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CONTRACTS AND AGREEMENTS (Tables) | 3 Months Ended
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Mar. 31, 2019
Contractors [Abstract] |
Brokerage Commissions | USL also incurs commissions to brokers for the purchase and sale of Oil Futures Contracts, Other Oil-Related Investments or short-term obligations of the United States of two years or less (“Treasuries”).
|  | For the three months ended March 31, 2019 |  |  | For the three months ended March 31, 2018 |
Total commissions accrued to brokers |  | $ | 1,872 |  |  | $ | 574 |
Total commissions as annualized percentage of average total net assets |  |  | 0.01 | % |  |  | 0.00 | %*
Commissions accrued as a result of rebalancing |  | $ | 1,823 |  |  | $ | 34 |
Percentage of commissions accrued as a result of rebalancing |  |  | 97.38 | % |  |  | 5.92 | %
Commissions accrued as a result of creation and redemption activity |  | $ | 49 |  |  | $ | 540 |
Percentage of commissions accrued as a result of creation and redemption activity |  |  | 2.62 | % |  |  | 94.08 | %
* Represents less than 0.005%.

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