v3.8.0.1

CONDENSED STATEMENT OF CHANGES IN PARTNERS' CAPITAL - 9 months ended Sep. 30, 2017 - USD ($)	Total	Managing General Partner	Limited Partners
Beginning balance at Dec. 31, 2016	$ 18,957,000	$ 2,787,500	$ 16,169,500
Participation in revenues, costs and expenses:
Net production revenues	2,378,400	900,400	1,478,000
Depletion	(932,900)	(131,100)	(801,800)
Accretion of asset retirement obligations	(76,100)	(28,600)	(47,500)
General and administrative	(41,200)	(15,500)	(25,700)
Net income (loss)	1,328,200	725,200	603,000
Distributions to partners	(2,157,300)	(792,300)	(1,365,000)
Ending balance at Sep. 30, 2017	$ 18,127,900	$ 2,720,400	$ 15,407,500

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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The noncash expense charged against earnings to recognize the consumption of oil and gas reserves that are part of an entities' assets.

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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.

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The amount of ownership interest of different classes of partners in limited partnership.

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Total distributions to each class of partners (i.e., general, limited and preferred partners).

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DGOC Series 28, L.P. 10-Q