v2.3.0.15

Statements of Operations (USD $)	3 Months Ended		9 Months Ended
Statements of Operations (USD $)	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2011	Sep. 30, 2010
Revenues
Oil and gas	$ 153,444	$ 146,351	$ 505,483	$ 465,811
Interest	1	10	2	22
Total revenues	153,445	146,361	505,485	465,833
Expenses
Production	69,204	123,574	233,349	645,210
Depreciation, depletion and amortization	3,086	4,791	11,569	16,146
Accretion expense	4,541	4,516	13,496	13,659
General and administrative	32,824	25,044	92,716	81,893
Total expenses	109,655	157,925	351,130	756,908
Net income (loss)	43,790	(11,564)	154,355	(291,075)
Net income (loss) allocated to:
Managing General Partner	4,219	(609)	14,933	(24,744)
General Partner	469	(68)	1,659	(2,749)
Limited partners	$ 39,102	$ (10,887)	$ 137,763	$ (263,582)
Per limited partner unit (in dollars per unit)	$ 3.73	$ (1.04)	$ 13.14	$ (25.14)

Aggregate amount of net income allocated to managing general partners.

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Amount of accretion expense recognized during the period that is associated with an asset retirement obligation. Accretion expense measures and incorporates changes due to the passage of time into the carrying amount of the liability.

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Total costs related to oil and gas produced and sold during the reporting period.

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SOUTHWEST OIL & GAS INCOME FUND X-A LP 10-Q