v3.8.0.1

CONDENSED BALANCE SHEETS - USD ($)	Sep. 30, 2017	Dec. 31, 2016
Current assets:
Cash	$ 255,400	$ 171,800
Accounts receivable trade-affiliate	497,900	567,500
Current assets held for sale (Note 3)		656,300
Total current assets	753,300	1,395,600
Gas and oil properties, net	4,160,300	4,658,300
Long-term asset retirement receivable-affiliate	306,000	85,200
Non-current assets held for sale (Note 3)		19,861,300
Total assets	5,219,600	26,000,400
Current liabilities:
Accrued liabilities	164,000	191,000
Current liabilities held for sale (Note 3)		15,300
Total current liabilities	164,000	206,300
Asset retirement obligations	1,767,200	2,258,600
Non-current liabilities held for sale (Note 3)		1,698,100
Commitments and contingencies (Note 5)
Partners’ capital:
Managing general partner’s interest	1,071,310	3,691,000
Limited partners’ interest (7,500 units)	2,217,090	18,146,400
Total partners’ capital	3,288,400	21,837,400
Total liabilities and partners’ capital	$ 5,219,600	$ 26,000,400

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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Represents the caption on the face of the balance sheet to indicate that the entity has entered into (1) purchase or supply arrangements that will require expending a portion of its resources to meet the terms thereof, and (2) is exposed to potential losses or, less frequently, gains, arising from (a) possible claims against a company's resources due to future performance under contract terms, and (b) possible losses or likely gains from uncertainties that will ultimately be resolved when one or more future events that are deemed likely to occur do occur or fail to occur.

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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 Series 28-2010 L.P. 10-Q