CONFORMED COPY

SECURITIES ANDEXCHANGE COMMISSION

Washington, D.C.  20549

[X]ANNUAL REPORT PURSUANT TO SECTION 13 or 15 (d) OF

THE SECURITIES EXCHANGE ACT OF 1934

For the fiscal year ended December 31, 2004

Commission File Number  333-41977-10

[] Transition Report Pursuant to Section 13 or 15(d) of the SecuritiesExchange Act of 1934 for the transaction period from         to        

PDC 2000-B LIMITEDPARTNERSHIP

(Exact name ofregistrant as specified in its charter)

|    West Virginia         

(State or other jurisdiction of

incorporation or organization) | 55-0773050

(I.R.S. Employer 

Identification No.) |
|----------------------------------------------------------------------------------------------------------------------------------------------|----------------------------------------------------|
|                                                                                                                                              |                                                    |
|                                                                                                                                              |                                                    |

103 East Main  Street, Bridgeport, West Virginia  26330

(Address ofprincipal executive offices)     (zip code)

Registrant's telephone number, including area code          (304) 842-3597 

SECURITIESREGISTERED PURSUANT TO SECTION 12(b) OF THE ACT:  NONE

SECURITIESREGISTERED PURSUANT TO SECTION 12(g) OF THE ACT:

General and LimitedPartnership Interests

(Title of class)

Indicate by check mark whether the registrant (1) hasfiled all reports required to be filed by Section 13 or 15(d) of the SecuritiesExchange Act of 1934 during the preceding 12 months and (2) has been subject tosuch filing requirements for the past 90 days.   Yes    No   X 

Indicate by check mark if disclosure of delinquent filerspursuant to Item 405 of Regulation S-K is not contained herein, and will becontained, to the best of registrant's knowledge, in definitive proxy orinformation statements incorporated by reference in Part III of this Form 10-Kor any amendment to this Form 10-K.  [  ]

Indicate by check mark whether the registrant is anaccelerated filer (as definition in Rule 12b-2 of the Exchange Act). Yes   No X 

There is no trading market for the registrant'ssecurities.

PART I

ITEM 1.  BUSINESS.

General

     PDC 2000-B LimitedPartnership ("the Partnership") is a limited partnership formed on September 13, 2000 pursuant to the West Virginia Uniform Limited Partnership Act. Petroleum Development Corporation ("PDC") serves as Managing GeneralPartner of the Partnership.

     Since the commencement ofoperations on September 13, 2000, the Partnership has been engaged in onshore,domestic gas exploration exclusively in the Michigan Basin and the Rocky MountainRegion. Three limited partners contributed $130,000; a total of 456 additionalgeneral partners contributed initial capital of $11,472,809; and PDC (ManagingGeneral Partner) contributed $2,523,611 in capital as a participant inaccordance with contribution provisions of the Limited Partnership Agreement(the Agreement). During 2001, in accordance with the Partnership Agreement, allAdditional General Partners were converted to Limited Partners

     Under the terms of theAgreement, the allocation of revenues is as follows:

|                                         | Allocation

of Revenues |
|-----------------------------------------|-------------------------|
| Additional General and Limited Partners | 80%                     |
| Managing General Partner                | 20%                     |

     Operating and direct costsare allocated and charged to the additional general and limited partners andthe Managing General Partner in the same percentages as revenues areallocated.  Leasehold, drilling and completion costs, and equipment costs areborne 80% by the additional general and limited partners and 20% by theManaging General Partner. See Footnote 4 of financial statements for a completedescription of the allocation of Partnership revenue and costs.

Employees

     The Partnership has noemployees, however, PDC has approximately 120 employees which include a staffof geologists, petroleum engineers, landmen and accounting personnel whoadminister all of the Partnership's operations.

Plan of Operations

     The Partnershipparticipated in the drilling of 27 gross (19.99 net) wells and will continue tooperate and produce its 25 gross productive wells. The Partnership does nothave unexpended initial capital and no additional drilling activity is planned.

     See Item 2 herein forinformation concerning the Partnership's wells.

Markets for Oil and Gas

     The availability of amarket for any oil and gas produced from the operations of the Partnership willdepend upon a number of factors beyond the control of the Partnership whichcannot be accurately predicted.  These factors include the proximity of thePartnership wells to and the capacity of natural gas pipelines, theavailability and price of competitive fuels, fluctuations in seasonal supplyand demand, and government regulation of supply and demand created by itspricing and allocation restrictions.  Oversupplies of gas can be expected tooccur from time to time and may result in the Partnership's wells being shut-inor curtailed.  Increased imports of oil and natural gas have occurred and areexpected to continue.  The effects of such imports could adversely impact themarket for domestic oil and natural gas. All oil and natural gas is sold undercontracts based on market sensitive indexes that vary from month to month. Nofixed price contracts are in place. The Partnership sold oil and natural gas toseveral entities of which three customers accounted for 31.5%, 29.6% and 26.8%of the Partnership's total oil and natural gas sales for the year endedDecember 31, 2004, 30.1%, 25.3% and 18.6% for the year ended December 31, 2003and 24.0%, 21.0% and 24.6% for the year ended December 31, 2002.

2

Derivatives and Hedging Activities

     The Managing General Partner, through itssubsidiary Riley Natural Gas, has been in the gas marketing business since1986. During that time period, the Managing General Partner has utilized andcontinues to utilize commodity based derivativeinstruments as hedges to manage a portion of the Partnership's exposure toprice volatility stemming from natural gas production.  These instrumentsconsist of NYMEX-traded natural gas futures and option contracts for Michigan production, and CIG (Colorado Interstate Gas Index)-based contracts for Colorado production and NYMEX traded oil futures and option contracts for Colorado oilproduction.  The contracts hedge committed and anticipated natural gas sales,generally forecasted to occur within a 24 month period. The Managing GeneralPartner does not hold or issue derivatives for trading or speculative purposesand permits utilization of hedges only if there is an underlying physicalposition.  See "Commodity Price Risk" under Item 7A.

     Notwithstanding the measuretaken by the Managing General Partner to attempt to control price risk, thePartnership remains subject to price fluctuations for natural gas and oil soldin the spot market.  The Managing General Partner continues to evaluate the potentialfor reducing these risks by entering into hedge transactions.  In addition, theManaging General Partner may also close out any portion of hedges that mayexist from time to time.

 

Competition

     The Partnership competes inmarketing its gas with numerous companies and individuals, many of which havefinancial resources, staffs and facilities substantially greater than those ofthe Partnership or Petroleum Development Corporation. 

State Regulations

     State regulatoryauthorities have established rules and regulations requiring permits for welloperations, reclamation bonds and reports concerning operations.  States alsohave statutes and regulations concerning the spacing of wells, environmentalmatters, and conservation, and have established regulations concerning theunitization and pooling of oil and gas properties and maximum rates ofproduction from oil and gas wells.  The Partnership believes it has complied inall material respects with applicable state regulations.  The Partnership estimatesit has spent approximately $2,774 and $3,800 in 2004 and 2003, respectively, tocomply with federal and state regulations.

Federal Regulations

     Regulation of LiquidHydrocarbons.  Liquid hydrocarbons (including crude oil and natural gasliquids) were subject to federal price and allocation controls until January1981 when controls were effectively eliminated by executive order of thePresident.  As a result, to the extent the Partnership sells oil produced fromits properties, those sales are at unregulated market prices.

     Although it appearsunlikely under present circumstances that controls will be reimposed uponliquid hydrocarbons, it is possible Congress may enact such legislation at afuture date.

     Natural Gas Regulation.   Sale of natural gas by the Partnership is subject to regulation ofproduction, transportation and pricing by governmental regulatory agencies. Generally, the regulatory agency in the state where a producing well is locatedregulates production activities and, in addition, the transportation of gassold intrastate.  The Federal Energy Regulatory Commission (FERC) regulates theoperation and cost of interstate pipeline operators who transport gas. Currently the price of gas sold by the Partnership is not regulated by anystate or federal agency.

     Proposed Regulation. Numerous proposals concerning energy are being considered by the United StatesCongress, various state legislatures and regulatory agencies.  The possibleoutcome and effect of these proposals cannot be accurately predicted.

     Environmental and SafetyRegulation.  The Partnership believes that it complies, in all materialrespects, with all legislation and regulations affecting its operations in thedrilling and production of oil and gas wells and the discharge of wastes.  Todate, compliance with such provisions and regulations has not had a materialeffect upon the Partnership's expenditures for capital equipment, itsoperations or its competitive position.  The cost of such compliance is notanticipated to be material in the future.

                                                                                                      3

ITEM 2.  PROPERTIES.

Drilling Activity

     The following table setsforth the results of the Partnership's drilling activity from September 13, 2000 (date of inception) to December 31, 2004. All of the Partnership'swells drilled and producing are located in Michigan and Colorado.

|                                 Development  Wells                                               |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|               Gross  Wells                                                                                                                                                                                                                                                                                                                            |                Net  Wells             |
| Productive                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             | Dry | Total | Productive | Dry | Total |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |  |  |  |  |  |
| 25                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     | 2 | 27 | 18.00 | 1.99 | 19.99 |

     The Partnership has notparticipated in any exploratory wells.  No additional drilling activity isplanned.

Production 

See "Management's Discussion and Analysis" onpage 5 for Partnership production. 

Reserves

See "Footnote 8" to the Partnership's financialstatements for the Partnership's oil and gas reserves.

Summary of Productive Wells

     The table below shows thenumber of the Partnership's gross and net wells by area of operation as of December 31, 2004.

| Location              | Gross |     Net |
|-----------------------|-------|------------------------|
| Michigan Basin        | 10    | 5.47                   |
| Rocky Mountain Region | 15    | 12.53                  |
|    Total    | 25    | 18.00                  |

     A "productivewell" is a well producing, or capable of producing, oil and gas incommercial quantities.  For purposes of the above table, a "grosswell" is one in which the Partnership has a working interest and a"net well" is a gross well multiplied by the Partnership's workinginterest to which it is entitled under its drilling agreement.

Title to Properties

     The Partnership's interestsin producing acreage are in the form of assigned direct interests in leases. Such properties are subject to customary royalty interests generally contractedfor in connection with the acquisition of properties, and could be subject toliens incident to operating agreements, liens for current taxes and otherburdens.  The Partnership believes that none of these burdens materiallyinterfere with the use of such properties in the operation of the Partnership'sbusiness.

     As is customary in the oiland gas industry, little or no investigation of title is made at the time ofacquisition of undeveloped properties (other than a preliminary review of localmineral records).  Investigations are generally made, including in most casesreceiving a title opinion of legal counsel, before commencement of drillingoperations.  A thorough examination of title has been made with respect to allof the Partnership's producing properties and the Partnership believes that ithas generally satisfactory title to such properties.

ITEM 3.  LEGAL PROCEEDINGS.

     The Managing Generalpartner as driller/operator is not party to any legal action that wouldmaterially affect the Managing General Partner's or Partnership's business,financial condition, results of operations or liquidity.

                                                                                     4          

ITEM 4.  SUBMISSION OF MATTERS TO A VOTE OF SECURITYHOLDERS.

     NOT APPLICABLE

PART II

ITEM 5.  MARKET FOR REGISTRANT'S COMMON EQUITY ANDRELATED STOCKHOLDER MATTERS.

     At December 31, 2000, PDC2000-B Limited Partnership had one Managing General Partner, 3 Limited Partnerswho fully paid for 6.5 units at $20,000 per unit of limited partnershipinterests and a total of 456 Additional General Partners who fully paid for573.64 units at $20,000 per unit of additional general partnership interests. During 2001 in accordance with the Partnership Agreement, all AdditionalGeneral Partners were converted to Limited Partners.  At December 31, 2004, the Partnership had one Managing General Partner and 459 limited partners who paidfor 580.14 units at $20,000 per unit.  No established public trading marketexists for the interests.

     Limited and additionalgeneral partnership interests are transferable, however no assignee of aninterest in the Partnership can become a substituted partner without thewritten consent of the transferor and the Managing General Partner. There is noestablished trading market for the securities of the Partnership.

ITEM 6.  SELECTED FINANCIAL DATA.

     The selected financial datapresented below has been derived from audited financial statements of thePartnership appearing elsewhere herein.

|                                                       |          Years  ended December 31, |
|-------------------------------------------------------|---------------------------------------------------------------------------------|
|                                                       |      2004                                                   |      2003 | 2002 |
| Oil and Gas Sales                                     | $1,685,693                                                                      | $1,602,204  | $1,407,131  |
| Costs and Expenses                                    | 1,061,422                                                                  | 1,147,903  | 1,462,854  |
| Cumulative Effect of Change in Accounting Principle   | -                                                                          | (2,134) | -  |
| Net income (loss)                                     | 624,892                                                                    | 452,857  | (54,147) |
| Allocation of Net income (loss)                       |                                                                                 |  |  |
|  Managing General Partner                        | 124,978                                                                    | 90,571  | (10,829) |
|  Limited and Additional General Partners         | 499,914                                                                    | 362,286  | (43,318) |
|  Per Limited and Additional General Partner Unit | 862                                                                        | 624  | (75) |
| Total Assets                                          |  9,029,376                                                            |  9,557,690  | 10,289,132  |
| Distributions:                                        |                                                                                 |  |  |
|  Managing General Partner                        | 234,007                                                                    | 237,338  | 202,437  |
|  Limited and Additional General Partners         | 936,028                                                                    | 949,351  | 809,746  |

ITEM 7.  MANAGEMENT'S DISCUSSION AND ANALYSIS OFFINANCIAL CONDITION AND RESULTS OF OPERATIONS.

Liquidity and Capital Resources

     The Partnership was fundedon September 13, 2000 with initial Limited and Additional General Partnercontributions of $11,602,809 and the Managing General Partner's cashcontribution of $2,523,611 in accordance with the Agreement. After payment ofsyndication costs of $1,218,295 and a one-time management fee to the ManagingGeneral Partner of $290,070, the Partnership had available cash of $12,618,055for Partnership activities.

     The Partnership beganexploration and development activities subsequent to the funding of thePartnership and completed these activities by December 31, 2001. Twenty-seven wells have been drilled of which 25 are productive as of December 31, 2004. No additional wells will be drilled.

     The Partnership had networking capital at December 31, 2004 of $377,160.

                                                                       

     Operations are expected tobe conducted with available funds and revenues generated from oil and gasactivities.  No bank borrowings are anticipated.  

                                                                           

                                                                                                 5

Results of Operations

 

2004 Results Compared to 2003 

     Oil and gas sales for the year ended December 31, 2004 were $1,685,693 compared to $1,602,204 for the year ended December 31, 2003.  For the year ended December 31, 2004, the Partnership sold 215,952 Mcfof gas and 13,893 barrels of oil at average sales prices of $5.43 and $36.87,respectively.  This compared with 266,789 Mcf of gas and 15,532 barrels of oilsold at average sales prices of $4.26 and $29.96, respectively for the yearended December 31, 2003. Lifting cost per Mcfe in 2004 amounted to $1.43 ascompared to $1.30 for 2003. This increase is partially attributed to theincrease in severance and property taxes.  The fixed costs of operations and wellmaintenance are allocated to lower production volumes, therefore increasing thelifting cost per Mcfe.  Depreciation,depletion and amortization decreased from $669,465 for the year ended December 31, 2003 to $623,123 for the year ended December 31, 2004 as a result of lower volumes of natural gas and oil sold.  Cash distributions to the partnersamounted to $1,170,035 in 2004.

2003 Results Compared to 2002

     Oil and gassales for the year ended December 31, 2003 were $1,602,204 compared to $1,407,131for the year ended December 31, 2002. For the year ended December 31, 2003, the Partnership sold 266,789 Mcf of gas and 15,532 barrels of oil at averageprices of $4.26 and $29.96, respectively. This compared with 356,581 Mcf of gasand 21,406 barrels of oil at average sales prices of $2.44 and $25.13,respectively for the year ended December 31, 2002. Lifting cost per Mcf in 2003 amounted to $1.30 as compared to $0.94 for 2002. This increase ispartially attributed to the increase in severance and property taxes. The fixedcosts of operations and well maintenance are allocated to lower productionvolumes, therefore increasing the lifting cost per Mcfe. Depreciation,depletion and amortization decreased from $995,767 for the year ended December 31, 2002 to $669,465 for the year ended December 31, 2003 as a result of lower volumes of natural gas and oil sold. Cash distributions to the partners amounted to$1,186,689 in 2003. 

     ThePartnership's revenues from oil and natural gas sales will be affected bychanges in prices. As a result of changes in federal regulations, gas pricesare highly dependent on the balance between supply and demand. ThePartnership's gas sales prices are subject to increase and decrease based onvarious market sensitive indices.

Critical Accounting Policies and Estimates

     Certain accounting policiesare very important to the portrayal of the Partnership's financial conditionand results of operations and require management's most subjective or complexjudgments. In applying those policies,our management uses its judgment to determine the appropriate assumptions to beused in the determination of certain estimates. Those estimates are based onour historical experience, our observance of trends in the industry, and informationavailable from other outside sources, as appropriate. For a more detaileddiscussion on the application of these and other accounting policies, see "Note1 - Summary of significant account policies" in our financial statements andrelated notes. The Partnership's critical accounting policies and estimates areas follows:

Revenue Recognition

Sales of natural gas are recognized whennatural gas has been delivered to a custody transfer point, persuasive evidenceof a sales arrangement exists, the rights and responsibility of ownership passto the purchaser upon delivery, collection of revenue from the sale isreasonably assured and the sales price is fixed or determinable.  Natural gasis sold by the Managing General Partner under contracts with terms ranging fromone month to three years.  Virtually all of the Managing General Partner'scontracts pricing provisions are tied to a market index, with certainadjustments based on, among other factors, whether a well delivers to agathering or transmission line, quality of natural gas and prevailing supplyand demand conditions, so that the price of the natural gas fluctuates toremain competitive with other available natural gas supplies.  As a result, thePartnership's revenues from the sale of natural gas will suffer if marketprices decline and benefit if they increase.  The Managing General Partnerbelieves that the pricing provisions of its natural gas contracts are customaryin the industry.

                                                                            6

The Managing General Partner currentlyuses the "Net-Back" method of accounting for transportation arrangements ofnatural gas sales.  The Managing General Partner sells gas at the wellhead andcollects a price and recognizes revenues based on the wellhead sales pricesince transportation costs downstream of the wellhead are incurred by theManaging General Partner's customers and reflected in the wellhead price.

Sales of oil are recognized whenpersuasive evidence of a sales arrangement exists, the oil is verified asproduced and is delivered in a stock tank, collection of revenue from the saleis reasonably assured and the sales price is determinable.  The Partnership iscurrently able to sell all the oil that it can produce under existing salescontracts with petroleum refiners and marketers.  The Partnership does notrefine any of its oil production.  The Partnership's crude oil production issold to purchasers at or near the Partnership's wells under short-term purchasecontracts at prices and in accordance with arrangements that are customary inthe oil industry.

 

Accounting forDerivatives Contracts at Fair Value

     ThePartnership uses derivative instruments to manage its commodity and financialmarket risks. Accounting requirements for derivatives and hedging activitiesare complex; interpretation of these requirements by standard-setting bodies isongoing. 

     Derivativesare reported on the Balance Sheets at fair value. Changes in fair value ofderivatives that are not designated as accounting hedges are recorded inearnings. 

    Themeasurement of fair value is based on actively quoted market prices, ifavailable. Otherwise, the Partnership seeks indicative price information fromexternal sources, including broker quotes and industry publications. If pricinginformation from external sources is not available, measurement involvesjudgment and estimates. These estimates are based on valuation methodologiesconsidered appropriate by the Partnership's management. 

     Forindividual contracts, the use of different assumptions could have a materialeffect on the contract's estimated fair value. In addition, for hedges offorecasted transactions, the Partnership must estimate the expected future cashflows of the forecasted transactions, as well as evaluate the probability ofthe occurrence and timing of such transactions. Changes in conditions or theoccurrence of unforeseen events could affect the timing of recognition inearnings for changes in fair value of certain hedging derivatives.

Use of Estimates inLong-Lived Asset Impairment Testing

Impairmenttesting for long-lived assets and intangible assets with definite lives isrequired when circumstances indicate those assets may be impaired.  Inperforming the impairment test, the Partnership would estimate the future cashflows associated with individual assets or groups of assets.  Impairment mustbe recognized when the undiscounted estimated future cash flows are less thanthe related asset's carrying amount.  In those circumstances, the asset must bewritten down to its fair value, which, in the absence of market priceinformation, may be estimated as the present value of its expected future netcash flows, using an appropriate discount rate.  Although cash flow estimates usedby the Partnership are based on the relevant information available at the timethe estimates are made, estimates of future cash flows are, by nature, highlyuncertain and may vary significantly from actual results.

Oil and Gas Properties 

     Explorationand development costs are accounted for by the successful efforts method.

      The Partnershipassesses impairment of capitalized costs of proved oil and gas properties bycomparing net capitalized costs to undiscounted future cash flows on a field-by-fieldbasis using expected prices. Prices utilized in each year's calculation formeasurement purposes and expected costs are held constant throughout theestimated life of the properties. If net capitalized costs exceed undiscountedfuture net cash flow, the measurement of impairment is based on estimated fairvalue which would consider future discounted cash flows.

Property acquisitioncosts are capitalized when incurred.  Geological and geophysical costs anddelay rentals are expensed as incurred.  The costs of drilling exploratorywells are capitalized pending determination of whether the wells havediscovered economically producible reserves.  If reserves are not discovered,such costs are expensed as dry holes. Development costs, including equipmentand intangible drilling costs related to both producing wells and developmentaldry holes, are capitalized.

                                                                                      7

Unproved propertiesand leases are written-off to expense when it is determined that they willexpire to be abandoned.

Costs of provedproperties, including leasehold acquisitions, exploration and development costsand equipment, are depreciated and depleted by the unit-of-production methodbased on estimated proved developed oil and gas reserves.

Upon sale orretirement of complete fields of depreciable or depletable property, the bookvalue thereof, less proceeds or salvage value, is credited or charged toincome.  Upon sale of a partial unit of property, the proceeds are credited toaccumulated depreciation and depletion.

 

New Accounting Standards

InJune 2001, the Financial Accounting Standard Board issued FASB No. 143,"Accounting for Asset Retirement Obligations" that requires entities to recordthe fair value of a liability for an asset retirement obligation in the periodwhich it is incurred and a corresponding increase in the carrying amount of therelated long-lived asset.  This statement is effective for fiscal yearsbeginning after June 15, 2002.  The Partnership adopted FASB No. 143 on January 1, 2003, and recorded a net asset of $5,050 and a related liability of $7,184(using a 6% discount rate) and a cumulative effect on change in accountingprinciple on prior years of $2,134.

Item 7A.  Quantitative and Qualitative Disclosure AboutMarket Risk.

Market-Sensitive Instruments and Risk Management

     The Partnership's primarymarket risk exposure is commodity price risk.  This exposure is discussed indetail below:

Commodity Price Risk

     The Managing General Partner utilizescommodity-based derivative instruments as hedges to manage a portion of itsexposure to price risk from its oil and natural gas sales.  These instrumentsconsist of NYMEX-traded natural gas futures contracts and option contracts for Michigan production and for CIG-based contracts traded by JP Morgan for Coloradoproduction.  These hedging arrangements have the effect of locking in forspecified periods (at predetermined prices or ranges of prices) the prices theManaging General Partner will receive for the volume to which the hedgerelates.  As a result, while these hedging arrangements are structured toreduce Partnership's exposure to changes inprice associated with the hedged commodity, they also limit the benefit the Partnershipmight otherwise have received from price changes associated with the hedgedcommodity.  The Partnership's policy prohibits the use of natural gas futureand option contracts for speculative purposes.

     The following tables summarize the open futuresand options contracts for the Partnership as of December 31, 2004 and 2003.

| Commodity                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     | Type     | Quantity                                                                                          | Weighted | Total                     | Fair         |
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|----------|---------------------------------------------------------------------------------------------------|----------|---------------------------|--------------|
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |          | Gas-Mmbtu                                                                                         | Average  | Contract                  | Market       |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |     | Oil-Barrels                                                                                       | Price    | Amount                    | Value        |
| Total Contracts as of December 31, 2004                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
| Natural  Gas                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  | Purchase | 1,489                                                                                             | 6.63     | 9,881                     | (567)        |
|  Natural  Gas                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            | Floors   | 62,862                                                                                            | 4.59     | -     | 10,342  |
| Natural  Gas                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  | Ceilings | 31,431                                                                                            | 5.62     | -     | (25,119)     |
| Oil                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           | Floors   | 6,249                                                                                             | 32.30    | 201,830                   | 5,324   |
| Oil                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           | Ceilings | 3,124                                                                                             | 40.00    | 124,972                   | (16,900)     |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |          |                                                                                                   |          |                           |              |
| Contracts maturing in 12 months following December 31, 2004                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
| Natural  Gas                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  | Purchase | 1,489                                                                                             | 6.63     | 9,881                     | (567)        |
|  Natural  Gas                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            | Floors   | 62,862                                                                                            | 4.59     | -     | 10,342  |
| Natural  Gas                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  | Ceilings | 31,431                                                                                            | 5.62     | -     | (25,119)     |
| Oil                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           | Floors   | 6,249                                                                                             | 32.30    | 201,830                   | 5,324   |
| Oil                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           | Ceilings | 3,124                                                                                             | 40.00    | 124,972                   | (16,900)     |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |          |                   |          |                           |              |
|                                                                                    8

Prior Year Total Contracts as of December 31, 2003 |
| Natural  Gas                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  | Sale     | 1,742                                                                                             | 5.40     | 9,409                     | (1,305)      |
| Natural  Gas                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  | Purchase | 1,494                                                                                             | 4.77     | 7,124                     | 991     |
| Natural  Gas                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  | Floors   | 52,014                                                                                            | 3.73     | -     | 300     |
| Natural  Gas                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  | Ceilings | 46,787                                                                                            | 5.18     | -     | (4,396)      |

                    

 The maximum term over which the Partnership is hedgingexposure to the variability of cash flows for commodity price risk is 12months. 

     

The average NYMEXclosing price for natural gas for the years 2004, 2003 and 2002 was $6.14 perMmbtu, $5.39 per Mmbtu and $3.22 per Mmbtu.  The average NYMEX closing pricefor oil for the years 2004, 2003 and 2002 was $41.44 per bbl, $30.98 per bbland $26.98 per bbl. The average CIG closing price for natural gas for the years2004, 2003 and 2002 was $5.17 per Mmbtu, $4.04 per Mmbtu and $1.97 per Mmbtu.  Futurenear-term gas prices will be affected by various supply and demand factors suchas weather, government and environmental regulations and new drillingactivities within the industry.

Disclosure of Limitations

     As the information aboveincorporates only those exposures that exist at December 31, 2004, it does not consider those exposures or positions which could arise after that date. As aresult, the Partnership's ultimate realized gain or loss with respect tocommodity price fluctuations will depend on the exposures that arise during theperiod, the Partnership's hedging strategies at the time and commodity pricesat the time.

PART III

ITEM 8.  FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA:

     The response to this Itemis set forth herein in a separate section of this Report, beginning on PageF-1.

ITEM 9.  CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ONACCOUNTING AND

        FINANCIAL DISCLOSURE.

     NONE.

ITEM 9A CONTROLS AND PROCEDURES

     Under the supervision andwith the participation of the Managing General Partner's management, includingthe Managing General Partner's Chief Executive Officer and Chief FinancialOfficer, the Managing General Partner has evaluated the effectiveness of thedesign and operation of its disclosure controls and procedures (as defined inExchange Act Rule 13a-14(c)) as of the end of the period covered by this annualreport on Form 10-K, and, based on their evaluation, the Chief ExecutiveOfficer and Chief Financial Officer have concluded that these disclosurecontrols and procedures are effective in all material respects, including thoseto ensure that information required to be disclosed in reports filed orsubmitted under the Securities Exchange Act is recorded, processed, summarized,and reported, within the time periods specified in the Commission's rules andforms, and is accumulated and communicated to management, including theManaging General Partner's Chief Executive Officer and Chief Financial Officer,as appropriate to allow for timely disclosure. There have been no significantchanges in our internal controls or in other factors that could significantlyaffect these controls in the fourth quarter and subsequent to the date of theirevaluation.

 

ITEM 9B.  OTHER INFORMATION

     NONE

ITEM 10. DIRECTORS AND EXECUTIVE OFFICERS OF THEREGISTRANT.

     The Partnership has nodirectors or executive officers.  The partnership is managed by PetroleumDevelopment Corporation (the Managing General Partner). Petroleum DevelopmentCorporation's common stock is traded in the NASDAQ National Market and Form10-K for 2004 has been filed with the Securities and Exchange Commission.

 

                                                                                 9

     Although the Partnership has no Code of Ethics,Petroleum Development Corporation, the Managing General Partner of thePartnership, has a Code of Ethics that applies to its senior executiveofficers.  The Code of Ethics is posted on the website of Petroleum DevelopmentCorporation at www.petd.com.

 

ITEM 11.  EXECUTIVE COMPENSATION.

        NON-APPLICABLE.

                                                                                                                                                                                     

ITEM 12.  SECURITY OWNERSHIP OF CERTAIN BENEFICIALOWNERS, MANAGEMENT AND RELATED STOCHOLDER MATTERS.

        NON-APPLICABLE.

ITEM 13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS.

     Pursuant to theauthorization contained in the Limited Partnership Agreement, PDC receives feesfor services rendered and reimbursement of certain expenses from thePartnership.  See respective drilling prospectus for further informationregarding the Limited Partnership Agreement. The following table presentscompensation or reimbursements by the Partnership to PDC or other relatedparties for the years ended December 31, 2004, 2003 and 2002.

|                            | 2004     | 2003    | 2002   |
|----------------------------|----------|---------|------------------|
| Lifting cost               | $428,812 | 466,347 | 456,134          |
| Tax return preparation     | 4,400    | 4,400   | 5,550            |
| Direct administrative cost | 1,066    | 3,799   | 1,867            |

 

ITEM 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES 

     Forthe years ended December 31, 2004 and 2003, the Partnership paid KPMG LLP$3,565 and $3,461, respectively, for professional services for the audit of thePartnership's financial statements in its Form 10-K and review of financialstatements included in the Partnership's Form 10-Qs.

Pre-Approval Policies and Procedures

 

     The Sarbanes-Oxley Act of2002 requires that all services provided to the Partnership by its independentaccountants be subject to pre-approval by the Audit Committee or authorizedmembers of the Committee. The Partnership does not have an Audit Committee, theManaging General Partner's Audit Committee also serves for the Partnership. The Audit Committee has adopted policies and procedures for pre-approval of allaudit services and non-audit services to be provided by the Partnership'sindependent accountants. Services necessary to conduct the annual audit must bepre-approved by the Audit Committee or by the authorized Audit Committeemember.  Actual fees incurred for all services performed by the independentaccountant will be reported to the Audit Committee after the services are fullyperformed.

ITEM 15. EXHIBITS, FINANCIAL STATEMENT SCHEDULES, ANDREPORTS ON FORM 8-K.

                        (1)       Financial Statements

                                    See Index toFinancial Statements on F-2

                        

(2)       FinancialStatement Schedules

                                SeeIndex to Financial Statements on page F-2.  All financial statement schedulesare omitted because they are not required, inapplicable, or the information isincluded in the Financial Statements or Notes thereto.

                

                                                                                      10

   (3)         Exhibits

|  
4.1

Form  of Limited Partnership Agreement (incorporated by reference to Appendix A to  Form S-1, SEC File No. 333-41977, and Rule 424 final prospectus, dated June 8, 2000, of PDC 2000 Drilling Program, filed with the SEC on June 12, 2000).

                                                                                              

 
14

Code  of Ethics of Petroleum Development Corporation (incorporated by reference to  the posted code on the web site of Petroleum Development Corporation at www.petd.com).

 
31.1

Rule  13a-14(a)/15d-14(c) Certification of Chief Executive Officer of Petroleum  Development Corporation, the managing general partner of the Limited  Partnership.

 
31.2

Rule  13a-14(a)/15d-14(c) Certification of Chief Financial Officer of Petroleum  Development Corporation, the managing general partner of the Limited  Partnership.

 
32.1

Title 18  U.S.C. Section 1350 (Section 906 of Sarbanes-Oxley Act of 2002)  Certifications by Chief Executive Officer and Chief Financial Officer of  Petroleum Development Corporation, the managing general partner of the  Limited Partnership.

 
11

CONFORMED COPY

SIGNATURES

     Pursuant to therequirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, theRegistrant has duly caused this report to be signed on its behalf by theundersigned, thereunto duly authorized.

PDC 2000-B Limited Partnership

By its Managing General Partner                                                      Petroleum  Development

Corporation

By /s/ Steven R. Williams      

   Steven R. Williams, Chairman

April 19, 2005

     Pursuant to therequirements of the Securities Exchange Act of 1934, this report has beensigned below by the following persons on behalf of the Registrant and in thecapacities and on the dates indicated:

    Signature

Title

Date

/s/ Steven R. Williams

    Steven R. Williams

Chairman, Chief Executive Officer and

 Director 

April 19, 2005

/s/ Darwin L. Stump 

    Darwin L. Stump

Chief Financial Officer and Treasurer

(principal financial and accounting officer)

April 19, 2005

 

/s/ Thomas E. Riley 

    Thomas E. Riley

President and Director

April 19, 2005

/s/ Donald B. Nestor

    Donald B. Nestor

Director

April 19, 2005

/s/ Vincent F. D'Annunzio

    Vincent F. D'Annunzio

Director

April 19, 2005

12

PDC 2000-B LIMITED PARTNERSHIP

(A West Virginia Limited Partnership)

Financial Statements for Annual Report

on Form 10-K to Securities and Exchange

Commission

Years Ended December 31, 2004, 2003 and 2002

(With Independent Registered Public Accounting Firm'sReport Thereon)

F-1

PDC 2000-B LIMITEDPARTNERSHIP

(A West VirginiaLimited Partnership)

Index to FinancialStatements

Report of Independent Registered Public Accounting Firm

F-3

Balance Sheets - December 31, 2004 and 2003

F-4

Statements of Operations - Years ended December 31, 2004, 2003 and 2002 

F-5

Statements of Partners' Equity and Comprehensive Income   (Loss) - 

   Years ended December 31, 2004, 2003 and 2002

F-6

Statements of Cash Flows - Years ended December 31, 2004, 2003 and 2002

F-7

Notes to Financial Statements

F-8

All financial statement schedules have been omittedbecause they are not applicable or not required or the required information isshown in the financial statements or notes thereto.

F-2

Reportof Independent Registered Public Accounting Firm

To the Partners

PDC 2000-BLimited Partnership:

Wehave audited the accompanying balance sheets of PDC 2000-B Limited Partnership(a West Virginia limited partnership) as of December 31, 2004 and 2003, and the related statements of operations, partners' equity and comprehensive income(loss), and cash flows for each of the years in the three-year period ended December 31, 2004. These financial statements are the responsibility of the Partnership'smanagement. Our responsibility is to express an opinion on these financialstatements based on our audits.

Weconducted our audits in accordance with the standards of the Public CompanyAccounting Oversight Board (United States).  Those standards require that weplan and perform the audit to obtain reasonable assurance about whether thefinancial statements are free of material misstatement.  An audit includesexamining, on a test basis, evidence supporting the amounts and disclosures inthe financial statements.  An audit also includes assessing the accountingprinciples used and significant estimates made by management, as well asevaluating the overall financial statement presentation.  We believe that ouraudits provide a reasonable basis for our opinion.

Inour opinion, the financial statements referred to above present fairly, in allmaterial respects, the financial position of PDC 2000-B Limited Partnership asof December 31, 2004 and 2003, and the results of its operations and its cashflows for each of the years in the three-year period ended December 31, 2004,in conformity with U.S. generally accepted accounting principles.  

As discussed in note 1 to the financial statements, thePartnership adopted the provisions of Statement of Financial AccountingStandards No. 143, "Accounting for Asset Retirement Obligations", in2003. 

KPMG LLP

Pittsburgh, Pennsylvania

April 19, 2005

F-3

PDC 2000-B LIMITEDPARTNERSHIP

(A West VirginiaLimited Partnership)

Balance Sheets

December 31, 2004 and 2003

Assets

2004

2003

Current assets:

   Cash

$        55,357 

$        58,244 

   Accounts receivable - oil and gas revenues

    376,259 

     278,563 

        Total current assets

431,616 

336,807 

Oil and gas properties, successful efforts method

  (notes 3 and 6):

     Oil and gas properties

12,525,040 

12,525,040 

     Less accumulated depreciation, 

      depletion and amortization

    3,927,280 

    3,304,157 

  8,597,760 

  9,220,883 

$  9,029,376 

$  9,557,690 

Liabilities and Partners' Equity

Current liabilities:

     Accrued expenses

$        54,456 

$        15,572 

        Total current  liabilities

54,456 

15,572 

Asset retirement obligation 

        8,070 

        7,615 

 

 

Partners' equity

 8,966,850 

 9,534,503 

 

$  9,029,376 

$  9,557,690 

See accompanying notes to financial statements.

F-4

PDC 2000-B LIMITEDPARTNERSHIP

(A West VirginiaLimited Partnership)

Statements ofOperations

Years Ended December 31, 2004, 2003, and 2002

Revenues:

2004

2003

2002

    Sales of oil and gas

$1,685,693

$1,602,204 

$1,407,131 

    Interest income

     621

     (690)

        1,576 

1,686,314

1,602,894 

1,408,707 

Expenses (note 3):

    Lifting costs

428,812

466,347 

456,134 

    Independent engineering fee

 - 

 - 

176 

    Independent audit fee

3,565 

3,461 

3,360 

    Tax return preparation

4,400 

4,400 

5,550 

    Direct administrative cost

1,522 

4,230 

1,867 

    Depreciation, depletion and  amortization

    623,123 

    669,465 

  995,767 

1,061,422 

1,147,903 

1,462,854 

          Income  (loss) before cumulative

             effect  of change in accounting principle

$     624,892 

$     454,991 

   (54,147)

          Cumulative  effect of change in accounting

            principle

            -                   

       (2,134)

               -    

          Net  income (loss) 

$   624,892 

$   452,857 

 $(54,147)

          Net  income (loss) per limited and 

            additional  general partner unit before 

            cumulative  effect of change in 

            accounting  principle

  $          862

  $          627 

            (75)

        Cumulative  effect of change in accounting 

           principle

             -

             (3)

               -    

 

 

 

          Net  income (loss) per limited and 

            additional  general partner unit 

  $        862 

  $         624 

$        (75)

See accompanying notes to financial statements.

F-5

PDC 2000-B LIMITED PARTNERSHIP

(A West VirginiaLimited Partnership)

Statements ofPartners' Equity and Comprehensive Income (Loss)

Years Ended December 31, 2004, 2003 and 2002 

  Limited 

Partners

  Managing

General

Partner

Accumulated

Other 

Comprehensive

Income (Loss)

  Total

Balance December 31, 2001

$9,071,260 

2,267,815 

       -    

11,339,075 

Distributions to  partners

(809,746)

(202,437)

(1,012,183)

Comprehensive  loss:

 Net loss

(43,318)

(10,829)

(54,147)

Changes in fair  value of outstanding 

  hedging  positions

  (10,059)

Reclassification  adjustment or settled contracts 

 included in  net income (loss)

       -     

Other  comprehensive loss

(10,059) 

     (10,059)

Comprehensive loss

                 

                 

               

    (64,206)

Balance December 31, 2002

8,218,196 

2,054,549 

  (10,059)

10,262,686 

Distribution to  partners

(949,351)

(237,338)

-     

(1,186,689)

Comprehensive  income:

  Net  Income

362,286 

90,571 

-     

452,857  

Changes in fair  value of outstanding

  hedging  positions

-     

-     

5,512 

-     

Reclassification  adjustment for settled

  contracts  included in net income (loss)

  -     

  -     

      137 

Other  comprehensive income

          -     

          -     

     5,649 

       5,649 

Comprehensive  Income

          -     

           -     

         -         

   458,506 

Balance December 31, 2003

7,631,131

1,907,782 

   (4,410)

9,534,503 

Distribution to  partners

(936,028)

(234,007)

-    

(1,170,035)

Comprehensive  income:

  Net  Income

499,914

124,978

-    

624,892

Changes in fair  value of outstanding

  hedging  positions

-    

-    

(49,917)

-    

Reclassification  adjustment for settled

  contracts  included in net income (loss)

-    

-    

    27,407 

-    

Other  comprehensive loss

-    

-    

(22,510)

(22,510)

Comprehensive  income:

               -    

         -    

         -    

602,382

 

Balance December 31, 2004

$7,195,017

1,798,753

(26,920)

8,966,850

See accompanying notes to financial statements.

F-6

PDC 2000-B LIMITEDPARTNERSHIP

(A West VirginiaLimited Partnership)

Statements of CashFlows

Years Ended December 31, 2004, 2003 and 2002 

2004

2003

2002

Cash flows from operating activities:

   Net income (loss)

$  624,892 

  452,857 

  (54,147)

   Adjustments to reconcile net income (loss)  to 

     net cash provided from  operating activities:

      Depreciation,  depletion and amortization

623,123 

669,465 

995,767 

      Cumulative effect of change in accounting principle

- 

2,134 

- 

      Accretion of asset retirement obligation

455 

431 

- 

      Changes in  operating assets and liabilities:

        Decrease  (increase) in accounts receivable - oil and 

         gas  revenues

  (82,332)

  50,895 

  61,195 

        Increase  (decrease) in accrued expenses

        1,010 

        1,543 

   (1,912)

         Net  cash provided from

         operating  activities

1,167,148 

1,177,325 

1,000,903 

Cash flows used by financing activities:

      Distributions to  partners

(1,170,035)

(1,186,689)

(1,012,183)

          Net  cash used by financing activities

(1,170,035)

(1,186,689)

(1,012,183)

Net decrease in cash

(2,887)

( 9,364)

(11,280)

Cash at beginning of period

      58,244

      67,608 

   78,888 

Cash at end of period

$      55,357

      58,244 

  67,608 

See accompanying notes to financial statements.

F-7

PDC 2000-B LIMITEDPARTNERSHIP

(A West VirginiaLimited Partnership)

Notes to FinancialStatements

December 31, 2004, 2003 and 2002

(1)    Summary of SignificantAccounting Policies

       PartnershipFinancial Statement Presentation Basis

The financialstatements include only those assets, liabilities and results of operations ofthe partners which relate to the business of PDC 2000-B Limited Partnership(the Partnership).  The statements do not include any assets, liabilities,revenues or expenses attributable to any of the partners' other activities.  PetroleumDevelopment Corporation ("PDC") serves as Managing General Partner ofthe Partnership.

Oil and GasProperties

The Partnershipfollows the successful efforts method of accounting for the cost of exploringfor and developing oil and gas reserves.  Under this method, costs ofdevelopment wells, including equipment and intangible drilling costs related toboth producing wells and developmental dry holes, and successful exploratorywells are capitalized and amortized on an annual basis to operations by theunits-of-production method using estimated proved developed reserves determinedat December 31, 2004, 2003 and 2002 by the Managing General Partner's petroleumengineers.  If a determination is made that an exploratory well has notdiscovered economically producible reserves, then its costs are expensed as dryhole costs.

The Partnershipassesses impairment of capitalized costs of proved oil and gas properties bycomparing net capitalized costs to undiscounted future cash flows on afield-by-field basis using expected prices.  Prices utilized in each year'scalculation for measurement purposes and expected costs are held constantthroughout the estimated life of the properties.  If net capitalized costsexceed undiscounted future net cash flows, the measurement of impairment isbased on estimated fair value which would consider future discounted cashflows.  

Revenue Recognition

Sales of natural gas are recognized whennatural gas has been delivered to a custody transfer point, persuasive evidenceof a sales arrangement exists, the rights and responsibility of ownership passto the purchaser upon delivery, collection of revenue from the sale isreasonably assured and the sales price is fixed or determinable.  Natural gasis sold by the Managing General Partner under contracts with terms ranging fromone month to three years.  Virtually all of the Managing General Partner'scontracts pricing provisions are tied to a market index, with certainadjustments based on, among other factors, whether a well delivers to agathering or transmission line, quality of natural gas and prevailing supplyand demand conditions, so that the price of the natural gas fluctuates toremain competitive with other available natural gas supplies.  As a result, thePartnership's revenues from the sale of natural gas will suffer if market pricesdecline and benefit if they increase.  The Managing General Partner believesthat the pricing provisions of its natural gas contracts are customary in theindustry.

The Managing General Partner currentlyuses the "Net-Back" method of accounting for transportation arrangements ofnatural gas sales.  The Managing General Partner sells gas at the wellhead andcollects a price and recognizes revenues based on the wellhead sales pricesince transportation costs downstream of the wellhead are incurred by the ManagingGeneral Partner's customers and reflected in the wellhead price.

Sales of oil are recognized whenpersuasive evidence of a sales arrangement exists, the oil is verified asproduced and is delivered in a stock tank, collection of revenue from the saleis reasonably assured and the sales price is determinable.  The Partnership iscurrently able to sell all the oil that it can produce under existing salescontracts with petroleum refiners and marketers.  The Partnership does notrefine any of its oil

.                                                                        F-8

PDC 2000-B LIMITED PARTNERSHIP

(A West Virginia Limited Partnership)

                                                                    Notesto Financial Statements

production.  The Partnership's crude oilproduction is sold to purchasers at or near the Partnership's wells undershort-term purchase contracts at prices and in accordance with arrangementsthat are customary in the oil industry.

The Partnership soldoil and natural gas to several entities of which three customers accounted for31.5%, 29.6% and 26.8% of the Partnership's total oil and natural gas sales forthe year ended December 31, 2004, 30.1%, 25.3% and 18.6% for the year endedDecember 31, 2003 and 24.0%, 21.0% and 24.6% for the year ended December 31,2002.

Income Taxes

Since the taxableincome or loss of the Partnership is reported in the separate tax returns ofthe partners, no provision has been made for income taxes on the Partnership'sbooks.

Under federal incometax laws, regulations and administrative rulings, certain types of transactionsmay be accorded varying interpretations.  Accordingly, the Partnership's taxreturn and, consequently, individual tax returns of the partners may be changedto conform to the tax treatment resulting from a review by the Internal RevenueService. 

Derivative FinancialInstruments

The Managing GeneralPartner utilizes commodity based derivative instruments as hedges to manage aportion of the Partnership's exposure to price volatility stemming from naturalgas production. These instruments consist of costless collars and optioncontracts traded on the New York Mercantile Exchange and the CIG (ColoradoInterstate Gas Index). The costless collars and option contracts hedgecommitted and anticipated natural gas sales generally forecasted to occurwithin a 24 month period. The Partnership does not hold or issue derivativesfor trading or speculative purposes. 

All derivatives arerecognized on the Partnership's balance sheet at their fair value.  On the datethe derivative contract is entered into, the Managing General Partnerdesignates the derivative as either a hedge of a forecasted transaction or thevariability of cash flows to be received or paid related to a recognized assetor liability ("cash flow" hedge), or a non-hedging derivative. The ManagingGeneral Partner formally documents all relationships between hedginginstruments and hedged items, as well as its risk-management objective andstrategy for undertaking various hedge transactions.  This process includeslinking all derivatives that are designated as cash-flow hedges to specificfirm commitments or forecasted transactions. The Managing General Partner alsoformally assesses, both at the hedge's inception and on an ongoing basis,whether the derivatives that are used in hedging transactions are highlyeffective in offsetting changes in cash flows of hedged items.  When it isdetermined that a derivative is not highly effective as a hedge or that it hasceased to be a highly effective hedge, the Partnership discontinues hedgeaccounting prospectively.  No hedging activities were discontinued during 2004or 2003.

Changes in fairvalue of a derivative that is highly effective and that is designated andqualifies as a cash-flow hedge are recorded in accumulated other comprehensiveincome (loss), until earnings are affected by the variability in cash flows ofthe designated hedged item. Changes in the fair value of non-hedgingderivatives are reported in current-period earnings. The Managing GeneralPartner discontinues hedge accounting prospectively when it is determined thatthe derivative is no longer effective in offsetting changes in the cash flowsof the hedged item, the derivative expires or is sold, terminated, orexercised.  Additionally, if the derivative is designated as a hedginginstrument, because it is probable that a forecasted transaction will notoccur, or the Managing General Partner determines that designation of thederivative as a hedging instrument is no longer appropriate, hedge accountingwill be discontinued.

                                                                             F-9

PDC 2000-B LIMITED PARTNERSHIP

(A West Virginia Limited Partnership)

Notes to Financial Statements

By using derivative financial instrumentsto hedge exposures to changes in commodity prices, the Managing General Partnerexposes the Partnership to credit risk.  Credit risk is the failure of thecounterparty to perform under the terms of the derivative contract. When thefair value of a derivative contract is positive, the counterparty owes thePartnership, which creates credit risk. The Managing General Partner minimizesthe credit risk in derivative instruments by entering into transactions withhigh-quality counterparties.

Use of Estimates

The Partnership hasmade a number of estimates and assumptions relating to the reporting of assetsand liabilities and revenues and expenses and the disclosure of contingentassets and liabilities to prepare these financial statements in conformity withaccounting principles generally accepted in the United States of America. Actual results could differ from those estimates. Estimates which areparticularly significant to the financial statements include estimates of oiland gas reserves and future cash flows from oil and gas properties which areused in assessing impairment of long-lived assets.

New AccountingStandards

In June 2001, theFinancial Accounting Standard Board issued SFAS No. 143, "Accounting forAsset Retirement Obligations" that requires entities to record the fairvalue of a liability for an asset retirement obligation in the period in whichit is incurred and a corresponding increase in the carrying amount of therelated long-lived asset. This statement is effective for fiscal yearsbeginning after June 15, 2002. The Partnership adopted SFAS No. 143 on January 1, 2003 and recorded a net asset of $5,050 and a related liability of $7,184(using a 6% discount rate) and a cumulative effect of change in accountingprinciple on prior years of $2,134.

(2)    Organization

The Partnership wasorganized as a limited partnership on September 13, 2000, in accordance with the laws of the State of West Virginia for the purpose of engaging in thedrilling, completion and operation of oil and gas development and exploratorywells in the Michigan Basin and Rocky Mountain Region.

Purchasers ofpartnership units subscribed to and fully paid for 6.5 units of limited partnerinterest and 573.64 units of additional general partner interests at $20,000per unit (Investor Partners). Petroleum Development Corporation has beendesignated the Managing General Partner of the Partnership.  Although costs,revenues and cash distributions allocable to the limited and additional generalpartners are shared pro rata based upon the amount of their subscriptions,including the Managing General Partner to the extent of its capitalcontributions, there are significant differences in the federal income taxeffects and liability associated with these different types of units in thePartnership.

Upon completion ofthe drilling phase of the Partnership's wells, all additional general partnersunits are converted into units of limited partner interests and thereafterbecome limited partners of the Partnership. Limited partners do not have anyrights to convert their units into units of additional general partnerinterests in the Partnership.

In accordance withthe terms of the Partnership Agreement (the Agreement), the Managing GeneralPartner manages all activities of the Partnership and acts as the intermediaryfor substantially all Partnership transactions.

F-10

PDC 2000-B LIMITEDPARTNERSHIP

(A West Virginia Limited Partnership)

Notes to Financial Statements

(3)    Transactions with ManagingGeneral Partner and Affiliates

Pursuant to theauthorization contained in the Limited Partnership Agreement, PDC receives feesfor services rendered and reimbursement of certain expenses from thePartnership.  See respective drilling prospectus for further informationregarding the Limited Partnership Agreement. The following table presentscompensation or reimbursements by the Partnership to PDC or other relatedparties for years ended December 31, 2004, 2003 and 2002.

2004

2003

2002

Lifting costs

$428,812

466,347 

456,134 

 
Tax return  preparation

4,400

4,400

5,550 

 
Direct  administrative cost

1,066

3,799

1,867 

 
(4)    Allocation

The table belowsummarizes the participation of the Managing General Partner and the InvestorPartners, taking account of the Managing General Partner's capital contributionequal to a minimum of 20% of the initial capital, in the costs and revenues ofthe Partnership.

  Partnership Costs

  Investor

Partners(5)(6)

Managing

General

Partner(5)(6)

Broker-dealer  Commissions and Expenses(1)

100%

0%

Management Fee(2)

100%

0%

Lease Costs

0%

100%

Tangible Well  Costs

0%

100%

Intangible  Drilling and Development Costs

100%

0%

Total Drilling and  Completion Costs

80%

20%

Operating Costs(3)

80%

20%

Direct Costs(4)

80%

20%

Administrative  Costs

0%

100%

Partnership  Revenues

Sale of Oil and Gas  Production

80%

20%

Sale of Productive  Properties

80%

20%

Sale of Equipment 

0%

100%

Sale of Undeveloped  Leases . 

80%

20%

Interest Income

80%

20%

____________________

 (1) Organizationand offering costs, net of the dealer manager commissions, discounts, duediligence expenses, and wholesaling fees of the Partnership were paid by theManaging General Partner and not from Partnership funds. In addition,organization and offering costs in excess of 10-1/2% of Subscriptions were paidby the Managing General Partner, without recourse to the Partnership.

(2)     Represents aone-time fee paid to the Managing General Partner on the day the Partnership isfunded equal to 2-1/2% of total investor subscriptions.

F-11

PDC 2000-B LIMITED PARTNERSHIP

(A West VirginiaLimited Partnership)

Notes to FinancialStatements

(3)     Represents Operatingcosts incurred after the completion of productive wells, including monthlyper-well charges paid to the Managing General Partner.

(4) TheManaging General Partner receives monthly reimbursement from the Partnershipfor its direct costs incurred by the Managing General Partner on behalf of thePartnership.

 (5) Tothe extent that Investor Partners receive preferred cash distributions, the allocationsfor Investor Partners will be increased accordingly and the allocation for theManaging General Partner will likewise be decreased.

  (6)  Theallocation of profits, losses and cash distributions of the Managing GeneralPartner might be increased, and the allocation of profits, losses, and cashdistributions of the Investor Partners might be decreased in the event that theManaging General Partner were to invest more than the Managing GeneralPartner's minimum required Capital Contribution to cover tangible equipment andlease costs. The Managing General Partner will pay for the Partnership's shareof all Leases and tangible well equipment. The entire Capital Contribution ofthe Investor Partners, after payment of brokerage commissions, due diligencereimbursement, and the Management Fee, was utilized to pay for intangibledrilling costs. In the event that the Intangible Drilling Costs exceed thefunds of the Investor Partners available for payment of Intangible DrillingCosts (herein "excess IDC"), a portion of the Capital Contribution ofthe Managing General Partner may be used to pay such excess IDC. If the cost ofLeases and tangible well equipment were to exceed the Managing GeneralPartner's Capital Contribution of 21-3/4% of the aggregate Capital Contributionof the Investor Partners, then the Managing General Partner will increase itsCapital Contribution to fund such additional capital requirements and theManaging General Partner's allocation of profits, losses, and cashdistributions will be increased to equal the percentage arrived at by dividingthe Capital Contribution made by the Managing General Partner by the CapitalAvailable for Investment; the allocation of the Investor Partners will bedecreased accordingly.

   (7) Inaccordance with the repurchase provision of the partnership prospectus, PDC mayrepurchases units from the investor partners which is entirely voluntary on thepart of the partners.  During 2004 PDC purchased .75 units of partnershipinterest for a total of .75 units as of December 31, 2004 which represents a .13% ownership of the original Investor Partners share of limited andadditional general partnership units.  Therefore, costs and revenues anddistributions for these purchased units are allocated to PDC in accordance withthe Investor Partners allocation percentages disclosed in this table.

     (5)  DerivativeFinancial Instruments

The Managing General Partner utilizescommodity-based derivative instruments as hedges to manage a portion of itsexposure to price risk from its oil and natural gas sales.  These instrumentsconsist of NYMEX-traded natural gas futures contracts and option contracts for Michigan production and for CIG-based contracts traded by JP Morgan for Coloradoproduction.  These hedging arrangements have the effect of locking in forspecified periods (at predetermined prices or ranges of prices) the prices theManaging General Partner will receive for the volume to which the hedgerelates.  As a result, while these hedging arrangements are structured toreduce Partnership's exposure to changes inprice associated with the hedged commodity, they also limit the benefit thePartnership might otherwise have received from price changes associated withthe hedged commodity.  The Partnership's policy prohibits the use of naturalgas future and option contracts for speculative purposes.

     The following tables summarize the open futuresand options contracts for the Partnership as of December 31, 2004 and 2003.

F-12

PDC 2000-B LIMITED PARTNERSHIP

(A West VirginiaLimited Partnership)

Notes to FinancialStatements

Commodity

Type

Quantity

Weighted  

Total

Fair

Gas-Mmbtu

Average

Contract

Market

 

 

Oil-Barrels

Price

Amount

Value

Total Contracts as of December 31, 2004

Natural  Gas

Purchase

1,489

6.63

9,881

(567)

 Natural  Gas

Floors

62,862

4.59

-    

10,342 

Natural  Gas

Ceilings

31,431

5.62

-    

(25,119)

Oil

Floors  

6,249

32.30

201,830

5,324 

Oil

Ceilings

3,124

40.00

124,972

(16,900)

Contracts maturing in 12 months following December 31, 2004 

Natural  Gas

Purchase

1,489

6.63

9,881

(567)

 Natural  Gas

Floors

62,862

4.59

-    

10,342 

Natural  Gas

Ceilings

31,431

5.62

-    

(25,119)

Oil

Floors  

6,249

32.30

201,830

5,324 

Oil

Ceilings

3,124

40.00

124,972

(16,900)

Prior Year Total Contracts as of December 31, 2003

Natural  Gas

Sale

1,742

5.40

9,409

(1,305)

Natural  Gas

Purchase

1,494

4.77

7,124

991 

Natural  Gas

Floors

52,014

3.73

-    

300 

Natural  Gas

Ceilings

46,787

5.18

-    

(4,396)

                    

 The maximum termover which the Partnership is hedging exposure to the variability of cash flowsfor commodity price risk is 12 months. 

     

(6)    Costs Relating to Oil andGas Activities

The Partnership isengaged solely in oil and gas activities, all of which are located in the continental  United States.  Information regarding aggregate capitalized costs and resultsof operations for these activities is located in the basic financialstatements.  Costs capitalized for these activities are as follows:

                          December  31,                        

2004

2003

2002

Lease acquisitions  at cost

$      300,564 

     300,564 

300,564 

Intangible  development costs

9,995,037 

9,995,037 

9,995,037 

Well equipment

 2,223,047 

 2,223,047 

 2,223,047 

Capitalized asset  retirement cost

          6,392 

         6,392 

          -    

$12,525,040 

12,525,040 

12,518,648 

Therewere no costs incurred for the Partnership's oil and gas activities for theyears ended December 31, 2004, 2003 and 2002.

(7)    Income Taxes

 

As a result of thedifferences in the treatment of certain items for income tax purposes asopposed to financial reporting purposes, primarily depreciation, depletion andamortization of oil and gas properties and the recognition of intangibledrilling costs as an expense or capital item, the income tax basis of oil andgas properties differs from the basis used for financial reporting purposes. At December 31, 2004 and 2003, the income tax basis of the Partnership's oiland gas properties was $943,298 and $1,200,024, respectively.

F-13

PDC 2000-B LIMITED PARTNERSHIP

(A West VirginiaLimited Partnership)

Notes to FinancialStatements

(8)    Supplemental Reserve Information(Unaudited)

Proved oil and gasreserves of the Partnership have been estimated at December 31, 2004, 2003 and 2002 by the Managing General Partner's petroleum engineers.  These reserves havebeen prepared in compliance with the Securities and Exchange Commission rulesbased on year end prices. A copy of the reserve report has been made availableto all partners. All of the partnership's reserves are proved developed. Ananalysis of the change in estimated quantities of proved developed oil and gasreserves is shown below:

Oil  (BBL)

2004

2003

2002

Proved developed reserves:

    Beginning of year

213,000 

216,000 

211,000 

    Revisions of previous estimates

(3,000)

13,000 

26,000 

    Production

(14,000)

(16,000)

(21,000)

    End of Year

196,000 

213,000 

216,000 

Gas  (MCF)

2004

2003

2002

Proved developed reserves:

    Beginning of year

4,143,000 

4,068,000 

4,656,000 

    Revisions of previous estimates

593,000 

342,000 

(231,000) 

    Production

(216,000)

(267,000)

(357,000)

    End of Year

3,334,000

 4,143.000 

4,068,000 

(9)  Standardized Measure of DiscountedFuture Net Cash Flows and Changes Therein Relating to Proved Oil

        andGas Reserves (Unaudited)

Summarizedin the following table is information for the Partnership with respect to thestandardized measure of discounted future net cash flows relating to proved oiland gas reserves.  Future cash inflows are computed by applying year-end pricesof oil and gas relating to the Partnership proved reserves to the year-endquantities of those reserves.  Future production, development, site restorationand abandonment costs are derived based on current costs assuming continuationof existing economic conditions.

As of  December 31,

2004

2003

2002

Future estimated revenues

$29,491,000 

29,046,000 

21,936,000 

Future estimated production costs

(8,311,000)

(7,058,000)

(5,361,000)

Future estimated development costs

(1,037,000)

(1,037,000)

(1,037,000)

   Future net cash flows

20,143,000 

20,951,000 

15,538,000 

10% annual discount for estimated timing of cash flows

(9,687,000)

(10,915,000)

(8,066,000)

Standardized measure of discounted future

   estimated net cash flows

$10,456,000 

10,036,000 

7,472,000 

F-14

          PDC 2000-BLIMITED PARTNERSHIP

(A West Virginia Limited Partnership)

Notes to Financial Statements

The following table summarizes the principal sources of change in thestandardized measure of discounted future estimated net cash flows:

Year  ended December 31,

2004

2003

2002

 
Sales of oil and gas production, net of production  costs

($1,257,000)

(1,136,000)

(951,000)

 
Net changes in prices and production costs

2,819,000 

5,351,000 

7,676,000 

 
Extensions, discoveries, and improved recovery,     less related cost

 
Revisions of previous quantity estimates

(2,370,000)

1,198,000  

36,000 

 
Accretion of discount

1,228,000 

(2,849,000)

(3,805,000)

 
$    420,000 

2,564,000  

2,956,000 

 
It isnecessary to emphasize that the data presented should not be viewed asrepresenting the expected cash flow from, or current value of, existing provedreserves since the computations are based on a large number of estimates andarbitrary assumptions.  Reserve quantities cannot be measured with precisionand their estimation requires many judgmental determinations and frequentrevisions.  The required projection of production and related expenditures overtime requires further estimates with respect to pipeline availability, rates ofdemand and governmental control. Actual future prices and costs are likely tobe substantially different from the current prices and costs utilized in thecomputation of reported amounts.  Any analysis or evaluation of the reportedamounts should give specific recognition to the computational methods utilizedand the limitations inherent therein.

F-15 |
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