v3.8.0.1

CONDENSED STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended		9 Months Ended
CONDENSED STATEMENTS OF OPERATIONS - USD ($)	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
REVENUES
Natural gas and oil				$ 100
(Loss) on mark-to-market derivatives		$ 0		(1,200)
Total revenues				(1,100)
COSTS AND EXPENSES
Production	$ 1,400	1,200	$ 9,000	32,900
Accretion of asset retirement obligations	1,600	1,400	4,500	4,400
Total costs and expenses	3,000	2,600	13,500	37,300
Net (loss) income from continuing operations	(3,000)	(2,600)	(13,500)	(38,400)
Net income (loss) from discontinued operations	73,300	18,500	605,600	(82,200)
Net income (loss)	70,300	15,900	592,100	(120,600)
Allocation of net income (loss):
Managing general partner	32,700	23,000	211,300	34,500
Limited partners	$ 37,600	$ (7,100)	$ 380,800	$ (155,100)
Net income (loss) from continuing operations per limited partnership unit			$ (1)	$ (4)
Net income (loss) from discontinued operations per limited partnership unit	$ 3	$ (1)	$ 32	$ (9)

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.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 410
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (c)(3)
-URI http://asc.fasb.org/extlink&oid=6392692&loc=d3e7535-110849

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 410
-SubTopic 20
-Section 45
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6392676&loc=d3e7480-110848

Atlas Resources Public #18-2009 (B) L.P. 10-Q