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	$ 1,354,900	$ 1,122,800	$ 5,176,600	$ 3,222,400
Gain on mark-to-market derivatives	0	9,200	0	14,200
Total revenues	1,354,900	1,132,000	5,176,600	3,236,600
COSTS AND EXPENSES
Production	471,000	459,400	1,579,600	1,548,500
Depletion	500,900	607,500	1,559,800	1,923,200
Accretion of asset retirement obligations	32,900	31,200	98,600	93,700
General and administrative	31,200	35,000	96,000	106,300
Total costs and expenses	1,036,000	1,133,100	3,334,000	3,671,700
Net income (loss)	318,900	(1,100)	1,842,600	(435,100)
Allocation of net income (loss):
Managing general partner	185,400	123,500	816,100	278,100
Limited partners	$ 133,500	$ (124,600)	$ 1,026,500	$ (713,200)
Net income (loss) per limited partnership unit (in dollars per share)	$ 6	$ (5)	$ 45	$ (31)

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

DGOC Series 18C LP 10-Q