v3.3.0.814

CONDENSED STATEMENTS OF CASH FLOWS - USD ($)	9 Months Ended
CONDENSED STATEMENTS OF CASH FLOWS - USD ($)	Sep. 30, 2015	Sep. 30, 2014
Cash flows from operating activities:
Net (loss) income	$ (1,839,400)	$ 1,500
Adjustments to reconcile net (loss) income to net cash provided by operating activities:
Depletion	124,800	228,900
Impairment	1,095,200	0
Non-cash (gain) loss on derivative value	(12,200)	17,100
Accretion of asset retirement obligation	295,800	210,000
Changes in operating assets and liabilities:
Decrease in accounts receivable trade-affiliate	95,200	146,500
Increase in asset retirement receivable-affiliate	(384,200)	(48,600)
Increase in accounts payable trade-affiliate	622,200
Increase in accrued liabilities	2,300	3,100
Asset retirement obligation settled		(600)
Net cash (used in) provided by operating activities	(300)	557,900
Cash flows from investing activities:
Proceeds from the sale of tangible equipment	300	2,200
Net cash provided by investing activities	300	2,200
Cash flows from financing activities:
Distributions to partners		(686,700)
Net cash used in financing activities		(686,700)
Net change in cash and cash equivalents		(126,600)
Cash and cash equivalents at beginning of period	0	169,300
Cash and cash equivalents at end of period	0	$ 42,700
Supplemental schedule of non-cash investing and financing activities:
Asset retirement obligation settled	$ (259,600)

Increase decrease in asset retirement receivable-affiliate.

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Amount of accretion expense 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.

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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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The noncash expense charged against earnings to recognize the consumption of oil and gas reserves that are part of an entities' assets.

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Amount of cash inflow (outflow) of financing activities, excluding discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.

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Amount of cash inflow (outflow) of investing activities, excluding discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.

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Atlas America Public #14-2005 (A) L.P. 10-Q