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	$ (1,854,600)	$ 79,600
Adjustments to reconcile net (loss) income to net cash (used in) provided by operating activities:
Depletion	124,000	240,700
Impairment	1,281,200	0
Non cash (gain) loss on derivative value	(11,700)	15,100
Accretion of asset retirement obligation	189,000	142,900
Changes in operating assets and liabilities:
Decrease in accounts receivable-trade affiliate	109,300	69,700
Increase in asset retirement receivable-affiliate	(11,100)	(500)
Increase in accounts payable trade-affiliate	169,300
Increase (decrease) in accrued liabilities	4,300	(34,400)
Asset retirement obligations settled		(300)
Net cash (used in) provided by operating activities	(300)	512,800
Cash flows from investing activities:
Proceeds from the sale of tangible equipment	300
Net cash provided by investing activities	300
Cash flows from financing activities:
Distributions to partners		(575,600)
Net cash used in financing activities		(575,600)
Net change in cash and cash equivalents		(62,800)
Cash and cash equivalents at beginning of period	0	62,800
Cash and cash equivalents at end of period	$ 0	$ 0

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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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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Amount of cash inflow (outflow) from operating activities, excluding discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.

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The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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Costs related to the impairment of oil and gas properties.

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Atlas America Series 27-2006 L.P. 10-Q