MDS Energy Public 2013-a (MDSE) 10-Q 15 May 14 2014 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Mar. 31, 2014
Entity Registrant Name	'MDS ENERGY PUBLIC 2013-A LP
Entity Central Index Key	'0001551390
Trading Symbol	'mdse
Current Fiscal Year End Date	'--12-31
Entity Filer Category	'Smaller Reporting Company
Document Type	'10-Q
Document Period End Date	31-Mar-14
Amendment Flag	'false
Document Fiscal Year Focus	'2014
Document Fiscal Period Focus	'Q1
Limited Partner	'
Entity Partnership Units Outstanding	15.5
General Partner	'
Entity Partnership Units Outstanding	1,493.03

Condensed_Balance_Sheet

Condensed Balance Sheet (USD $)	Mar. 31, 2014	Dec. 31, 2013
Current Assets	'	'
Cash and Cash Equivalents	$42	$1,312,723
Total Current Assets	42	1,312,723
Drilling advances to Managing General Partner	9,167,065	15,001,000
Oil and Gas properties, successful efforts method	5,958,922	124,987
Oil and Gas properties - net	5,958,922	124,987
Total Assets	15,126,029	16,438,710
Current liabilities	'	'
Due to Managing General Partner	86,987	2,448,088
Total liabilities	86,987	2,448,088
Partners' Equity	15,039,042	15,038,885
Subscription Receivable	'	-1,048,263
Partners' Equity	15,039,042	13,990,622
Total liabilities and partners' equity	$15,126,029	$16,438,710

Statement_of_Partners_Equity_u

Statement of Partners' Equity (unaudited) (USD $)	Investor Partners	Managing General Partner	Subscription Receivable	Total
Balance at Dec. 31, 2013	$14,927,939	$110,946	($1,048,263)	$13,990,622
Increase (Decrease) in Partners' Capital [Roll Forward]	'	'	'	'
Collection of Subscription Receivable	'	'	1,048,263	1,048,263
Net Income	132	25	'	157
Balance at Mar. 31, 2014	$14,928,071	$110,971	'	$15,039,042

Statement_of_Operations_unaudi

Statement of Operations (unaudited) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Other income (expense)	'	'
Other income (expense) - net	$157	'
Net Income (loss)	$157	'

Statement_of_Cash_Flows_unaudi

Statement of Cash Flows (unaudited) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Cash flows from operating activities	'	'
Net income (loss)	$157	'
Adjustments to reconcile net income (loss) to cash used in operations	'	'
Net cash used in operating activities	157	'
Cash flows from investing activities	'	'
Drilling Advances paid to the Managing General Partner	5,833,935	'
Oil and Gas Properties	-5,833,935	'
Net cash used for investing activities	0	'
Cash flows from financing activities	'	'
Collection of Subscription Receivable	1,048,263	100
Advances from the Managing General Partner	-2,361,101	'
Net cash (used) provided by financing activities	-1,312,838	100
Net change in cash and cash equivalents	-1,312,681	100
Cash and cash equivalents at beginning of year	1,312,723	'
Cash and cash equivalents at end of year	$42	$100

ORGANIZATION_AND_NATURE_OF_OPE

ORGANIZATION AND NATURE OF OPERATIONS	3 Months Ended
	Mar. 31, 2014
Organization and Nature Of Operations [Abstract]	'
ORGANIZATION AND NATURE OF OPERATIONS	'
	NOTE 1 - ORGANIZATION AND NATURE OF OPERATIONS
	On May 3, 2012 (date of inception), MDS Energy Public 2013-A LP (Partnership), a Delaware limited partnership, was formed for the purpose of drilling developmental natural gas wells. The Partnership has a maximum 50-year term, although the Partnership intends to terminate when all of the wells invested in by the Partnership become uneconomical to continue to operate, which may be approximately 15 years or longer. The Partnership was formed by MDS Energy Development, LLC (MDS), a related party, as the MGP and M/D Gas, Inc. (M/D), a related party. In accordance with the terms of the limited partnership agreement, the Managing General Partner (MGP) is authorized to manage all activities of the Partnership and initiates and completes substantially all transactions.
	On May 2, 2013, the Partnership’s registration statement on Form S-1 (File No. 333-181993, 333-181993-01, 333-181993-02 and 333-181993-03) was declared effective for the Partnership’s public offering pursuant to which the Partnership has begun soliciting potential investors on a “best efforts” basis. As of December 31, 2013, the Partnership sold 1,508.53 units and received gross proceeds of $15,001,000 which were paid to the MGP acting as operator and general drilling contractor under the Partnership’s drilling and operating agreement. The MGP contributed leases, tangible equipment, and paid all syndication and offering costs, excluding sales commissions for a total capital contribution of approximately $1,325,067. The proceeds from the offering will be used to cover intangible drilling costs and equipment associated with the drilling of developmental natural gas wells in the Marcellus Shale formation in Pennsylvania.
	General partner units will be automatically converted by the Partnership to limited partners units upon the drilling and completion of all of the Partnership’s wells. A well is deemed to be completed when production equipment is installed, even though the well may not yet be connected to a pipeline for production of oil or natural gas.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2014
Accounting Policies [Abstract]	'
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	A summary of significant accounting policies consistently applied by management in the preparation of the accompanying balance sheets follows:
	Use of Estimates - The preparation of the balance sheet in accordance with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the amounts reported in the balance sheet and accompanying notes. Actual results could differ from those estimates. Estimates that are particularly significant to the balance sheet include estimates of natural gas revenue, natural gas reserves and future cash flows from natural gas properties.
	Cash Equivalents-The carrying amounts of the Partnership’s cash equivalents approximate fair values because of the short maturities of these instruments. The Partnership maintains cash deposits that might at times exceed federally insured amounts. The Partnership considers all highly liquid investments with a remaining maturity of three months or less at the time of purchase to be cash equivalents.
	Prepaid Drilling Programs - The Partnership has invested cash received in the offering with a related party that will be utilized in the future drilling efforts related to the exploration and production of natural gas and oil.
	Leased Property - Leased property was contributed by the MGP, and will be utilized in the drilling efforts of the Partnership and are included in oil and gas properties on the balance sheet.
	Organizational and Offering Costs - The MGP has paid all organizational and offering expenses, excluding sales commissions. $1,200,080 in these costs have been incurred. The organizational and offering costs paid by the MGP were the MGPs capital contributions.  The MGP incurred and contributed the maximum, 8% of the  subscription proceeds, to the Partnership.
	Oil and Gas Properties - The Partnership uses the successful efforts method of accounting for gas producing activities. Costs to acquire mineral interests in gas properties and to drill and equip wells are capitalized. Depreciation and depletion are computed on a field-by-field basis by the unit-of-production method based on periodic estimates of oil and gas reserves. Undeveloped leaseholds and proved properties will be assessed periodically or whenever events or circumstances indicate that the carrying amount of these assets may not be recoverable. Proved properties will be assessed based on estimates of future cash flows. Costs to drill exploratory wells that do not find proved reserves, geological and geophysical costs, and costs of carrying and retaining unproved properties will be expensed.
	Impairment of Long-Lived Assets- Impairment of long-lived assets is recorded when indicators of impairment are present and the undiscounted cash flows estimated to be generated by those assets are less than the assets’ carrying value. There was no impairment as of March 31, 2014 or December 31, 2013.  The Partnership has not begun to accrue for any future asset retirement obligation and will do so upon completion of the wells.  In addition, the Partnership Agreement provides for the withholding of $200 per well per month from distributions, to fund this future obligation, after the well has been productive for 1 year.
	Proceeds from the Sale of Wells/Leases- If the partner’s  capital accounts are adjusted to reflect the simulated depletion of a natural gas or oil property of the Partnership, then the portion of the total amount realized by the Partnership on the taxable disposition of the property that represents recovery of its simulated tax basis in the property shall be allocated to the parties in the same proportion as the aggregate adjusted tax basis of the property was allocated to the partner’s or their predecessors in interest. If thepartner’s capital accounts are adjusted to reflect the actual depletion of a natural gas or oil property of the Partnership, then the portion of the total amount realized by the Partnership on the taxable disposition of the property the equals the partner’s aggregate remaining adjusted tax basis in the property shall be allocated to the partner’s in the proportion to their respective remaining adjusted tax basis in the property. The amount equal to the difference, if any, between the fair market value of the lease at the time it was contributed to the Partnership and its simulated or actual adjusted tax basis at the time shall be allocated to the MGP. Any excess shall be credited generally in accordance with the sharing ratio utilized for the allocation of production revenues.
	Production Revenues - The MGP and the investors in the Partnership will share in all of the Partnership’s production revenues in the same percentage as their respective capital contribution bears to the Partnership’s total net capital contributions, except that the MGP will receive an additional 8% of the Partnership’s production revenues.
	Asset Retirement Obligations - The Partnership recognizes an estimated liability for the plugging and abandonment of its gas wells and related facilities (see Note 7). 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.
	Income Taxes - Since the taxable income or loss of the Partnership is reported in the separate tax returns of the individual partners, no provision has been made for income taxes by the Partnership. Accounting for uncertainty in income taxes requires financial statement recognition, measurement and disclosure of uncertain tax positions recognized in an enterprise’s financial statements. Under this guidance, income tax positions must meet a more-likely-than-not recognition threshold at the effective date to be recognized upon the adoption of the standard. The Partnership did not have any unrecognized tax benefits, and there was no effect on its financial condition or results of operations as a result of implementing this standard. When necessary, the Partnership would accrue penalties and interest related to unrecognized tax benefits as a component of income tax expense. The Partnership will file a U.S. federal income tax return, but income will be passed through to the partners.
	Transfers and Presentments - There is no established public trading market for the Partnership’s units and the Partnership does not anticipate that a market for the Partnership’s units will develop. The Partnership’s units may be transferred only in accordance with the provisions of the Partnership Agreement which require:
		●	the MGP may require an opinion of counsel that registration under applicable federal and state law is not required;
		●	the transfer not result in materially adverse tax consequences to the Partnership; and ;
		●	the transfer must not contravene any terms of the Partnership Agreement.
	An assignee of a unit may become a substituted partner only upon meeting the following conditions:
		●	the assignor gives the assignee the right;
		●	the assignee pays to the Partnership all costs and expenses incurred in connection with the substitution; and
		●	the assignee executes and delivers the instruments, which the MGP requires to effect the substitution and to confirm his or her agreement to be bound by the terms of the Partnership Agreement.
	A substitute partner is entitled to all of the rights of full ownership of the assigned units, including the right to vote.
	Investor Partners may request that the MGP repurchase their units at any time beginning with the fifth anniversary after December 31, 2013 provided that certain conditions are met. The repurchase price is set at the greater of the partner’s share of (i) predominantly 70% of the Partnerships present worth of future net revenues from the proved reserves as determined under the last reserve report and is reduced by an amount equal to all of the Partnership’s debts or (ii) an amount equal to three times the total amount of distributions paid by the Partnership to the participant during the previous twelve months. The MGP is also permitted to adjust the purchase price under certain conditions for changes occurring after the date of the presentment request. Repurchase requests are fulfilled by the MGP on a first-come, first-served basis and may not exceed 5% of the total units outstanding. The MGP may suspend the presentment feature at any time if it determines that it does not have sufficient cash flow or it is unable to borrow funds on terms it deems reasonable.
	Subsequent Events - Subsequent events are defined as events or transactions that occur after the balance sheet date, but before the financial statements are issued or are available to be issued. Management has considered for disclosure any material subsequent events through the date the financial statements were issued and concluded that no subsequent events, other than those already disclosed within the notes to the financial statements, have occurred that would require recognition in the financial statements or disclosure in the notes to the financial statements.

PARTICIPATION_IN_COSTS_AND_REV

PARTICIPATION IN COSTS AND REVENUES	3 Months Ended
	Mar. 31, 2014
Partners Participation In Costs and Revenues [Abstract]	'
PARTICIPATION IN COSTS AND REVENUES	'
	NOTE 3 - PARTICIPATION IN COSTS AND REVENUES
	The following table sets forth how the Partnership’s costs and revenues will be charged and credited between the MGP and investors in the Partnership, after deducting from the Partnership’s gross revenues the landowner royalties and any other lease burdens. Some of the line items in the table do not have percentages stated, because the percentages will be determined either by the actual costs incurred by the Partnership to drill and complete its wells or by the final amount of the MGP’s capital contribution to the Partnership, which will not be known until after all of the Partnership’s wells have been drilled and completed.
	Managing General
				Partner		Units Issued
						by the
						Partnership
	Partnership costs:
	Dealer-Manager fee and organization and offering costs, except sales commissions			100	%	0	%
	Sales Commissions (1)			0	%	100	%
	Lease costs			100	%	0	%
	Intangible drilling costs (2)			0	%	100	%
	Equipment costs (3)			0	%	100	%
	Operating, administrative, direct and all other costs				-4		-4
	Partnership revenues:
	Interest income on subscription proceeds (5)			0	%	100	%
	Equipment proceeds (3)			0	%	100	%
	All other revenues including production revenues and other interest income				(5)(6)(7)		(5)(6)(7)
		1	The subscription proceeds were used to pay 100% of the sales commissions as discussed in the “Plan Distribution”.
		2	The subscription proceeds were used to pay 100% of the intangible drilling costs incurred by the Partnership in drilling and completing its wells.
		3	The subscription proceeds of investors in the Partnership were used to pay 100% of the equipment costs incurred by the Partnership in drilling and completing its wells. Equipment proceeds, if any and depreciation will also be allocated 100% to investors in the Partnership.
		4	These costs, which will also include plugging and abandonment costs of the wells after the wells have been drilled, produced and depleted, will be charged to the parties in the same ratio as the related production revenues being credited.
		5	The subscription proceeds earned interest until the escrow account was broken. This interest was credited to the investors’ account. All other interest income, including interest earned on the deposit of operating revenues, will be credited as natural gas production revenues are credited.
		6	The MGP and the investors will share in all of the Partnership’s other revenues in the same percentage that their respective capital contributions bear to the Partnership’s total capital contributions, except that the MGP will receive an additional 8% of the Partnership’s revenues.
		7	If a portion of the MGP’s Partnership net production revenue is subordinated, then the actual allocation of Partnership net production revenues between the MGP and the investors will vary from the allocation described in (6) above.

PARTNERS_CAPITAL

PARTNERS CAPITAL	3 Months Ended
	Mar. 31, 2014
Partners' Capital Notes [Abstract]	'
PARTNERS CAPITAL	'
	NOTE 4 – PARTNERS CAPITAL
	MDS incurred organization and offering costs of $1,200,080. Offering costs were accounted for as a reduction in the capital contributions as of December 31, 2013. Organizational expenses were expensed by the Partnership. Additionally, MDS contributed leased property valued at $124,987 that was included as a contribution of partners’ capital. MDS is responsible for lease costs and 100% of the organization and offering costs, except sales commissions. Offering and organizational costs incurred by MDS will be recorded as a reduction of capital contributions equal to the costs incurred by MDS through the completion of the Partnership offering, not to exceed 8% of Partnership subscription proceeds.
	A unit in the Partnership represents the individual interest of an investor partner in the Partnership. Transfers and assignments of units are restricted.
	Furthermore, beginning five years after the offering terminates, investor partners may request that MDS repurchase units provided certain conditions are met.
	The Partnership Agreement provides that MDS shall review the accounts of the Partnership at least monthly to determine whether cash distributions are appropriate and the amount to be distributed, if any.
	The Partnership Agreement provides for the enhancement of investor cash distributions if the Partnership does not meet a performance standard defined in the agreement during the first 8 years of operations beginning the earlier of the first full year of operation after all wells begin production or 12 months after the final closing of the Partnership. In general, if the cumulative distributions to the investors is less than 10% of their subscriptions for years 1 through 5 and 7.5% of their subscriptions for years 6 through 8, MDS will subordinate up to 60% of its share, as MGP, of Partnership net production revenues.
	Subsequent to December 31, 2013, the Partnership received approximately $1,048,000 of cash deposits for subscriptions receivable as of December 31, 2013. Cash on hand at December 31, 2013 was approximately $1,313,000. The MGP advanced to the Partnership approximately $2,361,000 at December 31, 2013, so that the Partnership could pay drilling advances to the drilling contractor. The advance of $2,361,000 was repaid by January 27, 2014.

RELATEDPARTY_ACTIVITIES

RELATED-PARTY ACTIVITIES	3 Months Ended
	Mar. 31, 2014
Related Party Transactions [Abstract]	'
RELATED-PARTY ACTIVITIES	'
	NOTE 5 - RELATED-PARTY ACTIVITIES
	MDS, through entities under common ownership, will perform drilling, gathering, transportation, well services and gas marketing for the Partnership and will be paid at competitive rates for these services. The MGP will also receive a fully accountable reimbursement for actual administrative costs.   During the quarter ended March 31, 2014, the M G P was paid $961,929 to administer the partial drilling of fourteen wells.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2014
Commitments and Contingencies Disclosure [Abstract]	'
COMMITMENTS AND CONTINGENCIES	'
	NOTE 6 - COMMITMENTS AND CONTINGENCIES
	Environmental
	Due to the nature of the natural gas industry, the Partnership is exposed to environmental risks through the services provided to it by affiliated companies.
	The affiliated companies have various policies and procedures to avoid environmental contamination and mitigate the risks from environmental contamination. The affiliated companies conduct periodic reviews to identify changes in their environmental risk profile. Liabilities are accrued when environmental assessments and/or clean-ups are probable and the costs can be reasonably estimated. The MGP is not aware of any environmental claims existing as of March 31, 2014. However, there can be no assurance that current regulatory requirements will not change or unknown past noncompliance with environmental laws will not be discovered on the affiliated companies’ properties.
	Legal
	Neither the Partnership nor the MGP are party to any pending legal proceeding that the MGP believes would have a materially adverse effect on this Partnership’s business, financial condition, results of operations or liquidity.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2014
Accounting Policies [Abstract]	'
Use of Estimates	'
	Use of Estimates - The preparation of the balance sheet in accordance with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the amounts reported in the balance sheet and accompanying notes. Actual results could differ from those estimates. Estimates that are particularly significant to the balance sheet include estimates of natural gas revenue, natural gas reserves and future cash flows from natural gas properties.
Cash Equivalents	'
	Cash Equivalents-The carrying amounts of the Partnership’s cash equivalents approximate fair values because of the short maturities of these instruments. The Partnership maintains cash deposits that might at times exceed federally insured amounts. The Partnership considers all highly liquid investments with a remaining maturity of three months or less at the time of purchase to be cash equivalents.
Prepaid Drilling Programs	'
	Prepaid Drilling Programs - The Partnership has invested cash received in the offering with a related party that will be utilized in the future drilling efforts related to the exploration and production of natural gas and oil.
Leased Property	'
	Leased Property - Leased property was contributed by the MGP, and will be utilized in the drilling efforts of the Partnership and are included in oil and gas properties on the balance sheet.
Organizational and Offering Costs	'
	Organizational and Offering Costs - The MGP has paid all organizational and offering expenses, excluding sales commissions. $1,200,080 in these costs have been incurred. The organizational and offering costs paid by the MGP were the MGPs capital contributions.  The MGP incurred and contributed the maximum, 8% of the  subscription proceeds, to the Partnership.
Oil and Gas Properties	'
	Oil and Gas Properties - The Partnership uses the successful efforts method of accounting for gas producing activities. Costs to acquire mineral interests in gas properties and to drill and equip wells are capitalized. Depreciation and depletion are computed on a field-by-field basis by the unit-of-production method based on periodic estimates of oil and gas reserves. Undeveloped leaseholds and proved properties will be assessed periodically or whenever events or circumstances indicate that the carrying amount of these assets may not be recoverable. Proved properties will be assessed based on estimates of future cash flows. Costs to drill exploratory wells that do not find proved reserves, geological and geophysical costs, and costs of carrying and retaining unproved properties will be expensed.
Impairment of Long-Lived Assets	'
	Impairment of Long-Lived Assets- Impairment of long-lived assets is recorded when indicators of impairment are present and the undiscounted cash flows estimated to be generated by those assets are less than the assets’ carrying value. There was no impairment as of March 31, 2014 or December 31, 2013.  The Partnership has not begun to accrue for any future asset retirement obligation and will do so upon completion of the wells.  In addition, the Partnership Agreement provides for the withholding of $200 per well per month from distributions, to fund this future obligation, after the well has been productive for 1 year.
Proceeds from the Sale of Wells/Leases	'
	Proceeds from the Sale of Wells/Leases- If the partner’s  capital accounts are adjusted to reflect the simulated depletion of a natural gas or oil property of the Partnership, then the portion of the total amount realized by the Partnership on the taxable disposition of the property that represents recovery of its simulated tax basis in the property shall be allocated to the parties in the same proportion as the aggregate adjusted tax basis of the property was allocated to the partner’s or their predecessors in interest. If thepartner’s capital accounts are adjusted to reflect the actual depletion of a natural gas or oil property of the Partnership, then the portion of the total amount realized by the Partnership on the taxable disposition of the property the equals the partner’s aggregate remaining adjusted tax basis in the property shall be allocated to the partner’s in the proportion to their respective remaining adjusted tax basis in the property. The amount equal to the difference, if any, between the fair market value of the lease at the time it was contributed to the Partnership and its simulated or actual adjusted tax basis at the time shall be allocated to the MGP. Any excess shall be credited generally in accordance with the sharing ratio utilized for the allocation of production revenues.
Production Revenues	'
	Production Revenues - The MGP and the investors in the Partnership will share in all of the Partnership’s production revenues in the same percentage as their respective capital contribution bears to the Partnership’s total net capital contributions, except that the MGP will receive an additional 8% of the Partnership’s production revenues.
Asset Retirement Obligations	'
	Asset Retirement Obligations - The Partnership recognizes an estimated liability for the plugging and abandonment of its gas wells and related facilities (see Note 7). 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.
Income Taxes	'
	Income Taxes - Since the taxable income or loss of the Partnership is reported in the separate tax returns of the individual partners, no provision has been made for income taxes by the Partnership. Accounting for uncertainty in income taxes requires financial statement recognition, measurement and disclosure of uncertain tax positions recognized in an enterprise’s financial statements. Under this guidance, income tax positions must meet a more-likely-than-not recognition threshold at the effective date to be recognized upon the adoption of the standard. The Partnership did not have any unrecognized tax benefits, and there was no effect on its financial condition or results of operations as a result of implementing this standard. When necessary, the Partnership would accrue penalties and interest related to unrecognized tax benefits as a component of income tax expense. The Partnership will file a U.S. federal income tax return, but income will be passed through to the partners.
Transfers and Presentments	'
	Transfers and Presentments - There is no established public trading market for the Partnership’s units and the Partnership does not anticipate that a market for the Partnership’s units will develop. The Partnership’s units may be transferred only in accordance with the provisions of the Partnership Agreement which require:
		●	the MGP may require an opinion of counsel that registration under applicable federal and state law is not required;
		●	the transfer not result in materially adverse tax consequences to the Partnership; and ;
		●	the transfer must not contravene any terms of the Partnership Agreement.
	An assignee of a unit may become a substituted partner only upon meeting the following conditions:
		●	the assignor gives the assignee the right;
		●	the assignee pays to the Partnership all costs and expenses incurred in connection with the substitution; and
		●	the assignee executes and delivers the instruments, which the MGP requires to effect the substitution and to confirm his or her agreement to be bound by the terms of the Partnership Agreement.
	A substitute partner is entitled to all of the rights of full ownership of the assigned units, including the right to vote.
	Investor Partners may request that the MGP repurchase their units at any time beginning with the fifth anniversary after December 31, 2013 provided that certain conditions are met. The repurchase price is set at the greater of the partner’s share of (i) predominantly 70% of the Partnerships present worth of future net revenues from the proved reserves as determined under the last reserve report and is reduced by an amount equal to all of the Partnership’s debts or (ii) an amount equal to three times the total amount of distributions paid by the Partnership to the participant during the previous twelve months. The MGP is also permitted to adjust the purchase price under certain conditions for changes occurring after the date of the presentment request. Repurchase requests are fulfilled by the MGP on a first-come, first-served basis and may not exceed 5% of the total units outstanding. The MGP may suspend the presentment feature at any time if it determines that it does not have sufficient cash flow or it is unable to borrow funds on terms it deems reasonable.
Subsequent Events	'
	Subsequent Events - Subsequent events are defined as events or transactions that occur after the balance sheet date, but before the financial statements are issued or are available to be issued. Management has considered for disclosure any material subsequent events through the date the financial statements were issued and concluded that no subsequent events, other than those already disclosed within the notes to the financial statements, have occurred that would require recognition in the financial statements or disclosure in the notes to the financial statements.

PARTICIPATION_IN_COSTS_AND_REV1

PARTICIPATION IN COSTS AND REVENUES (Tables)	3 Months Ended
	Mar. 31, 2014
Partners Participation In Costs and Revenues [Abstract]	'
Schedule of partnership's costs and revenue	'
	Managing General
				Partner		Units Issued
						by the
						Partnership
	Partnership costs:
	Dealer-Manager fee and organization and offering costs, except sales commissions			100	%	0	%
	Sales Commissions (1)			0	%	100	%
	Lease costs			100	%	0	%
	Intangible drilling costs (2)			0	%	100	%
	Equipment costs (3)			0	%	100	%
	Operating, administrative, direct and all other costs				-4		-4
	Partnership revenues:
	Interest income on subscription proceeds (5)			0	%	100	%
	Equipment proceeds (3)			0	%	100	%
	All other revenues including production revenues and other interest income				(5)(6)(7)		(5)(6)(7)
		1	The subscription proceeds were used to pay 100% of the sales commissions as discussed in the “Plan Distribution”.
		2	The subscription proceeds were used to pay 100% of the intangible drilling costs incurred by the Partnership in drilling and completing its wells.
		3	The subscription proceeds of investors in the Partnership were used to pay 100% of the equipment costs incurred by the Partnership in drilling and completing its wells. Equipment proceeds, if any and depreciation will also be allocated 100% to investors in the Partnership.
		4	These costs, which will also include plugging and abandonment costs of the wells after the wells have been drilled, produced and depleted, will be charged to the parties in the same ratio as the related production revenues being credited.
		5	The subscription proceeds earned interest until the escrow account was broken. This interest was credited to the investors’ account. All other interest income, including interest earned on the deposit of operating revenues, will be credited as natural gas production revenues are credited.
		6	The MGP and the investors will share in all of the Partnership’s other revenues in the same percentage that their respective capital contributions bear to the Partnership’s total capital contributions, except that the MGP will receive an additional 8% of the Partnership’s revenues.
		7	If a portion of the MGP’s Partnership net production revenue is subordinated, then the actual allocation of Partnership net production revenues between the MGP and the investors will vary from the allocation described in (6) above.

ORGANIZATION_AND_NATURE_OF_OPE1

ORGANIZATION AND NATURE OF OPERATIONS (Detail Textuals) (USD $)	3 Months Ended	12 Months Ended
	Mar. 31, 2014	Dec. 31, 2013
Organization and Nature Of Operations [Abstract]	'	'
Maximum partnership term (in years)	'50 years	'
Partnership termination period (in years)	'15 years or longer	'
Number of unit issued pursuant to partnership public offering	'	1,508.53
Value of unit issued pursuant to partnership public offering	'	$15,001,000
Total assets contributed by the managing general partner	'	$1,325,067

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Detail Textuals) (USD $)	3 Months Ended
	Mar. 31, 2014
	Well
Partners Capital [Line Items]	'
Organizational and offering costs, excluding sales commissions	$1,200,080
Additional sharing percentage of production revenues	8.00%
Withholding per well per month from distributions	200
Present worth of future net revenues	70.00%
Maximum repurchase request units percentage	5.00%
Managing General Partner	'
Partners Capital [Line Items]	'
Maximum percentage of partnership's subscription proceeds for inclusion of organizational and offering costs in MGP's Capital	8.00%

PARTICIPATION_IN_COSTS_AND_REV2

PARTICIPATION IN COSTS AND REVENUES - Summary of partnership's costs and revenues (Details)	3 Months Ended
	Mar. 31, 2014
Managing General Partner	'
Partnership costs:	'
Dealer-Manager fee and organization and offering costs, except sales commissions	100.00%
Sales Commissions	0.00%	[1]
Lease costs	100.00%
Intangible drilling costs	0.00%	[2]
Equipment costs	0.00%	[3]
Operating, administrative, direct and all other costs	'	[4]
Partnership revenues:	'
Interest income on subscription proceeds	0.00%	[5]
Equipment proceeds	0.00%	[3]
All other revenues including production revenues and other interest income	'	[5],[6],[7]
Units Issued by the Partnership	'
Partnership costs:	'
Dealer-Manager fee and organization and offering costs, except sales commissions	0.00%
Sales Commissions	100.00%	[1]
Lease costs	0.00%
Intangible drilling costs	100.00%	[2]
Equipment costs	100.00%	[3]
Operating, administrative, direct and all other costs	'	[4]
Partnership revenues:	'
Interest income on subscription proceeds	100.00%	[5]
Equipment proceeds	100.00%	[3]
All other revenues including production revenues and other interest income	'	[5],[6],[7]
[1]	The subscription proceeds were used to pay 100% of the sales commissions as discussed in the "Plan Distribution".
[2]	The subscription proceeds were used to pay 100% of the intangible drilling costs incurred by the Partnership in drilling and completing its wells.
[3]	The subscription proceeds of investors in the Partnership were used to pay 100% of the equipment costs incurred by the Partnership in drilling and completing its wells. Equipment proceeds, if any and depreciation will also be allocated 100% to investors in the Partnership.
[4]	These costs, which will also include plugging and abandonment costs of the wells after the wells have been drilled, produced and depleted, will be charged to the parties in the same ratio as the related production revenues being credited.
[5]	The subscription proceeds earned interest until the escrow account was broken. This interest was credited to the investors' account. All other interest income, including interest earned on the deposit of operating revenues, will be credited as natural gas production revenues are credited.
[6]	The MGP and the investors will share in all of the Partnership's other revenues in the same percentage that their respective capital contributions bear to the Partnership's total capital contributions, except that the MGP will receive an additional 8% of the Partnership's revenues.
[7]	If a portion of the MGP's Partnership net production revenue is subordinated, then the actual allocation of Partnership net production revenues between the MGP and the investors will vary from the allocation described in (6) above.

PARTICIPATION_IN_COSTS_AND_REV3

PARTICIPATION IN COSTS AND REVENUES- Parentheticals (Details)	3 Months Ended
	Mar. 31, 2014
Partners Participation In Costs and Revenues [Abstract]	'
Percentage end use of subscription proceeds to pay sales commission	100.00%
Percentage end use of subscription proceeds to pay intangible drilling costs	100.00%
Percentage end use of subscription proceeds to pay equipment costs	100.00%
Percentage end use of subscription proceeds allocated to depreciation	100.00%
Additional sharing percentage of production revenues	8.00%

PARTNERS_CAPITAL_Detail_Textua

PARTNERS CAPITAL (Detail Textuals) (USD $)	3 Months Ended
	Mar. 31, 2014	Dec. 31, 2013
Partners' Capital Notes [Abstract]	'	'
Organizational and offering expenses	'	$1,200,080
Leased property included as a contribution of partners' capital	$124,987	'

PARTNERS_CAPITAL_Detail_Textua1

PARTNERS CAPITAL (Detail Textuals 1) (Managing General Partner)	3 Months Ended
	Mar. 31, 2014
Managing General Partner	'
Partners Capital [Line Items]	'
Maximum percentage of partnership's subscription proceeds for inclusion of organizational and offering costs in MGP's Capital	8.00%

PARTNERS_CAPITAL_Detail_Textua2

PARTNERS CAPITAL (Detail Textuals 2)	3 Months Ended
	Mar. 31, 2014
Partners' Capital Notes [Abstract]	'
Period of performance standard as defined in the agreement	'8 years
Period of performance standard after final closing of partnership	'12 months
Minimum cumulative distributions for one through five years	10.00%
Minimum cumulative distributions for six through eight years	7.50%
Percentage share subordinate up on non performance of cumulative distributions	60.00%
Terms under partnership agreement	'The Partnership Agreement provides for the enhancement of investor cash distributions if the Partnership does not meet a performance standard defined in the agreement during the first 8 years of operations beginning the earlier of the first full year of operation after all wells begin production or 12 months after the final closing of the Partnership.

PARTNERS_CAPITAL_Detail_Textua3

PARTNERS CAPITAL (Detail Textuals 3) (USD $)	Dec. 31, 2013	Jan. 27, 2014
		Managing General Partner
Partners Capital [Line Items]	'	'
Cash deposits for subscriptions receivable	$1,048,000	'
Cash on hand	1,313,000	'
Advance paid to partnership for payment of drilling advances	'	2,361,000
Advances repaid to drilling contractor	$2,361,000	'

RELATEDPARTY_ACTIVITIES_Detail

RELATED-PARTY ACTIVITIES (Detail Textuals) (USD $)	3 Months Ended
	Mar. 31, 2014
	Well
Related Party Transaction [Line Items]	'
Number of wells	14
Managing General Partner	'
Related Party Transaction [Line Items]	'
Advances to administer partial drilling of fourteen wells	961,929