v3.8.0.1

CONDENSED STATEMENT OF CHANGES IN PARTNERS' CAPITAL - 3 months ended Mar. 31, 2018 - USD ($)	Total	Managing General Partner	Limited Partners
Beginning balance at Dec. 31, 2017	$ 27,629,800	$ 2,426,400	$ 25,203,400
Participation in revenues, costs and expenses:
Net production revenues	1,010,700	300,200	710,500
Depletion	(514,800)	(45,400)	(469,400)
Accretion of asset retirement obligations	(34,500)	(9,600)	(24,900)
General and administrative	(40,700)	(11,400)	(29,300)
Net income	420,700	233,800	186,900
Distributions to partners	(713,600)	(199,200)	(514,400)
Ending balance at Mar. 31, 2018	$ 27,336,900	$ 2,461,000	$ 24,875,900

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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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 aggregate total of expenses of managing and administering the affairs of an entity, including affiliates of the reporting entity, which are not directly or indirectly associated with the manufacture, sale or creation of a product or product line.

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The amount of ownership interest of different classes of partners in limited partnership.

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Total distributions to each class of partners (i.e., general, limited and preferred partners).

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DGOC Series 18C LP 10-Q