|
Document And Entity Information (USD $)
|
12 Months Ended | ||
|---|---|---|---|
|
Dec. 31, 2012
|
Feb. 21, 2013
|
Jun. 30, 2012
|
|
| Document and Entity Information [Abstract] | |||
| Entity Registrant Name | Dorchester Minerals, L.P. | ||
| Document Type | 10-K | ||
| Current Fiscal Year End Date | --12-31 | ||
| Entity Common Stock, Shares Outstanding | 30,675,431 | ||
| Entity Public Float | $ 620,467,417 | ||
| Amendment Flag | false | ||
| Entity Central Index Key | 0001172358 | ||
| Entity Current Reporting Status | Yes | ||
| Entity Voluntary Filers | No | ||
| Entity Filer Category | Large Accelerated Filer | ||
| Entity Well-known Seasoned Issuer | No | ||
| Document Period End Date | Dec. 31, 2012 | ||
| Document Fiscal Year Focus | 2012 | ||
| Document Fiscal Period Focus | FY |
| X | ||||||||||
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- Definition
If the value is true, then the document as an amendment to previously-filed/accepted document. No definition available.
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- Definition
End date of current fiscal year in the format --MM-DD. No definition available.
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- Definition
This is focus fiscal period of the document report. For a first quarter 2006 quarterly report, which may also provide financial information from prior periods, the first fiscal quarter should be given as the fiscal period focus. Values: FY, Q1, Q2, Q3, Q4, H1, H2, M9, T1, T2, T3, M8, CY. No definition available.
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| X | ||||||||||
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- Definition
This is focus fiscal year of the document report in CCYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006. No definition available.
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| X | ||||||||||
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- Definition
The end date of the period reflected on the cover page if a periodic report. For all other reports and registration statements containing historical data, it is the date up through which that historical data is presented. If there is no historical data in the report, use the filing date. The format of the date is CCYY-MM-DD. No definition available.
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| X | ||||||||||
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- Definition
The type of document being provided (such as 10-K, 10-Q, N-1A, etc). The document type is limited to the same value as the supporting SEC submission type, minus any "/A" suffix. The acceptable values are as follows: S-1, S-3, S-4, S-11, F-1, F-3, F-4, F-9, F-10, 6-K, 8-K, 10, 10-K, 10-Q, 20-F, 40-F, N-1A, 485BPOS, 497, NCSR, N-CSR, N-CSRS, N-Q, 10-KT, 10-QT, 20-FT, POS AM and Other. No definition available.
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| X | ||||||||||
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- Definition
A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Indicate number of shares outstanding of each of registrant's classes of common stock, as of latest practicable date. Where multiple classes exist define each class by adding class of stock items such as Common Class A [Member], Common Class B [Member] onto the Instrument [Domain] of the Entity Listings, Instrument No definition available.
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| X | ||||||||||
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- Definition
Indicate "Yes" or "No" whether registrants (1) have filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that registrants were required to file such reports), and (2) have been subject to such filing requirements for the past 90 days. This information should be based on the registrant's current or most recent filing containing the related disclosure. No definition available.
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| X | ||||||||||
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- Definition
Indicate whether the registrant is one of the following: (1) Large Accelerated Filer, (2) Accelerated Filer, (3) Non-accelerated Filer, or (4) Smaller Reporting Company. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure. No definition available.
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| X | ||||||||||
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- Definition
State aggregate market value of voting and non-voting common equity held by non-affiliates computed by reference to price at which the common equity was last sold, or average bid and asked price of such common equity, as of the last business day of registrant's most recently completed second fiscal quarter. The public float should be reported on the cover page of the registrants form 10K. No definition available.
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- Definition
The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
Indicate "Yes" or "No" if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. No definition available.
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| X | ||||||||||
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- Definition
Indicate "Yes" or "No" if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Is used on Form Type: 10-K, 10-Q, 8-K, 20-F, 6-K, 10-K/A, 10-Q/A, 20-F/A, 6-K/A, N-CSR, N-Q, N-1A. No definition available.
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- Details
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- Definition
Accumulated Amortization, at the balance sheet date, of finite-lived, amortizable assets that are an addition or improvement to assets held under lease arrangement. No definition available.
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- Details
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| X | ||||||||||
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- Details
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- Definition
Net amount, at the balance sheet date, of finite-lived, amortizable assets that are an addition or improvement to assets held under lease arrangement. No definition available.
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- Details
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| X | ||||||||||
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- Details
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- Definition
Sum of the carrying values as of the balance sheet date of obligations incurred through that date and due within one year (or the operating cycle, if longer), including liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received, taxes, interest, rent and utilities, accrued salaries and bonuses, payroll taxes and fringe benefits. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
Amounts due from customers or clients, within one year of the balance sheet date (or the normal operating cycle, whichever is longer) for goods or services (including trade receivables) that have been delivered or sold in the normal course of business. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
Amount of receivables arising from transactions with related parties due within one year or the normal operating cycle, if longer. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
Includes currency on hand as well as demand deposits with banks or financial institutions. It also includes other kinds of accounts that have the general characteristics of demand deposits in that the Entity may deposit additional funds at any time and also effectively may withdraw funds at any time without prior notice or penalty. Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid investments that are both readily convertible to known amounts of cash, and so near their maturity that they present minimal risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months. Compensating balance arrangements that do not legally restrict the withdrawal or usage of cash amounts may be reported as Cash and Cash Equivalents, while legally restricted deposits held as compensating balances against borrowing arrangements, contracts entered into with others, or company statements of intention with regard to particular deposits are not generally reported as cash and cash equivalents. Includes cash and cash equivalents associated with the entity's continuing operations. Excludes cash and cash equivalents associated with the disposal group (and discontinued operation). Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
Represents the caption on the face of the balance sheet to indicate that the entity has entered into (1) purchase or supply arrangements that will require expending a portion of its resources to meet the terms thereof, and (2) is exposed to potential losses or, less frequently, gains, arising from (a) possible claims against a company's resources due to future performance under contract terms, and (b) possible losses or likely gains from uncertainties that will ultimately be resolved when one or more future events that are deemed likely to occur do occur or fail to occur. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
For a classified balance sheet, the cumulative difference as of the balance sheet date between the payments required by a lease agreement and the rental income or expense recognized on a straight-line basis, or other systematic and rational basis more representative of the time pattern in which use or benefit is granted or derived from the leased property, expected to be recognized in income or expense, by the lessor or lessee, respectively, within one year of the balance sheet date. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
For a classified balance sheet, the cumulative difference between the rental income or payments required by a lease agreement and the rental income or expense recognized on a straight-line basis, or other systematic and rational basis more representative of the time pattern in which use or benefit is granted or derived from the leased property, expected to be recognized in income or expense, by the lessor or lessee, respectively, more than one year after the balance sheet date. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
The amount of the general partner's ownership interest. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
Gross amount, at the balance sheet date, of long-lived, depreciable assets that are an addition or improvement to assets held under lease arrangement. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Total of all Liabilities and Stockholders' Equity items (or Partners' Capital, as applicable), including the portion of equity attributable to noncontrolling interests, if any. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
The amount of the limited partners' ownership interests. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Depletion of oil and gas property carried under the full cost method. No definition available.
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| X | ||||||||||
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- Definition
Oil and gas properties, gross, carried under the full cost method. No definition available.
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| X | ||||||||||
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- Definition
Oil and gas properties, net of depletion, carried under the full cost method. No definition available.
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| X | ||||||||||
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- Definition
Aggregate carrying amount, as of the balance sheet date, of noncurrent assets not separately disclosed in the balance sheet. Noncurrent assets are expected to be realized or consumed after one year (or the normal operating cycle, if longer). Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
The amount of ownership interest of different classes of partners in limited partnership. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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|
Consolidated Income Statements (USD $)
In Thousands, except Per Share data, unless otherwise specified |
12 Months Ended | ||
|---|---|---|---|
|
Dec. 31, 2012
|
Dec. 31, 2011
|
Dec. 31, 2010
|
|
| Operating revenues: | |||
| Lease bonus | $ 4,538 | $ 517 | $ 3,819 |
| Other | 1,482 | 102 | 134 |
| Total operating revenues | 63,204 | 69,489 | 61,094 |
| Costs and expenses: | |||
| Production taxes | 2,014 | 2,430 | 1,729 |
| Operating expenses | 2,781 | 2,445 | 2,442 |
| Depreciation, depletion and amortization | 16,583 | 18,348 | 17,988 |
| General and administrative expenses | 3,815 | 4,088 | 4,128 |
| Total costs and expenses | 25,193 | 27,311 | 26,287 |
| Operating income | 38,011 | 42,178 | 34,807 |
| Other income, net | 11 | 37 | 76 |
| Net income | 38,022 | 42,215 | 34,883 |
| Allocation of net income: | |||
| General Partner | 1,343 | 1,359 | 1,157 |
| Unitholders | 36,679 | 40,856 | 33,726 |
| Net income per common unit (basic and diluted) (in Dollars per share) | $ 1.20 | $ 1.33 | $ 1.11 |
| Weighted average common units outstanding (000's) (in Shares) | 30,675 | 30,675 | 30,469 |
|
Royalty Revenue [Member]
|
|||
| Operating revenues: | |||
| Royalties | 49,237 | 53,345 | 45,095 |
|
Net Profits Interests [Member]
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|||
| Operating revenues: | |||
| Royalties | $ 7,947 | $ 15,525 | $ 12,046 |
| X | ||||||||||
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- Details
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| X | ||||||||||
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- Definition
Full Cost Depletion and Leasehold Amortization expense. No definition available.
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| X | ||||||||||
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- Definition
Revenue earned during the period from initial cash payments made to a lessor by a lessee in consideration for the execution and conveyance of an oil and/or gas lease. No definition available.
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| X | ||||||||||
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- Definition
The amount of net income or loss for the period per each limited partnership unit in instances when basic and diluted earnings per unit are the same amount and aggregated on the face of the financial statements. Basic earnings per unit is the amount of net income or loss for the period per unit outstanding during the reporting period. Diluted earnings per unit includes the amount of net income or loss for the period available to each limited partnership unit outstanding during the reporting period and to each unit that would have been outstanding assuming the issuance of units for all dilutive potential units outstanding during the reporting period. No definition available.
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| X | ||||||||||
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- Details
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| X | ||||||||||
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- Definition
The average number of limited partnership units issued and outstanding that are used in calculating basic and diluted earnings per limited partnership unit. No definition available.
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| X | ||||||||||
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- Definition
Total costs related to oil and gas produced and sold during the reporting period. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Total costs of sales and operating expenses for the period. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Details
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| X | ||||||||||
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- Definition
The aggregate total of expenses of managing and administering the affairs of an entity, including affiliates of the reporting entity, which are not directly or indirectly associated with the manufacture, sale or creation of a product or product line. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
The portion of profit or loss for the period, net of income taxes, which is attributable to the parent. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Aggregate amount of net income allocated to general partners. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Aggregate amount of net income allocated to limited partners. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Aggregate revenue during the period related to oil and gas business activities. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
The net result for the period of deducting operating expenses from operating revenues. No definition available.
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| X | ||||||||||
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- Definition
The net amount of other income and expense amounts, the components of which are not separately disclosed on the income statement, resulting from ancillary business-related activities (that is, excluding major activities considered part of the normal operations of the business) also known as other nonoperating income (expense) recognized for the period. Such amounts may include: (a) dividends, (b) interest on securities, (c) net gains or losses on securities, (d) unusual costs, (e) gains or losses on foreign exchange transactions, and (f) miscellaneous other income and expense items. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Revenues from the sale of other goods or rendering of other services, not elsewhere specified in the taxonomy; net of (reduced by) sales adjustments, returns, allowances, and discounts. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
A tax assessed on oil and gas production. No definition available.
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| X | ||||||||||
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- Definition
Revenue earned during the period from the leasing or otherwise lending to a third party the entity's rights or title to certain property. Royalty revenue is derived from a percentage or stated amount of sales proceeds or revenue generated by the third party using the entity's property. Examples of property from which royalties may be derived include patents and oil and mineral rights. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Details
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- Details
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- Details
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- Details
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| X | ||||||||||
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- Details
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| X | ||||||||||
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- Definition
Full Cost Depletion and Leasehold Amortization expense. No definition available.
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| X | ||||||||||
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- Details
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| X | ||||||||||
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- Definition
Cash and accounts receivable less accounts payable received when purchasing mineral interests in oil and gas properties not intended for resale. No definition available.
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| X | ||||||||||
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- Definition
Includes currency on hand as well as demand deposits with banks or financial institutions. It also includes other kinds of accounts that have the general characteristics of demand deposits in that the Entity may deposit additional funds at any time and also effectively may withdraw funds at any time without prior notice or penalty. Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid investments that are both readily convertible to known amounts of cash, and so near their maturity that they present minimal risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months. Compensating balance arrangements that do not legally restrict the withdrawal or usage of cash amounts may be reported as Cash and Cash Equivalents, while legally restricted deposits held as compensating balances against borrowing arrangements, contracts entered into with others, or company statements of intention with regard to particular deposits are not generally reported as cash and cash equivalents. Includes cash and cash equivalents associated with the entity's continuing operations. Excludes cash and cash equivalents associated with the disposal group (and discontinued operation). Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
The increase (decrease) during the reporting period in cash and cash equivalents. While for technical reasons this element has no balance attribute, the default assumption is a debit balance consistent with its label. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
The amount of cash distributions paid to a common shareholder or unit-holder by a LLC or LP. No definition available.
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| X | ||||||||||
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- Definition
The increase (decrease) during the reporting period in the amount due from customers for the credit sale of goods and services; includes accounts receivable and other types of receivables. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
The increase (decrease) during the reporting period in the amounts payable to vendors for goods and services received and the amount of obligations and expenses incurred but not paid. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
The increase (decrease) during the reporting period in receivables to be collected from other entities that could exert significant influence over the reporting entity. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
The net cash inflow or outflow from investing activity. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
The net cash from (used in) all of the entity's operating activities, including those of discontinued operations, of the reporting entity. Operating activities generally involve producing and delivering goods and providing services. Operating activity cash flows include transactions, adjustments, and changes in value that are not defined as investing or financing activities. While for technical reasons this element has no balance attribute, the default assumption is a debit balance consistent with its label. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
The portion of profit or loss for the period, net of income taxes, which is attributable to the parent. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
The charge against earnings in the period representing the allocation of deferred costs to periods expected to benefit from such costs. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
|
- Definition
The value of the noncash (or part noncash) consideration given (for example, liability, equity) in a transaction. Noncash is defined as transactions during a period that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of a transaction not resulting in cash receipts or cash payments in the period. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
The cash outflow for purchases of and capital improvements on property, plant and equipment (capital expenditures), software, and other intangible assets. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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|
Consolidated Statements of Changes in Partnership Capital (USD $)
|
General Partner 1 [Member]
USD ($)
|
Limited Partner 1 [Member]
USD ($)
|
Limited Partner Units [Member]
|
Total
USD ($)
|
|---|---|---|---|---|
| Balance at January 1, 2010 at Dec. 31, 2009 | $ 5,240,000 | $ 146,791,000 | $ 152,031,000 | |
| Balance at January 1, 2010 (in Shares) at Dec. 31, 2009 | 29,840,431 | |||
| 2010 | ||||
| Net income | 1,157,000 | 33,726,000 | 34,883,000 | |
| Acquisition of assets for units | 17,685,000 | 17,685,000 | ||
| Acquisition of assets for units (in Shares) | 83,500 | |||
| Distributions | (1,728,000) | (50,470,000) | (52,198,000) | |
| Balance at Dec. 31, 2010 | 4,669,000 | 147,732,000 | 152,401,000 | |
| Balance (in Shares) at Dec. 31, 2010 | 30,675,431 | |||
| 2010 | ||||
| Net income | 1,359,000 | 40,856,000 | 42,215,000 | |
| Distributions | (1,786,000) | (50,719,000) | (52,505,000) | |
| Balance at Dec. 31, 2011 | 4,242,000 | 137,869,000 | 142,111,000 | |
| Balance (in Shares) at Dec. 31, 2011 | 30,675,431 | |||
| 2010 | ||||
| Net income | 1,343,000 | 36,679,000 | 38,022,000 | |
| Distributions | (1,960,000) | (54,910,000) | (56,870,000) | |
| Balance at Dec. 31, 2012 | $ 3,625,000 | $ 119,638,000 | $ 123,263,000 | |
| Balance (in Shares) at Dec. 31, 2012 | 30,675,431 |
| X | ||||||||||
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- Details
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| X | ||||||||||
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- Definition
The portion of profit or loss for the period, net of income taxes, which is attributable to the parent. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
The amount of ownership interest of different classes of partners in limited partnership. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Change in the different classes of partners' capital accounts during the year due to acquisitions. Partners include general, limited and preferred partners. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
|
- Definition
Total distributions to each class of partners (i.e., general, limited and preferred partners). Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
The number of each class of partnership units outstanding at the balance sheet date. Units represent shares of ownership of the general, limited, and preferred partners. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
|
- Definition
Change in the number of units for each class of partners' capital accounts during the year due to acquisitions. Partners include general, limited and preferred partners. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
|
Consolidated Statements of Changes in Partnership Capital (Parentheticals) (Limited Partner 1 [Member], USD $)
|
Dec. 31, 2012
|
Dec. 31, 2011
|
Dec. 31, 2010
|
|---|---|---|---|
|
Limited Partner 1 [Member]
|
|||
| Distributions, per unit | $ 1.790039 | $ 1.65339 | $ 1.654050 |
| X | ||||||||||
|
- Definition
The amount of the distribution per unit of limited partner interest. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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|
Note 1. General and Summary of Significant Accounting Policies
|
12 Months Ended |
|---|---|
|
Dec. 31, 2012
|
|
| Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies [Text Block] |
1.
General
and Summary of Significant Accounting Policies
Nature
of
Operations
— In these Notes, the term “Partnership,”
as well as the terms “us,” “our,”
“we,” and “its” are sometimes used as
abbreviated references to Dorchester Minerals, L.P. itself or
Dorchester Minerals, L.P. and its related entities. Our
Partnership is a Dallas, Texas based owner of producing and
nonproducing natural gas and crude oil royalty, net profits,
and leasehold interests in 574 counties and 25 states. We are
a publicly traded Delaware limited partnership that was
formed in December 2001, and commenced operations on January
31, 2003.
Basis
of
Presentation
— Per-unit information is calculated by dividing
the net income applicable to holders of our
Partnership’s common units by the weighted average
number of units outstanding. The Partnership has no
potentially dilutive securities and, consequently, basic and
dilutive net income per unit do not differ.
Principles of
Consolidation — The consolidated financial
statements include the accounts of Dorchester Minerals, L.P.,
Dorchester Minerals Oklahoma, LP, Dorchester Minerals
Oklahoma GP, Inc, Maecenas Minerals LLP, and
Dorchester-Maecenas GP LLC. All significant intercompany
balances and transactions have been eliminated in
consolidation.
Estimates
— The preparation
of financial statements in conformity with accounting
principles generally accepted in the United States of America
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 consolidated financial statements and the reported
amounts of revenues and expenses during the reporting period.
For example, estimates of uncollected revenues and unpaid
expenses from royalties and net profits interests in
properties operated by non-affiliated entities are
particularly subjective due to our inability to gain accurate
and timely information. Therefore, actual results could
differ from those estimates. See “Item 1. Business
— Customers and Pricing” and “Item 2.
“Properties — Royalty Properties” for
additional discussion.
The
discounted present value of our proved oil and natural gas
reserves is a major component of the ceiling test calculation
and requires many subjective judgments. Estimates of reserves
are forecasts based on engineering and geological analyses.
Different reserve engineers could reach different conclusions
as to estimated quantities of oil and natural gas reserves
based on the same information. The passage of time provides
more qualitative and quantitative information regarding
reserve estimates, and revisions are made to prior estimates
based on updated information. However, there can be no
assurance that more significant revisions will not be
necessary in the future. Significant downward revisions could
result in an impairment representing a non-cash charge to
income. In addition to the impact on the calculation of the
ceiling test, estimates of proved reserves are also a major
component of the calculation of depletion. See the discussion
under Oil
and Natural Gas Properties.
General
Partner—Our general
partner is Dorchester Minerals Management LP, referred to in
these Notes as “our general partner.” Our general
partner owns all of the partnership interests in Dorchester
Minerals Operating LP, the operating partnership. See Note 3
—Related
Party Transactions. The general partner is allocated 4% and
1% of our Royalty Properties’ revenues and Net Profits
Interest (or “NPI”) revenues, respectively. Our
executive officers all own an interest in our general partner
and receive no compensation for services provided as officers
of our Partnership.
Cash and Cash
Equivalents—Our principal
banking relationships are with major financial institutions.
Cash balances in these accounts may, at times, exceed
federally insured limits. We have not experienced any losses
in such cash accounts and do not believe we are exposed to
any significant risk on cash and cash equivalents. Short term
investments with a maturity of three months or less are
considered to be cash equivalents and are carried at cost,
which approximates fair value.
Concentration of
Credit Risks—Our Partnership,
as a royalty owner, has no control over the volumes or method
of sale of oil and natural gas produced and sold from the
Royalty Properties and NPIs. It is believed that the loss of
any single customer would not have a material adverse effect
on the consolidated results of our operations.
Fair Value of
Financial Instruments—The carrying amount of
cash and cash equivalents, trade receivables and payables
approximates fair value because of the short maturity of
those instruments. These estimated fair values may not be
representative of actual values of the financial instruments
that could have been realized as of year-end or that will be
realized in the future.
Receivables—Our Partnership’s
trade and other receivables and net profits
interests receivable consist primarily of Royalty Properties
payments receivable and NPI payments receivable,
respectively. Most payments are received two to four months
after production date. No allowance for doubtful accounts is
deemed necessary based upon our lack of historical write
offs and review of current receivables.
Oil and Natural
Gas Properties — We utilize the full cost method
of accounting for costs related to our oil and natural gas
properties. Under this method, all such costs are capitalized
and amortized on an aggregate basis over the estimated lives
of the properties using the units-of-production method. These
capitalized costs are subject to a ceiling
test, which limits such pooled costs to the
aggregate of the present value of future net revenues
attributable to proved oil and natural gas reserves
discounted at 10% plus the lower of cost or market value of
unproved properties. Our Partnership did not assign any value
to unproved properties, including nonproducing royalty,
mineral and leasehold interests. The full cost ceiling is
evaluated at the end of each quarter and when events indicate
possible impairment. There have been no
impairments for the years 2012, 2011, and 2010.
While
the quantities of proved reserves require substantial
judgment, the associated prices of oil and natural gas
reserves that are included in the discounted present value of
our reserves are objectively determined. The ceiling test
calculation requires use of the unweighted arithmetic average
of the first day of the month price during the 12-month
period ending on the balance sheet date and costs in effect
as of the last day of the accounting period, which are
generally held constant for the life of the properties. As a
result, the present value is not necessarily an indication of
the fair value of the reserves. Oil and natural gas prices
have historically been volatile, and the prevailing prices at
any given time may not reflect our Partnership’s or the
industry’s forecast of future prices.
Our
Partnership’s properties are being depleted on the
unit-of-production method using estimates of proved oil and
natural gas reserves. Gains and losses are recognized upon
the disposition of oil and natural gas properties involving a
significant portion (greater than 25%) of our
Partnership’s reserves. Proceeds from other
dispositions of oil and natural gas properties are credited
to the full cost pool. No gains or losses have been recorded
for 2012, 2011 or 2010.
Due
to the nature of our interests, we have no exploratory wells
or associated costs pending determination, and no exploratory
well costs were charged to expense for the years 2012, 2011
and 2010.
Leasehold
Improvements —
Leasehold improvements include $415,000 received in 2004 as
an incentive in our office space lease and is offset in
liabilities as deferred rent. Leasehold improvements are
amortized over the shorter of their estimated useful lives or
the related lease life of 10 years. For leases with renewal
periods at the Partnership’s option, we have used the
original lease term, excluding renewal option periods to
determine useful life. Deferred rent is being amortized
to general and administrative expense over the same term as
the leasehold improvements, which is 10 years.
Asset Retirement
Obligations — Based on the nature of our
property ownership, we have no material obligation required
to be recorded.
Revenue
Recognition — The pricing
of oil and natural gas sales from the Royalty Properties and
NPIs is primarily determined by supply and demand in the
marketplace and can fluctuate considerably. As a royalty
owner, we have extremely limited involvement and operational
control over the volumes and method of sale of oil and
natural gas produced and sold from the Royalty Properties and
non-operated NPIs.
Revenues
from Royalty Properties and non-operated NPIs are recorded
under the cash receipts approach as directly received from
the remitters’ statement accompanying the revenue
check. Since the revenue checks are generally received two to
four months after the production month, the Partnership
accrues for revenue earned but not received by estimating
production volumes and product prices.
Income
Taxes —
We are treated as a
partnership for income tax purposes and, as a result, our
income or loss is includable in the tax returns of the
individual unitholders. Depletion of oil and natural gas
properties is an expense allowable to each individual
partner, and the depletion expense as reported on the
consolidated financial statements will not be indicative of
the depletion expense an individual partner or unitholder may
be able to deduct for income tax purposes.
Texas
imposes a franchise tax (commonly referred to as the Texas
margin tax) at a rate of 1% on gross revenues less certain
deductions, as specifically set forth in the Texas margin tax
statute. The Texas margin tax applies to corporations and
limited liability companies, general and limited partnerships
(unless otherwise exempt), limited liability partnerships,
trusts (unless otherwise exempt), business trusts, business
associations, professional associations, joint stock
companies, holding companies, joint ventures and certain
other business entities having limited liability
protection.
Limited
partnerships that receive at least 90% of their gross income
from designated passive sources, including royalties from
mineral properties and other non-operated mineral interest
income, and do not receive more than 10% of their income from
operating an active trade or business, are generally exempt
from the Texas margin tax as “passive
entities.” We believe our Partnership meets
the requirements for being considered a “passive
entity” for Texas margin tax purposes and, therefore,
it is exempt from the Texas margin tax. If the Partnership is
exempt from Texas margin tax as a passive entity, each
unitholder that is considered a taxable entity under the
Texas margin tax would generally be required to include its
portion of Partnership revenues in its own Texas margin tax
computation. The Texas Administrative Code provides that such
income is sourced according to the principal place of
business of the Partnership, which would be the state of
Texas.
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- Definition
The entire disclosure for the organization, consolidation and basis of presentation of financial statements disclosure, and significant accounting policies of the reporting entity. May be provided in more than one note to the financial statements, as long as users are provided with an understanding of (1) the significant judgments and assumptions made by an enterprise in determining whether it must consolidate a VIE and/or disclose information about its involvement with a VIE, (2) the nature of restrictions on a consolidated VIE's assets reported by an enterprise in its statement of financial position, including the carrying amounts of such assets, (3) the nature of, and changes in, the risks associated with an enterprise's involvement with the VIE, and (4) how an enterprise's involvement with the VIE affects the enterprise's financial position, financial performance, and cash flows. Describes procedure if disclosures are provided in more than one note to the financial statements. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Note 2. Acquisition for Units
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12 Months Ended |
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Dec. 31, 2012
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| Acquisition For Units |
2.
Acquisition
for Units
We
have an effective shelf registration statement on Form S-4
registering 5,000,000 common units that may be offered and
issued by the Partnership from time to time in connection
with asset acquisitions or other business combination
transactions. On March 31, 2010, Dorchester Minerals, LP
and a newly formed subsidiary acquired all of the
outstanding partnership interests in Maecenas Minerals,
LLP, a Texas limited liability partnership that owns
producing and nonproducing mineral and royalty interests
located in 17 states, in exchange for 835,000 common units
of Dorchester Minerals, L.P. valued at $17,685,000 and
issued pursuant to the shelf registration
statement. The Consolidated Balance Sheets
presented include $17,121,000 in property additions as well
as other assets and liabilities acquired. After
the issuance, 2,565,000 units remain available under the
shelf registration statement.
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- Definition
Disclosure of the acquisition of assets for units of limited partnership interest incurred for the year. No definition available.
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Note 3. Related Party Transactions
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Dec. 31, 2012
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| Related Party Transactions Disclosure [Text Block] |
3.
Related
Party Transactions
Our
general partner owns all of the partnership interests in
the operating partnership. It is the employer of all
personnel, owns the working interests and other properties
underlying our NPIs, and provides day-to-day operational
and administrative services to us and the general partner.
In accordance with our partnership agreement, we reimburse
the general partner for certain allocable general and
administrative costs, including rent, salaries, and
employee benefit plans. These types of reimbursements are
limited to 5% of distributions, plus certain costs
previously paid. All such costs have been below the 5%
limit amount for the years ended December 31, 2012,
2011, and 2010. Additionally, certain reimbursable direct
costs such as professional and regulatory fees and ad
valorem and severance taxes are not limited. Significant
activity between the partnership and the operating
partnership consists of the following:
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- Definition
The entire disclosure for related party transactions, including the nature of the relationship(s), a description of the transactions, the amount of the transactions, the effects of any change in the method of establishing the terms of the transaction from the previous period, stated interest rate, expiration date, terms and manner of settlement per the agreement with the related party, and amounts due to or from related parties. If the entity and one or more other entities are under common ownership or management control and this control affects the operating results or financial position, disclosure includes the nature of the control relationship even if there are no transactions between the entities. Disclosure may also include the aggregate amount of current and deferred tax expense for each statement of earnings presented where the entity is a member of a group that files a consolidated tax return, the amount of any tax related balances due to or from affiliates as of the date of each statement of financial position presented, the principal provisions of the method by which the consolidated amount of current and deferred tax expense is allocated to the members of the group and the nature and effect of any changes in that method. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Note 4. Commitments and Contingencies
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12 Months Ended | |||||||||||||||||||||||||
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Dec. 31, 2012
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| Commitments and Contingencies Disclosure [Text Block] |
4.
Commitments
and Contingencies
In
January 2002, some individuals and an association called
Rural Residents for Natural Gas Rights sued Dorchester
Hugoton, Ltd., along with several other operators in Texas
County, Oklahoma regarding the use of natural gas from the
wells in residences. The operating partnership now owns and
operates the properties formerly owned by Dorchester Hugoton.
These properties contribute a significant portion of the NPI
amounts paid to us. On April 9, 2007, plaintiffs, for
immaterial costs, dismissed with prejudice all claims against
the operating partnership regarding such residential gas use.
On October 4, 2004, the plaintiffs filed severed claims
against the operating partnership regarding royalty
underpayments, which the Texas County District Court
subsequently dismissed with a grant of time to replead. On
January 27, 2006, one of the original plaintiffs again sued
the operating partnership for underpayment of royalty,
seeking class action certification. On October 1, 2007, the
Texas County District Court granted the operating
partnership’s motion for summary judgment finding no
royalty underpayments. Subsequently, the District Court
denied the plaintiff’s motion for reconsideration, and
the plaintiff filed an appeal. On March 31, 2010, the appeal
decision reversed and remanded to the Texas County District
Court to resolve material issues of fact. On June
30, 2011, the District Court issued a revised partial summary
judgment in favor of the operating partnership. On
April 27, 2012, the parties successfully mediated terms for a
settlement in the amount of $500,000 plus immaterial future
royalty amounts on fuel gas. The settlement was
approved by the District Court on October 18,
2012. A $500,000 reserve was recorded in Net
Profits Revenues on the financial statements in the first
quarter of 2012. During December 2012 the operating
partnership paid the settlement amount and the litigation was
dismissed.
Our
Partnership and the operating partnership are involved in
other legal and/or administrative proceedings arising in the
ordinary course of their businesses, none of which have
predictable outcomes and none of which are believed to have
any significant effect on consolidated financial position,
cash flows, or operating results.
Operating
Leases—We have entered into a non-cancelable,
renewable at prevailing rate for an additional five years,
operating lease agreement in the ordinary course of our
business activities. The lease is for our office space at
3838 Oak Lawn Avenue, Suite 300, Dallas, Texas, and expires
in 2015. Rental expense related to the lease, including
operating expenses and consumption of electricity, was
$235,000, $233,000, and $226,000 for the years ended December
31, 2012, 2011 and 2010, respectively. The base rent
escalated in November 2010. Minimum rental commitments under
the terms of our operating lease are as follows:
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- Definition
The entire disclosure for commitments and contingencies. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Note 5. Distribution To Holders Of Common Units
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Dec. 31, 2012
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| Partners' Capital Notes Disclosure [Text Block] |
5.
Distribution
To Holders Of Common Units
Distributions
beginning with the first quarter of 2010 were paid on
30,675,431 units. Fourth quarter distributions are paid in
February of the following calendar year to unitholders of
record in January or February of such following year. The
partnership agreement requires the next cash distribution to
be paid by May 15, 2013.
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- Definition
The entire disclosure for the formation, structure, control and ownership of the partnership. Disclosures related to accounts comprising partners' capital. Includes balances of general partners' capital account, limited partners' capital account, preferred partners' capital account and total partners' capital account and units outstanding; accumulated other comprehensive income; amount and nature of changes to amount of partner's capital and units outstanding by class, rights and privileges for each class of units; distribution policies and distributions paid by unit class; impact of and correction of an error in previously issued financial statements; limitations of partners' liability; redemption, conversion and distribution policies; and deferred compensation related to the issuance of units. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Accounting Policies, by Policy (Policies)
|
12 Months Ended |
|---|---|
|
Dec. 31, 2012
|
|
| Earnings Per Share, Policy [Policy Text Block] | Basis
of
Presentation
— Per-unit information is calculated by dividing
the net income applicable to holders of our
Partnership’s common units by the weighted average
number of units outstanding. The Partnership has no
potentially dilutive securities and, consequently, basic and
dilutive net income per unit do not differ. |
| Consolidation, Policy [Policy Text Block] | Principles of
Consolidation — The consolidated financial
statements include the accounts of Dorchester Minerals, L.P.,
Dorchester Minerals Oklahoma, LP, Dorchester Minerals
Oklahoma GP, Inc, Maecenas Minerals LLP, and
Dorchester-Maecenas GP LLC. All significant intercompany
balances and transactions have been eliminated in
consolidation. |
| Use of Estimates, Policy [Policy Text Block] | Estimates
— The preparation
of financial statements in conformity with accounting
principles generally accepted in the United States of America
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 consolidated financial statements and the reported
amounts of revenues and expenses during the reporting period.
For example, estimates of uncollected revenues and unpaid
expenses from royalties and net profits interests in
properties operated by non-affiliated entities are
particularly subjective due to our inability to gain accurate
and timely information. Therefore, actual results could
differ from those estimates. See “Item 1. Business
— Customers and Pricing” and “Item 2.
“Properties — Royalty Properties” for
additional discussion.
The
discounted present value of our proved oil and natural gas
reserves is a major component of the ceiling test calculation
and requires many subjective judgments. Estimates of reserves
are forecasts based on engineering and geological analyses.
Different reserve engineers could reach different conclusions
as to estimated quantities of oil and natural gas reserves
based on the same information. The passage of time provides
more qualitative and quantitative information regarding
reserve estimates, and revisions are made to prior estimates
based on updated information. However, there can be no
assurance that more significant revisions will not be
necessary in the future. Significant downward revisions could
result in an impairment representing a non-cash charge to
income. In addition to the impact on the calculation of the
ceiling test, estimates of proved reserves are also a major
component of the calculation of depletion. See the discussion
under Oil
and Natural Gas Properties. |
| General Partner [Policy Text Block] | General Partner- Our general partner is Dorchester Minerals Management LP, referred to in these Notes as "our general partner." Our general partner owns all of the partnership interests in Dorchester Minerals Operating LP, the operating partnership. See Note 3 - Related Party Transactions. The general partner is allocated 4% and 1% of our Royalty Properties' revenues and Net Profits Interest (or "NPI") revenues, respectively. Our executive officers all own an interest in our general partner and receive no compensation for services provided as officers of our Partnership. |
| Cash and Cash Equivalents, Policy [Policy Text Block] | Cash and Cash
Equivalents—Our principal
banking relationships are with major financial institutions.
Cash balances in these accounts may, at times, exceed
federally insured limits. We have not experienced any losses
in such cash accounts and do not believe we are exposed to
any significant risk on cash and cash equivalents. Short term
investments with a maturity of three months or less are
considered to be cash equivalents and are carried at cost,
which approximates fair value. |
| Concentration of Customer Risk [Policy Text Block] | Concentration of Credit Risks- Our Partnership, as a royalty owner, has no control over the volumes or method of sale of oil and natural gas produced and sold from the Royalty Properties and NPIs. It is believed that the loss of any single customer would not have a material adverse effect on the consolidated results of our operations. |
| Fair Value of Financial Instruments, Policy [Policy Text Block] | Fair Value of
Financial Instruments—The carrying amount of
cash and cash equivalents, trade receivables and payables
approximates fair value because of the short maturity of
those instruments. These estimated fair values may not be
representative of actual values of the financial instruments
that could have been realized as of year-end or that will be
realized in the future. |
| Trade and Other Accounts Receivable, Policy [Policy Text Block] | Receivables—Our Partnership’s
trade and other receivables and net profits
interests receivable consist primarily of Royalty Properties
payments receivable and NPI payments receivable,
respectively. Most payments are received two to four months
after production date. No allowance for doubtful accounts is
deemed necessary based upon our lack of historical write
offs and review of current receivables. |
| Full Cost or Successful Efforts, Policy [Policy Text Block] | Oil and Natural
Gas Properties — We utilize the full cost method
of accounting for costs related to our oil and natural gas
properties. Under this method, all such costs are capitalized
and amortized on an aggregate basis over the estimated lives
of the properties using the units-of-production method. These
capitalized costs are subject to a ceiling
test, which limits such pooled costs to the
aggregate of the present value of future net revenues
attributable to proved oil and natural gas reserves
discounted at 10% plus the lower of cost or market value of
unproved properties. Our Partnership did not assign any value
to unproved properties, including nonproducing royalty,
mineral and leasehold interests. The full cost ceiling is
evaluated at the end of each quarter and when events indicate
possible impairment. There have been no
impairments for the years 2012, 2011, and 2010.
While
the quantities of proved reserves require substantial
judgment, the associated prices of oil and natural gas
reserves that are included in the discounted present value of
our reserves are objectively determined. The ceiling test
calculation requires use of the unweighted arithmetic average
of the first day of the month price during the 12-month
period ending on the balance sheet date and costs in effect
as of the last day of the accounting period, which are
generally held constant for the life of the properties. As a
result, the present value is not necessarily an indication of
the fair value of the reserves. Oil and natural gas prices
have historically been volatile, and the prevailing prices at
any given time may not reflect our Partnership’s or the
industry’s forecast of future prices.
Our
Partnership’s properties are being depleted on the
unit-of-production method using estimates of proved oil and
natural gas reserves. Gains and losses are recognized upon
the disposition of oil and natural gas properties involving a
significant portion (greater than 25%) of our
Partnership’s reserves. Proceeds from other
dispositions of oil and natural gas properties are credited
to the full cost pool. No gains or losses have been recorded
for 2012, 2011 or 2010.
Due
to the nature of our interests, we have no exploratory wells
or associated costs pending determination, and no exploratory
well costs were charged to expense for the years 2012, 2011
and 2010. |
| Property, Plant and Equipment, Policy [Policy Text Block] | Leasehold
Improvements —
Leasehold improvements include $415,000 received in 2004 as
an incentive in our office space lease and is offset in
liabilities as deferred rent. Leasehold improvements are
amortized over the shorter of their estimated useful lives or
the related lease life of 10 years. For leases with renewal
periods at the Partnership’s option, we have used the
original lease term, excluding renewal option periods to
determine useful life. Deferred rent is being amortized
to general and administrative expense over the same term as
the leasehold improvements, which is 10 years. |
| Asset Retirement Obligations, Policy [Policy Text Block] | Asset Retirement
Obligations — Based on the nature of our
property ownership, we have no material obligation required
to be recorded. |
| Revenue Recognition, Policy [Policy Text Block] | Revenue
Recognition — The pricing
of oil and natural gas sales from the Royalty Properties and
NPIs is primarily determined by supply and demand in the
marketplace and can fluctuate considerably. As a royalty
owner, we have extremely limited involvement and operational
control over the volumes and method of sale of oil and
natural gas produced and sold from the Royalty Properties and
non-operated NPIs.
Revenues
from Royalty Properties and non-operated NPIs are recorded
under the cash receipts approach as directly received from
the remitters’ statement accompanying the revenue
check. Since the revenue checks are generally received two to
four months after the production month, the Partnership
accrues for revenue earned but not received by estimating
production volumes and product prices. |
| Income Tax, Policy [Policy Text Block] | Income
Taxes —
We are treated as a
partnership for income tax purposes and, as a result, our
income or loss is includable in the tax returns of the
individual unitholders. Depletion of oil and natural gas
properties is an expense allowable to each individual
partner, and the depletion expense as reported on the
consolidated financial statements will not be indicative of
the depletion expense an individual partner or unitholder may
be able to deduct for income tax purposes.
Texas
imposes a franchise tax (commonly referred to as the Texas
margin tax) at a rate of 1% on gross revenues less certain
deductions, as specifically set forth in the Texas margin tax
statute. The Texas margin tax applies to corporations and
limited liability companies, general and limited partnerships
(unless otherwise exempt), limited liability partnerships,
trusts (unless otherwise exempt), business trusts, business
associations, professional associations, joint stock
companies, holding companies, joint ventures and certain
other business entities having limited liability
protection.
Limited
partnerships that receive at least 90% of their gross income
from designated passive sources, including royalties from
mineral properties and other non-operated mineral interest
income, and do not receive more than 10% of their income from
operating an active trade or business, are generally exempt
from the Texas margin tax as “passive
entities.” We believe our Partnership meets
the requirements for being considered a “passive
entity” for Texas margin tax purposes and, therefore,
it is exempt from the Texas margin tax. If the Partnership is
exempt from Texas margin tax as a passive entity, each
unitholder that is considered a taxable entity under the
Texas margin tax would generally be required to include its
portion of Partnership revenues in its own Texas margin tax
computation. The Texas Administrative Code provides that such
income is sourced according to the principal place of
business of the Partnership, which would be the state of
Texas. |
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- Definition
No authoritative reference available. No definition available.
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- Definition
No authoritative reference available. No definition available.
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- Definition
Disclosure of accounting policy for determining amounts to accrue and charge against earnings so as to satisfy legal obligations associated with the retirement (through sale, abandonment, recycling, or disposal in some other manner) of a tangible long-lived asset that result from the acquisition, construction, or development and (or) the normal operation of a long-lived asset. This accounting policy disclosure excludes obligations arising 1) in connection with leased property, whether imposed by a lease agreement or by a party other than the lessor, that meet the definition of either minimum lease payments or contingent rentals; 2) solely from a plan to sell or otherwise dispose of a long-lived asset and 3) from certain environmental remediation liabilities. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
Disclosure of accounting policy for cash and cash equivalents, including the policy for determining which items are treated as cash equivalents. Other information that may be disclosed includes (1) the nature of any restrictions on the entity's use of its cash and cash equivalents, (2) whether the entity's cash and cash equivalents are insured or expose the entity to credit risk, (3) the classification of any negative balance accounts (overdrafts), and (4) the carrying basis of cash equivalents (for example, at cost) and whether the carrying amount of cash equivalents approximates fair value. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Disclosure of accounting policy regarding (1) the principles it follows in consolidating or combining the separate financial statements, including the principles followed in determining the inclusion or exclusion of subsidiaries or other entities in the consolidated or combined financial statements and (2) its treatment of interests (for example, common stock, a partnership interest or other means of exerting influence) in other entities, for example consolidation or use of the equity or cost methods of accounting. The accounting policy may also address the accounting treatment for intercompany accounts and transactions, noncontrolling interest, and the income statement treatment in consolidation for issuances of stock by a subsidiary. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Disclosure of accounting policy for computing basic and diluted earnings or loss per share for each class of common stock and participating security. Addresses all significant policy factors, including any antidilutive items that have been excluded from the computation and takes into account stock dividends, splits and reverse splits that occur after the balance sheet date of the latest reporting period but before the issuance of the financial statements. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Disclosure of accounting policy for determining the fair value of financial instruments. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Disclosure of accounting policy for accounting for costs incurred in oil and gas activities. This policy addresses whether an entity uses the successful efforts method or full cost method. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Disclosure of accounting policy for income taxes, which may include its accounting policies for recognizing and measuring deferred tax assets and liabilities and related valuation allowances, recognizing investment tax credits, operating loss carryforwards, tax credit carryforwards, and other carryforwards, methodologies for determining its effective income tax rate and the characterization of interest and penalties in the financial statements. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Disclosure of accounting policy for property, plant and equipment which may include the basis of such assets, depreciation methods used and estimated useful lives, the entity's capitalization policy, including its accounting treatment for costs incurred for repairs and maintenance activities, whether such asset balances include capitalized interest and the method by which such is calculated, how disposals of such assets are accounted for and how impairment of such assets is assessed and recognized. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Disclosure of accounting policy for revenue recognition. If the entity has different policies for different types of revenue transactions, the policy for each material type of transaction is generally disclosed. If a sales transaction has multiple element arrangements (for example, delivery of multiple products, services or the rights to use assets) the disclosure may indicate the accounting policy for each unit of accounting as well as how units of accounting are determined and valued. The disclosure may encompass important judgment as to appropriateness of principles related to recognition of revenue. The disclosure also may indicate the entity's treatment of any unearned or deferred revenue that arises from the transaction. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Disclosure of accounting policy for trade and other accounts receivables. This disclosure may include the basis at which such receivables are carried in the entity's statements of financial position (for example, net realizable value), how the entity determines the level of its allowance for doubtful accounts, when impairments, charge-offs or recoveries are recognized, and the entity's income recognition policies for such receivables, including its treatment of related fees and costs, its treatment of premiums, discounts or unearned income, when accrual of interest is discontinued, how the entity records payments received on nonaccrual receivables and its policy for resuming accrual of interest on such receivables. If the enterprise holds a large number of similar loans, disclosure may include the accounting policy for the anticipation of prepayments and significant assumptions underlying prepayment estimates for amortization of premiums, discounts, and nonrefundable fees and costs. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Disclosure of accounting policy for the use of estimates in the preparation of financial statements in conformity with generally accepted accounting principles. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Note 3. Related Party Transactions (Tables)
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12 Months Ended | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
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Dec. 31, 2012
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| Related Party Transactions [Table Text Block] |
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|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| X | ||||||||||
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- Definition
No authoritative reference available. No definition available.
|
|
Note 4. Commitments and Contingencies (Tables)
|
12 Months Ended | |||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
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Dec. 31, 2012
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||||||||||||||||||||||||||
| Operating Leases of Lessee Disclosure [Table Text Block] |
|
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| X | ||||||||||
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- Definition
Tabular disclosure of a lessee's leasing arrangements including: (1) the basis on which contingent rental payments are determined, (2) the existence and terms of renewal or purchase options and escalation clauses, (3) restrictions imposed by lease arrangements, such as those concerning dividends, additional debt, and further leasing, (4) rent holidays, rent concessions, or leasehold improvement incentives and unusual provisions or conditions. Disclosure may also include the specific period used to amortize material leasehold improvements made at the inception of the lease or during the lease term. Additionally, for operating leases having initial or remaining noncancelable lease terms in excess of one year: (a) future minimum rental payments required as of the date of the latest balance sheet presented, in the aggregate and for each of the five succeeding fiscal years, (b) the total of minimum rentals to be received in the future under noncancelable subleases as of the date of the latest balance sheet presented, and (c) for all operating leases, rental expense for each period for which an income statement is presented, with separate amounts for minimum rentals, contingent rentals, and sublease rentals. Rental payments under leases with terms of a month or less that were not renewed need not be included. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Note 5. Distribution To Holders Of Common Units (Tables)
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12 Months Ended | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
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Dec. 31, 2012
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| Schedule of Distributions Made to Members or Limited Partners, by Distribution [Table Text Block] |
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| X | ||||||||||
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- Definition
Tabular disclosure of payments of cash or stock or units made to members or limited partners of the LLC or LP during an accounting period. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Note 1. General and Summary of Significant Accounting Policies (Detail) (USD $)
|
12 Months Ended |
|---|---|
|
Dec. 31, 2012
|
|
| Number of States in which Entity Operates | 25 |
| Incentive from Lessor (in Dollars) | $ 415,000 |
| Texas Franchise Tax Rate | 1.00% |
|
Royalty Revenue [Member]
|
|
| Revenue Allocated To General Partner | 4.00% |
|
NPI Revenues [Member]
|
|
| Revenue Allocated To General Partner 1 | 1.00% |
|
Improvments To Leasehold [Member]
|
|
| Finite-Lived Intangible Assets, Useful Life | 10 |
|
Deferred Rent Incentive [Member]
|
|
| Finite-Lived Intangible Assets, Useful Life | 10 |
| X | ||||||||||
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- Definition
Portion of net revenue, other than NPI income, allocated to general partner after adjustment for depletion expense. No definition available.
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| X | ||||||||||
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- Definition
Portion of NPI income allocated to general partner after adjustment for depletion expense. No definition available.
|
| X | ||||||||||
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- Definition
Texas Franchise Tax Rate as specifically set forth in the Texas margin tax statute. No definition available.
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| X | ||||||||||
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- Definition
The useful life of all finite-lived intangible assets. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
This item represents the deferred credit for an incentive or inducement received by a lessee from a lessor, in order to motivate the lessee to enter the lease agreement, which incentive or inducement is to be recognized as a reduction of rental expense over the lease term. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
The number of states the entity operates in as of the balance sheet date. No definition available.
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|
Note 2. Acquisition for Units (Detail) (USD $)
|
3 Months Ended | 12 Months Ended | ||
|---|---|---|---|---|
|
Mar. 31, 2010
|
Dec. 31, 2010
|
Dec. 31, 2012
Units Remaining [Member]
|
May 21, 2005
Units Remaining [Member]
|
|
| Limited Partners' Capital Account, Units Authorized | 2,565,000 | 5,000,000 | ||
| Partners' Capital Account, Units, Acquisitions | 835,000 | |||
| Partners' Capital Account, Acquisitions (in Dollars) | $ 17,685,000 | $ 17,685,000 | ||
| Capitalized Costs, Mineral Interests in Proved Properties (in Dollars) | $ 17,121,000 |
| X | ||||||||||
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- Definition
Capitalized costs of proved properties that include fee ownership or a lease, concession, or other interest representing the right to extract oil or gas subject to such terms as may be imposed by the conveyance of that interest. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
The number of limited partner units authorized to be issued. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Change in the different classes of partners' capital accounts during the year due to acquisitions. Partners include general, limited and preferred partners. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
|
- Definition
Change in the number of units for each class of partners' capital accounts during the year due to acquisitions. Partners include general, limited and preferred partners. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
|
Note 3. Related Party Transactions (Detail)
|
12 Months Ended |
|---|---|
|
Dec. 31, 2011
|
|
| General And Administrative Reimbursement Limitations | 5.00% |
| X | ||||||||||
|
- Definition
General partner reimbursement limitations for certain allocable general and administrative costs, including rent, salaries, and employee benefit plans. No definition available.
|
|
Note 3. Related Party Transactions (Detail) - Significant Activity Between the Partnership and the Operating Partnership (USD $)
In Thousands, unless otherwise specified |
12 Months Ended | |||||||
|---|---|---|---|---|---|---|---|---|
|
Dec. 31, 2012
|
Dec. 31, 2011
|
Dec. 31, 2010
|
||||||
| Total General & Administrative Amounts | $ 2,358 | $ 2,616 | $ 2,473 | |||||
| Interest Income related to Net Profits Interests Payments | 2 | |||||||
|
Net Profits Interests Payments Receivable or Accrued [Member]
|
||||||||
| From/To Operating Partnership | 6,472 | [1] | 7,616 | [1] | 3,651 | [1] | ||
|
General and Administrative Amounts (Receivable) Payable [Member]
|
||||||||
| From/To Operating Partnership | (56) | 103 | 121 | |||||
|
General and Administrative Amounts Accrued [Member]
|
||||||||
| From/To Operating Partnership | $ 6 | $ 67 | $ 45 | |||||
|
||||||||
| X | ||||||||||
|
- Definition
No authoritative reference available. No definition available.
|
| X | ||||||||||
|
- Definition
No authoritative reference available. No definition available.
|
| X | ||||||||||
|
- Definition
Receivables to be collected from (obligations owed to) related parties, net as of the balance sheet date where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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|
Note 4. Commitments and Contingencies (Detail) (USD $)
|
4 Months Ended | 12 Months Ended | |||
|---|---|---|---|---|---|
|
Apr. 27, 2012
|
Dec. 31, 2012
|
Dec. 31, 2011
|
Dec. 31, 2010
|
Mar. 31, 2012
|
|
| Litigation Settlement, Gross | $ 500,000 | ||||
| Estimated Litigation Liability | 500,000 | ||||
| Description of Lessee Leasing Arrangements, Operating Leases | We have entered into a non-cancelable, renewable at prevailing rate for an additional five years, operating lease agreement in the ordinary course of our business activities. The lease is for our office space at 3838 Oak Lawn Avenue, Suite 300, Dallas, Texas, and expires in 2015. | ||||
| Operating Leases, Rent Expense | $ 235,000 | $ 233,000 | $ 226,000 | ||
| X | ||||||||||
|
- Definition
A general description of the nature of the existing leasing arrangements of a lessee for all operating leases including, but not limited to: (1) rental escalation clauses; (2) renewal or purchase options; (3) guarantees or indemnities, if any, (4) restrictions imposed by lease arrangements; (5) unusual provisions or conditions; (6) contingent rentals, if any; and (7) lease expiration dates. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
Rental expense incurred for leased assets including furniture and equipment which has not been recognized in costs and expenses applicable to sales and revenues; for example, cost of goods sold or other operating costs and expenses. No definition available.
|
| X | ||||||||||
|
- Definition
Aggregate carrying amount of the estimated litigation liability for known or estimated probable loss from litigation, which may include attorneys' fees and other litigation costs. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
This element represents the gross amount awarded, to be received by, or to be remitted to the entity in settlement of litigation occurring during the period. No definition available.
|
|
Note 4. Commitments and Contingencies (Detail) - Minimum Rental Commitments Under the Terms of Operating Lease (USD $)
|
Dec. 31, 2012
|
|---|---|
| 2013 | $ 249,000 |
| 2014 | 261,000 |
| 2015 | 65,000 |
| Total | $ 575,000 |
| X | ||||||||||
|
- Definition
The total of future contractually required payments on leases defined as operating. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
For leases having an initial or remaining non-cancelable letter-terms in excess of one year, required rental payments due within one year of the balance sheet date relating to leases defined as operating. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
For leases having an initial or remaining non-cancelable letter-terms in excess of one year, required rental payments due within the third year of the balance sheet date relating to leases defined as operating. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
| X | ||||||||||
|
- Definition
For leases having an initial or remaining non-cancelable letter-terms in excess of one year, required rental payments due within the second year of the balance sheet date relating to leases defined as operating. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
|
Note 5. Distribution To Holders Of Common Units (Detail)
|
Dec. 31, 2010
|
|---|---|
| Limited Partners' Capital Account, Units Outstanding | 30,675,431 |
| X | ||||||||||
|
- Definition
The number of limited partner units outstanding. Reference 1: http://www.xbrl.org/2003/role/presentationRef
|
|
Note 5. Distribution To Holders Of Common Units (Detail) - Unitholder Cash Distributions Per Common Unit (USD $)
|
12 Months Ended | ||
|---|---|---|---|
|
Dec. 31, 2012
|
Dec. 31, 2011
|
Dec. 31, 2010
|
|
|
First Quarter [Member]
|
|||
| Cash Distribution Per Unit | $ 0.541883 | $ 0.426745 | $ 0.449222 |
|
Second Quarter [Member]
|
|||
| Cash Distribution Per Unit | $ 0.456351 | $ 0.417027 | $ 0.412207 |
|
Third Quarter [Member]
|
|||
| Cash Distribution Per Unit | $ 0.343252 | $ 0.455546 | $ 0.471081 |
|
Fourth Quarter [Member]
|
|||
| Cash Distribution Per Unit | $ 0.433232 | $ 0.448553 | $ 0.354074 |
| X | ||||||||||
|
- Definition
Per-share or per-unit cash distributions paid to a common shareholder or unit-holder by an LLC or LP. No definition available.
|