Derivative Instruments (Tables)

9 Months Ended

Sep. 30, 2015

Derivative Instruments And Hedging Activities Disclosure [Abstract]

Summary of Gains or Losses Recognized Within Statements of Operations for Derivative Instruments Previously Designated as Cash Flow Hedges

The following table summarizes the gains or losses recognized within the statements of operations for derivative instruments previously designated as cash flow hedges for the periods indicated:

	Three Months Ended September 30,					Nine Months Ended September 30,
	2015			2014		2015		2014
(Loss) gain reclassified from accumulated other comprehensive income into natural gas and oil revenues	$	(9,800	)	$	100	$	24,600	$	61,000
Gain subsequent to December 31, 2014 recognized in gain on mark-to-market derivatives	$	46,600		$	-	$	48,100	$	-

Commodity Derivatives

At September 30, 2015, the Partnership had the following commodity derivatives:

Natural Gas Put Options

Production Period Ending December 31,	Volumes		Average Fixed Price		Fair Value Asset ⁽²⁾
	(MMBtu) ⁽¹⁾		(per MMBtu) ⁽¹⁾
2015		17,100	$	4.00	$	24,000
2016		68,300		4.15		92,600
				Total net assets	$	116,600

(1)	“MMBtu” represents million British Thermal Units.

(2)	Fair value based on forward NYMEX natural gas prices, as applicable.

- Definition

Tabular disclosure of pertinent information about a derivative or group of derivatives on a disaggregated basis, such as for individual instruments, or small groups of similar instruments. May include a combination of the type of instrument, risks being hedged, notional amount, hedge designation, related hedged item, inception date, maturity date, or other relevant item.

+ References

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+ Details

Atlas Resources Public #17-2008 (B) L.P. 10-Q