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United States
Securities and Exchange Commission
 Washington, D.C. 20549
 Form 10-Q
  þ
    
    QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15 (d) OF THE SECURITIES EXCHANGE ACT OF 1934
 For the quarterly period ended September 30, 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 000-51953
 ATLAS AMERICA PUBLIC #14-2005 (A) L.P.
  Delaware
    
    20-1849549(State or other jurisdiction of
    
    (I.R.S. Employerincorporation or organization)
    
    Identification No.)Westpointe Corporate Center One1550 Coraopolis Heights Rd. 2nd FloorMoon Township, PA
    
    15108(Address of principal executive offices)
    
    (zip code)
 (412) 262-2830
 þ o
 o o
  Large accelerated filer o
    
    Accelerated filer o
    
    Non-accelerated filer o
    
    Smaller reporting company þ
 o þ




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##### 



ATLAS AMERICA PUBLIC #14-2005 (A) L.P.
(A Delaware Limited Partnership)
INDEX TO QUARTERLY REPORT
ON FORM 10-Q
 PAGEPART I. FINANCIAL INFORMATIONItem 1: Financial StatementsBalance Sheets as of September 30, 2010 and December 31, 2009
    
    
    3Statements of Operations for the Three Months and Nine Months ended September 30,
2010 and 2009
    
    
    4Statement of Changes in Partners Capital for the Nine Months ended September 30, 2010
    
    
    5Statements of Cash Flows for the Nine Months ended September 30, 2010 and 2009
    
    
    6Notes to Financial Statements
    
    
    7-18Item 2: Managements Discussion and Analysis of Financial Condition and Results of Operations
    
    
    18-22Item 4: Controls and Procedures
    
    
    22PART II. OTHER INFORMATIONItem 1: Legal Proceedings
    
    
    23Item 6: Exhibits
    
    
    23SIGNATURES
    
    
    24CERTIFICATIONSExhibit 31.1Exhibit 31.2Exhibit 32.1Exhibit 32.2
   2




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PART 1. FINANCIAL INFORMATION
 
 ITEM 1. FINANCIAL STATEMENTS
ATLAS AMERICA PUBLIC #14-2005 (A) L.P.
 
 BALANCE SHEETS
 September 30,
    
    
    December 31,2010
    
    
    2009(Unaudited)ASSETSCurrent assets:Cash and cash equivalents
    
    $
    338,800
    
    
    $
    504,800Accounts receivable-affiliate
    
    
    823,600
    
    
    
    1,065,900Short-term hedge receivable due from affiliate
    
    
    1,166,200
    
    
    
    760,700Total current assets
    
    
    2,328,600
    
    
    
    2,331,400Oil and gas properties, net
    
    
    21,575,600
    
    
    
    23,301,800Long-term hedge receivable due from affiliate
    
    
    1,224,800
    
    
    
    625,700$
    25,129,000
    
    
    $
    26,258,900LIABILITIES AND PARTNERS CAPITALCurrent liabilities:Accrued liabilities
    
    $
    37,100
    
    
    $
    64,700Short-term hedge liability due to affiliate
    
    
    3,300
    
    
    
    9,100Total current liabilities
    
    
    40,400
    
    
    
    73,800Asset retirement obligation
    
    
    3,597,800
    
    
    
    3,443,000Long-term hedge liability due to affiliate
    
    
    200,700
    
    
    
    95,700Partners capital:Managing general partner
    
    
    6,730,700
    
    
    
    7,363,400Limited partners (6,982.05 units)
    
    
    12,964,900
    
    
    
    15,025,800Accumulated other comprehensive income
    
    
    1,594,500
    
    
    
    257,200Total partners capital
    
    
    21,290,100
    
    
    
    22,646,400$
    25,129,000
    
    
    $
    26,258,900
   3




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ATLAS AMERICA PUBLIC #14-2005 (A) L.P.
 
 STATEMENTS OF OPERATIONS
 (Unaudited)
 Three Months Ended
    
    
    Nine Months EndedSeptember 30,
    
    
    September 30,2010
    
    
    2009
    
    
    2010
    
    
    2009REVENUESNatural gas and oil
    
    $
    898,000
    
    
    $
    938,300
    
    
    $
    3,165,800
    
    
    $
    3,267,400Interest income
    
    
    200
    
    
    
    300
    
    
    
    600
    
    
    
    1,400Total revenues
    
    
    898,200
    
    
    
    938,600
    
    
    
    3,166,400
    
    
    
    3,268,800COSTS AND EXPENSESProduction
    
    
    558,900
    
    
    
    530,700
    
    
    
    1,716,700
    
    
    
    1,781,000Depletion
    
    
    526,600
    
    
    
    394,800
    
    
    
    1,726,200
    
    
    
    1,297,600Accretion of asset retirement obligation
    
    
    51,600
    
    
    
    45,100
    
    
    
    154,900
    
    
    
    135,300General and administrative
    
    
    70,400
    
    
    
    80,200
    
    
    
    218,300
    
    
    
    228,200Total expenses
    
    
    1,207,500
    
    
    
    1,050,800
    
    
    
    3,816,100
    
    
    
    3,442,100Net loss
    
    $
    (309,300
    )
    
    $
    (112,200
    )
    
    $
    (649,700
    )
    
    $
    (173,300
    )Allocation of net (loss) earnings:Managing general partner
    
    $
    (27,000
    )
    
    $
    22,100
    
    
    $
    38,800
    
    
    $
    140,300Limited partners
    
    $
    (282,300
    )
    
    $
    (134,300
    )
    
    $
    (688,500
    )
    
    $
    (313,600
    )Net loss per limited partnership unit
    
    $
    (40
    )
    
    $
    (19
    )
    
    $
    (99
    )
    
    $
    (45
    )
   4




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ATLAS AMERICA PUBLIC #14-2005 (A) L.P.
 
 STATEMENT OF CHANGES IN PARTNERS CAPITAL
 FOR THE NINE MONTHS ENDED
 September 30, 2010
 (Unaudited)
 AccumulatedManaging
    
    
    
    
    
    
    OtherGeneral
    
    
    Limited
    
    
    ComprehensivePartner
    
    
    Partners
    
    
    Income
    
    
    TotalBalance at January 1, 2010
    
    $
    7,363,400
    
    
    $
    15,025,800
    
    
    $
    257,200
    
    
    $
    22,646,400Participation in revenues and expenses:Net production revenues
    
    
    507,200
    
    
    
    941,900
    
    
    
    
    
    
    
    1,449,100Interest income
    
    
    200
    
    
    
    400
    
    
    
    
    
    
    
    600Depletion
    
    
    (338,000
    )
    
    
    (1,388,200
    )
    
    
    
    
    
    
    (1,726,200
    )Accretion of asset retirement
obligation
    
    
    (54,200
    )
    
    
    (100,700
    )
    
    
    
    
    
    
    (154,900
    )General and administrative
    
    
    (76,400
    )
    
    
    (141,900
    )
    
    
    
    
    
    
    (218,300
    )Net earnings (loss)
    
    
    38,800
    
    
    
    (688,500
    )
    
    
    
    
    
    
    (649,700
    )Other comprehensive income
    
    
    
    
    
    
    
    
    
    
    1,337,300
    
    
    
    1,337,300Subordination
    
    
    (313,800
    )
    
    
    313,800
    
    
    
    
    
    
    
    Distributions to partners
    
    
    (357,700
    )
    
    
    (1,686,200
    )
    
    
    
    
    
    
    (2,043,900
    )Balance at September 30, 2010
    
    $
    6,730,700
    
    
    $
    12,964,900
    
    
    $
    1,594,500
    
    
    $
    21,290,100
   5




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ATLAS AMERICA PUBLIC #14-2005 (A) L.P.
 
 STATEMENTS OF CASH FLOWS
 (Unaudited)
 Nine Months EndedSeptember 30,2010
    
    
    2009Cash flows from operating activities:Net loss
    
    $
    (649,700
    )
    
    $
    (173,300
    )Adjustments to reconcile net loss to net cash provided by operating activities:Depletion
    
    
    1,726,200
    
    
    
    1,297,600Non-cash loss on derivative value
    
    
    431,900
    
    
    
    1,387,800Accretion of asset retirement obligation
    
    
    154,900
    
    
    
    135,300Decrease in accounts receivable-affiliate
    
    
    242,300
    
    
    
    705,800(Decrease) increase in accrued liabilities
    
    
    (27,600
    )
    
    
    10,800Asset retirement obligation settled
    
    
    (100
    )
    
    
    Net cash provided by operating activities
    
    
    1,877,900
    
    
    
    3,364,000Cash flows from investing activities:Proceeds from sale of tangible equipment
    
    
    
    
    
    
    1,000Net cash provided by investing activities
    
    
    
    
    
    
    1,000Cash flows from financing activities:Distributions to partners
    
    
    (2,043,900
    )
    
    
    (3,957,400
    )Net cash used in financing activities
    
    
    (2,043,900
    )
    
    
    (3,957,400
    )Net decrease in cash and cash equivalents
    
    
    (166,000
    )
    
    
    (592,400
    )Cash and cash equivalents at beginning of period
    
    
    504,800
    
    
    
    1,134,400Cash and cash equivalents at end of period
    
    $
    338,800
    
    
    $
    542,000
   6




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ATLAS AMERICA PUBLIC #14-2005 (A) L.P.
 
 NOTES TO FINANCIAL STATEMENTS
 September 30, 2010
 (Unaudited)
 NOTE 1  BASIS OF PRESENTATION
   NOTE 2  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
 Use of Estimates
   Fair Value of Financial Instruments
   7




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ATLAS AMERICA PUBLIC #14-2005 (A) L.P.
NOTES TO FINANCIAL STATEMENTS (Continued)
September 30, 2010
(Unaudited)
 NOTE 2  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
 Oil and Gas Properties
   Impairment of Long-Lived Assets
      8




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ATLAS AMERICA PUBLIC #14-2005 (A) L.P.
NOTES TO FINANCIAL STATEMENTS (Continued)
September 30, 2010
(Unaudited)
 NOTE 2  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
 Working Interest
  Revenue Recognition
    9




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ATLAS AMERICA PUBLIC #14-2005 (A) L.P.
NOTES TO FINANCIAL STATEMENTS (Continued)
September 30, 2010
(Unaudited)
 NOTE 2  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
 Comprehensive Income (Loss)
  Three Months Ended
    
    
    Nine Months EndedSeptember 30,
    
    
    September 30,2010
    
    
    2009
    
    
    2010
    
    
    2009Net loss
    
    $
    (309,300
    )
    
    $
    (112,200
    )
    
    $
    (649,700
    )
    
    $
    (173,300
    )Other comprehensive income (loss):Unrealized holding gain (loss)
on hedging contracts
    
    
    763,500
    
    
    
    41,700
    
    
    
    1,797,100
    
    
    
    (193,600
    )Less: reclassification
adjustment for gains realized in
net loss
    
    
    (150,500
    )
    
    
    (119,800
    )
    
    
    (459,800
    )
    
    
    (140,100
    )Total other comprehensive income (loss)
    
    
    613,000
    
    
    
    (78,100
    )
    
    
    1,337,300
    
    
    
    (333,700
    )Comprehensive income (loss)
    
    $
    303,700
    
    
    $
    (190,300
    )
    
    $
    687,600
    
    
    $
    (507,000
    )
 Recently Adopted Accounting Standards
     10




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ATLAS AMERICA PUBLIC #14-2005 (A) L.P.
NOTES TO FINANCIAL STATEMENTS (Continued)
September 30, 2010
(Unaudited)
 NOTE 2  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
 Recently Adopted Accounting Standards (Continued)
  Recently Issued Accounting Standards
    11




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ATLAS AMERICA PUBLIC #14-2005 (A) L.P.
NOTES TO FINANCIAL STATEMENTS (Continued)
September 30, 2010
(Unaudited)
 NOTE 3  OIL AND GAS PROPERTIES
  September 30,
    
    
    December 31,2010
    
    
    2009Natural gas and oil properties:Proved properties:Leasehold interests
    
    $
    1,816,200
    
    
    $
    1,816,200Wells and related equipment
    
    
    88,002,700
    
    
    
    88,002,70089,818,900
    
    
    
    89,818,900Accumulated depletion
    
    
    (68,243,300
    )
    
    
    (66,517,100
    )$
    21,575,600
    
    
    $
    23,301,800
 NOTE 4  ASSET RETIREMENT OBLIGATIONS
    Three Months Ended
    
    
    Nine Months EndedSeptember 30,
    
    
    September 30,2010
    
    
    2009
    
    
    2010
    
    
    2009Asset retirement obligation at beginning of
period
    
    $
    3,546,300
    
    
    $
    3,096,100
    
    
    $
    3,443,000
    
    
    $
    3,005,900Liabilities settled
    
    
    (100
    )
    
    
    
    
    
    
    (100
    )
    
    
    Accretion expense
    
    
    51,600
    
    
    
    45,100
    
    
    
    154,900
    
    
    
    135,300Asset retirement obligation at end of period
    
    $
    3,597,800
    
    
    $
    3,141,200
    
    
    $
    3,597,800
    
    
    $
    3,141,200
  12




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ATLAS AMERICA PUBLIC #14-2005 (A) L.P.
NOTES TO FINANCIAL STATEMENTS (Continued)
September 30, 2010
(Unaudited)
 NOTE 5  DERIVATIVE INSTRUMENTS
     13




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ATLAS AMERICA PUBLIC #14-2005 (A) L.P.
NOTES TO FINANCIAL STATEMENTS (Continued)
September 30, 2010
(Unaudited)
 NOTE 5  DERIVATIVE INSTRUMENTS (Continued)
  Fair Value of Derivative Instruments:
 Asset Derivatives
    
    
    
    
    Liability DerivativesDerivatives in
    
    
    
    Fair Value
    
    
    
    
    Fair ValueCash Flow
    
    Balance Sheet
    
    September 30,
    
    
    December 31,
    
    
    Balance sheet
    
    September 30,
    
    
    December 31,Hedging Relationships
    
    Location
    
    2010
    
    
    2009
    
    
    Location
    
    2010
    
    
    2009Commodity Contracts
    
    Current Assets
    
    $
    1,166,200
    
    
    $
    760,700
    
    
    Current liabilities
    
    $
    (3,300
    )
    
    $
    (9,100
    )Long-Term Assets
    
    
    1,224,800
    
    
    
    625,700
    
    
    Long-term liabilities
    
    
    (200,700
    )
    
    
    (95,700
    )Total Derivatives
    
    
    
    $
    2,391,000
    
    
    $
    1,386,400
    
    
    
    
    $
    (204,000
    )
    
    $
    (104,800
    )
 Effects of Derivative Instruments on Statements of Operations:
 Gain
    
    
    
    
    GainRecognized in OCI on Derivative
    
    
    
    
    Reclassified from Accumulated OCI into Loss(Effective Portion)
    
    
    Location of Gain
    
    (Effective Portion)Derivatives in
    
    Three Months Ended
    
    
    Reclassified from Accumulated
    
    Three Months EndedCash Flow
    
    September 30,
    
    
    September 30,
    
    
    OCI into Loss
    
    September 30,
    
    
    September 30,Hedging Relationships
    
    2010
    
    
    2009
    
    
    (Effective Portion)
    
    2010
    
    
    2009Commodity Contracts
    
    $
    763,500
    
    
    $
    41,700
    
    
    Natural Gas and Oil Revenue
    
    $
    150,500
    
    
    $
    119,800
 Gain/(Loss)
    
    
    
    
    GainRecognized in OCI on Derivative
    
    
    
    
    Reclassified from Accumulated OCI into Loss(Effective Portion)
    
    
    Location of Gain
    
    (Effective Portion)Derivatives in
    
    Nine Months Ended
    
    
    Reclassified from Accumulated
    
    Nine Months EndedCash Flow
    
    September 30,
    
    
    September 30,
    
    
    OCI into Loss
    
    September 30,
    
    
    September 30,Hedging Relationships
    
    2010
    
    
    2009
    
    
    (Effective Portion)
    
    2010
    
    
    2009Commodity Contracts
    
    $
    1,797,100
    
    
    $
    (193,600
    )
    
    Natural Gas and Oil Revenue
    
    $
    459,800
    
    
    $
    140,100
   14




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ATLAS AMERICA PUBLIC #14-2005 (A) L.P.
NOTES TO FINANCIAL STATEMENTS (Continued)
September 30, 2010
(Unaudited)
 NOTE 5  DERIVATIVE INSTRUMENTS (Continued)
 Natural Gas Fixed Price Swaps
 Production
    
    
    
    
    
    AveragePeriod Ending
    
    Volumes
    
    
    Fixed Price
    
    
    Fair ValueDecember 31,
    
    (MMbtu)(1)
    
    
    (per MMbtu)(1)
    
    
    Asset(2)2010
    
    
    107,600
    
    
    $
    7.236
    
    
    $
    354,2002011
    
    
    286,900
    
    
    
    6.845
    
    
    
    689,7002012
    
    
    192,700
    
    
    
    7.172
    
    
    
    401,7002013
    
    
    108,200
    
    
    
    6.544
    
    
    
    131,9002014
    
    
    47,300
    
    
    
    5.899
    
    
    
    21,700$
    1,599,200
 Natural Gas Costless Collars
 Production
    
    
    
    
    
    
    
    AveragePeriod Ending
    
    Option
    
    Volumes
    
    
    Floor & Cap
    
    
    Fair ValueDecember 31,
    
    Type
    
    (MMbtu)(1)
    
    
    (per MMbtu)(1)
    
    
    Asset (Liability)(2)2010
    
    Puts purchased
    
    
    18,300
    
    
    $
    5.774
    
    
    $
    34,6002010
    
    Calls sold
    
    
    18,300
    
    
    
    6.996
    
    
    
    (100
    )2011
    
    Puts purchased
    
    
    132,800
    
    
    
    6.441
    
    
    
    280,2002011
    
    Calls sold
    
    
    132,800
    
    
    
    7.551
    
    
    
    (6,000
    )2012
    
    Puts purchased
    
    
    119,500
    
    
    
    6.013
    
    
    
    179,9002012
    
    Calls sold
    
    
    119,500
    
    
    
    7.183
    
    
    
    (39,700
    )2013
    
    Puts purchased
    
    
    139,900
    
    
    
    5.749
    
    
    
    208,1002013
    
    Calls sold
    
    
    139,900
    
    
    
    6.937
    
    
    
    (99,300
    )2014
    
    Puts purchased
    
    
    51,400
    
    
    
    5.613
    
    
    
    78,4002014
    
    Calls sold
    
    
    51,400
    
    
    
    6.724
    
    
    
    (52,300
    )$
    583,800
 Crude Oil Fixed Price Swaps
 Production
    
    
    
    
    
    AveragePeriod Ending
    
    Volumes
    
    
    Fixed Price
    
    
    Fair ValueDecember 31,
    
    (Bbl)(1)
    
    
    (per Bbl)(1)
    
    
    Asset(3)2010
    
    
    100
    
    
    $
    97.061
    
    
    $
    1,6002011
    
    
    300
    
    
    
    88.498
    
    
    
    1,2002012
    
    
    200
    
    
    
    88.093
    
    
    
    2002013
    
    
    100
    
    
    
    88.398
    
    
    
    1002014
    
    
    
    
    
    
    
    
    
    
    $
    3,100
  15




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ATLAS AMERICA PUBLIC #14-2005 (A) L.P.
NOTES TO FINANCIAL STATEMENTS (Continued)
September 30, 2010
(Unaudited)
 NOTE 5  DERIVATIVE INSTRUMENTS (Continued)
 Crude Oil Costless Collars
 Production
    
    
    
    
    
    
    
    AveragePeriod Ending
    
    Option
    
    Volumes
    
    
    Floor & Cap
    
    
    Fair ValueDecember 31,
    
    Type
    
    (Bbl)(1)
    
    
    (per Bbl)(1)
    
    
    Asset (Liability)(3)2010
    
    Puts purchased
    
    
    100
    
    
    $
    85.000
    
    
    $
    4002010
    
    Calls sold
    
    
    100
    
    
    
    112.220
    
    
    
    2011
    
    Puts purchased
    
    
    200
    
    
    
    77.563
    
    
    
    1,2002011
    
    Calls sold
    
    
    200
    
    
    
    101.861
    
    
    
    (800
    )2012
    
    Puts purchased
    
    
    100
    
    
    
    76.952
    
    
    
    1,3002012
    
    Calls sold
    
    
    100
    
    
    
    102.368
    
    
    
    (1,200
    )2013
    
    Puts purchased
    
    
    50
    
    
    
    76.952
    
    
    
    4002013
    
    Calls sold
    
    
    50
    
    
    
    103.269
    
    
    
    (400
    )2014
    
    Puts purchased
    
    
    
    
    
    
    
    
    
    
    2014
    
    Calls sold
    
    
    
    
    
    
    
    
    
    
    $
    900Total Net Asset
    
    
    $
    2,187,000
 
 (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. NOTE 6  FAIR VALUE OF FINANCIAL INSTRUMENTS
  Level 1 
 Level 2 
 Level 3 
  16




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ATLAS AMERICA PUBLIC #14-2005 (A) L.P.
NOTES TO FINANCIAL STATEMENTS (Continued)
September 30, 2010
(Unaudited)
 NOTE 6  FAIR VALUE OF FINANCIAL INSTRUMENTS (Continued)
 Assets and Liabilities Measured at Fair Value on a Recurring Basis
  Assets and Liabilities Measured at Fair Value on a Non-Recurring Basis
  NOTE 7  CERTAIN RELATIONSHIPS AND RELATED PARTY TRANSACTIONS
  
    
    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 three months and nine months ended September 30,
2010 were $59,600 and $178,700, respectively. Administrative costs incurred for the
three months and nine months ended September 30, 2009 were $52,000 and $174,900,
respectively.
    
    Monthly well supervision fees, which are included in production expenses in the
Partnerships statements of operations, are payable at $309 per well per month for
operating and maintaining the wells. Well supervision fees incurred for the three months
and nine months ended September 30, 2010 were $245,400 and $736,200, respectively. Well
supervision fees incurred for the three months and nine months ended September 30, 2009
were $214,300 and $720,500, 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 three months and nine months ended September 30,
2010 were $119,500 and $396,700, respectively. Transportation fees incurred for the
three months and nine months ended September 30, 2009 were $158,800 and $517,900,
respectively.
   Subordination by Managing General Partner
  17




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ATLAS AMERICA PUBLIC #14-2005 (A) L.P.
NOTES TO FINANCIAL STATEMENTS (Continued)
September 30, 2010
(Unaudited)
 NOTE 8  COMMITMENTS AND CONTINGENCIES
 Legal Proceedings
   NOTE 9 — SUBSEQUENT EVENT-MERGER AGREEMENT
 )
    
 ITEM 2.
    
    MANAGEMENTS DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND
RESULTS OF OPERATIONS (UNAUDITED)
 Forward-Looking Statements
 When used in this Form 10-Q , the words believes, anticipates, expects and similar
expressions are intended to identify forward-looking statements. There are risks and uncertainties
that could cause actual results to differ materially from the results stated or implied in this
document. Readers are cautioned not to place undue reliance on these forward-looking statements,
which speak only as of the date hereof. We undertake no obligation to publicly release the results
of any revisions to forward-looking statements which we may make to reflect events or circumstances
after the date of this Form 10-Q or to reflect the occurrence of unanticipated events.
 BUSINESS OVERVIEW
   18




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##### Table of Contents



Results of Operations
  Three Months Ended
    
    
    Nine Months EndedSeptember 30,
    
    
    September 30,2010
    
    
    2009
    
    
    2010
    
    
    2009Production revenues (in thousands):Gas
    
    $
    858
    
    
    $
    871
    
    
    $
    2,877
    
    
    $
    3,057Oil
    
    
    40
    
    
    
    67
    
    
    
    289
    
    
    
    210Total
    
    $
    898
    
    
    $
    938
    
    
    $
    3,166
    
    
    $
    3,267Production volumes:Gas (mcf/day) (1)
    
    
    1,599
    
    
    
    1,694
    
    
    
    1,727
    
    
    
    1,878Oil (bbls/day) (1)
    
    
    8
    
    
    
    12
    
    
    
    15
    
    
    
    16Total (mcfe/day) (1)
    
    
    1,647
    
    
    
    1,766
    
    
    
    1,817
    
    
    
    1,974Average sales prices: (2)Gas (per mcf) (1) (3)
    
    $
    6.80
    
    
    $
    8.30
    
    
    $
    6.96
    
    
    $
    8.57Oil (per bbl) (1) (4)
    
    $
    69.63
    
    
    $
    75.83
    
    
    $
    75.38
    
    
    $
    59.09Average production costs:As a percent of revenues
    
    
    62
    %
    
    
    57
    %
    
    
    54
    %
    
    
    55
    %Per mcfe (1)
    
    $
    3.69
    
    
    $
    3.27
    
    
    $
    3.45
    
    
    $
    3.30Depletion per mcfe
    
    $
    3.48
    
    
    $
    2.67
    
    
    $
    3.47
    
    
    $
    2.41
 
 (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 loss and dividing by the total volume for the period.
Previously recognized derivative gains were $142,400 and $422,500 for the three months
ended September 30, 2010 and 2009, respectively. Previously recognized derivative gains
were $403,000 and $1,335,000 for the nine months ended September 30, 2010 and 2009,
respectively. The derivative gains are included in other comprehensive income (loss)
and resulted from prior period impairment charges.(4)
    
    Average oil prices are calculated by including in total revenue derivative gains
previously recognized into loss and dividing by the total volume for the period.
Previously recognized derivative gains were $10,300 and $16,500 for the three months
ended September 30, 2010 and 2009, respectively. Previously recognized derivative gains
were $28,900 and $52,800 for the nine months ended September 30, 2010 and 2009,
respectively. The derivative gains are included in other comprehensive income (loss)
and resulted from prior period impairment charges.  19




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Natural Gas Revenues.
  Oil Revenues.
  Expenses.
    20




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Liquidity and Capital Resources
      Subordination by Managing General Partner
  CRITICAL ACCOUNTING POLICIES AND ESTIMATES
   21




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Fair Value of Financial Instruments
  Level 1 
 Level 2 
 Level 3 
   
 ITEM 4. CONTROLS AND PROCEDURES
     22




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PART II. OTHER INFORMATION
 
 ITEM 1. LEGAL PROCEEDINGS
   
 ITEM 6. EXHIBITS
 
 EXHIBIT INDEX
 Exhibit No.
    
    Description4.0
    
    
    Amended and Restated Certificate and Agreement of Limited Partnership for Public #14-2005 (A) L.P. (1)10.1
    
    
    Drilling and Operating Agreement for Atlas America Public #14-2005 (A) L.P. (1)31.1
    
    
    Rule 13a-14(a)/15d-14(a) Certification.31.2
    
    
    Rule 13a-14(a)/15d-14(a) Certification.32.1
    
    
    Section 1350 Certification.32.2
    
    
    Section 1350 Certification.
 
 (1)
    
    Filed on September 30,2004 in the Form S-1 Registration Statement dated September 30,2004, File No. 000-51953  23




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SIGNATURES
  Atlas America Public #14-2005 (A) L.P.
Atlas Resources, LLC, Managing General PartnerDate:  November 12, 2010
    By:
    /s/ FREDDIE M. KOTEKFreddie M. Kotek,Chairman of the Board of Directors,
Chief Executive Officer and PresidentDate:  November 12, 2010
    By:
    /s/ MATTHEW A. JONESMatthew A. Jones,Chief Financial Officer  24