Attached files

file filename
EXCEL - IDEA: XBRL DOCUMENT - MORGAN STANLEY SMITH BARNEY CHARTER CAMPBELL LPFinancial_Report.xls
10-Q - MORGAN STANLEY SMITH BARNEY CHARTER CAMPBELL L.P. - MORGAN STANLEY SMITH BARNEY CHARTER CAMPBELL LPmsccq.htm
XML - IDEA: XBRL DOCUMENT - MORGAN STANLEY SMITH BARNEY CHARTER CAMPBELL LPR8.htm
XML - IDEA: XBRL DOCUMENT - MORGAN STANLEY SMITH BARNEY CHARTER CAMPBELL LPR6.htm
XML - IDEA: XBRL DOCUMENT - MORGAN STANLEY SMITH BARNEY CHARTER CAMPBELL LPR5.htm
XML - IDEA: XBRL DOCUMENT - MORGAN STANLEY SMITH BARNEY CHARTER CAMPBELL LPR1.htm
XML - IDEA: XBRL DOCUMENT - MORGAN STANLEY SMITH BARNEY CHARTER CAMPBELL LPR2.htm
XML - IDEA: XBRL DOCUMENT - MORGAN STANLEY SMITH BARNEY CHARTER CAMPBELL LPR9.htm
XML - IDEA: XBRL DOCUMENT - MORGAN STANLEY SMITH BARNEY CHARTER CAMPBELL LPR4.htm
XML - IDEA: XBRL DOCUMENT - MORGAN STANLEY SMITH BARNEY CHARTER CAMPBELL LPR3.htm
XML - IDEA: XBRL DOCUMENT - MORGAN STANLEY SMITH BARNEY CHARTER CAMPBELL LPR7.htm
XML - IDEA: XBRL DOCUMENT - MORGAN STANLEY SMITH BARNEY CHARTER CAMPBELL LPR16.htm
XML - IDEA: XBRL DOCUMENT - MORGAN STANLEY SMITH BARNEY CHARTER CAMPBELL LPR13.htm
XML - IDEA: XBRL DOCUMENT - MORGAN STANLEY SMITH BARNEY CHARTER CAMPBELL LPR12.htm
XML - IDEA: XBRL DOCUMENT - MORGAN STANLEY SMITH BARNEY CHARTER CAMPBELL LPR14.htm
XML - IDEA: XBRL DOCUMENT - MORGAN STANLEY SMITH BARNEY CHARTER CAMPBELL LPR10.htm
XML - IDEA: XBRL DOCUMENT - MORGAN STANLEY SMITH BARNEY CHARTER CAMPBELL LPR11.htm
EX-32.01 - EXHIBIT - MORGAN STANLEY SMITH BARNEY CHARTER CAMPBELL LPmsccex3201.htm
EX-31.01 - EXHIBIT - MORGAN STANLEY SMITH BARNEY CHARTER CAMPBELL LPmsccex3101.htm
EX-32.02 - EXHIBIT - MORGAN STANLEY SMITH BARNEY CHARTER CAMPBELL LPmsccex3202.htm
EX-31.02 - EXHIBIT - MORGAN STANLEY SMITH BARNEY CHARTER CAMPBELL LPmsccex3102.htm
v2.4.0.6
Income Taxes
3 Months Ended
Mar. 31, 2012
Income Taxes [Abstract]  
Income Taxes
9. 
Income Taxes
 
No provision for income taxes has been made in the accompanying financial statements, as partners are individually responsible for reporting income or loss based upon their respective share of the Partnership's revenues or expenses for income tax purposes. The Partnership files U.S. federal and state tax returns.

The guidance issued by the FASB on income taxes clarifies the accounting for uncertainty in income taxes recognized in the Partnership's financial statements, and prescribes a recognition threshold and measurement attribute for financial statement recognition and measurement of a tax position taken or expected to be taken.  The Partnership has concluded that there are no significant uncertain tax positions that would require recognition in the financial statements as of March 31, 2012 and December 31, 2011.  If applicable, the Partnership recognizes interest accrued related to unrecognized tax benefits in interest expense and penalties in other expenses in the Statements of Income and Expenses.  Generally, the 2008 through 2011 tax years remain subject to examination by U.S. federal and most state tax authorities.  No income tax returns are currently under examination.