v2.4.0.6

Condensed Statements of Operations (Unaudited) Statement (USD $)	3 Months Ended
	Mar. 31, 2013	Mar. 31, 2012
Revenues:
Natural gas, NGLs and crude oil sales	$ 56,243	$ 75,644
Commodity price risk management gain (loss), net	(19,945)	61,124
Total revenues	36,298	136,768
Operating costs and expenses:
Natural gas, NGLs and crude oil production costs	30,102	22,071
Direct costs - general and administrative	30,686	28,858
Depreciation, depletion and amortization	17,574	48,721
Accretion of asset retirement obligations	2,775	2,578
Total operating costs and expenses	81,137	102,228
Income (loss) from continuing operations	(44,839)	34,540
Interest Income	5	5
Income (loss) from discontinued operations	6,315	(76,507)
Net income (loss)	(38,519)	(41,962)
Net income (loss) allocated to partners	(38,519)	(41,962)
Less: Managing General Partner interest in net income (loss)	(7,704)	(8,392)
Net income (loss) allocated to Investor Partners	$ (30,815)	$ (33,570)
Net income (loss) per Investor Partner unit	(55)	(60)
Investor Partner units outstanding	559.02	559.02

Amount of accretion expense, from continuing operations, recognized during the period that is associated with an asset retirement obligation. Accretion expense measures and incorporates changes due to the passage of time into the carrying amount of the liability.

PDC 2002 B LTD PARTNERSHIP 10-Q