounts payable, affiliate	63,451	-136,944
Net cash provided by operating activities	5,750,376	9,450,016
Cash flows from investing activities:	'	'
Purchase and development of oil and gas properties	-31,669	-480,878
Net cash used in investing activities	-31,669	-480,878
Cash flows from financing activities:	'	'
Cash distributions to partners	-5,746,486	-8,973,910
Net cash used in financing activities	-5,746,486	-8,973,910
Net decrease in cash and cash equivalents	-27,779	-4,772
Cash and cash equivalents, beginning of period	46,485	111,036
Cash, end of period	18,706	106,264
Supplemental Cash Flow Information:	'	'
Non-cash changes to net oil & gas properties related to asset retirement obligation liabilities	($2,534)	($2,749)

Description_of_Business

Description of Business	9 Months Ended
	Sep. 30, 2013
Description Of Business	'
Description of Business	'
	1. Description of Business
	Mewbourne Energy Partners 09-A, L.P., (the “Registrant” or the “Partnership”), a Delaware limited partnership engaged primarily in oil and gas development and production in Texas, Oklahoma, and New Mexico, was organized on February 26, 2009. The offering of limited and general partner interests began May 1, 2009 as a part of a private placement pursuant to Section 4(2) of the Securities Act of 1933 and Regulation D promulgated thereunder, and concluded August 28, 2009, with total investor contributions of $66,210,000 originally being sold to accredited investors of which $62,140,000 were sold to accredited investors as general partner interests and $4,070,000 were sold to accredited investors as limited partner interests. During 2011, all general partner equity interests were converted to limited partner equity interests. In accordance with the laws of the State of Delaware, Mewbourne Development Corporation (“MD”), a Delaware Corporation, has been appointed as the Partnership’s managing general partner. MD has no significant equity interest in the Partnership.

Summary_of_Significant_Account

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2013
Summary Of Significant Accounting Policies	'
Summary of Significant Accounting Policies	'
	2. Summary of Significant Accounting Policies
	Reference is hereby made to the Registrant’s Annual Report on Form 10-K for 2012, which contains a summary of significant accounting policies followed by the Partnership in the preparation of its financial statements. These policies are also followed in preparing the quarterly report included herein.
	In the opinion of management, the accompanying unaudited financial statements contain all adjustments of a normal recurring nature necessary to present fairly our financial position, results of operations, cash flows and partners’ capital for the periods presented. The results of operations for the interim periods are not necessarily indicative of the final results expected for the full year.

Accounting_For_Oil_And_Gas_Pro

Accounting For Oil And Gas Producing Activities	9 Months Ended
	Sep. 30, 2013
Accounting For Oil And Gas Producing Activities	'
Accounting For Oil And Gas Producing Activities	'
	3. Accounting for Oil and Gas Producing Activities
	The Partnership follows the full-cost method of accounting for its oil and gas activities. Under the full-cost method, all productive and non-productive costs incurred in the acquisition, exploration and development of oil and gas properties are capitalized. Depreciation, depletion and amortization of oil and gas properties subject to amortization is computed on the units-of-production method based on the proved reserves underlying the oil and gas properties. At September 30, 2013 and 2012, all capitalized costs were subject to amortization. Proceeds from the sale or other disposition of properties are credited to the full cost pool. Gains and losses on the sale or other disposition of properties are not recognized unless such adjustments would significantly alter the relationship between capitalized costs and the proved oil and gas reserves. Capitalized costs are subject to a quarterly ceiling test that limits such costs to the aggregate of the present value of future net cash flows of proved reserves and the lower of cost or fair value of unproved properties. The cost ceiling write-downs occurring during the nine months ended September 30, 2012 and 2013 were as follows: $5,435,445 at September 30, 2012 and $1,286,337 at September 30, 2013. These were due to lower average oil and gas prices for the twelve months preceding each of these dates.

Asset_Retirement_Obligations

Asset Retirement Obligations	9 Months Ended
	Sep. 30, 2013
Asset Retirement Obligations	'
Asset Retirement Obligations	'
	3. Accounting for Oil and Gas Producing Activities
	The Partnership follows the full-cost method of accounting for its oil and gas activities. Under the full-cost method, all productive and non-productive costs incurred in the acquisition, exploration and development of oil and gas properties are capitalized. Depreciation, depletion and amortization of oil and gas properties subject to amortization is computed on the units-of-production method based on the proved reserves underlying the oil and gas properties. At September 30, 2013 and 2012, all capitalized costs were subject to amortization. Proceeds from the sale or other disposition of properties are credited to the full cost pool. Gains and losses on the sale or other disposition of properties are not recognized unless such adjustments would significantly alter the relationship between capitalized costs and the proved oil and gas reserves. Capitalized costs are subject to a quarterly ceiling test that limits such costs to the aggregate of the present value of future net cash flows of proved reserves and the lower of cost or fair value of unproved properties. The cost ceiling write-downs occurring during the nine months ended September 30, 2012 and 2013 were as follows: $5,435,445 at September 30, 2012 and $1,286,337 at June 30, 2013. These were due to lower average oil and gas prices for the twelve months preceding each of these dates.

Related_Party_Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2013
Related Party Transactions [Abstract]	'
Related Party Transactions	'
	5. Related Party Transactions
	In accordance with the laws of the State of Delaware, Mewbourne Development Corporation (“MD”), a Delaware Corporation, has been appointed as the Partnership’s managing general partner. MD has no significant equity interest in the Partnership. Mewbourne Oil Company (“MOC”) is operator of oil and gas properties owned by the Partnership. Mewbourne Holdings, Inc. is the parent of both MD and MOC. Substantially all transactions are with MD and MOC.
	In the ordinary course of business, MOC will incur certain costs that will be passed on to owners of the well for which the costs were incurred. The Partnership will receive their portion of these costs based upon their ownership in each well incurring the costs. These costs are referred to as operator charges and are standard and customary in the oil and gas industry. Operator charges include recovery of gas marketing costs, fixed rate overhead, supervision, pumping, and equipment furnished by the operator, some of which will be included in the full cost pool pursuant to Rule 4-10(c)(2) of Regulation S-X. Services and operator charges are billed in accordance with the program and partnership agreements.
	In consideration for services rendered by MD in managing the business of the Partnership, the Partnership during each of the initial three years of the Partnership will pay to MD a management fee in the amount equal to .75% of the subscriptions by the investor partners to the Partnership. The Partnership will include the management fee as part of the full cost pool pursuant to 4-10(c)(2) of Regulation S-X.
	In accordance with the Partnership agreement, during any particular calendar year the total amount of administrative expenses allocated to the Partnership by MOC shall not exceed the greater of (a) 3.5% of the Partnership’s gross revenue from the sale of oil and natural gas production during each year (calculated without any deduction for operating costs or other costs and expenses) or (b) the sum of $50,000 plus .25% of the capital contributions of limited and general partners.
	The Partnership participates in oil and gas activities through the Program. The Partnership and MD are the parties to the Program, and the costs and revenues are allocated between them as follows:
				Partnership	MD
	Revenues:
		Proceeds from disposition of depreciable and depletable properties		75%	25%
		All other revenues		75%	25%
	Costs and expenses:
		Organization and offering costs (1)		0%	100%
		Lease acquisition costs (1)		0%	100%
		Tangible and intangible drilling costs (1)		100%	0%
		Operating costs, reporting and legal expenses, general and
			administrative expenses and all other costs	75%	25%
	-1	Pursuant to the Program, MD must contribute 100% of organization and offering costs and lease acquisition costs which should approximate 15% of total capital costs. To the extent that organization and offering costs and lease acquisition costs are less than 15% of total capital costs, MD is responsible for tangible drilling costs until its share of the Program’s total capital costs reaches approximately 15%. The Partnership’s financial statements reflect its respective proportionate interest in the Program.

Asset_Retirement_Obligations_T

Asset Retirement Obligations (Tables)	9 Months Ended
	Sep. 30, 2013
Asset Retirement Obligations Tables	'
A reconciliation of the Partnership's liability for well plugging and abandonment costs	'
	A reconciliation of the Partnership’s liability for well plugging and abandonment costs for the nine months ended September 30, 2013 and the year ended December 31, 2012 is as follows:
		September 30,			December 31,
		2013			2012
	Balance, beginning of period	$	1,033,851		$	995,271
	Liabilities incurred		4,421			2,806
	Liabilities reduced due to settlements and plugging and abandonments		(15,494	)		(3,952	)
	Accretion expense		31,219			39,726
	Balance, end of period	$	1,053,997		$	1,033,851

Related_Party_Transactions_Tab

Related Party Transactions (Tables)	9 Months Ended
	Sep. 30, 2013
Related Party Transactions Tables	'
Costs and revenues allocated between Partnership and MD	'
	The Partnership participates in oil and gas activities through the Program. The Partnership and MD are the parties to the Program, and the costs and revenues are allocated between them as follows:
				Partnership	MD
	Revenues:
		Proceeds from disposition of depreciable and depletable properties		75%	25%
		All other revenues		75%	25%
	Costs and expenses:
		Organization and offering costs (1)		0%	100%
		Lease acquisition costs (1)		0%	100%
		Tangible and intangible drilling costs (1)		100%	0%
		Operating costs, reporting and legal expenses, general and
			administrative expenses and all other costs	75%	25%
	-1	Pursuant to the Program, MD must contribute 100% of organization and offering costs and lease acquisition costs which should approximate 15% of total capital costs. To the extent that organization and offering costs and lease acquisition costs are less than 15% of total capital costs, MD is responsible for tangible drilling costs until its share of the Program’s total capital costs reaches approximately 15%. The Partnership’s financial statements reflect its respective proportionate interest in the Program.

Description_of_Business_Detail

Description of Business (Details Narrative) (USD $)	4 Months Ended
	Aug. 28, 2009
Description Of Business Details Narrative	'
Investor contributions, total	$66,210,000
General Partners investor contributions	62,140,000
Limited Partners investor contributions	$4,070,000

Accounting_For_Oil_And_Gas_Pro1

Accounting For Oil And Gas Producing Activities (Details Narrative) (USD $)	3 Months Ended			9 Months Ended
	Sep. 30, 2013	Jun. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Accounting For Oil And Gas Producing Activities	'	'	'	'	'
Cost ceiling write-down	'	$1,286,337	$5,435,445	$1,286,337	$5,435,445

Asset_Retirement_Obligations_D

Asset Retirement Obligations (Details) (USD $)	9 Months Ended	12 Months Ended
	Sep. 30, 2013	Dec. 31, 2012
Partnership's liability for well plugging and abandonment costs	'	'
Balance, beginning of period	$1,033,851	$995,271
Liabilities incurred	4,421	2,806
Liabilities reduced due to settlements and plugging and abandonments	-15,494	-3,952
Accretion expense	31,219	39,726
Balance, end of period	$1,053,997	$1,033,851

Related_Party_Transactions_Det

Related Party Transactions (Details Narrative) (USD $)	9 Months Ended
	Sep. 30, 2013
Description of management control	'In accordance with the laws of the State of Delaware, Mewbourne Development Corporation ("MD"), a Delaware Corporation, has been appointed as the Partnership's managing general partner. MD has no significant equity interest in the Partnership. Mewbourne Oil Company ("MOC") is operator of oil and gas properties owned by the Partnership. Mewbourne Holdings, Inc. is the parent of both MD and MOC. Substantially all transactions are with MD and MOC.
Description of allocated administrative expenses	'In accordance with the Partnership agreement, during any particular calendar year the total amount of administrative expenses allocated to the Partnership by MOC shall not exceed the greater of (a) 3.5% of the Partnership's gross revenue from the sale of oil and natural gas production during each year (calculated without any deduction for operating costs or other costs and expenses) or (b) the sum of $50,000 plus .25% of the capital contributions of limited and general partners.
Percentage of Partnership's gross revenue from sale of oil and gas	3.50%
Amount of administrative fees allocated	$50,000
Percentage of capital contributions of limited and general partners	0.25%
Mewbourne Development Corporation	'
Subscriptions by the investor partners to partnership paid as management fee, percent	0.75%

Related_Party_Transactions_Det1

Related Party Transactions (Details)	9 Months Ended
	Sep. 30, 2013
Revenues:	'
Proceeds from disposition of depreciable and depletable properties	75.00%
All other revenues	75.00%
Costs and expenses:	'
Organization and offering costs	0.00%	[1]
Lease acquisition costs	0.00%	[1]
Tangible and intangible drilling costs	100.00%	[1]
Operating costs, reporting and legal expenses, general and administrative expenses and all other costs	75.00%
Mewbourne Development Corporation	'
Revenues:	'
Proceeds from disposition of depreciable and depletable properties	25.00%
All other revenues	25.00%
Costs and expenses:	'
Organization and offering costs	100.00%	[1]
Lease acquisition costs	100.00%	[1]
Tangible and intangible drilling costs	0.00%	[1]
Operating costs, reporting and legal expenses, general and administrative expenses and all other costs	25.00%
Total capital costs, (percent)	15.00%
[1]	Pursuant to the Program, MD must contribute 100% of organization and offering costs and lease acquisition costs which should approximate 15% of total capital costs. To the extent that organization and offering costs and lease acquisition costs are less than 15% of total capital costs, MD is responsible for tangible drilling costs until its share of the Program's total capital costs reaches approximately 15%. The Partnership's financial statements reflect its respective proportionate interest in the Program.