Organization Expenses and Offering Costs

3 Months Ended

Sep. 30, 2025

Organization Expenses and Offering Costs [Abstract]

Organization Expenses and Offering Costs

4.	Organization Expenses and Offering Costs

Organization Expenses

Organization expenses include, among other things, the cost of incorporating the Partnership and the cost of legal services and other fees pertaining to the Partnership’s organization. Per the Partnership Agreement, professional fees incurred prior to the Initial Closing are part of organization expenses. These costs are expensed as incurred. For the three months ended September 30, 2025, the Partnership incurred organization expenses of $

904,547

, inclusive of professional fees of $190,750, which have been recorded as an expense on the statement of operations and which will be paid on behalf of the Partnership by an affiliate of the Adviser. The reimbursement of the organization expenses is conditional, as of September 30, 2025, on the Partnership accepting third-party investors and the Adviser requesting reimbursement of organization expenses paid pursuant to the Partnership’s Second Amended and Restated Limited Partnership Agreement (the “Partnership Agreement”).

Offering Costs

Offering costs include registration fees and legal fees regarding the preparation of the Registration Statement and costs in connection with the continuous offering of Units of the Partnership. Offering costs are recognized as a deferred charge and will be amortized on a straight-line basis over 12 months beginning on the date of commencement of operations. For the three months ended September 30, 2025, the Partnership incurred offering costs of $1,127,323 which will be paid on behalf of the Partnership by an affiliate of the Adviser. The reimbursement of offering costs is conditional, as of September 30, 2025, on the Partnership accepting third-party Investors and the Adviser requesting reimbursement of offering costs paid pursuant to the Partnership Agreement.

Macquarie Infrastructure Fund, L.P. 10-Q