v3.5.0.2

CONDENSED STATEMENTS OF CASH FLOWS - USD ($)	6 Months Ended
CONDENSED STATEMENTS OF CASH FLOWS - USD ($)	Jun. 30, 2016	Jun. 30, 2015
Cash flows from operating activities:
Net (loss) income	$ (430,500)	$ 393,500
Adjustments to reconcile net (loss) income to net cash provided by operating activities:
Depletion	826,000	1,244,300
Non-cash loss on derivative value	430,400	129,100
Accretion of asset retirement obligations	84,800	110,000
Changes in operating assets and liabilities:
Decrease in accounts receivable trade-affiliate	417,000	1,182,400
Increase in asset retirement receivable-affiliate	(34,800)	(32,300)
Increase in accounts payable trade-affiliate	130,700
Decrease in accrued liabilities	(20,400)	(52,700)
Net cash provided by operating activities	1,403,200	2,974,300
Cash flows from investing activities:
Proceeds from the sale of tangible equipment	16,300
Proceeds from the sale of gas and oil properties		150,000
Net cash provided by investing activities	16,300	150,000
Cash flows from financing activities:
Distributions to partners	(1,094,100)	(3,124,300)
Net cash used in financing activities	(1,094,100)	$ (3,124,300)
Net change in cash	325,400
Cash beginning of period	181,200
Cash at end of period	$ 506,600

Increase decrease in asset retirement receivable-affiliate.

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Proceeds from sale of oil and gas property.

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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. Excludes cash and cash equivalents within disposal group and discontinued operation.

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Amount of increase (decrease) in cash. Cash is the 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. Includes effect from exchange rate changes.

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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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The difference between the book value and the sale price of options, swaps, futures, forward contracts, and other derivative instruments. This element refers to the gain (loss) included in earnings.

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The increase (decrease) during the reporting period in receivables to be collected from an entity that is controlling, under the control of, or within the same control group as the reporting entity by means of direct or indirect ownership.

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The increase (decrease) during the reporting period in the aggregate amount of expenses incurred but not yet paid.

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The increase (decrease) in obligations owed to an entity that is controlling, under the control of, or within the same control group as the reporting entity by means of direct or indirect ownership.

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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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Cash outflow to owners or shareholders, excluding ordinary dividends. Includes special dividends.

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The cash inflow to dispose of long-lived, physical assets and mineral interests in oil and gas properties used for normal oil and gas operations.

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Atlas Resources Series 28-2010 L.P. 10-Q