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10-Q - FORM 10-Q - Atlas Resources Series 28-2010 L.P.d431585d10q.htm
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EX-31.1 - CERTIFICATION PURSUANT TO RULE 13A-14/15(D)-14 - Atlas Resources Series 28-2010 L.P.d431585dex311.htm
EX-32.2 - SECTION 1350 CERTIFICATION - Atlas Resources Series 28-2010 L.P.d431585dex322.htm
EX-32.1 - SECTION 1350 CERTIFICATION - Atlas Resources Series 28-2010 L.P.d431585dex321.htm
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EX-31.2 - CERTIFICATION PURSUANT TO RULE 13A-14/15(D)-14 - Atlas Resources Series 28-2010 L.P.d431585dex312.htm
v2.4.0.6
Summary of Significant Accounting Policies (Narrative) (Details) (USD $)
3 Months Ended 9 Months Ended 12 Months Ended
Sep. 30, 2012
Sep. 30, 2011
Sep. 30, 2012
Sep. 30, 2011
Dec. 31, 2011
Summary of Significant Accounting Policies [Abstract]          
Depletion of Oil and Gas Properties $ 3,813,800 $ 1,375,500 $ 9,995,300 $ 4,115,100  
Reclassification From Oil And Gas Properties To Accumulated Depletion Due To Asset     2,714,000    
Asset Impairment Charges, Net of an Offsetting Gain 0   0   74,303,200
Asset Impairment Charges, Offsetting Gain         1,295,500
Additional working interest     10.00%    
Unbilled Revenues $ 4,180,900   $ 4,180,900   $ 1,403,100