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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
Statements of Cash Flows (USD $)
9 Months Ended
Sep. 30, 2012
Sep. 30, 2011
Cash flows from operating activities:    
Net income $ 2,054,500 $ 1,284,300
Adjustments to reconcile net income to net cash provided by operating activities:    
Depletion 9,995,300 4,115,100
Non-cash loss on derivative value 611,600 0
Accretion of asset retirement obligation 82,500 72,000
Increase in accounts receivable-affiliate (5,309,600) (1,247,000)
Decrease in accrued liabilities (637,200) (2,700)
Impairment 0  
Net cash provided by operating activities 6,797,100 4,221,700
Cash flows from financing activities:    
Distributions to partners (8,129,600) (3,567,000)
Net cash used in financing activities (8,129,600) (3,567,000)
Net (decrease) increase in cash and cash equivalents (1,332,500) 654,700
Cash and cash equivalents at beginning of period 1,332,500 0
Cash and cash equivalents at end of period 0 654,700
Supplemental Schedule of non-cash financing activities:    
Assets contributed by managing general partner: Tangible drilling costs 3,675,100 4,369,800
Assets contributed by managing general partner: Lease costs 1,000 1,154,400
Assets contributed by managing general partner: Intangible drilling costs 9,160,400 0
Assets contributed by managing general partner: Syndication and offering costs 1,400 177,600
Total assets contributed by managing general partner 12,837,900 5,701,800
Asset retirement obligation $ 0 $ 231,400