v2.3.0.15

Balance Sheets (USD $)	Sep. 30, 2011	Dec. 31, 2010
Current assets:
Cash and cash equivalents	$ 192,920	$ 100,967
Receivable from Managing General Partner	68,797	48,227
New Mexico income tax deposits	20,134	14,784
Total current assets	281,851	163,978
Oil and gas properties - using the full-cost method of accounting	3,165,912	3,165,912
Less accumulated depreciation, depletion and amortization	2,856,214	2,839,483
Net oil and gas properties	309,698	326,429
Total assets	591,549	490,407
Liabilities and Partners' Equity (Deficit)
Asset retirement obligation	493,289	477,665
Partners' equity (deficit):
General partners	(67,980)	(78,432)
Limited partners	166,240	91,174
Total partners' equity	98,260	12,742
Total liabilities and partners' equity (deficit)	$ 591,549	$ 490,407

Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

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Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

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Includes currency on hand as well as demand deposits with banks or financial institutions. It also includes other kinds of accounts that have the general characteristics of demand deposits in that the Entity may deposit additional funds at any time and also effectively may withdraw funds at any time without prior notice or penalty. Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid investments that are both readily convertible to known amounts of cash, and so near their maturity that they present minimal risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months. Compensating balance arrangements that do not legally restrict the withdrawal or usage of cash amounts may be reported as Cash and Cash Equivalents, while legally restricted deposits held as compensating balances against borrowing arrangements, contracts entered into with others, or company statements of intention with regard to particular deposits are not generally reported as cash and cash equivalents. Includes cash and cash equivalents associated with the entity's continuing operations. Excludes cash and cash equivalents associated with the disposal group (and discontinued operation).

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The aggregate amount of receivables to be collected from related parties where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth, at the financial statement date. which are usually due within one year (or one business cycle).

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The amount of the general partner's ownership interest.

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Total of all Liabilities and Stockholders' Equity items (or Partners' Capital, as applicable), including the portion of equity attributable to noncontrolling interests, if any.

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The amount of the limited partners' ownership interests.

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Depletion of oil and gas property carried under the full cost method.

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Amount of a reclamation liability that is associated with a legal obligation for the closure and reclamation of oil and gas properties.

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Carrying amount as of the balance sheet date of payments made in advance for income and other taxes, which will be charged against earnings within one year or the normal operating cycle, if longer.

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SOUTHWEST ROYALTIES INSTITUTIONAL INCOME FUND IX-B LP 10-Q