v3.8.0.1

CONDENSED BALANCE SHEETS - USD ($)	Sep. 30, 2017	Dec. 31, 2016
Current assets:
Cash	$ 324,500	$ 254,600
Accounts receivable trade–affiliate	66,000	83,300
Current assets held for sale (Note 3)		1,139,500
Total current assets	390,500	1,477,400
Gas and oil properties, net	1,614,400	1,770,200
Long-term asset retirement receivable-affiliate	100,500	46,200
Non-current assets held for sale (Note 3)		31,075,100
Total assets	2,105,400	34,368,900
Current liabilities:
Accrued liabilities	17,200	18,500
Current liabilities held for sale (Note 3)		39,700
Total current liabilities	17,200	58,200
Asset retirement obligations	751,300	732,500
Non-current liabilities held for sale (Note 3)		2,641,800
Commitments and contingencies (Note 5)
Partners’ capital:
Managing general partner’s interest	(341,500)	2,201,400
Limited partners’ interest (22,928.90 units)	1,678,400	28,735,000
Total partners’ capital	1,336,900	30,936,400
Total liabilities and partners’ capital	$ 2,105,400	$ 34,368,900

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

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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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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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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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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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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 #18-2009 (C) L.P. 10-Q