XML 24 R30.htm IDEA: XBRL DOCUMENT v2.4.1.9

FAIR VALUE OF FINANCIAL INSTRUMENTS (Effect of Derivative Instruments on Condensed Statements of Operations) (Details) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Derivative Instruments, Gain (Loss) [Line Items]
Realized Gain or (Loss) on Derivatives Recognized in Income	$ (2,280,826)us-gaap_GainLossOnSaleOfInvestments	$ 1,641,740us-gaap_GainLossOnSaleOfInvestments
Change in Unrealized Gain or (Loss) on Derivatives Recognized in Income	975,025us-gaap_UnrealizedGainLossOnDerivativesAndCommodityContracts	508,810us-gaap_UnrealizedGainLossOnDerivativesAndCommodityContracts
Commodity Contracts [Member] | Futures [Member] | Realized gain on closed positions
Derivative Instruments, Gain (Loss) [Line Items]
Realized Gain or (Loss) on Derivatives Recognized in Income	(2,280,826)us-gaap_GainLossOnSaleOfInvestments / us-gaap_BalanceSheetLocationAxis = unl_ClosedPositionsMember / us-gaap_DerivativeByNatureAxis = us-gaap_FutureMember / us-gaap_DerivativeInstrumentRiskAxis = us-gaap_CommodityContractMember	1,641,740us-gaap_GainLossOnSaleOfInvestments / us-gaap_BalanceSheetLocationAxis = unl_ClosedPositionsMember / us-gaap_DerivativeByNatureAxis = us-gaap_FutureMember / us-gaap_DerivativeInstrumentRiskAxis = us-gaap_CommodityContractMember
Commodity Contracts [Member] | Futures [Member] | Change in unrealized gain on open positions
Derivative Instruments, Gain (Loss) [Line Items]
Change in Unrealized Gain or (Loss) on Derivatives Recognized in Income	$ 975,025us-gaap_UnrealizedGainLossOnDerivativesAndCommodityContracts / us-gaap_BalanceSheetLocationAxis = unl_OpenPositionMember / us-gaap_DerivativeByNatureAxis = us-gaap_FutureMember / us-gaap_DerivativeInstrumentRiskAxis = us-gaap_CommodityContractMember	$ 508,810us-gaap_UnrealizedGainLossOnDerivativesAndCommodityContracts / us-gaap_BalanceSheetLocationAxis = unl_OpenPositionMember / us-gaap_DerivativeByNatureAxis = us-gaap_FutureMember / us-gaap_DerivativeInstrumentRiskAxis = us-gaap_CommodityContractMember

X

- Details

Name:	us-gaap_DerivativeInstrumentsGainLossLineItems
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The net realized gain (loss) on investments sold during the period, not including gains (losses) on securities separately or otherwise categorized as trading, available-for-sale, or held-to-maturity, which, for cash flow reporting, is a component of proceeds from investing activities.

+ 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=31042434&loc=d3e3602-108585

+ Details

Name:	us-gaap_GainLossOnSaleOfInvestments
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

The net change in the difference between the fair value and the carrying value, or in the comparative fair values, of open derivatives, commodity, or energy contracts, held at each balance sheet date, that was included in earnings for the period.

+ 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=31042434&loc=d3e3602-108585

+ Details

Name:	us-gaap_UnrealizedGainLossOnDerivativesAndCommodityContracts
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Details

Name:	us-gaap_DerivativeInstrumentRiskAxis=us-gaap_CommodityContractMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: