v3.8.0.1

CONDENSED STATEMENTS OF CASH FLOWS - USD ($)	3 Months Ended
CONDENSED STATEMENTS OF CASH FLOWS - USD ($)	Mar. 31, 2018	Mar. 31, 2017
Cash flows from operating activities:
Net income	$ 362,300	$ 556,600
Adjustments to reconcile net income to net cash provided by operating activities:
Depletion	316,200	310,400
Accretion of asset retirement obligations	26,900	25,400
Changes in operating assets and liabilities:
Increase in accounts receivable trade-affiliate	(41,500)	(342,100)
Increase in asset retirement receivable-affiliate	(7,200)	(2,400)
Increase (decrease) in accrued liabilities	16,100	(700)
Net cash provided by operating activities	672,800	547,200
Cash flows from investing activities:
Proceeds from the sale of tangible equipment	0	0
Net cash provided by investing activities	0	0
Cash flows from financing activities:
Distributions to partners	(672,800)	(386,400)
Net cash used in financing activities	(672,800)	(386,400)
Net change in cash	0	160,800
Cash beginning of period	0	152,800
Cash at end of period	$ 0	$ 313,600

Increase decrease in asset retirement receivable-affiliate.

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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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Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Excludes cash and cash equivalents within disposal group and discontinued operation.

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Amount of increase (decrease) in cash. Cash is the amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Includes effect from exchange rate changes.

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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 increase (decrease) during the reporting period in receivables to be collected from an entity that is controlling, under the control of, or within the same control group as the reporting entity by means of direct or indirect ownership.

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The increase (decrease) during the reporting period in the aggregate amount of expenses incurred but not yet paid.

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Amount of cash inflow (outflow) from financing activities, including discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.

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Amount of cash inflow (outflow) from investing activities, including discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.

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Amount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.

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The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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Cash outflow to owners or shareholders, excluding ordinary dividends. Includes special dividends.

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The cash inflow to dispose of long-lived, physical assets and mineral interests in oil and gas properties used for normal oil and gas operations.

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DGOC Series 28, L.P. 10-Q