v2.4.1.9

CONDENSED BALANCE SHEETS (USD $)	Mar. 31, 2015	Dec. 31, 2014
Current assets:
Accounts receivable trade–affiliate	$ 699,500	$ 944,600
Asset retirement receivable-affiliate	259,400	170,200
Current portion of derivative assets	72,400	62,600
Total current assets	1,031,300us-gaap_AssetsCurrent	1,177,400us-gaap_AssetsCurrent
Gas and oil properties, net	10,119,400	10,258,100
Long-term derivative assets	51,000	52,400
TOTAL ASSETS	11,201,700us-gaap_Assets	11,487,900us-gaap_Assets
Current liabilities:
Accrued liabilities	13,600us-gaap_AccruedLiabilitiesCurrent	9,900us-gaap_AccruedLiabilitiesCurrent
Current portion of put premiums payable-affiliate	41,700	40,100
Total current liabilities	55,300us-gaap_LiabilitiesCurrent	50,000us-gaap_LiabilitiesCurrent
Asset retirement obligations	13,136,300us-gaap_AssetRetirementObligation	12,951,100us-gaap_AssetRetirementObligation
Long-term put premiums payable-affiliate	34,500	45,900
Commitments and contingencies
Partners’ capital:
Managing general partner’s interest	2,422,700us-gaap_GeneralPartnersCapitalAccount	2,637,200us-gaap_GeneralPartnersCapitalAccount
Limited partners’ interest (20,000 units)	(4,479,700)us-gaap_LimitedPartnersCapitalAccount	(4,237,400)us-gaap_LimitedPartnersCapitalAccount
Accumulated other comprehensive income	32,600	41,100
Total partners’ capital	(2,024,400)us-gaap_PartnersCapital	(1,559,100)us-gaap_PartnersCapital
TOTAL LIABILITIES AND PARTNERS' CAPITAL	$ 11,201,700	$ 11,487,900

Long-term hedge liability due to affiliate.

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Receivable from general partner for the commodity derivatives that were internally allocated to the drilling partnership. The receivables are based upon the fair values of the internally allocated derivative contracts to the drilling partnership as of the balance sheet date. These derivative contracts meet the criteria of being accounted for as derivative instruments (hedges) and which are expected to be converted into cash or otherwise disposed after a year or beyond the normal operating cycle, if longer, net of the effects of the master netting arrangements.

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Related party transaction due from to related party asset retirement receivable current.

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Short term hedge liability due to affiliate.

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Receivable from general partner for the commodity derivatives that were internally allocated to the drilling partnership. The receivables are based upon the fair values of the internally allocated derivative contracts to the drilling partnership as of the balance sheet date. These derivative contracts meet the criteria of being accounted for as derivative instruments (hedges) and which are expected to be converted into cash or otherwise disposed of within a year or the normal operating cycle, if longer, net of the effects of the master netting arrangements.

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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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Accumulated change, net of tax, in accumulated gains and losses from derivative instruments designated and qualifying as the effective portion of cash flow hedges. Includes an entity's share of an equity investee's Increase or Decrease in deferred hedging gains or losses.

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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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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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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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The amount of the general partner's ownership interest.

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Amount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any.

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Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.

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The amount of the limited partners' ownership interests.

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Oil and gas properties net of accumulated depreciation, depletion, amortization, impairment, and abandonment, carried under the successful effort method.

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

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Receivables to be collected from (obligations owed to) related parties, net as of the balance sheet date within one year 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.

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Atlas Resources Public #16-2007 (A) L.P. 10-Q