v2.4.0.8

Balance Sheets (USD $)	Dec. 31, 2013
Current assets:
Cash and cash equivalents	$ 2,263,056
Subscriptions receivable from partners	100,000
Accounts receivable from affiliates	43,578
Total current assets	2,406,634
Oil and gas properties, full cost method of accounting:
Proved properties, net of accumulated depletion of $0	384,595
Unproved properties	170,551
Net oil and gas properties	555,146
Total assets	2,961,780
Current liabilities:
Accounts payable to affiliates	567,289
Accrued liabilities	242,966
Total current liabilities	810,255
Long-term liabilities:
Asset retirement obligation	1,234
Total long-term liabilities	1,234
Commitments and contingencies (Note 6)
Partnership equity
General partners	1,461,820
Limited partners	647,378
Managing general partner	41,093
Partnership equity	2,150,291
Total liabilities and partnership equity	$ 2,961,780

Represents the amount of the managing general partner's ownership interest. The managing general partner has unlimited liability and manages the operations of the partnership.

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The element represents capitalized costs of proved properties incurred via purchase or development, net of depreciation, depletion and amortization under the full cost method.

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The element represents capitalized costs of unproved properties incurred via purchase or development under the full cost method.

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Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Noncurrent portion of 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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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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Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.

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Represents the caption on the face of the balance sheet to indicate that the entity has entered into (1) purchase or supply arrangements that will require expending a portion of its resources to meet the terms thereof, and (2) is exposed to potential losses or, less frequently, gains, arising from (a) possible claims against a company's resources due to future performance under contract terms, and (b) possible losses or likely gains from uncertainties that will ultimately be resolved when one or more future events that are deemed likely to occur do occur or fail to occur.

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Amount of receivables due from an entity that is affiliated with the reporting entity by means of direct or indirect ownership, due within 1 year (or 1 business cycle).

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Amount of payable due to an entity that is affiliated with the reporting entity by means of direct or indirect ownership. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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The amount of the general partner's ownership interest.

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The amount of the limited partners' ownership interests.

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Oil and gas properties, net of depletion, carried under the full cost method.

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The amount of ownership interest of different classes of partners in limited partnership.

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Reef Oil & Gas Drilling & Income Fund, L.P. 10-K