SEC Info  
    Home      Search      My Interests      Help      Sign In      Please Sign In

Mewbourne Energy Partners 05-A LP – ‘10-K’ for 12/31/19 – ‘EX-101.INS’

On:  Monday, 3/30/20, at 6:55am ET   ·   For:  12/31/19   ·   Accession #:  1387131-20-3354   ·   File #:  333-113340-01

Previous ‘10-K’:  ‘10-K’ on 4/1/19 for 12/31/18   ·   Latest ‘10-K’:  This Filing

Find Words in Filings emoji
 
  in    Show  and   Hints

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 3/30/20  Mewbourne Energy Partners 05-A LP 10-K       12/31/19   32:1.2M                                   Quality EDGAR So… LLC/FA

Annual Report   —   Form 10-K   —   Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML    176K 
 6: EX-99.1     Report of Forrest A. Garb & Associates, Inc.        HTML     61K 
 2: EX-31.1     Certification of Chief Executive Officer            HTML     19K 
 3: EX-31.2     Certification of Chief Financial Officer            HTML     19K 
 4: EX-32.1     Certification of Chief Executive Officer            HTML     13K 
 5: EX-32.2     Certification of Chief Financial Officer            HTML     14K 
31: R1          Document and Entity Information                     HTML     48K 
21: R2          Balance Sheets                                      HTML     55K 
17: R3          Statements of Operations                            HTML     43K 
26: R4          Statement of Changes in Partners' Capital           HTML     22K 
30: R5          Statements of Cash Flows                            HTML     64K 
20: R6          Description of Business                             HTML     17K 
16: R7          Summary of Significant Accounting Policies          HTML     37K 
25: R8          Organization and Related Party Transactions         HTML     27K 
32: R9          Subsequent Event                                    HTML     17K 
24: R10         Summary of Significant Accounting Policies          HTML     65K 
                (Policies)                                                       
28: R11         Summary of Significant Accounting Policies          HTML     20K 
                (Tables)                                                         
19: R12         Organization and Related Party Transactions         HTML     24K 
                (Tables)                                                         
15: R13         Description of Business (Details Narrative)         HTML     25K 
23: R14         Summary of Significant Accounting Policies          HTML     23K 
                (Details)                                                        
27: R15         Summary of Significant Accounting Policies          HTML     23K 
                (Details Narrative)                                              
18: R16         Organization and Related Party Transactions         HTML     32K 
                (Details)                                                        
14: R17         Organization and Related Party Transactions         HTML     30K 
                (Details Narrative)                                              
22: XML         IDEA XML File -- Filing Summary                      XML     46K 
13: EXCEL       IDEA Workbook of Financial Reports                  XLSX     25K 
 7: EX-101.INS  XBRL Instance -- mep-20191231                        XML    208K 
 9: EX-101.CAL  XBRL Calculations -- mep-20191231_cal                XML     62K 
10: EX-101.DEF  XBRL Definitions -- mep-20191231_def                 XML     98K 
11: EX-101.LAB  XBRL Labels -- mep-20191231_lab                      XML    280K 
12: EX-101.PRE  XBRL Presentations -- mep-20191231_pre               XML    193K 
 8: EX-101.SCH  XBRL Schema -- mep-20191231                          XSD     55K 
29: ZIP         XBRL Zipped Folder -- 0001387131-20-003354-xbrl      Zip     36K 


‘EX-101.INS’   —   XBRL Instance — mep-20191231


This Exhibit is an XBRL XML File.


                                                                                                                                                                                
<?xml version="1.0" encoding="windows-1252"?>
<!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 5.3a -->
<!-- Field: Doc-Info; Name: VendorURI; Value: http://www.novaworks.co -->
<!-- Field: Doc-Info; Name: Source; Value: P:\Clients\Mewbourne Group\Mewbourne Energy Partners 05\XBRL\20191231\mep_05_123119.xfr; Date: 2020%2D03%2D29T02:02:45Z -->
<!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
<xbrli:xbrl xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:dei="http://xbrl.sec.gov/dei/2019-01-31" xmlns:ref="http://www.xbrl.org/2006/ref" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:utr="http://www.xbrl.org/2009/utr" xmlns:us-gaap="http://fasb.org/us-gaap/2019-01-31" xmlns:us-roles="http://fasb.org/us-roles/2019-01-31" xmlns:nonnum="http://www.xbrl.org/dtr/type/non-numeric" xmlns:num="http://www.xbrl.org/dtr/type/numeric" xmlns:us-types="http://fasb.org/us-types/2019-01-31" xmlns:country="http://xbrl.sec.gov/country/2017-01-31" xmlns:srt="http://fasb.org/srt/2019-01-31" xmlns:MEP="http://mewbourneenergypartners05alp.com/20191231">
<link:schemaRef xlink:href="mep-20191231.xsd" xlink:type="simple"/>
<xbrli:context id="AsOf2018-12-31">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK"> 0001282723 </xbrli:identifier>
</xbrli:entity>
<xbrli:period>
<xbrli:instant> 2018-12-31 </xbrli:instant>
</xbrli:period>
</xbrli:context>
<xbrli:context id="AsOf2006-07-29">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK"> 0001282723 </xbrli:identifier>
</xbrli:entity>
<xbrli:period>
<xbrli:instant> 2006-07-29 </xbrli:instant>
</xbrli:period>
</xbrli:context>
<xbrli:context id="From2006-06-01to2006-07-29">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK"> 0001282723 </xbrli:identifier>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate> 2006-06-01 </xbrli:startDate>
<xbrli:endDate> 2006-07-29 </xbrli:endDate>
</xbrli:period>
</xbrli:context>
<xbrli:context id="From2019-01-01to2019-12-31">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK"> 0001282723 </xbrli:identifier>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate> 2019-01-01 </xbrli:startDate>
<xbrli:endDate> 2019-12-31 </xbrli:endDate>
</xbrli:period>
</xbrli:context>
<xbrli:context id="From2019-01-01to2019-12-31_us-gaap_AffiliatedEntityMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK"> 0001282723 </xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis"> srt:AffiliatedEntityMember </xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate> 2019-01-01 </xbrli:startDate>
<xbrli:endDate> 2019-12-31 </xbrli:endDate>
</xbrli:period>
</xbrli:context>
<xbrli:context id="AsOf2019-12-31">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK"> 0001282723 </xbrli:identifier>
</xbrli:entity>
<xbrli:period>
<xbrli:instant> 2019-12-31 </xbrli:instant>
</xbrli:period>
</xbrli:context>
<xbrli:context id="AsOf2019-12-31_us-gaap_AffiliatedEntityMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK"> 0001282723 </xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis"> srt:AffiliatedEntityMember </xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:instant> 2019-12-31 </xbrli:instant>
</xbrli:period>
</xbrli:context>
<xbrli:context id="From2018-01-01to2018-12-31_custom_AffiliatedEntity1Member">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK"> 0001282723 </xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis"> MEP:AffiliatedEntity1Member </xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate> 2018-01-01 </xbrli:startDate>
<xbrli:endDate> 2018-12-31 </xbrli:endDate>
</xbrli:period>
</xbrli:context>
<xbrli:context id="From2019-01-01to2019-12-31_custom_AffiliatedEntity1Member">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK"> 0001282723 </xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis"> MEP:AffiliatedEntity1Member </xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate> 2019-01-01 </xbrli:startDate>
<xbrli:endDate> 2019-12-31 </xbrli:endDate>
</xbrli:period>
</xbrli:context>
<xbrli:context id="From2018-01-01to2018-12-31">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK"> 0001282723 </xbrli:identifier>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate> 2018-01-01 </xbrli:startDate>
<xbrli:endDate> 2018-12-31 </xbrli:endDate>
</xbrli:period>
</xbrli:context>
<xbrli:context id="AsOf2017-12-31">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK"> 0001282723 </xbrli:identifier>
</xbrli:entity>
<xbrli:period>
<xbrli:instant> 2017-12-31 </xbrli:instant>
</xbrli:period>
</xbrli:context>
<xbrli:context id="From2019-01-01to2019-12-31_custom_PartnersMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK"> 0001282723 </xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="us-gaap:PartnerTypeOfPartnersCapitalAccountAxis"> MEP:PartnersMember </xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate> 2019-01-01 </xbrli:startDate>
<xbrli:endDate> 2019-12-31 </xbrli:endDate>
</xbrli:period>
</xbrli:context>
<xbrli:context id="AsOf2018-12-31_custom_PartnersMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK"> 0001282723 </xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="us-gaap:PartnerTypeOfPartnersCapitalAccountAxis"> MEP:PartnersMember </xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:instant> 2018-12-31 </xbrli:instant>
</xbrli:period>
</xbrli:context>
<xbrli:context id="AsOf2019-12-31_custom_PartnersMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK"> 0001282723 </xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="us-gaap:PartnerTypeOfPartnersCapitalAccountAxis"> MEP:PartnersMember </xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:instant> 2019-12-31 </xbrli:instant>
</xbrli:period>
</xbrli:context>
<xbrli:context id="From2018-01-01to2018-12-31_us-gaap_OilAndCondensateMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK"> 0001282723 </xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="srt:ProductOrServiceAxis"> us-gaap:OilAndCondensateMember </xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate> 2018-01-01 </xbrli:startDate>
<xbrli:endDate> 2018-12-31 </xbrli:endDate>
</xbrli:period>
</xbrli:context>
<xbrli:context id="From2019-01-01to2019-12-31_us-gaap_OilAndCondensateMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK"> 0001282723 </xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="srt:ProductOrServiceAxis"> us-gaap:OilAndCondensateMember </xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate> 2019-01-01 </xbrli:startDate>
<xbrli:endDate> 2019-12-31 </xbrli:endDate>
</xbrli:period>
</xbrli:context>
<xbrli:context id="From2018-01-01to2018-12-31_us-gaap_NaturalGasProductionMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK"> 0001282723 </xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="srt:ProductOrServiceAxis"> us-gaap:NaturalGasProductionMember </xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate> 2018-01-01 </xbrli:startDate>
<xbrli:endDate> 2018-12-31 </xbrli:endDate>
</xbrli:period>
</xbrli:context>
<xbrli:context id="From2019-01-01to2019-12-31_us-gaap_NaturalGasProductionMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK"> 0001282723 </xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="srt:ProductOrServiceAxis"> us-gaap:NaturalGasProductionMember </xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate> 2019-01-01 </xbrli:startDate>
<xbrli:endDate> 2019-12-31 </xbrli:endDate>
</xbrli:period>
</xbrli:context>
<xbrli:context id="From2005-02-14to2019-12-31">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK"> 0001282723 </xbrli:identifier>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate> 2005-02-14 </xbrli:startDate>
<xbrli:endDate> 2019-12-31 </xbrli:endDate>
</xbrli:period>
</xbrli:context>
<xbrli:context id="From2018-01-01to2018-12-31_custom_PartnersMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK"> 0001282723 </xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="us-gaap:PartnerTypeOfPartnersCapitalAccountAxis"> MEP:PartnersMember </xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate> 2018-01-01 </xbrli:startDate>
<xbrli:endDate> 2018-12-31 </xbrli:endDate>
</xbrli:period>
</xbrli:context>
<xbrli:context id="AsOf2017-12-31_custom_PartnersMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK"> 0001282723 </xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="us-gaap:PartnerTypeOfPartnersCapitalAccountAxis"> MEP:PartnersMember </xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:instant> 2017-12-31 </xbrli:instant>
</xbrli:period>
</xbrli:context>
<xbrli:context id="AsOf2020-03-19_us-gaap_SubsequentEventMember_srt_CrudeOilMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK"> 0001282723 </xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="us-gaap:SubsequentEventTypeAxis"> us-gaap:SubsequentEventMember </xbrldi:explicitMember>
<xbrldi:explicitMember dimension="srt:EnergyAxis"> srt:CrudeOilMember </xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:instant> 2020-03-19 </xbrli:instant>
</xbrli:period>
</xbrli:context>
<xbrli:context id="AsOf2019-12-31_srt_CrudeOilMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK"> 0001282723 </xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="srt:EnergyAxis"> srt:CrudeOilMember </xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:instant> 2019-12-31 </xbrli:instant>
</xbrli:period>
</xbrli:context>
<xbrli:context id="AsOf2019-12-31_us-gaap_SubsequentEventMember_srt_FuelMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK"> 0001282723 </xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="srt:EnergyAxis"> srt:FuelMember </xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:instant> 2019-12-31 </xbrli:instant>
</xbrli:period>
</xbrli:context>
<xbrli:context id="AsOf2020-03-19_us-gaap_SubsequentEventMember_srt_FuelMember">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK"> 0001282723 </xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="us-gaap:SubsequentEventTypeAxis"> us-gaap:SubsequentEventMember </xbrldi:explicitMember>
<xbrldi:explicitMember dimension="srt:EnergyAxis"> srt:FuelMember </xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:instant> 2020-03-19 </xbrli:instant>
</xbrli:period>
</xbrli:context>
<xbrli:unit id="USD">
<xbrli:measure> iso4217:USD </xbrli:measure>
</xbrli:unit>
<xbrli:unit id="Pure">
<xbrli:measure> xbrli:pure </xbrli:measure>
</xbrli:unit>
<xbrli:unit id="BO">
<xbrli:divide>
<xbrli:unitNumerator>
<xbrli:measure> iso4217:USD </xbrli:measure>
</xbrli:unitNumerator>
<xbrli:unitDenominator>
<xbrli:measure> utr:Boe </xbrli:measure>
</xbrli:unitDenominator>
</xbrli:divide>
</xbrli:unit>
<xbrli:unit id="Gas">
<xbrli:divide>
<xbrli:unitNumerator>
<xbrli:measure> iso4217:USD </xbrli:measure>
</xbrli:unitNumerator>
<xbrli:unitDenominator>
<xbrli:measure> utr:MMBTU </xbrli:measure>
</xbrli:unitDenominator>
</xbrli:divide>
</xbrli:unit>
<MEP:PercentageProceedsFromDispositionOfDepreciableAndDepletableProperties contextRef="From2019-01-01to2019-12-31" unitRef="Pure" decimals="INF"> 0.70 </MEP:PercentageProceedsFromDispositionOfDepreciableAndDepletableProperties>
<MEP:PercentageProceedsFromDispositionOfDepreciableAndDepletableProperties contextRef="From2019-01-01to2019-12-31_us-gaap_AffiliatedEntityMember" unitRef="Pure" decimals="INF"> 0.30 </MEP:PercentageProceedsFromDispositionOfDepreciableAndDepletableProperties>
<MEP:PercentageAllOtherRevenues contextRef="From2019-01-01to2019-12-31" unitRef="Pure" decimals="INF"> 0.70 </MEP:PercentageAllOtherRevenues>
<MEP:PercentageAllOtherRevenues contextRef="From2019-01-01to2019-12-31_us-gaap_AffiliatedEntityMember" unitRef="Pure" decimals="INF"> 0.30 </MEP:PercentageAllOtherRevenues>
<MEP:PercentageLeaseAcquisitionCosts contextRef="From2019-01-01to2019-12-31" unitRef="Pure" id="Foot-00-0" decimals="INF"> 0.00 </MEP:PercentageLeaseAcquisitionCosts>
<MEP:PercentageLeaseAcquisitionCosts contextRef="From2019-01-01to2019-12-31_us-gaap_AffiliatedEntityMember" unitRef="Pure" id="Foot-00-1" decimals="INF"> 1.00 </MEP:PercentageLeaseAcquisitionCosts>
<MEP:PercentageTangibleAndIntangibleDrillingCosts contextRef="From2019-01-01to2019-12-31" unitRef="Pure" id="Foot-00-2" decimals="INF"> 1.00 </MEP:PercentageTangibleAndIntangibleDrillingCosts>
<MEP:PercentageTangibleAndIntangibleDrillingCosts contextRef="From2019-01-01to2019-12-31_us-gaap_AffiliatedEntityMember" unitRef="Pure" id="Foot-00-3" decimals="INF"> 0.00 </MEP:PercentageTangibleAndIntangibleDrillingCosts>
<MEP:PercentageOperatingCostsReportingAndLegalExpensesGeneralAndAdministrativeExpensesAndAllOtherCosts contextRef="From2019-01-01to2019-12-31" unitRef="Pure" decimals="INF"> 0.70 </MEP:PercentageOperatingCostsReportingAndLegalExpensesGeneralAndAdministrativeExpensesAndAllOtherCosts>
<MEP:PercentageOperatingCostsReportingAndLegalExpensesGeneralAndAdministrativeExpensesAndAllOtherCosts contextRef="From2019-01-01to2019-12-31_us-gaap_AffiliatedEntityMember" unitRef="Pure" decimals="INF"> 0.30 </MEP:PercentageOperatingCostsReportingAndLegalExpensesGeneralAndAdministrativeExpensesAndAllOtherCosts>
<MEP:PercentageOrganizationAndOfferingCosts contextRef="From2019-01-01to2019-12-31" unitRef="Pure" id="Foot-00-4" decimals="INF"> 0.00 </MEP:PercentageOrganizationAndOfferingCosts>
<MEP:PercentageOrganizationAndOfferingCosts contextRef="From2019-01-01to2019-12-31_us-gaap_AffiliatedEntityMember" unitRef="Pure" id="Foot-00-5" decimals="INF"> 1.00 </MEP:PercentageOrganizationAndOfferingCosts>
<us-gaap:PartnersCapitalAccountContributions contextRef="From2006-06-01to2006-07-29" unitRef="USD" decimals="0"> 30000000 </us-gaap:PartnersCapitalAccountContributions>
<MEP:Subscriber contextRef="AsOf2006-07-29" unitRef="Pure" decimals="INF"> 1128 </MEP:Subscriber>
<us-gaap:GeneralPartnersContributedCapital contextRef="AsOf2006-07-29" unitRef="USD" decimals="0"> 26844000 </us-gaap:GeneralPartnersContributedCapital>
<MEP:GeneralPartnerInterests contextRef="AsOf2006-07-29" unitRef="Pure" decimals="INF"> 998 </MEP:GeneralPartnerInterests>
<us-gaap:LimitedPartnersContributedCapital contextRef="AsOf2006-07-29" unitRef="USD" decimals="0"> 3156000 </us-gaap:LimitedPartnersContributedCapital>
<MEP:LimitedPartnerInterests contextRef="AsOf2006-07-29" unitRef="Pure" decimals="INF"> 130 </MEP:LimitedPartnerInterests>
<dei:EntityCentralIndexKey contextRef="From2019-01-01to2019-12-31"> 0001282723 </dei:EntityCentralIndexKey>
<dei:EntityRegistrantName contextRef="From2019-01-01to2019-12-31"> MEWBOURNE ENERGY PARTNERS 05-A LP </dei:EntityRegistrantName>
<dei:DocumentType contextRef="From2019-01-01to2019-12-31"> 10-K </dei:DocumentType>
<dei:CurrentFiscalYearEndDate contextRef="From2019-01-01to2019-12-31"> --12-31 </dei:CurrentFiscalYearEndDate>
<dei:AmendmentFlag contextRef="From2019-01-01to2019-12-31"> false </dei:AmendmentFlag>
<dei:EntityFilerCategory contextRef="From2019-01-01to2019-12-31"> Non-accelerated Filer </dei:EntityFilerCategory>
<dei:DocumentFiscalPeriodFocus contextRef="From2019-01-01to2019-12-31"> FY </dei:DocumentFiscalPeriodFocus>
<dei:DocumentFiscalYearFocus contextRef="From2019-01-01to2019-12-31"> 2019 </dei:DocumentFiscalYearFocus>
<MEP:PercentageOfPartnershipsGrossRevenueFromSaleOfOilAndGas contextRef="From2019-01-01to2019-12-31" unitRef="Pure" decimals="INF"> 0.035 </MEP:PercentageOfPartnershipsGrossRevenueFromSaleOfOilAndGas>
<MEP:AmountOfAdministrativeFeesAllocated contextRef="From2019-01-01to2019-12-31" unitRef="USD" decimals="0"> 50000 </MEP:AmountOfAdministrativeFeesAllocated>
<MEP:PercentageOfCapitalContributionsOfLimitedAndGeneralPartners contextRef="From2019-01-01to2019-12-31" unitRef="Pure" decimals="INF"> 0.0025 </MEP:PercentageOfCapitalContributionsOfLimitedAndGeneralPartners>
<MEP:CapitalizedCostsOilAndGasProducingActivitiesGrossPercent contextRef="AsOf2019-12-31_us-gaap_AffiliatedEntityMember" unitRef="Pure" decimals="INF"> .20 </MEP:CapitalizedCostsOilAndGasProducingActivitiesGrossPercent>
<us-gaap:PartnersCapital contextRef="AsOf2018-12-31" unitRef="USD" decimals="0"> 1170650 </us-gaap:PartnersCapital>
<us-gaap:PartnersCapital contextRef="AsOf2019-12-31" unitRef="USD" decimals="0"> 921903 </us-gaap:PartnersCapital>
<us-gaap:PartnersCapital contextRef="AsOf2018-12-31_custom_PartnersMember" unitRef="USD" decimals="0"> 1170650 </us-gaap:PartnersCapital>
<us-gaap:PartnersCapital contextRef="AsOf2019-12-31_custom_PartnersMember" unitRef="USD" decimals="0"> 921903 </us-gaap:PartnersCapital>
<us-gaap:PartnersCapital contextRef="AsOf2017-12-31_custom_PartnersMember" unitRef="USD" decimals="0"> 1288254 </us-gaap:PartnersCapital>
<dei:DocumentPeriodEndDate contextRef="From2019-01-01to2019-12-31"> 2019-12-31 </dei:DocumentPeriodEndDate>
<us-gaap:NetIncomeLoss contextRef="From2019-01-01to2019-12-31" unitRef="USD" decimals="0"> 280392 </us-gaap:NetIncomeLoss>
<us-gaap:NetIncomeLoss contextRef="From2018-01-01to2018-12-31" unitRef="USD" decimals="0"> 503241 </us-gaap:NetIncomeLoss>
<us-gaap:NetIncomeLoss contextRef="From2019-01-01to2019-12-31_custom_PartnersMember" unitRef="USD" decimals="0"> 280392 </us-gaap:NetIncomeLoss>
<us-gaap:NetIncomeLoss contextRef="From2018-01-01to2018-12-31_custom_PartnersMember" unitRef="USD" decimals="0"> 503241 </us-gaap:NetIncomeLoss>
<dei:EntitySmallBusiness contextRef="From2019-01-01to2019-12-31"> true </dei:EntitySmallBusiness>
<us-gaap:PartnersCapitalAccountDistributions contextRef="From2019-01-01to2019-12-31_custom_PartnersMember" unitRef="USD" decimals="0"> 529139 </us-gaap:PartnersCapitalAccountDistributions>
<us-gaap:PartnersCapitalAccountDistributions contextRef="From2018-01-01to2018-12-31_custom_PartnersMember" unitRef="USD" decimals="0"> 620845 </us-gaap:PartnersCapitalAccountDistributions>
<dei:EntityWellKnownSeasonedIssuer contextRef="From2019-01-01to2019-12-31"> No </dei:EntityWellKnownSeasonedIssuer>
<dei:EntityVoluntaryFilers contextRef="From2019-01-01to2019-12-31"> No </dei:EntityVoluntaryFilers>
<dei:EntityShellCompany contextRef="From2019-01-01to2019-12-31"> false </dei:EntityShellCompany>
<MEP:OperatorCharges contextRef="From2018-01-01to2018-12-31_custom_AffiliatedEntity1Member" unitRef="USD" decimals="0"> 229516 </MEP:OperatorCharges>
<MEP:OperatorCharges contextRef="From2019-01-01to2019-12-31_custom_AffiliatedEntity1Member" unitRef="USD" decimals="0"> 231957 </MEP:OperatorCharges>
<dei:EntityEmergingGrowthCompany contextRef="From2019-01-01to2019-12-31"> false </dei:EntityEmergingGrowthCompany>
<us-gaap:PaymentsOfCapitalDistribution contextRef="From2019-01-01to2019-12-31" unitRef="USD" decimals="0"> 529139 </us-gaap:PaymentsOfCapitalDistribution>
<us-gaap:PaymentsOfCapitalDistribution contextRef="From2018-01-01to2018-12-31" unitRef="USD" decimals="0"> 620845 </us-gaap:PaymentsOfCapitalDistribution>
<us-gaap:PaymentsOfCapitalDistribution contextRef="From2005-02-14to2019-12-31" unitRef="USD" decimals="0"> 31273470 </us-gaap:PaymentsOfCapitalDistribution>
<MEP:AmountOfAdministrativeFeesAllocatedDistributed contextRef="From2018-01-01to2018-12-31_custom_AffiliatedEntity1Member" unitRef="USD" decimals="0"> 41613 </MEP:AmountOfAdministrativeFeesAllocatedDistributed>
<MEP:AmountOfAdministrativeFeesAllocatedDistributed contextRef="From2019-01-01to2019-12-31_custom_AffiliatedEntity1Member" unitRef="USD" decimals="0"> 34593 </MEP:AmountOfAdministrativeFeesAllocatedDistributed>
<us-gaap:NatureOfCommonOwnershipOrManagementControlRelationships contextRef="From2019-01-01to2019-12-31"> Mewbourne Development Corporation ("MD"), a Delaware Corporation, has been appointed as the Registrant's managing general partner. MD has no significant equity interest in the Registrant. MOC is operator of oil and gas properties owned by the Partnership. Mewbourne Holdings, Inc. is the parent of both MD and MOC. Substantially all transactions are with MD and MOC. </us-gaap:NatureOfCommonOwnershipOrManagementControlRelationships>
<us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="From2019-01-01to2019-12-31"> In accordance with the Partnership agreement, during any particular calendar year, the total amount of administrative expenses allocated to the Partnership by MOC shall not exceed the greater of (a) 3.5% of the Partnership's gross revenue from the sale of oil and gas production during each year (calculated without any deduction for operating costs or other costs and expenses) or (b) the sum of $50,000 plus .25% of the capital contributions of limited and general partners. Administrative expenses can only be paid out of funds available for distributions. </us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
<MEP:DiscountRateOfFutureCashFlows contextRef="From2019-01-01to2019-12-31" unitRef="Pure" decimals="INF"> .10 </MEP:DiscountRateOfFutureCashFlows>
<dei:EntityCurrentReportingStatus contextRef="From2019-01-01to2019-12-31"> Yes </dei:EntityCurrentReportingStatus>
<dei:EntityInteractiveDataCurrent contextRef="From2019-01-01to2019-12-31"> Yes </dei:EntityInteractiveDataCurrent>
<dei:EntityFileNumber contextRef="From2019-01-01to2019-12-31"> 333-113340-01 </dei:EntityFileNumber>
<dei:EntityIncorporationStateCountryCode contextRef="From2019-01-01to2019-12-31"> DE </dei:EntityIncorporationStateCountryCode>
<us-gaap:IncreaseDecreaseInDueFromAffiliatesCurrent contextRef="From2019-01-01to2019-12-31" unitRef="USD" decimals="0"> -46774 </us-gaap:IncreaseDecreaseInDueFromAffiliatesCurrent>
<us-gaap:IncreaseDecreaseInDueFromAffiliatesCurrent contextRef="From2018-01-01to2018-12-31" unitRef="USD" decimals="0"> -37251 </us-gaap:IncreaseDecreaseInDueFromAffiliatesCurrent>
<us-gaap:IncreaseDecreaseInPrepaidTaxes contextRef="From2019-01-01to2019-12-31" unitRef="USD" decimals="0"> -682 </us-gaap:IncreaseDecreaseInPrepaidTaxes>
<us-gaap:IncreaseDecreaseInPrepaidTaxes contextRef="From2018-01-01to2018-12-31" unitRef="USD" decimals="0"> 979 </us-gaap:IncreaseDecreaseInPrepaidTaxes>
<us-gaap:IncreaseDecreaseInDueToAffiliatesCurrent contextRef="From2019-01-01to2019-12-31" unitRef="USD" decimals="0"> -19011 </us-gaap:IncreaseDecreaseInDueToAffiliatesCurrent>
<us-gaap:IncreaseDecreaseInDueToAffiliatesCurrent contextRef="From2018-01-01to2018-12-31" unitRef="USD" decimals="0"> -3507 </us-gaap:IncreaseDecreaseInDueToAffiliatesCurrent>
<us-gaap:NetCashProvidedByUsedInOperatingActivities contextRef="From2019-01-01to2019-12-31" unitRef="USD" decimals="0"> 394242 </us-gaap:NetCashProvidedByUsedInOperatingActivities>
<us-gaap:NetCashProvidedByUsedInOperatingActivities contextRef="From2018-01-01to2018-12-31" unitRef="USD" decimals="0"> 635838 </us-gaap:NetCashProvidedByUsedInOperatingActivities>
<us-gaap:PaymentsToExploreAndDevelopOilAndGasProperties contextRef="From2019-01-01to2019-12-31" unitRef="USD" decimals="0"> 8012 </us-gaap:PaymentsToExploreAndDevelopOilAndGasProperties>
<us-gaap:PaymentsToExploreAndDevelopOilAndGasProperties contextRef="From2018-01-01to2018-12-31" unitRef="USD" decimals="0"> 10247 </us-gaap:PaymentsToExploreAndDevelopOilAndGasProperties>
<us-gaap:NetCashProvidedByUsedInInvestingActivities contextRef="From2019-01-01to2019-12-31" unitRef="USD" decimals="0"> 132181 </us-gaap:NetCashProvidedByUsedInInvestingActivities>
<us-gaap:NetCashProvidedByUsedInInvestingActivities contextRef="From2018-01-01to2018-12-31" unitRef="USD" decimals="0"> -10247 </us-gaap:NetCashProvidedByUsedInInvestingActivities>
<us-gaap:NetCashProvidedByUsedInFinancingActivities contextRef="From2019-01-01to2019-12-31" unitRef="USD" decimals="0"> -529139 </us-gaap:NetCashProvidedByUsedInFinancingActivities>
<us-gaap:NetCashProvidedByUsedInFinancingActivities contextRef="From2018-01-01to2018-12-31" unitRef="USD" decimals="0"> -620845 </us-gaap:NetCashProvidedByUsedInFinancingActivities>
<us-gaap:CashAndCashEquivalentsPeriodIncreaseDecrease contextRef="From2019-01-01to2019-12-31" unitRef="USD" decimals="0"> -2716 </us-gaap:CashAndCashEquivalentsPeriodIncreaseDecrease>
<us-gaap:CashAndCashEquivalentsPeriodIncreaseDecrease contextRef="From2018-01-01to2018-12-31" unitRef="USD" decimals="0"> 4746 </us-gaap:CashAndCashEquivalentsPeriodIncreaseDecrease>
<MEP:NonCashChangesToNetOilGasPropertiesRelatedToAssetRetirementObligationLiabilities contextRef="From2019-01-01to2019-12-31" unitRef="USD" decimals="0"> 2956 </MEP:NonCashChangesToNetOilGasPropertiesRelatedToAssetRetirementObligationLiabilities>
<MEP:NonCashChangesToNetOilGasPropertiesRelatedToAssetRetirementObligationLiabilities contextRef="From2018-01-01to2018-12-31" unitRef="USD" decimals="0"> 873 </MEP:NonCashChangesToNetOilGasPropertiesRelatedToAssetRetirementObligationLiabilities>
<MEP:OilAndGasPropertyAdditionsIncludedInAccountsPayableAffiliate contextRef="From2019-01-01to2019-12-31" unitRef="USD" decimals="0"> 71 </MEP:OilAndGasPropertyAdditionsIncludedInAccountsPayableAffiliate>
<MEP:OilAndGasPropertyAdditionsIncludedInAccountsPayableAffiliate contextRef="From2018-01-01to2018-12-31" unitRef="USD" decimals="0"> 135 </MEP:OilAndGasPropertyAdditionsIncludedInAccountsPayableAffiliate>
<us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax contextRef="From2018-01-01to2018-12-31_us-gaap_OilAndCondensateMember" unitRef="USD" decimals="0"> 637540 </us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>
<us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax contextRef="From2019-01-01to2019-12-31_us-gaap_OilAndCondensateMember" unitRef="USD" decimals="0"> 560370 </us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>
<us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax contextRef="From2018-01-01to2018-12-31_us-gaap_NaturalGasProductionMember" unitRef="USD" decimals="0"> 536903 </us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>
<us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax contextRef="From2019-01-01to2019-12-31_us-gaap_NaturalGasProductionMember" unitRef="USD" decimals="0"> 318077 </us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>
<us-gaap:Revenues contextRef="From2019-01-01to2019-12-31" unitRef="USD" decimals="0"> 878447 </us-gaap:Revenues>
<us-gaap:Revenues contextRef="From2018-01-01to2018-12-31" unitRef="USD" decimals="0"> 1174443 </us-gaap:Revenues>
<us-gaap:OperatingLeaseExpense contextRef="From2019-01-01to2019-12-31" unitRef="USD" decimals="0"> 376879 </us-gaap:OperatingLeaseExpense>
<us-gaap:OperatingLeaseExpense contextRef="From2018-01-01to2018-12-31" unitRef="USD" decimals="0"> 407364 </us-gaap:OperatingLeaseExpense>
<us-gaap:ProductionTaxExpense contextRef="From2019-01-01to2019-12-31" unitRef="USD" decimals="0"> 61356 </us-gaap:ProductionTaxExpense>
<us-gaap:ProductionTaxExpense contextRef="From2018-01-01to2018-12-31" unitRef="USD" decimals="0"> 79954 </us-gaap:ProductionTaxExpense>
<us-gaap:GeneralAndAdministrativeExpense contextRef="From2019-01-01to2019-12-31" unitRef="USD" decimals="0"> 74415 </us-gaap:GeneralAndAdministrativeExpense>
<us-gaap:GeneralAndAdministrativeExpense contextRef="From2018-01-01to2018-12-31" unitRef="USD" decimals="0"> 84052 </us-gaap:GeneralAndAdministrativeExpense>
<us-gaap:CostsAndExpenses contextRef="From2019-01-01to2019-12-31" unitRef="USD" decimals="0"> 598055 </us-gaap:CostsAndExpenses>
<us-gaap:CostsAndExpenses contextRef="From2018-01-01to2018-12-31" unitRef="USD" decimals="0"> 671202 </us-gaap:CostsAndExpenses>
<us-gaap:DueFromAffiliateCurrent contextRef="AsOf2018-12-31" unitRef="USD" decimals="0"> 171315 </us-gaap:DueFromAffiliateCurrent>
<us-gaap:DueFromAffiliateCurrent contextRef="AsOf2019-12-31" unitRef="USD" decimals="0"> 124541 </us-gaap:DueFromAffiliateCurrent>
<us-gaap:PrepaidTaxes contextRef="AsOf2018-12-31" unitRef="USD" decimals="0"> 2296 </us-gaap:PrepaidTaxes>
<us-gaap:PrepaidTaxes contextRef="AsOf2019-12-31" unitRef="USD" decimals="0"> 1614 </us-gaap:PrepaidTaxes>
<us-gaap:AssetsCurrent contextRef="AsOf2018-12-31" unitRef="USD" decimals="0"> 180324 </us-gaap:AssetsCurrent>
<us-gaap:AssetsCurrent contextRef="AsOf2019-12-31" unitRef="USD" decimals="0"> 130152 </us-gaap:AssetsCurrent>
<us-gaap:OilAndGasPropertyFullCostMethodGross contextRef="AsOf2018-12-31" unitRef="USD" decimals="0"> 30239172 </us-gaap:OilAndGasPropertyFullCostMethodGross>
<us-gaap:OilAndGasPropertyFullCostMethodGross contextRef="AsOf2019-12-31" unitRef="USD" decimals="0"> 30248618 </us-gaap:OilAndGasPropertyFullCostMethodGross>
<MEP:OilAndGasPropertiesAtCostFullCostMethodAccumulatedDepreciationDepletionAmortizationAndImpairment contextRef="AsOf2018-12-31" unitRef="USD" decimals="0"> 28905688 </MEP:OilAndGasPropertiesAtCostFullCostMethodAccumulatedDepreciationDepletionAmortizationAndImpairment>
<MEP:OilAndGasPropertiesAtCostFullCostMethodAccumulatedDepreciationDepletionAmortizationAndImpairment contextRef="AsOf2019-12-31" unitRef="USD" decimals="0"> 29111450 </MEP:OilAndGasPropertiesAtCostFullCostMethodAccumulatedDepreciationDepletionAmortizationAndImpairment>
<us-gaap:OilAndGasPropertyFullCostMethodNet contextRef="AsOf2018-12-31" unitRef="USD" decimals="0"> 1333484 </us-gaap:OilAndGasPropertyFullCostMethodNet>
<us-gaap:OilAndGasPropertyFullCostMethodNet contextRef="AsOf2019-12-31" unitRef="USD" decimals="0"> 1137168 </us-gaap:OilAndGasPropertyFullCostMethodNet>
<us-gaap:Assets contextRef="AsOf2018-12-31" unitRef="USD" decimals="0"> 1513808 </us-gaap:Assets>
<us-gaap:Assets contextRef="AsOf2019-12-31" unitRef="USD" decimals="0"> 1267320 </us-gaap:Assets>
<us-gaap:DueToAffiliateCurrent contextRef="AsOf2018-12-31" unitRef="USD" decimals="0"> 56347 </us-gaap:DueToAffiliateCurrent>
<us-gaap:DueToAffiliateCurrent contextRef="AsOf2019-12-31" unitRef="USD" decimals="0"> 37407 </us-gaap:DueToAffiliateCurrent>
<us-gaap:LiabilitiesCurrent contextRef="AsOf2018-12-31" unitRef="USD" decimals="0"> 56347 </us-gaap:LiabilitiesCurrent>
<us-gaap:LiabilitiesCurrent contextRef="AsOf2019-12-31" unitRef="USD" decimals="0"> 37407 </us-gaap:LiabilitiesCurrent>
<us-gaap:Liabilities contextRef="AsOf2018-12-31" unitRef="USD" decimals="0"> 343158 </us-gaap:Liabilities>
<us-gaap:Liabilities contextRef="AsOf2019-12-31" unitRef="USD" decimals="0"> 345417 </us-gaap:Liabilities>
<us-gaap:LiabilitiesAndStockholdersEquity contextRef="AsOf2018-12-31" unitRef="USD" decimals="0"> 1513808 </us-gaap:LiabilitiesAndStockholdersEquity>
<us-gaap:LiabilitiesAndStockholdersEquity contextRef="AsOf2019-12-31" unitRef="USD" decimals="0"> 1267320 </us-gaap:LiabilitiesAndStockholdersEquity>
<us-gaap:DepreciationDepletionAndAmortization contextRef="From2019-01-01to2019-12-31" unitRef="USD" decimals="0"> 67162 </us-gaap:DepreciationDepletionAndAmortization>
<us-gaap:DepreciationDepletionAndAmortization contextRef="From2018-01-01to2018-12-31" unitRef="USD" decimals="0"> 82929 </us-gaap:DepreciationDepletionAndAmortization>
<us-gaap:ResultsOfOperationsAccretionOfAssetRetirementObligations contextRef="From2019-01-01to2019-12-31" unitRef="USD" decimals="0"> 18243 </us-gaap:ResultsOfOperationsAccretionOfAssetRetirementObligations>
<us-gaap:ResultsOfOperationsAccretionOfAssetRetirementObligations contextRef="From2018-01-01to2018-12-31" unitRef="USD" decimals="0"> 16903 </us-gaap:ResultsOfOperationsAccretionOfAssetRetirementObligations>
<us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="AsOf2018-12-31" unitRef="USD" decimals="0"> 6713 </us-gaap:CashAndCashEquivalentsAtCarryingValue>
<us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="AsOf2019-12-31" unitRef="USD" decimals="0"> 3997 </us-gaap:CashAndCashEquivalentsAtCarryingValue>
<us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="AsOf2017-12-31" unitRef="USD" decimals="0"> 1967 </us-gaap:CashAndCashEquivalentsAtCarryingValue>
<us-gaap:AssetRetirementObligationsNoncurrent contextRef="AsOf2018-12-31" unitRef="USD" decimals="0"> 286811 </us-gaap:AssetRetirementObligationsNoncurrent>
<us-gaap:AssetRetirementObligationsNoncurrent contextRef="AsOf2019-12-31" unitRef="USD" decimals="0"> 308010 </us-gaap:AssetRetirementObligationsNoncurrent>
<us-gaap:AssetRetirementObligationsNoncurrent contextRef="AsOf2017-12-31" unitRef="USD" decimals="0"> 269035 </us-gaap:AssetRetirementObligationsNoncurrent>
<us-gaap:AssetRetirementObligationLiabilitiesIncurred contextRef="From2019-01-01to2019-12-31" unitRef="USD" decimals="0"> 2963 </us-gaap:AssetRetirementObligationLiabilitiesIncurred>
<us-gaap:AssetRetirementObligationLiabilitiesIncurred contextRef="From2018-01-01to2018-12-31" unitRef="USD" decimals="0"> 873 </us-gaap:AssetRetirementObligationLiabilitiesIncurred>
<us-gaap:AssetRetirementObligationAccretionExpense contextRef="From2019-01-01to2019-12-31" unitRef="USD" decimals="0"> 18243 </us-gaap:AssetRetirementObligationAccretionExpense>
<us-gaap:AssetRetirementObligationAccretionExpense contextRef="From2018-01-01to2018-12-31" unitRef="USD" decimals="0"> 16903 </us-gaap:AssetRetirementObligationAccretionExpense>
<dei:EntityPublicFloat contextRef="AsOf2019-12-31" unitRef="USD" decimals="0"> 30000000 </dei:EntityPublicFloat>
<us-gaap:ProceedsFromSaleOfOilAndGasPropertyAndEquipment contextRef="From2019-01-01to2019-12-31" unitRef="USD" decimals="0"> 140193 </us-gaap:ProceedsFromSaleOfOilAndGasPropertyAndEquipment>
<us-gaap:BusinessDescriptionAndBasisOfPresentationTextBlock contextRef="From2019-01-01to2019-12-31">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">1.       Description of Business</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Mewbourne Energy Partners 05-A, L.P., (the “Registrant” or the “Partnership”), a Delaware limited partnership engaged primarily in oil and gas development and production in Texas, Oklahoma, and New Mexico, was organized on February 14, 2005. During 2007 all general partner equity interests were converted to limited partner equity interests. The managing general partner has no significant equity interest in the Partnership.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Partnership’s sole business is the development and production of oil and gas. A substantial portion of the Partnership’s gas production is being sold regionally in the spot market. Due to the highly competitive nature of the spot market, prices are subject to seasonal and regional pricing fluctuations. In addition, such spot market sales are generally short-term in nature and are dependent upon obtaining transportation services provided by pipelines. The prices received for the Partnership’s oil and gas are subject to influences such as global consumption and supply trends.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
</us-gaap:BusinessDescriptionAndBasisOfPresentationTextBlock>
<us-gaap:SignificantAccountingPoliciesTextBlock contextRef="From2019-01-01to2019-12-31">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">2.        Summary of Significant Accounting Policies</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Significant estimates inherent in the Registrant’s financial statements include the estimate of oil and gas reserves and future abandonment costs. Changes in oil and gas prices and the changes in production estimates could have a significant effect on reserve estimates. The reserve estimates directly impact the computation of depreciation, depletion, and amortization, asset retirement obligation, and the ceiling test for the Registrant’s oil and gas properties.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><u>Full Cost Accounting</u></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Partnership follows the full-cost method of accounting for its oil and gas activities. Under the full-cost method, all productive and non-productive costs incurred in the acquisition, exploration and development of oil and gas properties are capitalized. Depreciation, depletion and amortization of oil and gas properties subject to amortization is computed on the units-of-production method based on the proved reserves underlying the oil and gas properties. At December 31, 2019 and 2018, all capitalized costs were subject to amortization. Proceeds from the sale or other disposition of properties are credited to the full cost pool. Gains and losses are not recognized unless such adjustments would significantly alter the relationship between capitalized costs and the proved oil and gas reserves. Capitalized costs are subject to a quarterly ceiling test that limits such costs to the aggregate of the present value of estimated future net cash flows of proved reserves, computed using the 12-month unweighted average of first-day-of the-month oil and gas prices, discounted at 10%, and the lower of cost or fair value of unproved properties. If unamortized costs capitalized exceed the ceiling, the excess is charged to expense in the period the excess occurs. There were no cost ceiling write-downs during the years ended December 31, 2019 and 2018.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Subsequent to December 31, 2019 the price of both oil and gas has continued to fluctuate. Oil prices decreased to $25.78 per barrel on March 19, 2020, down from $61.14 on December 31, 2019, and gas prices decreased to $1.62 per million Btu, down from $2.09 on December 31, 2019. These decreases are primarily a result of oil demand concerns due to the economic impacts of the COVID-19 virus and anticipated increases in supply from Russia and OPEC, particularly Saudi Arabia. Oil and natural gas prices are expected to continue to fluctuate during the first part of the year 2020 and potentially beyond. Declines in oil and natural gas prices affect the Partnership’s revenues and partner distributions and could reduce the amount of oil and natural gas that the Partnership can produce economically. The Partnership has no planned drilling activity. If oil or natural gas prices remain depressed or continue to decline, the Partnership could be required to record oil and gas property write-downs; however, the excess in the value of reserves over the full cost pool book value at December 31, 2019 reduces the likelihood of this occurring. </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In the third quarter of 2019, the Partnership received $138,600 in sales proceeds from the sale of leasehold interests to Devon Energy. <a name="a_Hlk35342843"></a>Under the full cost method of accounting cash proceeds from sales of oil and gas properties are generally treated as a recovery of cost with no gain or loss recognized unless material to reserves or to the rate of depletion. These sales proceeds were recorded as an adjustment to the full cost pool and no gain or loss was recognized.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><u>Recent Accounting Developments</u></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify">In February 2016, the FASB issued ASU 2016-02, “Leases.” ASU 2016-02 requires the recognition of lease assets and lease liabilities by lessees for those leases currently classified as operating leases and makes certain changes to the way lease expenses are accounted for. This update is effective for smaller reporting companies for fiscal years beginning after December 15, 2019, and interim periods within fiscal years beginning after December 15, 2020. This update should be applied using a modified retrospective approach, and early adoption is permitted. In January 2018, the FASB issued ASU 2018-01, which permits an entity to elect an optional transition practical expedient to not evaluate land easements that exist or expire before the Partnership’s adoption of Topic 842 and that were not previously accounted for as leases under Topic 840. The Partnership will elect the optional transition practical expedient upon adoption with an adjustment to the opening balance of retained earnings in the period of adoption. Comparative periods presented will not be adjusted for the new standard. The Partnership is currently evaluating the new guidance to determine the impact it will have on its financial statements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><u>Cash</u></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 4.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Partnership maintains all its cash in one financial institution. At various times throughout the year, the cash amount may be in excess of the amount insured by the Federal Deposit Insurance Corporation.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><u>Fair Value of Financial Instruments</u></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The FASB has issued guidance on determining the estimated fair value for financial instruments. This disclosure states that the fair value of financial instruments is determined at discrete points in time based on relevant market information. Such estimates involve uncertainties and cannot be determined with precision. The estimated fair value of cash, accounts receivable, affiliate and accounts payable, affiliate approximates their carrying value due to their short-term nature. </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><u>Asset Retirement Obligations</u></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Partnership has recognized an estimated liability for future plugging and abandonment costs. A liability for the estimated fair value of the future plugging and abandonment costs is recorded with a corresponding increase in the full cost pool at the time a new well is drilled. Depreciation expense associated with estimated plugging and abandonment costs is recognized in accordance with the full cost methodology.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Partnership estimates a liability for plugging and abandonment costs based on historical experience and estimated well life. The liability is discounted using the credit-adjusted risk-free rate. Revisions to the liability could occur due to changes in well plugging and abandonment costs or well useful lives, or if federal or state regulators enact new well restoration requirements. The Partnership recognizes accretion expense in connection with the discounted liability over the remaining life of the well.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">A reconciliation of the Partnership’s liability for well plugging and abandonment costs for the years ended December 31, 2019 and December 31, 2018 is as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"><b> </b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b> </b></td> <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2019</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b> </b></td> <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2018</b></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 67%">Balance, beginning of period</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">286,811</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 4%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">269,035</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Liabilities incurred</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,963</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">873</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Liabilities reduced due to settlements</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(7</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Accretion expense</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">18,243</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">16,903</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Balance, end of period</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">308,010</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">286,811</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><u>Oil and Gas Sales</u></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify">The Partnership’s oil and condensate production is sold and revenue recognized at or near the Partnership’s wells under short-term purchase contracts at prevailing prices in accordance with arrangements which are customary in the oil industry. Sales of gas applicable to the Partnership’s interest are recorded as revenue when the gas is metered and title transferred pursuant to the gas sales contracts covering the Partnership’s interest in gas reserves.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Substantially all the Partnership’s accounts receivable result from oil and natural gas sales by MOC to third parties in the oil and natural gas industry. This concentration of customers may impact the Partnership’s overall credit risk in that these entities may be similarly affected by changes in economic and other conditions. Historically, the Partnership has not experienced significant credit losses on such receivables. No bad debt expense was recorded for the years ended December 31, 2019 or 2018. The Partnership cannot ensure that such losses will not occur in the future.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify">The Partnership has only non-operated working interests in oil and gas wells and receives monthly net revenue checks from the operator of these oil and gas wells. Each unit of oil and gas is accounted for as a separate performance obligation. It recognizes revenue for oil and condensate when control transfers to the purchaser at a contractually specified delivery point at or near the wellhead at market prices in accordance with the contractual arrangement. Sales of gas applicable to the Partnership’s interest are recorded as revenue when the gas is metered and control is transferred pursuant to the gas sales contracts covering the Partnership’s interest in gas reserves.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><u>Disaggregation of Revenue</u></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify">The Partnership has identified two material revenue streams in its business: oil sales and natural gas sales. Revenue attributable to each of the Partnership’s identified revenue streams is disaggregated in the Statements of Operations.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><u>Principal versus agent</u></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify">In the case of the non-operating agreements, the operator is responsible for providing the goods due to its contractual obligations with the purchaser. Based on the joint operating and marketing agreement arrangements between the Partnership and operator, the Partnership does not take title to the product prior to the operator’s ultimate sale to a customer. The operator is responsible for fulfilling promises to provide specified goods and remitting proceeds back to the Partnership for the Partnership’s proportionate share of the total product sold. Mewbourne Oil Company (MOC), rather than the Partnership, is primarily responsible for fulfilling promises to provide specified goods. MOC, as the operator, enters into the sales contract with the third-party customers and directs all activities from the wellhead to the delivery point that make the commodity available to the customer; there is no agreement between the Partnership and the customers. In the event a production delay occurs because of, for example, well-equipment failure, MOC is responsible for correcting the issues preventing fulfillment of its promises to deliver product to its customers.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><u>Accounts Receivable, affiliate</u></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify">Under the Partnership’s joint operating and marketing agreements, the Partnership is entitled to consideration as production occurs at the wellhead and the value of such consideration is an estimate. Final amounts are only determined upon sale by the operator to the ultimate third-party customer, and recorded in “Accounts receivable, affiliate” in its balance sheet.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><u>Income Taxes</u></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify">The Partnership is treated as a partnership for income tax purposes and, as a result, income of the Partnership is reported on the tax returns of the partners and no recognition is given to income taxes in the financial statements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify">The Partnership accounts for uncertainty in income taxes in accordance with applicable accounting guidance and recognizes the effects of those positions only if they are more likely than not of being sustained. As no liability had been recognized as of December 31, 2019 or 2018, the Partnership did not accrue for any interest or penalties. </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><u>Distributions</u></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Revenues which, in the sole judgment of the managing general partner, are not required to meet the Registrant’s obligations will be distributed to the partners at least quarterly in accordance with the Registrant’s Partnership Agreement. Distributions made to partners and state tax payments for the benefit of investor partners during the years ended December 31, 2019 and 2018 were $529,139 and $620,845, respectively. Since inception, the Partnership has made distributions of $31,273,470, inclusive of state tax payments.</p>
</us-gaap:SignificantAccountingPoliciesTextBlock>
<us-gaap:FullCostOrSuccessfulEffortsPolicy contextRef="From2019-01-01to2019-12-31">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><u>Full Cost Accounting</u></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Partnership follows the full-cost method of accounting for its oil and gas activities. Under the full-cost method, all productive and non-productive costs incurred in the acquisition, exploration and development of oil and gas properties are capitalized. Depreciation, depletion and amortization of oil and gas properties subject to amortization is computed on the units-of-production method based on the proved reserves underlying the oil and gas properties. At December 31, 2019 and 2018, all capitalized costs were subject to amortization. Proceeds from the sale or other disposition of properties are credited to the full cost pool. Gains and losses are not recognized unless such adjustments would significantly alter the relationship between capitalized costs and the proved oil and gas reserves. Capitalized costs are subject to a quarterly ceiling test that limits such costs to the aggregate of the present value of estimated future net cash flows of proved reserves, computed using the 12-month unweighted average of first-day-of the-month oil and gas prices, discounted at 10%, and the lower of cost or fair value of unproved properties. If unamortized costs capitalized exceed the ceiling, the excess is charged to expense in the period the excess occurs. There were no cost ceiling write-downs during the years ended December 31, 2019 and 2018.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Subsequent to December 31, 2019 the price of both oil and gas has continued to fluctuate. Oil prices decreased to $25.78 per barrel on March 19, 2020, down from $61.14 on December 31, 2019, and gas prices decreased to $1.62 per million Btu, down from $2.09 on December 31, 2019. These decreases are primarily a result of oil demand concerns due to the economic impacts of the COVID-19 virus and anticipated increases in supply from Russia and OPEC, particularly Saudi Arabia. Oil and natural gas prices are expected to continue to fluctuate during the first part of the year 2020 and potentially beyond. Declines in oil and natural gas prices affect the Partnership’s revenues and partner distributions and could reduce the amount of oil and natural gas that the Partnership can produce economically. The Partnership has no planned drilling activity. If oil or natural gas prices remain depressed or continue to decline, the Partnership could be required to record oil and gas property write-downs; however, the excess in the value of reserves over the full cost pool book value at December 31, 2019 reduces the likelihood of this occurring. </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In the third quarter of 2019, the Partnership received $138,600 in sales proceeds from the sale of leasehold interests to Devon Energy. <a name="a_Hlk35342843"></a>Under the full cost method of accounting cash proceeds from sales of oil and gas properties are generally treated as a recovery of cost with no gain or loss recognized unless material to reserves or to the rate of depletion. These sales proceeds were recorded as an adjustment to the full cost pool and no gain or loss was recognized.</p>
</us-gaap:FullCostOrSuccessfulEffortsPolicy>
<us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock contextRef="From2019-01-01to2019-12-31">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><u>Recent Accounting Developments</u></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify">In February 2016, the FASB issued ASU 2016-02, “Leases.” ASU 2016-02 requires the recognition of lease assets and lease liabilities by lessees for those leases currently classified as operating leases and makes certain changes to the way lease expenses are accounted for. This update is effective for smaller reporting companies for fiscal years beginning after December 15, 2019, and interim periods within fiscal years beginning after December 15, 2020. This update should be applied using a modified retrospective approach, and early adoption is permitted. In January 2018, the FASB issued ASU 2018-01, which permits an entity to elect an optional transition practical expedient to not evaluate land easements that exist or expire before the Partnership’s adoption of Topic 842 and that were not previously accounted for as leases under Topic 840. The Partnership will elect the optional transition practical expedient upon adoption with an adjustment to the opening balance of retained earnings in the period of adoption. Comparative periods presented will not be adjusted for the new standard. The Partnership is currently evaluating the new guidance to determine the impact it will have on its financial statements.</p>
</us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock>
<us-gaap:CashAndCashEquivalentsPolicyTextBlock contextRef="From2019-01-01to2019-12-31">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><u>Cash</u></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 4.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Partnership maintains all its cash in one financial institution. At various times throughout the year, the cash amount may be in excess of the amount insured by the Federal Deposit Insurance Corporation.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
</us-gaap:CashAndCashEquivalentsPolicyTextBlock>
<us-gaap:FairValueOfFinancialInstrumentsPolicy contextRef="From2019-01-01to2019-12-31">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><u>Fair Value of Financial Instruments</u></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The FASB has issued guidance on determining the estimated fair value for financial instruments. This disclosure states that the fair value of financial instruments is determined at discrete points in time based on relevant market information. Such estimates involve uncertainties and cannot be determined with precision. The estimated fair value of cash, accounts receivable, affiliate and accounts payable, affiliate approximates their carrying value due to their short-term nature. </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
</us-gaap:FairValueOfFinancialInstrumentsPolicy>
<us-gaap:AssetRetirementObligationsPolicy contextRef="From2019-01-01to2019-12-31">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><u>Asset Retirement Obligations</u></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Partnership has recognized an estimated liability for future plugging and abandonment costs. A liability for the estimated fair value of the future plugging and abandonment costs is recorded with a corresponding increase in the full cost pool at the time a new well is drilled. Depreciation expense associated with estimated plugging and abandonment costs is recognized in accordance with the full cost methodology.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Partnership estimates a liability for plugging and abandonment costs based on historical experience and estimated well life. The liability is discounted using the credit-adjusted risk-free rate. Revisions to the liability could occur due to changes in well plugging and abandonment costs or well useful lives, or if federal or state regulators enact new well restoration requirements. The Partnership recognizes accretion expense in connection with the discounted liability over the remaining life of the well.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">A reconciliation of the Partnership’s liability for well plugging and abandonment costs for the years ended December 31, 2019 and December 31, 2018 is as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"><b> </b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b> </b></td> <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2019</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b> </b></td> <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2018</b></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 67%">Balance, beginning of period</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">286,811</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 4%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">269,035</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Liabilities incurred</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,963</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">873</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Liabilities reduced due to settlements</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(7</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Accretion expense</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">18,243</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">16,903</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Balance, end of period</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">308,010</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">286,811</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
</us-gaap:AssetRetirementObligationsPolicy>
<us-gaap:ScheduleOfAssetRetirementObligationsTableTextBlock contextRef="From2019-01-01to2019-12-31">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">A reconciliation of the Partnership’s liability for well plugging and abandonment costs for the years ended December 31, 2019 and December 31, 2018 is as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"><b> </b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b> </b></td> <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2019</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b> </b></td> <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2018</b></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 67%">Balance, beginning of period</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">286,811</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 4%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">269,035</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Liabilities incurred</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,963</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">873</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Liabilities reduced due to settlements</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(7</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Accretion expense</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">18,243</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">16,903</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Balance, end of period</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">308,010</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">286,811</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
</us-gaap:ScheduleOfAssetRetirementObligationsTableTextBlock>
<us-gaap:RevenueRecognitionPolicyTextBlock contextRef="From2019-01-01to2019-12-31">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><u>Oil and Gas Sales</u></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify">The Partnership’s oil and condensate production is sold and revenue recognized at or near the Partnership’s wells under short-term purchase contracts at prevailing prices in accordance with arrangements which are customary in the oil industry. Sales of gas applicable to the Partnership’s interest are recorded as revenue when the gas is metered and title transferred pursuant to the gas sales contracts covering the Partnership’s interest in gas reserves.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Substantially all the Partnership’s accounts receivable result from oil and natural gas sales by MOC to third parties in the oil and natural gas industry. This concentration of customers may impact the Partnership’s overall credit risk in that these entities may be similarly affected by changes in economic and other conditions. Historically, the Partnership has not experienced significant credit losses on such receivables. No bad debt expense was recorded for the years ended December 31, 2019 or 2018. The Partnership cannot ensure that such losses will not occur in the future.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify">The Partnership has only non-operated working interests in oil and gas wells and receives monthly net revenue checks from the operator of these oil and gas wells. Each unit of oil and gas is accounted for as a separate performance obligation. It recognizes revenue for oil and condensate when control transfers to the purchaser at a contractually specified delivery point at or near the wellhead at market prices in accordance with the contractual arrangement. Sales of gas applicable to the Partnership’s interest are recorded as revenue when the gas is metered and control is transferred pursuant to the gas sales contracts covering the Partnership’s interest in gas reserves.</p>
</us-gaap:RevenueRecognitionPolicyTextBlock>
<us-gaap:RevenueFromContractWithCustomerPolicyTextBlock contextRef="From2019-01-01to2019-12-31">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><u>Disaggregation of Revenue</u></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify">The Partnership has identified two material revenue streams in its business: oil sales and natural gas sales. Revenue attributable to each of the Partnership’s identified revenue streams is disaggregated in the Statements of Operations.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><u>Principal versus agent</u></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify">In the case of the non-operating agreements, the operator is responsible for providing the goods due to its contractual obligations with the purchaser. Based on the joint operating and marketing agreement arrangements between the Partnership and operator, the Partnership does not take title to the product prior to the operator’s ultimate sale to a customer. The operator is responsible for fulfilling promises to provide specified goods and remitting proceeds back to the Partnership for the Partnership’s proportionate share of the total product sold. Mewbourne Oil Company (MOC), rather than the Partnership, is primarily responsible for fulfilling promises to provide specified goods. MOC, as the operator, enters into the sales contract with the third-party customers and directs all activities from the wellhead to the delivery point that make the commodity available to the customer; there is no agreement between the Partnership and the customers. In the event a production delay occurs because of, for example, well-equipment failure, MOC is responsible for correcting the issues preventing fulfillment of its promises to deliver product to its customers.</p>
</us-gaap:RevenueFromContractWithCustomerPolicyTextBlock>
<us-gaap:IncomeTaxPolicyTextBlock contextRef="From2019-01-01to2019-12-31">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><u>Income Taxes</u></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify">The Partnership is treated as a partnership for income tax purposes and, as a result, income of the Partnership is reported on the tax returns of the partners and no recognition is given to income taxes in the financial statements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify">The Partnership accounts for uncertainty in income taxes in accordance with applicable accounting guidance and recognizes the effects of those positions only if they are more likely than not of being sustained. As no liability had been recognized as of December 31, 2019 or 2018, the Partnership did not accrue for any interest or penalties. </p>
</us-gaap:IncomeTaxPolicyTextBlock>
<MEP:DistributionsPolicyTextBlock contextRef="From2019-01-01to2019-12-31">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><u>Distributions</u></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Revenues which, in the sole judgment of the managing general partner, are not required to meet the Registrant’s obligations will be distributed to the partners at least quarterly in accordance with the Registrant’s Partnership Agreement. Distributions made to partners and state tax payments for the benefit of investor partners during the years ended December 31, 2019 and 2018 were $529,139 and $620,845, respectively. Since inception, the Partnership has made distributions of $31,273,470, inclusive of state tax payments.</p>
</MEP:DistributionsPolicyTextBlock>
<us-gaap:TradeAndOtherAccountsReceivablePolicy contextRef="From2019-01-01to2019-12-31">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><u>Accounts Receivable, affiliate</u></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify">Under the Partnership’s joint operating and marketing agreements, the Partnership is entitled to consideration as production occurs at the wellhead and the value of such consideration is an estimate. Final amounts are only determined upon sale by the operator to the ultimate third-party customer, and recorded in “Accounts receivable, affiliate” in its balance sheet.</p>
</us-gaap:TradeAndOtherAccountsReceivablePolicy>
<us-gaap:AssetRetirementObligationLiabilitiesSettled contextRef="From2019-01-01to2019-12-31" unitRef="USD" decimals="0"> 7 </us-gaap:AssetRetirementObligationLiabilitiesSettled>
<us-gaap:RelatedPartyTransactionsDisclosureTextBlock contextRef="From2019-01-01to2019-12-31">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">3.       Organization and Related Party Transactions:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Partnership was organized on February 14, 2005 in accordance with the laws of the state of Delaware. MOC is operator of oil and gas properties owned by the Partnership. Mewbourne Holdings, Inc. is the parent of both MD and MOC. Substantially all transactions are with MD and MOC.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In the ordinary course of business, MOC will incur certain costs that will be passed on to well owners of the well on which the costs were incurred. The Partnership will be charged their portion of these costs based upon their ownership in each well incurring the costs. These costs are referred to as Operator charges and are standard and customary in the oil and gas industry. Operator charges include recovery of gas marketing costs, fixed rate overhead, supervision, pumping, and equipment furnished by the operator, some of which will be included in the full cost pool pursuant to Rule 4-10(c)(2) of Regulation S-X. Amounts accrued for and paid to MOC for operator charges totaled $231,957 and $229,516 for the years ended December 31, 2019 and 2018, respectively. Operator charges are billed in accordance with the Program and Partnership Agreements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In accordance with the Partnership agreement, during any particular calendar year, the total amount of administrative expenses allocated to the Partnership by MOC shall not exceed the greater of (a) 3.5% of the Partnership’s gross revenue from the sale of oil and gas production during each year (calculated without any deduction for operating costs or other costs and expenses) or (b) the sum of $50,000 plus .25% of the capital contributions of limited and general partners. Administrative expenses can only be paid out of funds available for distributions. Under this arrangement, $34,593 and $41,613 were allocated to the Partnership during the years ended December 31, 2019 and 2018, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Partnership participates in oil and gas activities through a Drilling Program Agreement (the “Program”). The Partnership and MD are parties to the Program Agreement. The costs and revenues of the Program are allocated to MD and the Partnership as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b> </b></td> <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Partnership</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b> </b></td> <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>MD (1)</b></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif">Revenues:</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="3" style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="3" style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 67%; text-align: left; padding-left: 10pt">Proceeds from disposition of depreciable and depletable properties</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">70</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">%</td><td style="font: 10pt Times New Roman, Times, Serif; width: 4%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">30</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">%</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">All other revenues</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">70</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">30</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Costs and expenses:</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Organization and offering costs (1)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">0</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">100</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Lease acquisition costs (1)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">0</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">100</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Tangible and intangible drilling costs (1)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">100</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">0</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Operating costs, reporting and legal expenses, general and</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 20pt">administrative expenses and all other costs</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">70</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">30</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><font style="font: 10pt Times New Roman, Times, Serif">(1)</font></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">As noted above, pursuant to the Program, MD must contribute 100% of organization and offering costs and lease acquisition costs which should approximate 20% of total capital costs. To the extent that organization and offering costs and lease acquisition costs are less than 20% of total capital costs, MD is responsible for tangible drilling costs until its share of the Program’s total capital costs reaches approximately 20%. The Partnership’s financial statements reflect its respective proportionate interest in the Program.</font> </td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
</us-gaap:RelatedPartyTransactionsDisclosureTextBlock>
<us-gaap:ScheduleOfRelatedPartyTransactionsTableTextBlock contextRef="From2019-01-01to2019-12-31">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Partnership and MD are parties to the Program Agreement. The costs and revenues of the Program are allocated to MD and the Partnership as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b> </b></td> <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Partnership</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b> </b></td> <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>MD (1)</b></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif">Revenues:</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="3" style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="3" style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 67%; text-align: left; padding-left: 10pt">Proceeds from disposition of depreciable and depletable properties</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">70</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">%</td><td style="font: 10pt Times New Roman, Times, Serif; width: 4%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">30</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">%</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">All other revenues</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">70</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">30</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Costs and expenses:</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Organization and offering costs (1)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">0</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">100</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Lease acquisition costs (1)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">0</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">100</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Tangible and intangible drilling costs (1)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">100</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">0</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Operating costs, reporting and legal expenses, general and</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 20pt">administrative expenses and all other costs</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">70</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">30</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><font style="font: 10pt Times New Roman, Times, Serif">(1)</font></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">As noted above, pursuant to the Program, MD must contribute 100% of organization and offering costs and lease acquisition costs which should approximate 20% of total capital costs. To the extent that organization and offering costs and lease acquisition costs are less than 20% of total capital costs, MD is responsible for tangible drilling costs until its share of the Program’s total capital costs reaches approximately 20%. The Partnership’s financial statements reflect its respective proportionate interest in the Program.</font> </td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
</us-gaap:ScheduleOfRelatedPartyTransactionsTableTextBlock>
<MEP:SalesPrices contextRef="AsOf2020-03-19_us-gaap_SubsequentEventMember_srt_CrudeOilMember" unitRef="BO" decimals="INF"> 25.78 </MEP:SalesPrices>
<MEP:SalesPrices contextRef="AsOf2019-12-31_srt_CrudeOilMember" unitRef="BO" decimals="INF"> 61.14 </MEP:SalesPrices>
<MEP:SalesPrices contextRef="AsOf2019-12-31_us-gaap_SubsequentEventMember_srt_FuelMember" unitRef="Gas" decimals="INF"> 2.09 </MEP:SalesPrices>
<MEP:SalesPrices contextRef="AsOf2020-03-19_us-gaap_SubsequentEventMember_srt_FuelMember" unitRef="Gas" decimals="INF"> 1.62 </MEP:SalesPrices>
<us-gaap:SubsequentEventsTextBlock contextRef="From2019-01-01to2019-12-31">
<p style="font: normal 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">4.      Subsequent Event</p> <p style="font: normal 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: normal 10pt Times New Roman, Times, Serif; margin: 0"></p> <p style="font: normal 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On January 30, 2020, the World Health Organization (“WHO”) announced a global health emergency because of a new strain of coronavirus (“COVID-19”) and the risks to the international community as the virus spreads globally beyond its point of origin. In March 2020, the WHO classified the COVID-19 as a pandemic, based on the rapid increase in exposure globally. In addition, in March 2020, members of OPEC failed to agree on production levels which is expected to cause an increased supply and has led to a substantial decrease in oil prices and an increasingly volatile market.</p> <p style="font: normal 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: normal 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As discussed in Note 2, subsequent to December 31, 2019 the price of both oil and gas has decreased primarily as a result of oil demand concerns due to the economic impacts of the COVID-19 virus and anticipated increases in supply from Russia and OPEC, particularly Saudi Arabia. Declines in oil and natural gas prices affect the Partnership’s revenues and partner distributions and could reduce the amount of oil and natural gas that the Partnership can produce economically. Additionally, if oil or natural gas prices remain depressed or continue to decline, the Partnership will, more likely than not, be required to record oil and gas property write-downs.</p> <p style="font: normal 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: normal 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Consumer demand has decreased since the spread of the COVID-19 outbreak and new travel restrictions placed by governments in an effort to curtail the spread of the coronavirus. The full impact of the coronavirus and the decrease in oil prices continue to evolve as of the date of this report. As such, it is uncertain as to the full magnitude that they will have on the Partnership’s financial condition, liquidity and future results of operations. Management is actively monitoring the global situation and the impact on the Partnership’s financial condition, liquidity, operations, industry, and workforce. Although the Partnership cannot estimate the length or gravity of the impacts of these events at this time, if the pandemic and/or decreased oil prices continue, they may have a material adverse effect on the Partnership’s results of future operations, financial position, and liquidity in fiscal year 2020.</p>
</us-gaap:SubsequentEventsTextBlock>
<link:footnoteLink xlink:type="extended" xlink:role="http://www.xbrl.org/2003/role/link">
<link:loc xlink:type="locator" xlink:href="#Foot-00-0" xlink:label="Foot-00_loc"/>
<link:loc xlink:type="locator" xlink:href="#Foot-00-1" xlink:label="Foot-00_loc"/>
<link:loc xlink:type="locator" xlink:href="#Foot-00-2" xlink:label="Foot-00_loc"/>
<link:loc xlink:type="locator" xlink:href="#Foot-00-3" xlink:label="Foot-00_loc"/>
<link:loc xlink:type="locator" xlink:href="#Foot-00-4" xlink:label="Foot-00_loc"/>
<link:loc xlink:type="locator" xlink:href="#Foot-00-5" xlink:label="Foot-00_loc"/>
<link:footnoteArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="Foot-00_loc" xlink:to="Footnote-01" order="1"/>
<link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-01" xml:lang="en-US"> As noted above, pursuant to the Program, MD must contribute 100% of organization and offering costs and lease acquisition costs which should approximate 20% of total capital costs. To the extent that organization and offering costs and lease acquisition costs are less than 20% of total capital costs, MD is responsible for tangible drilling costs until its share of the Program's total capital costs reaches approximately 20%. The Partnership's financial statements reflect its respective proportionate interest in the Program. </link:footnote>
</link:footnoteLink>
</xbrli:xbrl>

Top
Filing Submission 0001387131-20-003354   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

Copyright © 2024 Fran Finnegan & Company LLC – All Rights Reserved.
AboutPrivacyRedactionsHelp — Tue., May 14, 5:24:56.1am ET