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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
Derivative Instruments (Narrative) (Details) (USD $)
9 Months Ended
Sep. 30, 2012
Sep. 30, 2011
Dec. 31, 2011
Derivative [Line Items]      
Gain (Loss) on Fair Value Hedge Ineffectiveness, Net $ 0 $ 0  
Affiliate Balances, Offsetting Derivative Assets, Gross Amounts Of Recognized Assets 3,850,300   7,262,400
Affiliate Balances, Offsetting Derivative Liabilities, Gross Amounts Of Recognized Liabilities 1,101,000     
Accumulated Other Comprehensive Income (Loss), Net of Tax 2,470,100   5,966,900
Net production revenues 12,248,200    
Net Deferred Gain To Be Reclassified Into Net Income Over The Next Twelve Months 2,147,200    
Net Deferred Gain To Be Reclassified Into Net Income In Later Periods 322,900    
Net Deferred Gain [Member] | Net Amount of Cash Received for Monetized Gains and Reversal of Prior Period Gains Recognized [Member]
     
Derivative [Line Items]      
Accumulated Other Comprehensive Income (Loss), Net of Tax 2,470,100    
Unrealized Gains [Member] | Net Amount of Cash Received for Monetized Gains and Reversal of Prior Period Gains Recognized [Member]
     
Derivative [Line Items]      
Accumulated Other Comprehensive Income (Loss), Net of Tax     (683,900)
Allocation To Limited Partner Only [Member] | Net Amount of Cash Received for Monetized Gains and Reversal of Prior Period Gains Recognized [Member]
     
Derivative [Line Items]      
Net production revenues 2,305,700    
Accounts Receivable Monetized Gains Affiliate [Member]
     
Derivative [Line Items]      
Affiliate Balances, Offsetting Derivative Assets, Gross Amounts Of Recognized Assets 2,853,900   4,394,800
Long Term Accounts Receivable Monetized Gains Affiliate [Member]
     
Derivative [Line Items]      
Affiliate Balances, Offsetting Derivative Assets, Gross Amounts Of Recognized Assets 979,500   2,867,600
Put Premiums Payable Affiliate [Member]
     
Derivative [Line Items]      
Affiliate Balances, Offsetting Derivative Liabilities, Gross Amounts Of Recognized Liabilities 159,300     
Long Term Put Premiums Payable Affiliate [Member]
     
Derivative [Line Items]      
Affiliate Balances, Offsetting Derivative Liabilities, Gross Amounts Of Recognized Liabilities $ 547,400