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CONSOLIDATED STATEMENTS OF CHANGES IN PARTNERS' CAPITAL - USD ($) | Subtotal | General Partnership | Treasury Units | Class A | Class B | Total
--- | --- | --- | --- | --- | --- | ---
Balance at Dec. 31, 2015 |  | $ (306,870) |  | $ (24,673,535) | $ (5,830,548) | $ (30,810,953)
Balance (in units) at Dec. 31, 2015 | 180,225 | 1,802 | (54,851) | 144,180 | 34,243 | 125,374
Increase (Decrease) in Partners' Capital |  |  |  |  |  |
Distribution to Partners |  | $ (28,108) |  | $ (2,248,621) | $ (534,047) | $ (2,810,776)
Stock Buyback |  | (6,783) |  | (558,723) | (128,874) | $ (694,380)
Stock Buyback (in units) |  |  | (451) |  |  | (451)
Net income |  | 34,221 |  | 2,737,678 | 650,199 | $ 3,422,098
Balance at Sep. 30, 2016 |  | $ (307,540) |  | $ (24,743,201) | $ (5,843,270) | $ (30,894,011)
Balance (in units) at Sep. 30, 2016 | 180,225 | 1,802 | (55,302) | 144,180 | 34,243 | 124,923
Increase (Decrease) in Partners' Capital |  |  |  |  |  |
Gain (Loss) on Disposition of Oil and Gas and Timber Property |  |  |  |  |  | $ 103,793
Balance at Dec. 31, 2016 |  | $ (340,840) |  | $ (27,407,924) | $ (6,475,961) | $ (34,224,725)
Balance (in units) at Dec. 31, 2016 | 180,225 | 1,802 | (55,816) | 144,180 | 34,243 | 124,409
Increase (Decrease) in Partners' Capital |  |  |  |  |  |
Distribution to Partners |  | $ (33,586) |  | $ (2,686,919) | $ (638,143) | $ (3,358,648)
Stock Buyback |  | (426) |  | (34,038) | (8,084) | $ (42,548)
Stock Buyback (in units) |  |  | (23) |  |  | (23)
Net income |  | 52,497 |  | 4,199,730 | 997,436 | $ 5,249,663
Balance at Sep. 30, 2017 |  | $ (322,355) |  | $ (25,929,151) | $ (6,124,752) | $ (32,376,258)
Balance (in units) at Sep. 30, 2017 | 180,225 | 1,802 | (55,839) | 144,180 | 34,243 | 124,386

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- Definition Amount of gain (loss) on sale or disposal of oil and gas property or timber property. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=66902209&loc=d3e3602-108585 + Details
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