Statements of Financial Condition - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Assets
Cash and cash equivalents (at cost $83,241,625 and $117,373,323, respectively) (Notes 2 and 5)	$ 83,241,625	$ 117,373,323
Equity in trading accounts:
Cash and cash equivalents (at cost $4,988,459 and $6,997,275, respectively)	4,988,459	6,997,275
Unrealized gain (loss) on open commodity futures contracts	11,072,567	17,277,775
Dividends receivable	16,769	10,794
Interest receivable	2,694	0
Total assets	99,322,114	141,659,167
Liabilities and Partners' Capital
Payable due to Broker	7,565,281	15,112,791
General Partner management fees payable (Note 3)	46,592	64,286
Professional fees payable	145,177	80,375
Brokerage commissions payable	7,362	7,362
Directors' fees and insurance payable	1,014	1,439
License fees payable	2,786	5,106
Total liabilities	7,768,212	15,271,359
Commitments and Contingencies (Notes 3, 4 and 5)
Partners' Capital
General Partner	0	0
Limited Partners	91,553,902	126,387,808
Total Partners' Capital	91,553,902	126,387,808
Total liabilities and partners' capital	$ 99,322,114	$ 141,659,167
Limited Partners' shares outstanding	4,350,000	6,200,000
Net asset value per share	$ 21.05	$ 20.39
Market value per share	$ 20.92	$ 20.4

Carrying value as of the balance sheet date of obligations incurred through that date and payable for professional fees, such as for legal and accounting services received.

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- Definition

Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.