##### Table of Contents



United States
Securities and Exchange Commission
 Washington, D.C. 20549
 Form 10-K
  þ
    
    ANNUAL REPORT PURSUANT TO SECTION 13 OR 15 (d) OF THE SECURITIES EXCHANGE ACT OF 1934
 For the fiscal year ended December 31, 2010
 o
    
    TRANSITION REPORT PURSUANT TO SECTION 13 OR 15 (d) OF THE SECURITIES EXCHANGE ACT OF 1934
 For the transition period from  to
 Commission file number 333-150925-02
 ATLAS RESOURCES PUBLIC 18-2009 (B) L.P.
  Delaware
    
    26-3223040(State or other jurisdiction of 
Incorporation or organization)
    
    (I.R.S. Employer
Identification No.)
 Westpointe Corporate Center One1550 Coraopolis Heights Road, 2nd FloorMoon Township, PA
    
    15108(Address of principal executive offices)
    
    (Zip Code)
 (412) 262-2830
  Title of each class
    
    Name of each exchange on which registeredNone
    
    None
 
 o þ
 o þ
 þ o
 þ
  Large accelerated filer o
    
    Accelerated filer o
    
    Non-accelerated filer o
    
    Smaller reporting company þ
 o þ




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##### 



ATLAS RESOURCES PUBLIC 18-2009 (B) L.P.
(A DELAWARE LIMITED PARTNERSHIP)
INDEX TO ANNUAL REPORT
ON FORM 10-K
 PAGEPART IItem 1: Business
    
    
    3-5Item 2: Properties
    
    
    5-10Item 3: Legal Proceedings
    
    
    10Item 4: (Removed and Reserved)
    
    
    10PART IIItem 5: Market for Registrants Common Equity and Related Security Holder Matters
    
    
    10-11Item 7: Managements Discussion and Analysis of Financial Condition or Plan of Operations
    
    
    11-15Item 8: Financial Statements
    
    
    16-36Item 9: Changes in and Disagreements with Accountants on Accounting and Financial Disclosure
    
    
    36Item 9A: Controls and Procedures
    
    
    36-37Item 9B: Other Information
    
    
    37PART IIIItem 10: Directors and Executive Officers of the Registrant
    
    
    37-39Item 11: Executive Compensation
    
    
    39Item 12: Security Ownership of Certain Beneficial Owners and Management
    
    
    39Item 13: Certain Relationships and Related Party Transactions
    
    
    39-40Item 14: Principal Accountant Fees and Services
    
    
    40PART IVItem 15: Exhibits
    
    
    41SIGNATURES
    
    
    42Exhibit 23.1Exhibit 31.1Exhibit 31.2Exhibit 32.1Exhibit 32.2Exhibit 99.1
   2




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The matters discussed within this report include forward-looking statements. These statements
may be identified by the use of forward-looking terminology such as anticipate, believe,
continue, could, estimate, expect, intend, may, might, plan, potential,
predict, should, or will, or the negative thereof or other variations thereon or comparable
terminology. In particular, statements about our expectations, beliefs, plans, objectives,
assumptions or future events or performance contained in this report are forward-looking
statements. We have based these forward-looking statements on our current expectations,
assumptions, estimates and projections. While we believe these expectations, assumptions, estimates
and projections are reasonable, such forward-looking statements are only predictions and involve
known and unknown risks and uncertainties, many of which are beyond our control. These and other
important factors may cause our actual results, performance or achievements to differ materially
from any future results, performance or achievements expressed or implied by these forward-looking
statements.
 
 PART I
 
 ITEM 1.
    
    BUSINESS
 General.
      3




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
    
    well tending, routine maintenance and adjustment;
    
    reading meters, recording production, pumping, maintaining appropriate books and
records; and
    
    preparation of reports for us and government agencies.
   Markets and Competition.
  Governmental Regulation.
 Regulation of oil and gas producing activities.
  4




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
    
    new well permit and well registration requirements, procedures and fees;
 
    
    minimum well spacing requirements;
 
    
    restriction on well locations and underground gas storage;
 
    
    certain well site restoration, groundwater protection and safety measures;
 
    
    landowner notification requirements;
 
    
    certain bonding or other security measures;
 
    
    various reporting requirements;
 
    
    well plugging standards and procedures; and
 
    
    broad enforcement powers.
 Environmental and Safety Regulation.
  Where can you find more information.
  
 
 ITEM 2.
    
    PROPERTIES
 Drilling Activity .
 Development WellsProductive (1)
    
    
    Dry (2)Period Ended December 31,
    
    Gross (3)
    
    
    Net (4)
    
    
    Gross (3)
    
    
    Net (4)2009
    
    
    80.00
    
    
    
    53.04
    
    
    
    4.00
    
    
    
    4.00
 
 (1)
    
    A productive well generally refers to a well that is not a dry hole.(2)
    
    A dry hole generally refers to a well found to be incapable of producing either
oil or gas in sufficient quantities to justify completion as an oil or gas well. The
term completion refers either to the installation of permanent equipment for the
production of oil or gas or, in the case of a dry hole, to the reporting of the
abandonment of the well to the appropriate regulatory agency.  5




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(3)
    
    A gross well is a well in which we have a working interest.(4)
    
    A net well equals the actual working interest we own in one gross well divided
by one hundred. For example, a 50% working interest in a well is one gross well, but a
 .50 net well. Summary of Producing Wells .
 Number of Producing WellsGross
    
    
    NetGas
    
    
    80
    
    
    
    53.04
 Production.
 AveragePeriod
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    Production CostEnded
    
    Production
    
    
    Average Sales Price
    
    
    (Lifting Cost)December 31,
    
    Oil (bbls)(1)
    
    
    Gas (mcf)(1)
    
    
    Liquid (bbls)(1)
    
    
    per bbl(1)(3)(5)
    
    
    Per mcf(1)(3)(4)
    
    
    Per Liquid bbl(1)(3)
    
    
    per mcfe(1)(2)2010
    
    
    12,100
    
    
    
    4,852,100
    
    
    
    12,300
    
    
    $
    53.45
    
    
    $
    6.47
    
    
    $
    38.37
    
    
    $
    1.732009
    
    
    1,300
    
    
    
    2,898,300
    
    
    
    
    
    
    $
    56.18
    
    
    $
    5.86
    
    
    $
    
    
    
    $
    1.59
 
 (1)
    
    Mcf represents one thousand cubic feet of natural gas. Mcfe represents a thousand
cubic feet equivalent. Oil production is converted to mcfe at the rate of six mcf per
barrel (bbl). Natural gas liquid production is converted to mcfe at the rate of six
mcf per barrel (bbl).(2)
    
    Lifting costs include labor to operate the wells and related equipment, repairs
and maintenance, materials and supplies, property taxes, insurance and gathering
charges.(3)
    
    Average sales prices represent accrual basis pricing after reversing the effect
of previously recognized gains resulting from prior period impairment charges.(4)
    
    Average gas prices are calculated by including in total revenue derivative gains
previously recognized into income and dividing by the total volume for the period.
Previously recognized derivative gains were $163,400 the year ended December 31, 2010.
The derivative gains are included in other comprehensive income and resulted from prior
period impairment charges.(5)
    
    Average oil prices are calculated by including in total revenue derivative gains
previously recognized into income and dividing by the total volume for the period.
Previously recognized derivative gains were $400 for the year ended December 31, 2010.
The derivative gains are included in other comprehensive income and resulted from prior
period impairment charges. Natural Gas and Oil Reserve Information.
 
    
    Introduce a new definition of oil and gas producing activities. This new definition
allows companies to include in their reserve base volumes from unconventional resources.
Such unconventional resources include bitumen extracted from oil sands and oil and gas
extracted from coal beds and shale formations.
 
    
    Report oil and gas reserves using an unweighted average price using the prior 12-month
period, based on the closing prices on the first day of each month, rather than year-end
pricing. This should maximize the comparability of reserve estimates among companies and
mitigate the distortion of the estimates that arises when using a single pricing date.
  6




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
    
    Permit companies to disclose their probable and possible reserves on a voluntary basis.
Current rules limit disclosure to only proved reserves.
 
    
    Update and revise reserve definitions to reflect changes in the oil and gas industry and
new technologies. New updated definitions include by geographic area and reasonable
certainty.
 
    
    Permit the use of new technologies to determine proved reserves if those technologies
have been demonstrated empirically to lead to reliable conclusions about reserves volumes.
 
    
    Require additional disclosures regarding the qualifications of the chief technical
person who oversees the companys overall reserve estimation process. Additionally,
disclosures are required related to internal controls over reserve estimation, as well as a
report addressing the independence and qualifications of a companys reserves preparer or
auditor based on Society of Petroleum Engineers criteria.
   December 31,2010
    
    
    2009Natural gas (per mcf)
    
    $
    4.38
    
    
    $
    3.87Oil ( per bbl)
    
    
    79.43
    
    
    
    61.18Liquid (per bbl)
    
    
    50.04
    
    
    
    
  7




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At December 31,2010
    
    
    2009Natural gas reserves  proved developed reserves (Mcf) (1) (2) (4)
    
    
    30,908,800
    
    
    
    47,356,500Oil reserves  proved developed reserves (Bbl) (1) (2) (4)
    
    
    48,300
    
    
    
    28,600Liquid reserves  proved developed reserves (Bbl) (1) (2) (4)
    
    
    85,100
    
    
    
    Total proved reserves (Mcfe)
    
    
    31,709,200
    
    
    
    47,528,100PV-10 estimate of cash flows of proved reserves (3) (4)
    
    $
    46,233,000
    
    
    $
    54,568,800PV-10 estimate per limited partner unit (5)
    
    $
    2,636
    
    
    $
    3,111Undiscounted estimate per limited partner unit (5)
    
    $
    5,378
    
    
    $
    6,953
 
 (1)
    
    Proved reserves generally refers to the estimated quantities of crude oil, natural
gas, and natural gas liquids which geological and engineering data demonstrate with
reasonable certainty to be recoverable in future years from known reservoirs under
existing economic and operating conditions, i.e., prices and costs as of the date the
estimate is made. Prices include consideration of changes in existing prices provided
only by contractual arrangements, but not on escalations based upon future conditions.
Reservoirs are considered proved if economic production is supported by either actual
production or conclusive formation test. The area of a reservoir considered proved
includes: that portion delineated by drilling and defined by gas-oil and/or oil-water
contacts, if any; and the immediately adjoining portions not yet drilled, but which can
be reasonably judged as economically productive on the basis of available geological and
engineering data.(2)
    
    Proved developed gas, oil and liquid reserves generally refers to reserves that
can be expected to be recovered through existing wells with existing equipment and
operating methods.(3)
    
    The present value of estimated future net cash flows is calculated by discounting
estimated future net cash flows by 10% annually.(4)
    
    Please see Regulation S-X rule 4-10 for complete definitions of each reserve
category.(5)
    
    This value per $10,000 unit is determined by following the methodology used for
determining our proved reserves using the data discussed above. However, this value does
not necessarily reflect the fair market value of a unit, and each unit is illiquid.
Also, the value of a unit for purposes of presentment of the unit to our MGP for
purchase is different, because it is calculated under a formula set forth in the
Partnership Agreement.  8




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Title to Properties .
  Acreage.
 Developed AcreageLocation
    
    Gross (1)
    
    
    Net (2)Pennsylvania
    
    
    1,311.79
    
    
    
    736.09Tennessee
    
    
    510.37
    
    
    
    318.93Michigan
    
    
    640.00
    
    
    
    632.00Indiana
    
    
    960.00
    
    
    
    865.60Total
    
    
    3,422.16
    
    
    
    2,552.62
 
 (1)
    
    A gross acre is an acre in which we own a working interest.(2)
    
    A net acre represents the actual working interest we own in one gross acre
divided by one hundred. For example, a 50% working interest in an acre is one gross
acre, but a .50 net acre. Delivery Commitments .
   9




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ITEM 3.
    
    LEGAL PROCEEDINGS
   
 ITEM 4.
    
    (REMOVED AND RESERVED)
  
 PART II
 
 ITEM 5.
    
    MARKET FOR REGISTRANTS COMMON EQUITY AND RELATED SECURITY HOLDER MATTERS
 Market Information.
 
    
    our MGP consent;
 
    
    the transfer not result in materially adverse tax consequences to us; and
 
    
    the transfer not violate federal or state securities laws.
  10




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
    
    the assignor gives the assignee the right;
 
    
    our MGP consents to the substitution;
 
    
    the assignee pays to us all costs and expenses incurred in connection with the
substitution; and
 
    
    the assignee executes and delivers the instruments, which our MGP requires to effect
the substitution and to confirm his or her agreement to be bound by the terms of our
partnership agreement.
  Holders.
 Distributions.
   
    
    $20,910,500 to our limited partners; and
 
    
    $8,961,600 to our managing general partner.
 
 ITEM 7.
    
    MANAGEMENTS DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION OR PLAN OF OPERATIONS
     11




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Results of Operations.
  PeriodJanuary 31, 2009(date of formation)Year Ended
    
    
    ThroughDecember 31,
    
    
    December 31,2010
    
    
    2009Production revenues (in thousands):Gas
    
    $
    31,249
    
    
    $
    16,979Oil
    
    
    647
    
    
    
    75Liquid gas
    
    
    603
    
    
    
    Total
    
    $
    32,499
    
    
    $
    17,054Production volumes:Gas (mcf/day) (1)
    
    
    13,293
    
    
    
    14,069Oil (bbls/day) (1)
    
    
    33
    
    
    
    7Liquid (bbls/day)(1)
    
    
    34
    
    
    
    Total (mcfe/day) (1)
    
    
    13,695
    
    
    
    14,111Average sales price:(2)Gas (per mcf) (1) (3)
    
    $
    6.47
    
    
    $
    5.86Oil (per bbl) (1) (4)
    
    $
    53.45
    
    
    $
    56.18Liquid (per bbl) (1)
    
    $
    38.37
    
    
    $
    Average production costs:As a percent of revenues
    
    
    27
    %
    
    
    27
    %Per mcfe (1)
    
    $
    1.73
    
    
    $
    1.59Depletion per mcfe
    
    $
    2.41
    
    
    $
    2.82
 
 (1)
    
    Mcf represents thousand cubic feet, mcfe represents thousand cubic feet
equivalent and bbls represents barrels. Bbls are converted to mcfe using the ratio of
six mcfs to one bbl.(2)
    
    Average sales prices represent accrual basis pricing after reversing the effect
of previously recognized gains resulting from prior period impairment charges.(3)
    
    Average gas prices are calculated by including in total revenue derivative gains
previously recognized into income and dividing by the total volume for the period.
Previously recognized derivative gains were $163,400 for the year ended December 31,
2010. The derivative gains are included in other comprehensive income and resulted from
prior period impairment charges.(4)
    
    Average oil prices are calculated by including in total revenue derivative gains
previously recognized into income and dividing by the total volume for the period.
Previously recognized derivative gains were $400 for the year ended December 31, 2010.
The derivative gains are included in other comprehensive income and resulted from prior
period impairment charges. Natural Gas Revenues
  12




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Oil Revenues .
 Natural Gas Liquids Revenue .
 Expenses.
    Liquidity and Capital Resources .
    13




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Critical Accounting Policies
 Use of estimates.
 Impairment of Long-Lived Assets.
 Fair Value of Financial Instruments
  Level 1 
 Level 2 
 Level 3 
  14




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Reserve Estimates .
 Asset Retirement Obligations .
 Working Interest .
  15




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ITEM 8.
    
    FINANCIAL STATEMENTS
 REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
 
     
  16




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ATLAS RESOURCES PUBLIC 18-2009 (B) L.P.
BALANCE SHEETS
DECEMBER 31,
 2010
    
    
    2009ASSETSCurrent assets:Cash and cash equivalents
    
    $
    1,600,000
    
    
    $
    4,442,800Accounts receivable  affiliate
    
    
    5,208,000
    
    
    
    8,479,500Short-term hedge receivable due from affiliate
    
    
    3,820,500
    
    
    
    5,260,100Total current assets
    
    
    10,628,500
    
    
    
    18,182,400Oil and gas properties, net
    
    
    95,802,000
    
    
    
    106,407,800Long-term hedge receivable due from affiliate
    
    
    3,778,700
    
    
    
    4,447,400$
    110,209,200
    
    
    $
    129,037,600LIABILITIES AND PARTNERS CAPITALCurrent liabilities:Accrued liabilities
    
    $
    429,300
    
    
    $
    552,800Short-term hedge liability due to affiliate
    
    
    28,100
    
    
    
    64,100Total current liabilities
    
    
    457,400
    
    
    
    616,900Asset retirement obligation
    
    
    678,400
    
    
    
    431,100Long-term hedge liability due to affiliate
    
    
    643,600
    
    
    
    685,000Partners capital:Managing general partner
    
    
    10,150,100
    
    
    
    10,849,400Limited partners (12,278 units)
    
    
    91,558,200
    
    
    
    107,792,400Accumulated other comprehensive income
    
    
    6,721,500
    
    
    
    8,662,800Total partners capital
    
    
    108,429,800
    
    
    
    127,304,600$
    110,209,200
    
    
    $
    129,037,600
   17




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ATLAS RESOURCES PUBLIC 18-2009 (B) L.P.
STATEMENTS OF OPERATIONS
FOR THE YEAR ENDED DECEMBER 31, 2010 AND
FOR THE PERIOD JANUARY 31, 2009 (date of formation) THROUGH DECEMBER 31, 2009
 2010
    
    
    2009REVENUESNatural gas, oil and liquid gas
    
    $
    32,499,100
    
    
    $
    17,054,200Interest income
    
    
    3,600
    
    
    
    300Total revenues
    
    
    32,502,700
    
    
    
    17,054,500COST AND EXPENSESProduction
    
    
    8,647,000
    
    
    
    4,618,400Depletion
    
    
    12,025,700
    
    
    
    8,185,900Impairment of oil and gas properties
    
    
    915,400
    
    
    
    17,401,400Accretion of asset retirement obligation
    
    
    25,900
    
    
    
    12,900General and administrative
    
    
    138,200
    
    
    
    66,700Total expenses
    
    
    21,752,200
    
    
    
    30,285,300Net earnings (loss)
    
    $
    10,750,500
    
    
    $
    (13,230,800
    )Allocation of net earnings (loss):Managing general partner
    
    $
    6,074,200
    
    
    $
    1,531,000Limited partners
    
    $
    4,676,300
    
    
    $
    (14,761,800
    )Net earnings (loss) per limited partnership unit
    
    $
    381
    
    
    $
    (1,202
    )
   18




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ATLAS RESOURCES PUBLIC 18-2009 (B) L.P.
STATEMENTS OF COMPREHENSIVE INCOME (LOSS)
FOR THE YEAR ENDED DECEMBER 31, 2010 AND
FOR THE PERIOD JANUARY 31, 2009 (date of formation) THROUGH DECEMBER 31, 2009
 2010
    
    
    2009Net earnings (loss)
    
    $
    10,750,500
    
    
    $
    (13,230,800
    )Other comprehensive (loss) income:Unrealized holding gain on hedging contracts
    
    
    7,147,700
    
    
    
    12,730,900Less: reclassification adjustment for gains realized in net earnings
    
    
    (9,089,000
    )
    
    
    (4,068,100
    )Total other comprehensive (loss) income
    
    
    (1,941,300
    )
    
    
    8,662,800Comprehensive income (loss)
    
    $
    8,809,200
    
    
    $
    (4,568,000
    )
   19




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ATLAS RESOURCES PUBLIC 18-2009 (B) L.P.
STATEMENTS OF CHANGES IN PARTNERS CAPITAL
FOR THE YEAR ENDED DECEMBER 31, 2010 AND
FOR THE PERIOD JANUARY 31, 2009 (date of formation) THROUGH DECEMBER 31, 2009
 AccumulatedManaging
    
    
    
    
    
    
    OtherGeneral
    
    
    Limited
    
    
    ComprehensivePartner
    
    
    Partners
    
    
    Income (Loss)
    
    
    TotalBalance at January 31, 2009
    
    $
    100
    
    
    $
    
    
    
    $
    
    
    
    $
    100Partners capital contributions:Cash
    
    
    
    
    
    
    122,554,200
    
    
    
    
    
    
    
    122,554,200Syndication and offering costs
    
    
    14,064,800
    
    
    
    
    
    
    
    
    
    
    
    14,064,800Tangible equipment/leasehold costs
    
    
    9,318,300
    
    
    
    
    
    
    
    
    
    
    
    9,318,300Total contributions
    
    
    23,383,200
    
    
    
    122,554,200
    
    
    
    
    
    
    
    145,937,400Syndication and offering costs, immediately
charged to capital
    
    
    (14,064,800
    )
    
    
    
    
    
    
    
    
    
    
    (14,064,800
    )9,318,400
    
    
    
    122,554,200
    
    
    
    
    
    
    
    131,872,600Participation in revenue and costs and expenses:Net production revenues
    
    
    3,730,700
    
    
    
    8,705,100
    
    
    
    
    
    
    
    12,435,800Interest income
    
    
    100
    
    
    
    200
    
    
    
    
    
    
    
    300Depletion
    
    
    (696,200
    )
    
    
    (7,489,700
    )
    
    
    
    
    
    
    (8,185,900
    )Impairment of oil and gas properties
    
    
    (1,479,800
    )
    
    
    (15,921,600
    )
    
    
    
    
    
    
    (17,401,400
    )General and administrative
    
    
    (20,000
    )
    
    
    (46,700
    )
    
    
    
    
    
    
    (66,700
    )Accretion of asset retirement obligation
    
    
    (3,800
    )
    
    
    (9,100
    )
    
    
    
    
    
    
    (12,900
    )Net earnings (loss)
    
    
    1,531,000
    
    
    
    (14,761,800
    )
    
    
    
    
    
    
    (13,230,800
    )Other comprehensive income
    
    
    
    
    
    
    
    
    
    
    8,662,800
    
    
    
    8,662,800Balance at December 31, 2009
    
    $
    10,849,400
    
    
    $
    107,792,400
    
    
    $
    8,662,800
    
    
    $
    127,304,600Partners capital contributions:Syndication and offering costs
    
    
    58,400
    
    
    
    
    
    
    
    
    
    
    
    58,400Total contributions
    
    
    58,400
    
    
    
    
    
    
    
    
    
    
    
    58,400Syndication and offering costs, immediately
charged to capital
    
    
    (58,400
    )
    
    
    
    
    
    
    
    
    
    
    (58,400
    )
    
    
    
    
    
    
    
    
    
    
    
    Participation in revenue and costs and expenses:Net production revenues
    
    
    7,155,600
    
    
    
    16,696,500
    
    
    
    
    
    
    
    23,852,100Interest income
    
    
    1,100
    
    
    
    2,500
    
    
    
    
    
    
    
    3,600Depletion
    
    
    (960,100
    )
    
    
    (11,065,600
    )
    
    
    
    
    
    
    (12,025,700
    )Impairment of oil and gas properties
    
    
    (73,100
    )
    
    
    (842,300
    )
    
    
    
    
    
    
    (915,400
    )Accretion of asset retirement obligation
    
    
    (7,800
    )
    
    
    (18,100
    )
    
    
    
    
    
    
    (25,900
    )General and administrative
    
    
    (41,500
    )
    
    
    (96,700
    )
    
    
    
    
    
    
    (138,200
    )Net earnings
    
    
    6,074,200
    
    
    
    4,676,300
    
    
    
    
    
    
    
    10,750,500Other comprehensive loss
    
    
    
    
    
    
    
    
    
    
    (1,941,300
    )
    
    
    (1,941,300
    )Assets contributed
    
    
    2,188,100
    
    
    
    
    
    
    
    
    
    
    
    2,188,100Distributions to partners
    
    
    (8,961,600
    )
    
    
    (20,910,500
    )
    
    
    
    
    
    
    (29,872,100
    )Balance at December 31, 2010
    
    $
    10,150,100
    
    
    $
    91,558,200
    
    
    $
    6,721,500
    
    
    $
    108,429,800
   20




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##### Table of Contents



ATLAS RESOURCES PUBLIC 18-2009 (B) L.P.
STATEMENTS OF CASH FLOWS
FOR THE YEAR ENDED DECEMBER 31, 2010 AND
FOR THE PERIOD JANUARY 31, 2009 (date of formation) THROUGH DECEMBER 31, 2009
 2010
    
    
    2009Cash flows from operating activities:Net earnings (loss)
    
    $
    10,750,500
    
    
    $
    (13,230,800
    )Adjustments to reconcile net earnings (loss) to net cash provided by
operating activities:Depletion
    
    
    12,025,700
    
    
    
    8,185,900Non cash loss (gain) on derivative
    
    
    89,600
    
    
    
    (295,600
    )Impairment of oil and gas properties
    
    
    989,600
    
    
    
    17,697,000Accretion of asset retirement obligation
    
    
    25,900
    
    
    
    12,900Decrease (increase) in accounts receivable-affiliate
    
    
    3,271,500
    
    
    
    (8,479,500
    )(Decrease) increase in accrued liabilities
    
    
    (123,500
    )
    
    
    552,800Net cash provided by operating activities
    
    
    27,029,300
    
    
    
    4,442,700Cash flows from investing activities:Oil and gas well drilling contracts paid to MGP
    
    
    
    
    
    
    (122,554,200
    )Net cash used in investing activities
    
    
    
    
    
    
    (122,554,200
    )Cash flows from financing activities:Initial capital contribution by MGP
    
    
    
    
    
    
    100Partners capital contributions
    
    
    
    
    
    
    122,554,200Distributions to partners
    
    
    (29,872,100
    )
    
    
    Net cash provided by financing activities
    
    
    (29,872,100
    )
    
    
    122,554,300Net (decrease) increase in cash and cash equivalents
    
    
    (2,842,800
    )
    
    
    4,442,800Cash and cash equivalents at beginning of period
    
    
    4,442,800
    
    
    
    Cash and cash equivalents at end of period
    
    $
    1,600,000
    
    
    $
    4,442,800Supplemental schedule of non-cash investing and financing activities:Assets (returned to) contributed by the managing general partner:Tangible equipment
    
    $
    (1,991,200
    )
    
    $
    8,150,500Lease costs
    
    
    (22,600
    )
    
    
    1,167,800Intangible drilling costs
    
    
    4,201,900
    
    
    
    Syndication and offering costs
    
    
    58,400
    
    
    
    14,064,800$
    2,246,500
    
    
    $
    23,383,100Asset retirement obligation revision
    
    $
    221,400
    
    
    $
    418,200
   21




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##### Table of Contents



ATLAS RESOURCES PUBLIC 18-2009 (B) L.P.
NOTES TO FINANCIAL STATEMENTS  (Continued)
DECEMBER 31, 2010 AND 2009
 NOTE 1  DESCRIPTION OF BUSINESS
   NOTE 2  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
  Use of Estimates
   Accounts Receivable and Allowance for Possible Losses
   22




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ATLAS RESOURCES PUBLIC 18-2009 (B) L.P.
NOTES TO FINANCIAL STATEMENTS  (Continued)
DECEMBER 31, 2010 AND 2009
 NOTE 2  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
 Fair Value of Financial Instruments
  Supplemental Cash Flow Information
  Concentration of Credit Risk
  Oil and Gas Properties
   Impairment of Long-Lived Assets
   23




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##### Table of Contents



ATLAS RESOURCES PUBLIC 18-2009 (B) L.P.
NOTES TO FINANCIAL STATEMENTS  (Continued)
DECEMBER 31, 2010 AND 2009
 NOTE 2  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
 Impairment of Long-Lived Assets (Continued)
    Working Interest
  Revenue Recognition
   24




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##### Table of Contents



ATLAS RESOURCES PUBLIC 18-2009 (B) L.P.
NOTES TO FINANCIAL STATEMENTS  (Continued)
DECEMBER 31, 2010 AND 2009
 NOTE 2  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
 Revenue Recognition (Continued)
  Asset Retirement Obligation
  Environmental Matters
   Comprehensive Loss
   25




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##### Table of Contents



ATLAS RESOURCES PUBLIC 18-2009 (B) L.P.
NOTES TO FINANCIAL STATEMENTS  (Continued)
DECEMBER 31, 2010 AND 2009
 NOTE 2  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
 Recently Adopted Accounting Standards
    Major Customers
  Income Taxes
   26




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##### Table of Contents



ATLAS RESOURCES PUBLIC 18-2009 (B) L.P.
NOTES TO FINANCIAL STATEMENTS  (Continued)
DECEMBER 31, 2010 AND 2009
 NOTE 3  PARTICIPATION IN REVENUES AND COSTS
  ManagingGeneral
    
    
    LimitedPartner
    
    
    PartnersOrganization and offering costs
    
    
    100
    %
    
    
    0
    %Lease costs
    
    
    100
    %
    
    
    0
    %Revenues (1)
    
    
    30
    %
    
    
    70
    %Operating costs, administrative costs, direct and all other costs (2)
    
    
    30
    %
    
    
    70
    %Intangible drilling costs
    
    
    3.74
    %
    
    
    96.26
    %Tangible equipment costs
    
    
    28.50
    %
    
    
    71.50
    %
 
 (1)
    
    Subject to the MGPs subordination obligation, substantially all partnership
revenues will be shared in the same percentage as capital contributions are to the
total partnership capital contributions, except that the MGP will receive an additional
10% of the partnership revenues.(2)
    
    These costs will be charged to the partners in the same ratio as the related
production revenues are credited. NOTE 4  OIL AND GAS PROPERTIES
  December 31,2010
    
    
    2009Proved properties:Leasehold interests
    
    $
    1,060,800
    
    
    $
    1,087,800Wells and related equipment
    
    
    130,319,700
    
    
    
    128,395,300131,380,500
    
    
    
    129,483,100Accumulated depletion
    
    
    (35,578,500
    )
    
    
    (23,075,300
    )$
    95,802,000
    
    
    $
    106,407,800
   27




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##### Table of Contents



ATLAS RESOURCES PUBLIC 18-2009 (B) L.P.
NOTES TO FINANCIAL STATEMENTS  (Continued)
DECEMBER 31, 2010 AND 2009
 NOTE 5  ASSET RETIREMENT OBLIGATION
    PeriodJanuary 31, 2009(date of formation)Year Ended
    
    
    ThroughDecember 31,
    
    
    December 31,2010
    
    
    2009Asset retirement obligation at beginning of period
    
    $
    431,100
    
    
    $
    Liabilities incurred from drilling wells
    
    
    221,400
    
    
    
    418,200Accretion expense
    
    
    25,900
    
    
    
    12,900Asset retirement obligation at end of year
    
    $
    678,400
    
    
    $
    431,100
 NOTE 6  DERIVATIVE INSTRUMENTS
   28




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ATLAS RESOURCES PUBLIC 18-2009 (B) L.P.
NOTES TO FINANCIAL STATEMENTS  (Continued)
DECEMBER 31, 2010 AND 2009
 NOTE 6  DERIVATIVE INSTRUMENTS (Continued)
    Fair Value of Derivative Instruments:
 Asset Derivatives
    
    
    
    
    Liability DerivativesDerivatives in
    
    
    
    Fair Value
    
    
    
    
    Fair ValueCash Flow
    
    Balance Sheet
    
    December 31,
    
    
    December 31,
    
    
    Balance sheet
    
    December 31,
    
    
    December 31,Hedging Relationships
    
    Location
    
    2010
    
    
    2009
    
    
    Location
    
    2010
    
    
    2009Commodity Contracts
    
    Current Assets
    
    $
    3,820,500
    
    
    $
    5,260,100
    
    
    Current liabilities
    
    $
    (28,100
    )
    
    $
    (64,100
    )Long-Term Assets
    
    
    3,778,700
    
    
    
    4,447,400
    
    
    Long-term liabilities
    
    
    (643,600
    )
    
    
    (685,000
    )Total Derivatives
    
    
    
    $
    7,599,200
    
    
    $
    9,707,500
    
    
    
    
    $
    (671,700
    )
    
    $
    (749,100
    )
  29




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ATLAS RESOURCES PUBLIC 18-2009 (B) L.P.
NOTES TO FINANCIAL STATEMENTS  (Continued)
DECEMBER 31, 2010 AND 2009
 NOTE 6  DERIVATIVE INSTRUMENTS (Continued)
 Effects of Derivative Instruments on Statement of Operations:
 Gain
    
    
    
    
    GainRecognized in OCI on Derivative
    
    
    
    
    Reclassified from OCI into Net (Loss) Income(Effective Portion)
    
    
    
    
    (Effective Portion)Period
    
    
    
    
    
    
    
    
    PeriodJanuary 31, 2009
    
    
    Location of Gain
    
    
    
    
    
    January 31, 2009Year
    
    
    (date of formation)
    
    
    Reclassified from
    
    Year
    
    
    (date of formation)Derivatives in
    
    Ended
    
    
    Through
    
    
    Accumulated
    
    Ended
    
    
    ThroughCash Flow
    
    December 31,
    
    
    December 31,
    
    
    OCI into (Loss) Income
    
    December 31,
    
    
    December 31,Hedging Relationships
    
    2010
    
    
    2009
    
    
    (Effective Portion)
    
    2010
    
    
    2009Commodity Contracts
    
    $
    7,147,700
    
    
    $
    12,730,900
    
    
    Natural Gas and Oil Revenue
    
    $
    9,089,000
    
    
    $
    4,068,100
   Natural Gas Fixed Price Swaps
 Production
    
    
    
    
    
    AveragePeriod Ending
    
    Volumes
    
    
    Fixed Price
    
    
    Fair ValueDecember 31,
    
    (MMbtu) (1)
    
    
    (per MMbtu) (1)
    
    
    Asset(2)2011
    
    
    1,089,800
    
    
    $
    6.978
    
    
    $
    2,678,4002012
    
    
    631,300
    
    
    
    7.478
    
    
    
    1,505,8002013
    
    
    420,800
    
    
    
    6.831
    
    
    
    591,7002014
    
    
    184,000
    
    
    
    5.941
    
    
    
    72,800$
    4,848,700
  30




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ATLAS RESOURCES PUBLIC 18-2009 (B) L.P.
NOTES TO FINANCIAL STATEMENTS  (Continued)
DECEMBER 31, 2010 AND 2009
 NOTE 6  DERIVATIVE INSTRUMENTS (Continued)
 Natural Gas Costless Collars
 Production
    
    
    
    
    
    
    
    AveragePeriod Ending
    
    Option
    
    Volumes
    
    
    Floor & Cap
    
    
    Fair ValueDecember 31,
    
    Type
    
    (MMbtu) (1)
    
    
    (per MMbtu) (1)
    
    
    Asset/(Liability)(2)2011
    
    Puts purchased
    
    
    544,000
    
    
    $
    6.544
    
    
    $
    1,137,8002011
    
    Calls sold
    
    
    544,000
    
    
    
    7.662
    
    
    
    (13,600
    )2012
    
    Puts purchased
    
    
    328,600
    
    
    
    6.117
    
    
    
    496,0002012
    
    Calls sold
    
    
    328,600
    
    
    
    7.343
    
    
    
    (82,800
    )2013
    
    Puts purchased
    
    
    555,500
    
    
    
    5.862
    
    
    
    802,0002013
    
    Calls sold
    
    
    555,500
    
    
    
    7.045
    
    
    
    (353,800
    )2014
    
    Puts purchased
    
    
    193,500
    
    
    
    5.712
    
    
    
    275,9002014
    
    Calls sold
    
    
    193,500
    
    
    
    6.819
    
    
    
    (181,500
    )$
    2,080,000
 Crude Oil Fixed Price Swaps
 Production
    
    
    
    
    
    AveragePeriod Ending
    
    Volumes
    
    
    Fixed Price
    
    
    Fair ValueDecember 31,
    
    (Bbl) (1)
    
    
    (per Bbl) (1)
    
    Liability(3)2011
    
    
    1,200
    
    
    $
    87.703
    
    
    $
    (7,000
    )2012
    
    
    900
    
    
    
    87.299
    
    
    
    (6,000
    )2013
    
    
    300
    
    
    
    87.632
    
    
    
    (1,500
    )2014
    
    
    
    
    
    
    
    
    
    
    $
    (14,500
    )
 Crude Oil Costless Collars
 Production
    
    
    
    
    
    
    
    AveragePeriod Ending
    
    Option
    
    Volumes
    
    
    Floor & Cap
    
    
    Fair ValueDecember 31,
    
    Type
    
    (Bbl) (1)
    
    
    (per Bbl) (1)
    
    
    Asset/(Liability) (3)2011
    
    Puts purchased
    
    
    800
    
    
    $
    76.818
    
    
    $
    1,6002011
    
    Calls sold
    
    
    800
    
    
    
    100.965
    
    
    
    (4,900
    )2012
    
    Puts purchased
    
    
    600
    
    
    
    76.143
    
    
    
    3,5002012
    
    Calls sold
    
    
    600
    
    
    
    101.596
    
    
    
    (6,000
    )2013
    
    Puts purchased
    
    
    200
    
    
    
    76.148
    
    
    
    1,3002013
    
    Calls sold
    
    
    200
    
    
    
    102.587
    
    
    
    (1,900
    )2014
    
    Puts purchased
    
    
    
    
    
    
    
    
    
    
    2014
    
    Calls sold
    
    
    
    
    
    
    
    
    
    
    $
    (6,400
    )Total Net Asset
    
    $
    6,907,800
 
 (1)
    
    MMBTU represents million British Thermal Units. Bbl represents barrels.(2)
    
    Fair value based on forward NYMEX natural gas prices, as applicable.(3)
    
    Fair value based on forward WTI crude oil prices, as applicable.  31




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ATLAS RESOURCES PUBLIC 18-2009 (B) L.P.
NOTES TO FINANCIAL STATEMENTS  (Continued)
DECEMBER 31, 2010 AND 2009
 NOTE 7  FAIR VALUE OF FINANCIAL INSTRUMENTS
  Level 1 
    
    Unadjusted quoted prices in active markets for identical unrestricted assets
and liabilities that the reporting entity has the ability to access at the measurement
date.Level 2 
    
    Inputs other than quoted prices included within Level 1 that are observable
for the asset and liability or can be corroborated with observable market data for
substantially the entire contractual term of the asset or liability.Level 3 
    
    Unobservable inputs that reflect the entitys own assumptions about the
assumptions market participants would use in the pricing of the asset or liability and
are consequently not based on market activity, but rather through particular valuation
techniques.
 Assets and Liabilities Measured at Fair Value on a Recurring Basis
  Assets and Liabilities Measured at Fair Value on a Non-Recurring Basis
  NOTE 8  CERTAIN RELATIONSHIPS AND RELATED PARTY TRANSACTIONS
  
    
    Drilling contracts to drill and complete wells for the Partnership are charged at
cost plus 18%. The cost of the wells includes reimbursement to the Partnerships MGP of
its general and administrative overhead cost and all ordinary and actual costs of
drilling, testing and completing the wells.
  32




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##### Table of Contents



ATLAS RESOURCES PUBLIC 18-2009 (B) L.P.
NOTES TO FINANCIAL STATEMENTS  (Continued)
DECEMBER 31, 2010 AND 2009
 NOTE 8  CERTAIN RELATIONSHIPS AND RELATED PARTY TRANSACTIONS (Continued)
 
    
    The Partnerships MGP contributed undeveloped leases necessary to cover each of the
Partnerships prospects. During the year ended December 31, 2010, we returned leases
valued at $22,600 to our MGP reducing their capital account and during the period ended
December 31, 2009, our MGP received a credit to its capital account in the Partnership
of $1,167,800.
 
    
    Administrative costs which are included in general and administrative expenses in the
Partnerships statements of operations are payable at $75 per well per month.
Administrative costs incurred for the year and period ended December 31, 2010 and 2009
were $44,900 and $15,000, respectively.
 
    
    Monthly well supervision fees which are included in production expenses in the
Partnerships statements of operations are payable at $975 per well per month for the
Marcellus wells and $1,500 per well per month for New Albany wells. For all other wells
a fee of $392 is charged per well per month for operating and maintaining the wells.
Well supervision fees incurred for the year and period ended December 31, 2010 and 2009
were $575,300 and $188,200, respectively.
 
    
    Transportation fees which are included in production expenses in the Partnerships
statements of operations are generally payable at 13% of the natural gas sales price.
Transportation fees incurred for the year and period ended December 31, 2010 and 2009
were $3,937,400 and $2,130,100, respectively.
 
    
    Direct costs which are included in production and general administrative expenses in
the Partnerships statements of operations are payable to the MGP and its affiliates as
reimbursement for all costs expended on the Partnerships behalf. Direct costs incurred
for the year and period ended December 31, 2010 and 2009 were $4,227,600 and $2,351,800,
respectively.
 
    
    Assets contributed from the MGP which are disclosed on the Partnerships statements
of cash flows as non-cash investing and financing activities for the year and period
ended December 31, 2010 and 2009 were $2,188,100 and $9,318,300, respectively.
 
    
    The MGP received a credit to its capital account of $58,400 and $14,064,800 for the
year and period ended December 31, 2010 and 2009, respectively, for fees, commissions
and reimbursement costs to organize the Partnership.
  Subordination by Managing General Partner
   33




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ATLAS RESOURCES PUBLIC 18-2009 (B) L.P.
NOTES TO FINANCIAL STATEMENTS  (Continued)
DECEMBER 31, 2010 AND 2009
 NOTE 9  COMMITMENTS AND CONTINGENCIES
   Legal Proceedings
   NOTE 10  NATURAL GAS AND OIL PRODUCING ACTIVITIES (UNAUDITED)
 (1) Capitalized Costs Related to Oil and Gas Producing Activities
  December 31,2010
    
    
    2009Leasehold interest
    
    $
    1,060,800
    
    
    $
    1,087,800Wells and related equipment
    
    
    130,319,700
    
    
    
    128,395,300Accumulated depletion
    
    
    (35,578,500
    )
    
    
    (23,075,300
    )Net capitalized cost
    
    $
    95,802,000
    
    
    $
    106,407,800
 (2) Oil and Gas Reserve Information
   34




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##### Table of Contents



ATLAS RESOURCES PUBLIC 18-2009 (B) L.P.
NOTES TO FINANCIAL STATEMENTS  (Continued)
DECEMBER 31, 2010 AND 2009
 NOTE 10  NATURAL GAS AND OIL PRODUCING ACTIVITIES (UNAUDITED) (Continued)
   (2) Oil and Gas Reserve Information
 Natural Gas
    
    
    Oil
    
    
    Liquid(Mcf)
    
    
    (Bbls)
    
    
    (Bbls)Proved developed reserves:Beginning of period
    
    
    
    
    
    
    
    
    
    
    Extensions, discoveries and other additions
    
    
    50,254,800
    
    
    
    29,900
    
    
    
    Production
    
    
    (2,898,300
    )
    
    
    (1,300
    )
    
    
    Balance at December 31, 2009
    
    
    47,356,500
    
    
    
    28,600
    
    
    
    Production
    
    
    (4,852,100
    )
    
    
    (12,100
    )
    
    
    (12,300
    )Revisions to previous estimates
    
    
    (11,595,600
    )
    
    
    31,800
    
    
    
    97,400Balance December 31, 2010
    
    
    30,908,800
    
    
    
    48,300
    
    
    
    85,100
 NOTE 11  SUBSEQUENT EVENTS
 Atlas Energy, Inc. Asset Acquisition
  Laurel Mountain Sale
   35




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##### Table of Contents



ATLAS RESOURCES PUBLIC 18-2009 (B) L.P.
NOTES TO FINANCIAL STATEMENTS  (Continued)
DECEMBER 31, 2010 AND 2009
 NOTE 11  SUBSEQUENT EVENTS (Continued)
 Hedge Monetization
  
 ITEM 9.
    
    CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE:
  
 ITEM 9A.
    
    CONTROLS AND PROCEDURES
 Conclusion Regarding the Effectiveness of Disclosure Controls and Procedures
   Managements Report on Internal Control over Financial Reporting
 Internal Control  Integrated
Framework
  36




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##### Table of Contents



ITEM 9B.
    
    OTHER INFORMATION
  
 PART III
 
 ITEM 10.
    
    DIRECTORS AND EXECUTIVE OFFICERS OF THE REGISTRANT
 nd
 Executive Officers and Directors.
 NAME
    
    AGE
    
    
    POSITION OR OFFICEFreddie M. Kotek
    
    55
    
    
    Chairman of the Board of Directors, Chief Executive Officer and PresidentJeffrey C. Simmons
    
        52
    
    
    Executive Vice President  Operations and a DirectorJack L. Hollander
    
        54
    
    
    Senior Vice President  Direct Participation ProgramsSean P. McGrath
    
        39
    
    
    Chief Financial Officer
  37




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##### Table of Contents




    
    the approximate amount of an individuals professional time devoted to the business and
affairs of our MGP and Atlas Energy have been aggregated because there is no reasonable
method for them to distinguish their activities between the two companies; and
 
    
    for those individuals who also hold senior positions with other affiliates of our MGP,
if it is stated that they devote approximately 100% of their professional time to our MGP
and Atlas Energy Inc., it is because either the other affiliates are not currently active
in drilling new wells, such as Viking Resources or Resource Energy, and the individuals are
not required to devote a material amount of their professional time to the affiliates, or
there is no reasonable method to distinguish their activities between our MGP and Atlas
Energy, as compared with the other affiliates of our MGP, such as Viking Resources or
Resource Energy.
 Freddie M. Kotek
 Jeffrey C. Simmons.
 Jack L. Hollander.
 Sean P. McGrath
  38




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##### Table of Contents



Audit Committee Financial Expert.
 Remuneration of Officers and Directors.
 Code of Business Conduct and Ethics. nd
 
 ITEM 11.
    
    EXECUTIVE COMPENSATION
  
 ITEM 12.
    
    SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT
  
 ITEM 13.
    
    CERTAIN RELATIONSHIPS AND RELATED PARTY TRANSACTIONS
 Oil and Gas Revenues.
 Leases.
 Administrative Costs.
 Direct Costs.
  39




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##### Table of Contents



Drilling Contracts.
 Well Charges.
 Transportation Fees.
 Other Compensation.
 
 ITEM 14.
    
    PRINCIPAL ACCOUNTANT FEES AND SERVICES
 Audit Fees.
 Procedures for Audit Committee Pre-Approval of Audit and Permissible Non-Audit Services of
Independent Auditor.
  40




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##### Table of Contents



PART IV
 
 ITEM 15.
    
    EXHIBITS
 
 EXHIBIT INDEX
 Description
    
    Location4
    (a)
    
    Certificate of Limited Partnership for Atlas Resources Public 18-2009 (B) L.P.
    
    Previously filed in our Form S-1/A on October 10, 20074
    (b)
    
    Amended and Restated Certificate and Agreement of Limited Partnership for Atlas Resources Public 18-2009 (B) L.P.
    
    Previously filed in our Form S-1/A on October 10, 20074
    (c)
    
    Drilling and Operating Agreement for Atlas Resources Public 18-2009 (B) L.P.
    
    Previously filed in our Form S-1/A on October 10, 200723.1
    
    
    Consent of Wright and Company, Inc.31.1
    
    
    Rule 13a-14(a)/15(d)  14 (a) Certification31.2
    
    
    Rule 13a-14(a)/15(d)  14 (a) Certification.32.1
    
    
    Section 1350 Certification.32.2
    
    
    Section 1350 Certification.99.1
    
    
    Summary Reserve Report
 
 (1)
    
    Filed on October 15, 2008 in the Form S-1A Registration Statement dated October 15, 2008, File No. 333-150925-02  41




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##### Table of Contents



SIGNATURES
   Atlas Resources, LLC, Managing General PartnerDate:  March 30, 2011
    By:
    /s/ Freddie M. KotekFreddie M. Kotek, 
Chairman of the Board of Directors, 

Chief Executive Officer and President  Date:  March 30, 2011
    By:
    /s/ Freddie M. KotekFreddie M. Kotek, 
Chairman of the Board of Directors, 
Chief Executive Officer and President Date:  March 30, 2011
    By:
    /s/ Jeffrey C. SimmonsJeffrey C. Simmons, 
Executive Vice President  OperationsDate:  March 30, 2011
    By:
    /s/ Sean P. McGrathSean P. McGrath, 
Chief Financial Officer Supplemental information to be furnished with reports filed pursuant to Section 15(d) of the
Exchange Act by Non-reporting Issuers
   42