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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION  FORM 10-K [X]
    
    ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
 For the year ended December 31, 2003 or [   ]
    
    TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
 For the transition period from  to Commission File No. 333-76911 MEWBOURNE ENERGY PARTNERS 00-A, L.P. Delaware
    
    75-2866283(State or other jurisdiction of
    
    (I.R.S. Employerincorporation or organization)
    
    Identification Number)
 3901 South Broadway, Tyler, Texas
    
    
    75701(Address of principal executive offices)
    
    (Zip Code)
 Registrants telephone number, including area code: (903) 561-2900 Securities registered pursuant to Section 12(b) of the Act: None Securities registered pursuant to Section 12(g) of the act:
Limited and general partnership interest $1,000 per interest Indicate by check mark whether the registrant (1) has filed all reports
required to be filed by Section 13 or 15(d) of the Securities Exchange Act of
1934 during the preceding 12 months (or for such shorter period that the
registrant was required to file such reports), and (2) has been subject to such
filing requirements for the past 90 days.   [X] Yes   [   ] No No market currently exists for the limited and general partnership interest of
the registrant. Based on original purchase price the aggregate market value of
limited and general partnership interest owned by non-affiliates of the
registrant is $10,000,000.00. The following documents are incorporated by reference into the indicated parts
of this Annual Report on Form 10-K: Part of the information called for by Part
IV of the Annual Report on Form 10-K is incorporated by reference from the
Registrants Registration Statement on Form S-1, File No. 333-76911. 1




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TABLE OF CONTENTS  PART IITEM 1. BusinessITEM 2. PropertiesITEM 3. Legal ProceedingsITEM 4. Submission of Matters to a Vote of Security HoldersPART IIITEM 5. Market for Registrants Common Equity and Related Stockholder MattersITEM 6. Selected Financial DataITEM 7. Managements Discussion and Analysis of Financial Condition and Results of OperationsITEM 8. Financial Statements and Supplementary DataITEM 9. Changes in and Disagreements with Accountants on Accounting and Financial DisclosureITEM 9A. Controls and ProceduresPART IIIITEM 10. Directors and Executive Officers of the RegistrantITEM 11. Executive CompensationITEM 12. Security Ownership of Certain Beneficial Owners and ManagementITEM 13. Certain Relationships and Related TransactionsPART IVITEM 14. Principal Accountant Fees and ServicesITEM 15. Exhibits, Financial Statements, Financial Statement Schedules and Reports on Form 8-KSIGNATURESReport of Independent AuditorsBALANCE SHEETSSTATEMENTS OF INCOMESTATEMENTS OF CHANGES IN PARTNERS CAPITALSTATEMENTS OF CASH FLOWSNOTES TO FINANCIAL STATEMENTSCertification of CEO Pursuant to Section 302Certification of CFO Pursuant to Section 302Certification of CEO Pursuant to Section 906Certification of CFO Pursuant to Section 906    Table of Contents  
 PART I 
 ITEM 1. Business Mewbourne Energy Partners 00-A, L.P. (the Registrant) is a limited
partnership organized under the laws of the State of Delaware on February 15,
2000 (date of inception). Its managing general partner is Mewbourne
Development Corporation, a Delaware corporation (MD). A Registration Statement was filed pursuant to the Securities Act of 1933, as
amended, registering limited partnership interests aggregating $4,000,000 and
$16,000,000 in general partnership interests in a series of Delaware limited
partnerships formed under Mewbourne Energy 99-00 Drilling Programs. The
Registrant was declared effective by the Securities and Exchange Commission on
May 5, 2000. On October 31, 2000, the offering of limited and general
partnership interests in the Registrant was closed, with interests aggregating
$10,000,000 being sold to 354 subscribers of which $9,518,000 were sold to 334
subscribers as general partner interests and $482,000 were sold to 20
subscribers as limited partner interests. The Registrant engages primarily in oil and gas development and production and
is not involved in any other industry segment. See the selected financial data
in Item 6 and the financial statements in Item 8 of this report for a summary
of the Registrants revenue, income and identifiable assets. The Registrant has acquired interests in oil and gas prospects for the purpose
of development drilling. At December 31, 2003, 31 wells had been drilled and
were productive and two wells were drilled and abandoned. Of the 31 productive
wells, 28 were producing and 3 were plugged and abandoned at December 31, 2003.
The following table summarizes the Registrants drilling activity for the
years ended December 31, 2003, 2002 and 2001: 2003
    
    2002
    
    2001Gross
    
    Net
    
    Gross
    
    Net
    
    Gross
    
    NetDevelopment Wells:Oil and natural gas wells
    
    
    1
    
    
    
    .078
    
    
    
    2
    
    
    
    .157
    
    
    
    22
    
    
    
    5.108Non-productive wells
    
    
    0
    
    
    
    0
    
    
    
    0
    
    
    
    0
    
    
    
    0
    
    
    
    0
 The sale of crude oil and natural gas produced by the Registrant will be
affected by a number of factors that are beyond the Registrants control.
These factors include the price of crude oil and natural gas, the fluctuating
supply of and demand for these products, competitive fuels, refining,
transportation, extensive federal and state regulations governing the
production and sale of crude oil and natural gas, and other competitive
conditions. It is impossible to predict with any certainty the future effect
of these factors on the Registrant. The Registrant does not have long-term contracts with purchasers of its crude
oil or natural gas. The market for crude oil is such that the Registrant
anticipates it will be able to sell all the crude oil it can produce. Natural
gas will be sold to local distribution companies, gas marketers and end users
on the spot market. The spot market reflects immediate sales of natural gas
without long-term contractual commitments. The future market condition for
natural gas cannot be predicted with any certainty, and the Registrant may
experience delays in marketing natural gas production and fluctuations in
natural gas prices. Many aspects of the Registrants activities are highly competitive including,
but not limited to, the acquisition of suitable drilling prospects and the
procurement of drilling and related oil field equipment, and are subject to
governmental regulation, both at Federal and state levels. The Registrants
ability to compete depends on its financial resources and on the managing
general partners staff and facilities, none of which are significant in
comparison with those of the oil and gas exploration, development and
production industry as a whole. Federal and state regulation of oil and gas
operations generally includes drilling and spacing of wells on producing
acreage, the imposition of maximum allowable production rates, the taxation of
income and other items, and the protection of the environment. 2




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The Registrant does not have any employees of its own. MD is responsible for
all management functions. Mewbourne Oil Company (MOC), a wholly owned
subsidiary of Mewbourne Holdings, Inc., which is also the parent of the
Registrants managing general partner, has been appointed Program Manager and
is responsible for activities in accordance with a Drilling Program Agreement
entered into by the Registrant, MD and MOC. At March 29, 2004, MOC employed
139 persons, many of whom dedicated a part of their time to the conduct of the
Registrants business during the period for which this report is filed. The production of oil and gas is not considered subject to seasonal factors
although the price received by the Registrant for natural gas sales will
generally tend to increase during the winter months. Order backlog is not
pertinent to the Registrants business. 
 ITEM 2. Properties The Registrants properties consist primarily of leasehold interests in
properties on which oil and gas wells-in-progress are located. Such property
interests are often subject to landowner royalties, overriding royalties and
other oil and gas leasehold interests. Fractional working interests in developmental oil and gas prospects located
primarily in the Anadarko Basin of Western Oklahoma, the Texas Panhandle and
Kansas, and the Permian Basin of New Mexico and West Texas, were acquired by
the Registrant, resulting in the Registrants participation in the drilling of
oil and gas wells. At December 31, 2003, 31 wells had been drilled and were
productive and two wells were drilled and abandoned. Of the 31 productive
wells, 28 were producing and 3 were plugged and abandoned at December 31, 2003. Reserve estimates were prepared by Forrest A Garb & Associates, Inc., the
Registrants independent petroleum consultants, in accordance with guidelines
established by the Securities and Exchange Commission. 
 ITEM 3. Legal Proceedings The Registrant is not aware of any pending legal proceedings to which it is a
party. 
 ITEM 4. Submission of Matters to a Vote of Security Holders No matter was submitted to a vote of security holders during the period ended
December 31, 2003 covered by this report. 
 PART II 
 ITEM 5. Market for Registrants Common Equity and Related Stockholder Matters At March 29, 2004, the Registrant had 10,000 outstanding limited and general
partnership interests held of record by 354 subscribers. There is no
established public or organized trading market for the limited and general
partnership interests. Revenues which, in the sole judgement of the managing general partner, are not
required to meet the Registrants obligations will be distributed to the
partners at least quarterly in accordance with the Registrants Partnership
Agreement. Distributions made to limited and general partners during the years
ended December 31, 2003, 2002 and 2001, were $1,949,690, $1,500,995 and
$3,330,000 respectively. 
 ITEM 6. Selected Financial Data The following table sets forth selected financial data for the years ended
December 31, 2003, 2002, 2001, and 2000: 3




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2003
    
    2002
    
    2001
    
    2000Operating results:Oil and gas sales
    
    $
    2,494,634
    
    
    $
    1,955,985
    
    
    $
    4,419,274
    
    
    $
    83,611Income (loss) before
cumulative effect of
accounting change
    
    
    1,356,705
    
    
    
    679,468
    
    
    
    (1,400,495
    )
    
    
    129,107Cumulative effect of
accounting change
    
    
    41,791
    
    
    
    0
    
    
    
    0
    
    
    
    0Net income (loss)
    
    $
    1,398,496
    
    
    $
    679,468
    
    
    $
    (1,400,495
    )
    
    $
    129,107Basic and diluted income
(loss) per limited and
general partner interest
(10,000 outstanding) before
cumulative effect of
accounting change
    
    $
    135.67
    
    
    $
    67.95
    
    
    $
    (140.05
    )
    
    $
    12.91Cumulative effect of
accounting change
    
    $
    4.18
    
    
    $
    0
    
    
    $
    0
    
    
    $
    0Net income (loss) per limited
and general partner interest
(10,000 outstanding)
    
    $
    139.85
    
    
    $
    67.95
    
    
    $
    (140.05
    )
    
    $
    12.91At year end:Total Assets
    
    $
    4,317,632
    
    
    $
    4,692,834
    
    
    $
    5,422,848
    
    
    $
    10,135,563Cash Distributions
    
    $
    1,949,690
    
    
    $
    1,500,995
    
    
    $
    3,330,000
    
    
    $
    0
 
 ITEM 7. Managements Discussion and Analysis of Financial Condition and Results of Operations General Mewbourne Energy Partners 00-A, L.P. (the Registrant) was organized as a
Delaware limited partnership on February 15, 2000. The offering of limited and
general partner interests began May 5, 2000 as part of an offering registered
under the name Mewbourne Energy 99-00 Drilling Programs. The offering of
limited and general partner interests in the Registrant concluded October 31,
2000, with total investor partner contributions of $10,000,000. The Registrant was formed to engage primarily in the business of drilling
development wells, to produce and market crude oil and natural gas produced
from such properties, to distribute any net proceeds from operations to the
general and limited partners and to the extent necessary, acquire leases which
contain drilling prospects. The economic life of the Registrant depends on the
period over which the Registrants oil and gas reserves are economically
recoverable. Results of Operations The following table sets forth certain operating data for the years ended
December 31, 2003, 2002 and 2001: 2003
    
    2002
    
    2001Production:Natural gas (MMcf)
    
    
    340
    
    
    
    572
    
    
    
    1,141Oil (MBbl)
    
    
    21
    
    
    
    11
    
    
    
    8Natural gas equivalent (MMcfe)
    
    
    466
    
    
    
    638
    
    
    
    1,188% Natural gas
    
    
    72
    %
    
    
    89
    %
    
    
    96
    %
 4




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2003
    
    2002
    
    2001Average sales price per unitNatural gas (per Mcf)
    
    $
    5.45
    
    
    $
    2.93
    
    
    $
    3.71Oil (per Bbl)
    
    
    30.68
    
    
    
    25.36
    
    
    
    24.55Natural gas equivalent (per Mcfe)
    
    
    5.35
    
    
    
    3.07
    
    
    
    3.72Cost and expenses per Mcfe:Lease operating
    
    $
    .62
    
    
    $
    .56
    
    
    $
    .22Production taxes
    
    
    .38
    
    
    
    .24
    
    
    
    .28Administrative and general
    
    
    .25
    
    
    
    .12
    
    
    
    .13Depreciation, depletion and amortization
    
    
    1.17
    
    
    
    1.08
    
    
    
    1.55Cost ceiling write-down
    
    
    
    
    
    
    
    
    
    
    2.75
 5




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Year ended December 31, 2003 compared to the year ended December 31, 2002 Oil and natural gas sales. Oil and natural gas sales increased to $2,494,634
in 2003 from $1,955,985 in 2002. Production volumes decreased to 340,415 Mcf
of gas in 2003 from 571,547 Mcf in 2002, while oil volumes increased to 20,852
Bbls in 2003 from 10,989 Bbls in 2002. Oil and gas revenues increased
primarily due to the increase in oil production volumes and increased gas
prices, partially offset by a decline in gas production. The increased oil
production volumes were attributable to the addition of 1 New Mexico well. Interest income. Interest income decreased from $4,782 in 2002 to $634 in 2003
due to expenditures for the drilling of oil and gas wells, which resulted in a
decrease of capital available for investments. Lease operating expense and production taxes. Lease operating expense decreased
from $359,649 in 2002 to $291,235 in 2003. Lease operating expense decreased
primarily due to the workover operations on two wells in 2002 compared to
workover operations on one well in 2003. Production taxes increased from
$151,292 in 2002 to $177,996 in 2003. Production taxes increased due to
increase oil and gas revenues in 2003. Depreciation, depletion and amortization. Depreciation, depletion and
amortization decreased from $691,224 in 2002 to $545,012 in 2003. The decrease
is primarily due to the decline in production volumes. Year ended December 31, 2002 compared to the year ended December 31, 2001 Oil and natural gas sales. Oil and natural gas sales decreased to $1,955,985
in 2002 from $4,419,274 in 2001. Production volumes decreased to 571,547 Mcf
of gas in 2002 from 1,141,023 Mcf in 2001, while oil volumes increased to
10,989 Bbls in 2002 from 7,826 Bbls in 2001. Oil and gas revenues declined
primarily due to one well located in western Oklahoma. The well began
producing at a high rate of production in 2001 and rapidly declined. The
production rate is beginning to stabilize, therefore, future oil and gas
revenues should also begin to stabilize subject to normal declines and price
variations. A decrease in the price of gas also contributed significantly to
the decline in oil and gas revenues. Interest income. Interest income decreased from $47,646 in 2001 to $4,782 in
2002 due to expenditures for the drilling of oil and gas wells, which resulted
in a decrease of capital available for investments. Lease operating expense and production taxes. Lease operating expense increased
from $265,560 in 2001 to $359,649 in 2002. This expense increased due to
increased ad valorem taxes, additional new wells, workover of existing wells,
and increased compressor charges in 2002. Production taxes decreased from
$333,883 in 2001 to $151,292 in 2002. This expense decreased due to production
decreases. Depreciation, depletion and amortization. Depreciation, depletion and
amortization decreased from $1,846,113 in 2001 to $691,224 in 2002. The
decrease is primarily due to the decline in production volumes and the
reduction in oil and gas properties resulting from the cost ceiling write-down
in 2001. Cost ceiling write-down. A cost ceiling write-down of $3,271,996 was recorded
in 2001 primarily due to a decrease in the year end price of an Mcf of natural
gas from $9.13 in 2000 to $2.27 in 2001. Liquidity and capital resources Net cash increased by $106 during the year ended December 31, 2003. Cash flows
from operating activities were offset by funds utilized primarily for drilling
and completion costs and cash distributions to partners. All wells 6




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for which
funds have been committed have been drilled, therefore, future capital
requirements are not expected to be material in nature and will be
paid with revenues generated through oil and gas sales. Revenues which, in the
sole judgement of the managing general partner, are not required to meet the
Registrants obligations will be distributed to the partners at least quarterly
in accordance with the Registrants Partnership Agreement. Critical Accounting Policies The preparation of financial statements in conformity with generally accepted
accounting principles requires management to make estimates and assumptions
that affect the reported amounts of assets and liabilities and disclosure of
contingent assets and liabilities at the date of the financial statements and
the reported amounts of revenues and expenses during the reporting period.
Actual results could differ from those estimates. Significant estimates inherent in the Registrants financial statements include
the estimate of oil and gas reserves as reported in the footnotes to the
financial statements. Changes in oil and gas prices, changes in production
estimates and the success or failure of future development activities could
have a significant effect on reserve estimates. The reserve estimates directly
impact the computation of depreciation, depletion and amortization, and the
ceiling test for the Registrants oil and gas properties. The Registrant follows the full-cost method of accounting for its oil and gas
activities. Under the full-cost method, all productive and nonproductive costs
incurred in the acquisition, exploration and development of oil and gas
properties are capitalized. Depreciation, depletion and amortization of oil
and gas properties subject to amortization is computed on the
units-of-production method based on the proved reserves underlying the oil and
gas properties. Oil and gas properties are subject to an annual ceiling test
that limits such costs to the aggregate of the present value of future net cash
flows of proved reserves and the lower of cost or fair value of unproved
properties. The present value of future net cash flows has been prepared
assuming year-end selling prices, year end development and production cost and
a 10 percent annual discount rate. All financing activities of the Registrant are reported in the financial
statements. The Registrant does not engage in any off-balance sheet financing
arrangements. In June 2002, the Financial Accounting Standards Board issued Statement of
Financial Accounting Standards No. 146 (FAS 146), Accounting for Costs
Associated with Exit or Disposal Activities. This Statement addresses
financial accounting and reporting for costs associated with exit or disposal
activities and is effective for the Partnership beginning January 1, 2003. The
adoption of FAS 146 did not have a material impact on the Partnerships
financial statements. Organization and Related Party Transactions The Partnership was organized on February 15, 2000. Mewbourne Development
Corporation (MD) is managing general partner and Mewbourne Oil Company (MOC) is
operator of oil and gas properties owned by the Partnership. Mewbourne
Holdings, Inc. is the parent of both MD and MOC. Substantially all
transactions are with MD and MOC. Reimbursement to MOC for supervision and other operator charges totaled
$115,555, $175,577, and $614,646 for the years ended December 31, 2003, 2002
and 2001,respectively. Services and operator charges are billed in accordance
with the program and partnership agreements. In general, during any particular calendar year the total amount of
administrative expenses allocated to the Partnership shall not exceed the
greater of (a) 3.5% of the Partnerships gross revenue from the sale of oil and
natural gas production during each year (calculated without any deduction for
operating 7




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costs
or other costs and expenses) or (b) the sum of $50,000 plus .25% of the capital contributions of limited and general partners. Under
this arrangement, $96,318, $62,253, and $140,581 were allocated to the
Partnership during the years ended December 31, 2003, 2002 and 2001,
respectively. The Partnership participates in oil and gas activities through an income tax
partnership, the Program. The Partnership and MD are parties to the Program
agreement. The costs and revenues of the Program are allocated to MD and the
Partnership as follows: Partnership
    
    MDRevenues:Proceeds from disposition of depreciable and
depletable properties
    
    
    60
    %
    
    
    40
    %All other revenues
    
    
    60
    %
    
    
    40
    %Costs and expenses:Organization and offering costs (1)
    
    
    0
    %
    
    
    100
    %Lease acquisition costs (1)
    
    
    0
    %
    
    
    100
    %Tangible and intangible drilling costs (1)
    
    
    100
    %
    
    
    0
    %Operating costs, reporting and legal
expenses, general and administrative
expenses and all other costs
    
    
    60
    %
    
    
    40
    %
 (1) As noted above, pursuant to the Program, MD must contribute 100% of
organization and offering costs and lease acquisition costs which will
approximate 30% of total capital costs. To the extent that organization and
offering costs and lease acquisition costs are less that 30% of total capital
costs, MD is responsible for tangible drilling costs until its share of the
Programs total capital costs reaches approximately 30%. The partnerships financial statements reflect its respective proportionate
interest in the Program. 8




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ITEM 8. Financial Statements and Supplementary Data The required financial statements of the Registrant are contained in a separate
section of this report following the signature attestation. See Item 15.
Exhibits, Financial Statement Schedules and Reports on Form 8-K. 
 ITEM 9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure None. 
 ITEM 9A. Controls and Procedures Mewbourne Development Corporation (MDC), the Managing General Partner of the
Partnership, maintains a system of controls and procedures designed to provide
reasonable assurance as to the reliability of the financial statements and
other disclosures included in this report, as well as to safeguard assets from
unauthorized use or disposition. Within 90 days prior to the filing of this
report, MDCs Chief Executive Officer and Chief Financial Officer have
evaluated the effectiveness of the design and operation of our disclosure
controls and procedures with the assistance and participation of other members
of management. Based upon that evaluation, MDCs Chief Executive Officer and
Chief Financial Officer concluded that our disclosure controls and procedures
are effective for gathering, analyzing and disclosing the information the
Partnership is required to disclose in the reports it files under the
Securities Exchange Act of 1934 within the time periods specified in the SECs
rules and forms. There have been no significant changes in MDCs internal
controls or in other factors which could significantly affect internal controls
subsequent to the date MDC carried out its evaluation. 9




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PART III 
 ITEM 10. Directors and Executive Officers of the Registrant The Registrant does not have any officers or directors. Under the Registrants
Partnership Agreement, the Registrants managing general partner, MD, is
granted the exclusive right and full authority to manage, control and
administer the Registrants business. MD is a wholly-owned subsidiary of
Mewbourne Holdings, Inc. Set forth below are the names, ages and positions of the directors and
executive officers of MD, the Registrants managing general partner. Directors
of MD are elected to serve until the next annual meeting of stockholders or
until their successors are elected and qualified. Age as ofDecember 31,Name
    
    2003
    
    PositionCurtis W. Mewbourne
    
    
    68
    
    
    President and DirectorJ. Roe Buckley
    
    
    41
    
    
    Vice President and Chief
Financial OfficerAlan Clark
    
    
    51
    
    
    TreasurerMichael F. Shepard
    
    
    57
    
    
    Secretary and General
CounselDorothy M. Cuenod
    
    
    43
    
    
    Assistant Secretary
and DirectorRuth M. Buckley
    
    
    42
    
    
    Assistant Secretary
and DirectorJulie M. Greene
    
    
    40
    
    
    Assistant Secretary
and Director
 10




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Curtis W. Mewbourne, age 68, formed Mewbourne Holdings, Inc. in 1965 and
serves as Chairman of the Board and President of Mewbourne Holdings, MOC and
MD. He has operated as an independent oil and gas producer for the past 39
years. Mr. Mewbourne received a Bachelor of Science Degree in Petroleum
Engineering from the University of Oklahoma in 1957. Mr. Mewbourne is the
father of Dorothy M. Cuenod, Ruth M. Buckley, and Julie M. Greene and the
father-in-law of J. Roe Buckley. J. Roe Buckley, age 41, joined Mewbourne Holdings, Inc. in July, 1990 and
serves as Vice President and Chief Financial Officer of both MD and MOC. Mr.
Buckley was employed by MBank Dallas from 1985-1990 where he served as a
commercial loan officer. He received a Bachelor of Arts in Economics from
Sewanee in 1984. Mr. Buckley is the son-in-law of Curtis W. Mewbourne and is
married to Ruth M. Buckley. He is also the brother-in-law of Dorothy M. Cuenod
and Julie M. Greene. Alan Clark, age 51, joined Mewbourne Oil Company in 1979 and serves as
Treasurer and Controller of both MD and MOC. Prior to joining MOC, Mr. Clark
was employed by Texas Oil and Gas Corporation as Assistant Supervisor of joint
interest accounting from 1976 to 1979. Mr. Clark has served in several
accounting/finance positions with Mewbourne Oil Company prior to his current
assignment. Mr. Clark received a Bachelor of Business Administration from the
University of Texas at Arlington. Michael F. Shepard, age 57, joined MOC in 1986 and serves as Secretary and
General Counsel of MD. He has practiced law exclusively in the oil and gas
industry since 1979 and formerly was counsel with Parker Drilling Company and
its Perry Gas subsidiary for seven years. Mr. Shepard holds the Juris Doctor
degree from the University of Tulsa where he received the National Energy Law
and Policy Institute award as the outstanding graduate in the Energy Law
curriculum. He received a B.A. degree, magna cum laude, from the University of
Massachusetts in 1976. Mr. Shepard is a member of the bar in Texas and
Oklahoma. Dorothy Mewbourne Cuenod, age 43, received a B.A. Degree in Art History
from The University of Texas and a Masters of Business Administration Degree
from Southern Methodist University. Since 1984 she has served as a Director
and Assistant Secretary of both MD and MOC. Ms. Cuenod is the daughter of
Curtis W. Mewbourne and is the sister of Ruth M. Buckley and Julie M. Greene.
She is also the sister-in-law of J. Roe Buckley. Ruth Mewbourne Buckley, age 42, received a Bachelor of Science Degree in
both Engineering and Geology from Vanderbilt University. Since 1987 she has
served as a Director and Assistant Secretary of both MD and MOC. Ms. Buckley
is the daughter of Curtis W. Mewbourne and is the sister of Dorothy M. Cuenod
and Julie M. Greene. She is also the wife of J. Roe Buckley. Julie Mewbourne Greene, age 40, received a B.A. in Business Administration
from the University of Oklahoma. Since 1988 she has served as a Director and
Assistant Secretary of both MD and MOC. Prior to that time she was employed by
Rauscher, Pierce, Refsnes, Inc. Ms. Greene is the daughter of Curtis W.
Mewbourne and is the sister of Dorothy M. Cuenod and Ruth M. Buckley. She is
also the sister-in-law of J. Roe Buckley. 11




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ITEM 11. Executive Compensation The Registrant does not have any directors or officers. Management of the
Registrant is vested in the managing general partner. None of the officers or
directors of MD or MOC will receive remuneration directly from the Registrant,
but will continue to be compensated by their present employers. The Registrant
will reimburse MD and MOC and affiliates thereof for certain costs of overhead
falling within the definition of Administrative Costs, including without
limitation, salaries of the officers and employees of MD and MOC; provided that
no portion of the salaries of the directors or of the executive officer of MOC
or MD may be reimbursed as Administrative Costs. 
 ITEM 12. Security Ownership of Certain Beneficial Owners and Management  (a)
    
    Beneficial owners of more than five percent Name of
    
    Amount & Nature
    
    PercentBeneficial
    
    of Beneficial
    
    ofTitle of Class
    
    Owner
    
    Owner
    
    ClassNone
    
    None
    
    
    N/A
    
    
    
    N/A
  (b)
    
    Security ownership of management The Registrant does not have any officers or directors. The managing general
partner of the Registrant, MD, has the exclusive right and full authority to
manage, control and administer the Registrants business. Under the
Registrants Partnership Agreement, limited and general partners holding a
majority of the outstanding limited and general partnership interests have the
right to take certain actions, including the removal of the managing general
partner. The Registrant is not aware of any current arrangement or activity
that may lead to such removal. 
 ITEM 13. Certain Relationships and Related Transactions Transactions with MD and its affiliates Pursuant to the Registrants Partnership Agreement, the Registrant had the
following related party transactions with MD and its affiliates during the
years ended December 31, 2003, 2002 and 2001: 2003
    
    2002
    
    2001Administrative & general expense
and payment of well charges and
supervision charges in accordance
with standard industry operating
agreements
    
    $
    211,873
    
    
    $
    237,830
    
    
    $
    755,227
 The Registrant participates in oil and gas activities through a drilling
program created by the Drilling Program Agreement (the Program). Pursuant to
the Program, MD pays approximately 30% of the Programs capital expenditures
and approximately 40% of its operating and general and administrative expenses.
The Registrant pays the remainder of the costs and expenses of the Program. In
return, MD is allocated approximately 40% of the Programs revenues. 
 PART IV 
 ITEM 14. Principal Accountant Fees and Services For the Year Ended December 31,2003
    
    2002
    
    2001Audit
    
    $
    19,235
    
    
    $
    19,316
    
    
    $
    14,500Tax Fees
    
    
    3,515
    
    
    
    3,305
    
    
    
    3,317$
    22,750
    
    
    $
    22,621
    
    
    $
    17,817
 12




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##### Table of Contents



The partnership has retained PricewaterhouseCoopers LLP as their
independent auditors. 
 ITEM 15. Exhibits, Financial Statements, Financial Statement Schedules and Reports onForm 8-K.  (a)
    
    1. Financial statementsThe following are filed as part of this annual report: Report of Independent Auditors Balance sheets as of December 31, 2003 and 2002 Statements of income (loss) for the years ended December 31,
2003, 2002 and 2001 Statements of changes in partners capital for the years ended
December 31, 2003, 2002 and 2001 Statements of cash flows for the years ended December 31, 2003,
2002 and 2001 Notes to financial statements  2.
    
    Financial statement schedulesNone.All required information is in the financial statements or the notes
thereto, or is not applicable or required.3.
    
    Exhibits The exhibits listed on the accompanying index are filed or
incorporated by reference as part of this annual report.  (b)
    
    Reports on Form 8-K None. 13




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##### Table of Contents



SIGNATURES Pursuant to the requirements of Section 13 or 15(d) of the Securities
Exchange Act of 1934, the Registrant has duly caused this report to be signed
on its behalf by the undersigned, thereto duly authorized. Mewbourne Energy Partners 00-A, L.P.By:
    
    Mewbourne Development CorporationManaging General PartnerBy:
    
    /s/ Curtis W. MewbourneCurtis W. MewbournePresident and Director(Principal Executive Officer)
 Pursuant to the requirements of the Securities Exchange Act of 1934, this
report has been signed below by the following persons on behalf of the
Registrant and in the capacities and on the date indicated. /s/ Curtis W. Mewbourne
Curtis W. Mewbourne
    
    President/Director
    
    March 29, 2004/s/ J. Roe Buckley
J. Roe Buckley
    
    Vice President/Chief
Financial Officer
    
    March 29, 2004/s/ Alan Clark
Alan Clark
    
    Treasurer
    
    March 29, 2004/s/ Dorothy M. Cuenod
Dorothy M. Cuenod
    
    Director
    
    March 29, 2004/s/ Ruth M. Buckley
Ruth M. Buckley
    
    Director
    
    March 29, 2004/s/ Julie M. Greene
Julie M. Greene
    
    Director
    
    March 29, 2004
 Supplemental Information to be Furnished With Reports Filed Pursuant to Section
15(d) of the Act by Registrants Which Have Not Registered Securities Pursuant
to Section 12 of the Act No annual report or proxy material has been sent to the Registrants security
holders. 14




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##### Table of Contents



MEWBOURNE ENERGY PARTNERS 00-A, L.P. FINANCIAL STATEMENTS WITH REPORT OF INDEPENDENT AUDITORS For the years ended December 31, 2003, 2002 and 2001 15




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##### Table of Contents



Report of Independent Auditors To the Partners of
Mewbourne Energy Partners 00-A, L.P.
and to the Board of Directors of
Mewbourne Development Corporation: In our opinion, the accompanying balance sheets and the related statements of
income (loss), of changes in partners capital and of cash flows present
fairly, in all material respects, the financial position of Mewbourne Energy
Partners 00-A, L.P. at December 31, 2003 and 2002, and the results of its
operations and its cash flows for the years ended December 31, 2003, 2002 and
2001, in conformity with accounting principles generally accepted in the United
States of America. These financial statements are the responsibility of the
Partnerships management; our responsibility is to express an opinion on these
financial statements based on our audits. We conducted our audits in
accordance with auditing standards generally accepted in the United States of
America which require that we plan and perform the audit to obtain reasonable
assurance about whether the financial statements are free of material
misstatement. An audit includes examining, on a test basis, evidence
supporting the amounts and disclosures in the financial statements, assessing
the accounting principles used and significant estimates made by management,
and evaluating the overall financial statement presentation. We believe that
our audits provide a reasonable basis for our opinion. As discussed in Note 1 to the consolidated financial statements, the Company
adopted the provisions of Statement of Financial Accounting Standard No. 143,
Accounting for Asset Retirement Obligations, as of January 1, 2003 and
changed the manner in which it accounts for asset retirement costs. /s/ PricewaterhouseCoopers LLP Dallas, Texas
March 29, 2004 16




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##### Table of Contents



Mewbourne Energy Partners 00-A, L. P. 
 BALANCE SHEETS
December 31, 2003 and 2002 2003
    
    2002ASSETSCash
    
    $
    281
    
    
    $
    175Accounts receivable, affiliates
    
    
    277,695
    
    
    
    472,581Total current assets
    
    
    277,976
    
    
    
    472,756Oil and gas properties at cost,
full cost method
    
    
    10,367,277
    
    
    
    10,057,696Less accumulated depreciation,
depletion and amortization
    
    
    (6,327,621
    )
    
    
    (5,837,618
    )4,039,656
    
    
    
    4,220,078Total assets
    
    $
    4,317,632
    
    
    $
    4,692,834LIABILITIES AND PARTNERS CAPITALAccounts payable, affiliate
    
    $
    107,076
    
    
    $
    115,749Asset retirement obligation
plugging liability
    
    
    184,665
    
    
    
    0Partners capitalGeneral partners
    
    
    3,831,843
    
    
    
    4,356,470Limited partners
    
    
    194,048
    
    
    
    220,615Total partners capital
    
    
    4,025,891
    
    
    
    4,577,085Total liabilities and partners
capital
    
    $
    4,317,632
    
    
    $
    4,692,834
 The accompanying notes are an integral
part of the financial statements. 17




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##### Table of Contents



Mewbourne Energy Partners 00-A, L. P. 
 STATEMENTS OF INCOME (LOSS)
For the years ended December 31, 2003, 2002 and 2001 2003
    
    2002
    
    2001Revenues and other income:Oil and gas sales
    
    $
    2,494,634
    
    
    $
    1,955,985
    
    
    $
    4,419,274Interest income
    
    
    634
    
    
    
    4,782
    
    
    
    47,6462,495,268
    
    
    
    1,960,767
    
    
    
    4,466,920Expenses:Lease operating expense
    
    
    291,235
    
    
    
    359,649
    
    
    
    265,560Production taxes
    
    
    177,996
    
    
    
    151,292
    
    
    
    333,883Administrative and general expense
    
    
    116,798
    
    
    
    79,134
    
    
    
    149,863Depreciation, depletion and
amortization
    
    
    545,012
    
    
    
    691,224
    
    
    
    1,846,113Cost ceiling write-down
    
    
    0
    
    
    
    0
    
    
    
    3,271,996Asset retirement obligation accretion
    
    
    7,522
    
    
    
    0
    
    
    
    01,138,563
    
    
    
    1,281,299
    
    
    
    5,867,415Income (loss) before cumulative effect
of accounting change
    
    
    1,356,705
    
    
    
    679,468
    
    
    
    (1,400,495
    )Cumulative effect of accounting change
    
    
    41,791
    
    
    
    0
    
    
    
    0Net income (loss)
    
    $
    1,398,496
    
    
    $
    679,468
    
    
    $
    (1,400,495
    )Allocation
of net income (loss):General partners
    
    $
    1,331,088
    
    
    $
    646,718
    
    
    $
    (1,332,991
    )Limited partners
    
    $
    67,408
    
    
    $
    32,750
    
    
    $
    (67,504
    )Basic and diluted income (loss)
per limited and general partner
interest (10,000 outstanding) before
cumulative effect of accounting change
    
    $
    135.67
    
    
    $
    67.95
    
    
    $
    (140.05
    )Cumulative effect of accounting change
    
    $
    4.18
    
    
    $
    0
    
    
    $
    0Basic and diluted net income (loss) per
limited and general partner interest
    
    $
    139.85
    
    
    $
    67.95
    
    
    $
    (140.05
    )
 The accompanying notes are an integral
part of the financial statements. 18




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##### Table of Contents



Mewbourne Energy Partners 00-A, L. P. 
 STATEMENTS OF CHANGES IN PARTNERS CAPITAL
For the years ended December 31, 2003, 2002 and 2001 General
    
    LimitedPartners
    
    Partners
    
    TotalBalance at December 31, 2000
    
    $
    9,640,884
    
    
    $
    488,223
    
    
    $
    10,129,107Cash distributions
    
    
    (3,169,494
    )
    
    
    (160,506
    )
    
    
    (3,330,000
    )Net loss
    
    
    (1,332,991
    )
    
    
    (67,504
    )
    
    
    (1,400,495
    )Balance at December 31, 2001
    
    
    5,138,399
    
    
    
    260,213
    
    
    
    5,398,612Cash distributions
    
    
    (1,428,647
    )
    
    
    (72,348
    )
    
    
    (1,500,995
    )Net income
    
    
    646,718
    
    
    
    32,750
    
    
    
    679,468Balance at December 31, 2002
    
    $
    4,356,470
    
    
    $
    220,615
    
    
    $
    4,577,085Cash distributions
    
    
    (1,855,715
    )
    
    
    (93,975
    )
    
    
    (1,949,690
    )Net income
    
    
    1,331,088
    
    
    
    67,408
    
    
    
    1,398,496Balance at December 31, 2003
    
    $
    3,831,843
    
    
    $
    194,048
    
    
    $
    4,025,891
 The accompanying notes are an integral
part of the financial statements. 19




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##### Table of Contents



Mewbourne Energy Partners 00-A, L. P. 
 STATEMENTS OF CASH FLOWS
For the years ended December 31, 2003, 2002 and 2001 2003
    
    2002
    
    2001Cash flows
from operating activities:Net income (loss)
    
    $
    1,398,496
    
    
    $
    679,468
    
    
    $
    (1,400,495
    )Adjustment to reconcile net income
(loss) to net cash provided by
operating activities:Cumulative effect of accounting
change
    
    
    (41,791
    )
    
    
    0
    
    
    
    0Depreciation, depletion and
amortization
    
    
    545,012
    
    
    
    691,224
    
    
    
    1,846,113Cost ceiling write-down
    
    
    0
    
    
    
    0
    
    
    
    3,271,996Asset retirement accretion
    
    
    7,522
    
    
    
    0
    
    
    
    0Changes in operating assets
and liabilities:Accounts receivable, affiliate
    
    
    194,886
    
    
    
    (136,595
    )
    
    
    (252,375
    )Accounts payable, affiliate
    
    
    (8,673
    )
    
    
    91,513
    
    
    
    17,690Net cash provided by operating
activities
    
    
    2,095,452
    
    
    
    1,325,610
    
    
    
    3,482,929Cash flows from investing activities:Purchase of oil and gas properties
    
    
    (145,656
    )
    
    
    (502,721
    )
    
    
    (2,047,590
    )Net cash used in investing
activities
    
    
    (145,656
    )
    
    
    (502,721
    )
    
    
    (2,047,590
    )Cash flows from financing activities:Cash distributions to partners
    
    
    (1,949,690
    )
    
    
    (1,500,995
    )
    
    
    (3,330,000
    )Net cash provided by (used in)
financing activities
    
    
    (1,949,690
    )
    
    
    (1,500,995
    )
    
    
    (3,330,000
    )Net increase (decrease) in cash
    
    
    106
    
    
    
    (678,106
    )
    
    
    (1,894,661
    )Cash, beginning of period
    
    
    175
    
    
    
    678,281
    
    
    
    2,572,942Cash, end of period
    
    $
    281
    
    
    $
    175
    
    
    $
    678,281
 The accompanying notes are an integral
part of the financial statements. 20




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##### Table of Contents



MEWBOURNE ENERGY PARTNERS 00-A, L.P.
NOTES TO FINANCIAL STATEMENTS  1.
    
    Significant Accounting Policies:Accounting for Oil and Gas Producing Activities Mewbourne Energy Partners 00-A, L.P., (the Partnership), a Delaware limited
partnership engaged primarily in oil and gas development and production in
Texas, Oklahoma, New Mexico and Kansas, was organized on February 15, 2000.
The offering of limited and general partnership interests began May 5, 2000 as
a part of an offering registered under the name Mewbourne Energy Partners 99-00
Drilling Programs, (the Program), and concluded October 31, 2000, with total
investor contributions of $10,000,000 being sold to 354 subscribers of which
$9,518,000 were sold to 334 subscribers as general partner interests and
$482,000 were sold to 20 subscribers as limited partner interests. The Programs sole business is the development and production of oil and gas
with a concentration on gas. Substantially all of the Programs gas reserves
are being sold regionally in the spot market. Due to the highly competitive
nature of the spot market, prices are subject to wide seasonal and regional
pricing fluctuations. In addition, such spot market sales are generally
short-term in nature and are dependent upon obtaining transportation services
provided by pipelines. The prices received for the Programs oil and gas are
subject to influences such as global consumption and supply trends. The Partnership follows the full-cost method of accounting for its oil and gas
activities. Under the full-cost method, all productive and nonproductive costs
incurred in the acquisition, exploration and development of oil and gas
properties are capitalized. Depreciation, depletion and amortization of oil
and gas properties subject to amortization is computed on the
units-of-production method based on the proved reserves underlying the oil and
gas properties. No capitalized costs were excluded from amortization for the
years ended December 31, 2003, 2002 and 2001. Proceeds from the sale or other
disposition of properties are credited to the full cost pool. Gains and losses
are not recognized unless such adjustments would significantly alter the
relationship between capitalized costs and the proved oil and gas reserves.
Capitalized costs are subject to an annual ceiling test that limits such costs
to the aggregate of the present value of future net cash flows of proved
reserves and the lower of cost or fair value of unproved properties. A cost
ceiling write-down of $3,271,996 was recorded for the year ended December 31,
2001. Significant estimates inherent in the Registrants financial statements include
the estimate of oil and gas reserves as reported in the footnotes to the
financial statements. Changes in oil and gas prices, changes in production
estimates and the success or failure of future development activities could
have a significant effect on reserve estimates. The reserve estimates directly
impact the computation of depreciation, depletion and amortization, and the
ceiling test for the Registrants oil and gas properties. The preparation of financial statements in conformity with generally accepted
accounting principles requires management to make estimates and assumptions
that affect the reported amounts of assets and liabilities and disclosure of
contingent assets and liabilities at the date of the financial statements and
the reported amounts of revenues and expenses during the reporting period.
Actual results could differ from those estimates. Cash The Partnership maintains all its cash in one financial institution. Asset Retirement Obligations On January 1, 2003, the Partnership adopted Statement of Financial Accounting
Standard No. 143 (FAS 143), Accounting for Asset Retirement Obligations.
This statement changes financial accounting and reporting obligations
associated with the retirement and disposal of long-lived assets, including the
Partnerships oil and gas properties, and the associated asset retirement
costs. 21




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##### Table of Contents



A liability for the estimated fair value of the future plugging and abandonment
costs is recorded with a corresponding increase in the full cost pool at the
time a new well is drilled. Depreciation expense associated with estimated
plugging and abandonment costs is recognized in accordance with the full cost
methodology. The Partnership estimates a liability for plugging and abandonment costs based
on historical experience and estimated well life. The liability is discounted
using the credit-adjusted risk-free rate. Revisions to the liability could
occur due to changes in well plugging and abandonment costs or well useful
lives, or if federal or state regulators enact new well restoration
requirements. The Partnership recognizes accretion expense in connection with
the discounted liability over the remaining life of the well. Upon adoption of FAS 143 on January 1, 2003, the Partnership recorded a
discounted liability of $174,713, increased the net full cost pool by $216,505
and recognized a one-time cumulative effect adjustment of $(41,791). The following pro forma data summarizes our net loss as if the provisions of
SFAS 143 had been applied as of January 1, 2001: Year Ended
    
    Year EndedDecember 31, 2001
    
    December 31, 2002Net income (loss), as reported
    
    $
    (1,400,495
    )
    
    $
    679,468Pro forma adjustments to reflect retroactive
adoption of SFAS 143
    
    
    (7,278
    )
    
    
    3,323Pro forma net income (loss)
    
    $
    (1,407,773
    )
    
    $
    682,791
 A reconciliation of the Partnerships liability for well plugging and abandonment costs for the year ended December 31, 2003, is as follows: Balance upon adoption at January 1, 2003
    
    $
    174,713Liabilities incurred
    
    
    2,430Accretion expense
    
    
    7,522Balance at December 31, 2003
    
    $
    184,665
 Oil and Gas Sales The Programs oil and condensate production is sold, title passed, and revenue
recognized at or near the Programs wells under short-term purchase contracts
at prevailing prices in accordance with arrangements which are customary in the
oil industry. Sales of gas applicable to the Programs interest are recorded
as revenue when the gas is metered and title transferred pursuant to the gas
sales contracts covering the Programs interest in gas reserves. The
Partnership uses the sales method to recognize oil and gas revenue whereby
revenue is recognized for the amount of production taken regardless of the
amount for which the Partnership is entitled based on its working interest

ownership. As of December 31, 2003, 2002 and 2001, no material gas imbalances
between the Partnership and other working interest owners existed. Income Taxes The Partnership is treated as a partnership for income tax purposes, and as a
result, income of the Partnership is reported on the tax returns of the
partners and no recognition is given to income taxes in the financial
statements. Reclassifications Certain reclassifications have been made to the prior year balances to conform
to current year presentation.  2.
    
    Organization and Related Party Transactions: The Partnership was organized on February 15, 2000. Mewbourne Development
Corporation (MD) is managing general partner and Mewbourne Oil Company (MOC) is
operator of oil and 22




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##### Table of Contents



gas properties owned by the Partnership. Mewbourne
Holdings, Inc. is the parent of both MD and MOC. Substantially all
transactions are with MD and MOC. Reimbursement to MOC for supervision and other operator charges totaled
$115,555, $175,577, and $614,646 for the years ended December 31, 2003, 2002
and 2001,respectively. Services and operator charges are billed in accordance
with the program and partnership agreements. In general, during any particular calendar year the total amount of
administrative expenses allocated to the Partnership shall not exceed the
greater of (a) 3.5% of the Partnerships gross revenue from the sale of oil and
natural gas production during each year (calculated without any deduction for
operating costs or other costs and expenses) or (b) the sum of $50,000 plus
 .25% of the capital contributions of limited and general partners. Under this
arrangement, $96,318, $62,253, and $140,581 were allocated to the Partnership
during the years ended December 31, 2003, 2002 and 2001, respectively. The Partnership participates in oil and gas activities through an income tax
partnership, the Program. The Partnership and MD are parties to the Program
agreement. The costs and revenues of the Program are allocated to MD and the
Partnership as follows: Partnership
    
    MDRevenues:Proceeds from disposition of depreciable and
depletable properties
    
    
    60
    %
    
    
    40
    %All other revenues
    
    
    60
    %
    
    
    40
    %Costs and expenses:Organization and offering costs (1)
    
    
    0
    %
    
    
    100
    %Lease acquisition costs (1)
    
    
    0
    %
    
    
    100
    %Tangible and intangible drilling costs (1)
    
    
    100
    %
    
    
    0
    %Operating costs, reporting and legal
expenses, general and administrative
expenses and all other costs
    
    
    60
    %
    
    
    40
    %
 (1) As noted above, pursuant to the Program, MD must contribute 100% of
organization and offering costs and lease acquisition costs which will
approximate 30% of total capital costs. To the extent that organization and
offering costs and lease acquisition costs are less that 30% of total capital
costs, MD is responsible for tangible drilling costs until its share of the
Programs total capital costs reaches approximately 30%. The partnerships financial statements reflect its respective proportionate
interest in the Program. 3. Reconciliation of Net Income (Loss) Per Statements of Income (Loss) With Net
Income Per Federal Income Tax Return: The following is a reconciliation of net income (loss) per statements of income
(loss) with the net income per federal income tax return for the years
ended December 31, 2003, 2002 and 2001: 2003
    
    2002
    
    2001Net income (loss)per statement of
income (loss)
    
    $
    1,398,496
    
    
    $
    679,468
    
    
    $
    (1,400,495
    )Intangible development costs
capitalized for financial
reporting purposes and expensed
for tax reporting purposes
    
    
    (77,944
    )
    
    
    (330,853
    )
    
    
    (1,261,864
    )Dry hole costs capitalized for
financial reporting purposes
and expensed for tax reporting
purposes
    
    
    (135
    )
    
    
    (192,476
    )
    
    
    (124,459
    )Depreciation, depletion and
amortization for financial
reporting purposes over amounts
for tax reporting purposes
    
    
    324,281
    
    
    
    399,836
    
    
    
    1,632,066
 23




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##### Table of Contents



2003
    
    2002
    
    2001Cost ceiling write-down for
financial reporting purposes
    
    
    0
    
    
    
    0
    
    
    
    3,271,996Gain on sale of oil and gas equipment
recognized for tax purposes
    
    
    24,420
    
    
    
    18,237
    
    
    
    10,081ARO accretion expense for
financial reporting purposes
    
    
    7,522
    
    
    
    0
    
    
    
    0Change in accounting principles
for financial reporting purposes
    
    
    (41,791
    )
    
    
    0
    
    
    
    0Other
    
    
    0
    
    
    
    (43,987
    )
    
    
    43,987Net income per federal income tax
return before tentative tax depletion
    
    $
    1,634,849
    
    
    $
    530,225
    
    
    $
    2,171,312
 The Partnerships financial reporting bases of its net assets exceeded the tax
bases of its net assets by $3,443,237, $3,476,392, and $3,324,536 at December
31, 2003, 2002 and 2001, respectively.  4.
    
    Recently Issued Accounting Standards: In June 2002, the Financial Accounting Standards Board issued Statement of
Financial Accounting Standards No. 146 (FAS 146), Accounting for Costs
Associated with Exit or Disposal Activities. This Statement addresses
financial accounting and reporting for costs associated with exit or disposal
activities and is effective for the Partnership beginning January 1, 2003. The
adoption of FAS 146 did not have a material impact on the Partnerships
financial statements.  5.
    
    Supplemental Oil and Gas Information (Unaudited): The tables presented below provide supplemental information about oil and
natural gas exploration and production activities as defined by SFAS No. 69,
Disclosures about Oil an Gas Producing Activities. Costs Incurred and Capitalized Costs: Costs incurred in oil and natural gas acquisition, exploration and development
activities for the years ended December 31, 2003, 2002 and 2001: 2003
    
    2002
    
    2001Costs incurred for the year:Development
    
    $
    145,656
    
    
    $
    502,721
    
    
    $
    2,062,541
 Capitalized costs related to oil and natural gas acquisition, exploration and
development activities at December 31, 2003 and 2002 are as follows: 2003
    
    2002Cost of oil and natural gas properties
at year end:Producing assets-Proved properties
    
    $
    10,203,352
    
    
    $
    10,057,696Asset retirement obligation
    
    
    163,925
    
    
    
    0Total capitalized cost
    
    
    10,367,277
    
    
    
    10,057,696Accumulated depletion
    
    
    (6,327,621
    )
    
    
    (5,837,618
    )Net capitalized costs
    
    $
    4,039,656
    
    
    $
    4,220,078
 Depreciation, depletion, and amortization per one thousand cubic feet of gas
equivalent was $1.17, $1.08, and $1.55 for the years ended
December 31, 2003, 2002,
and 2001, respectively. Estimated Net Quantities of Proved Oil and Gas Reserves Reserve estimates as well as certain information regarding future production
and discounted cash flows were determined by the Partnerships independent
petroleum consultants and MOCs petroleum reservoir engineers. The Partnership
considers reserve estimates to be reasonable, however, due to inherent
uncertainties and the limited nature of reservoir data, estimates of oil and
gas reserves are imprecise and subject to change over time as additional
information becomes available. 24




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##### Table of Contents



There have been no favorable or adverse events that have caused a significant
change in estimated proved reserves since December 31, 2003. The Partnership
has no long-term supply agreements or contracts with governments or authorities
in which it acts as producer nor does it have any interest in oil and gas
operations accounted for by the equity method. All reserves are located
onshore within the United States. Proved Reserves: Crude Oil
    
    Natural Gasand Condensate
    
    (Thousands(bbls of Oil)
    
    of Cubic Feet)Balance at December 31, 2000
    
    
    33,000
    
    
    
    652,000Revisions to previous estimates
    
    
    (22,000
    )
    
    
    (  250,000
    )Extension, discoveries and other additions
    
    
    51,000
    
    
    
    4,823,000Purchase of minerals in place
    
    
    0
    
    
    
    5,000Production
    
    
    ( 8,000
    )
    
    
    (1,141,000
    )Balance at December 31, 2001 (1)
    
    
    54,000
    
    
    
    4,089,000Revisions to previous estimates
    
    
    24,000
    
    
    
    (   65,000
    )Extension, discoveries and other additions
    
    
    7,000
    
    
    
    132,000Production
    
    
    (11,000
    )
    
    
    (  572,000
    )Balance at December 31, 2002 (1)
    
    
    74,000
    
    
    
    3,584,000Revisions to previous estimates
    
    
    (9,000
    )
    
    
    (  378,000
    )Extension, discoveries and other additions
    
    
    16,000
    
    
    
    138,000Production
    
    
    (21,000
    )
    
    
    (  340,000
    )Balance at December 31, 2003 (1)
    
    
    60,000
    
    
    
    3,004,000
  (1)
    
    All of these reserves are categorized as proved developed as of
December 31, 2003, 2002, and 2001. Standardized Measure of Discounted Future Net Cash Flows: For the years ended December 31, 2003, 2002 and 2001 The Standardized measure of discounted future net cash flows from estimated
production of proved oil and gas reserves is presented in accordance with the
provisions of Statement of Financial Accounting Standards No. 69, Disclosures
about Oil and Gas Producing Activities (SFAS No. 69). In computing this data,
assumptions other than those mandated by SFAS No. 69 could produce
substantially different results. The Partnership cautions against viewing this
information as a forecast of future economic conditions,revenues or fair value. The standardized measure has been prepared assuming year-end selling prices,
year end development and production cost and a 10 percent annual discount rate.
No future income tax expense has been provided for the Partnership since it
incurs no income tax liability. (See Significant Accounting Policies  Income
Taxes in Note 1 to the Financial Statements.) The year-end prices were $31.32
per barrel of oil and $6.26 per MCF of gas as of December 31, 2003, $28.03 per
barrel of oil and $4.16 per MCF of gas
as of December 31, 2002, $17.52 per barrel of oil and $2.27 per MCF of gas as
of December 31, 2001. 2003
    
    2002
    
    2001Future cash inflows
    
    $
    20,035,562
    
    
    $
    17,015,601
    
    
    $
    9,866,225Future production cost
    
    
    (6,029,142
    )
    
    
    (5,436,222
    )
    
    
    (3,305,701
    )Future development cost (1)
    
    
    (6,793
    )
    
    
    (112,269
    )
    
    
    (306,238
    )Future net cash flows
    
    
    13,999,627
    
    
    
    11,467,110
    
    
    
    6,254,286Discount at 10 percent
    
    
    (6,445,183
    )
    
    
    (4,691,334
    )
    
    
    (1,845,705
    )Standardized measure
    
    $
    7,554,444
    
    
    $
    6,775,776
    
    
    $
    4,408,581
   (1)
    
    2003 includes $79,582 of undiscounted future asset retirement income
estimated as of
December 31, 2003 using current estimates of future abandonment costs and
salvage income. 25




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##### Table of Contents



See Note 1. Significant Accounting Policies for corresponding
information concerning our
discounted asset retirement obligations. Summary of Changes in the Standardized Measure 2003
    
    2002
    
    2001Balance, beginning of period
    
    $
    6,775,776
    
    
    $
    4,408,581
    
    
    $
    4,539,991Change in value of previous
years reserves due to:Sale of oil and gas production,
net of related cost
    
    
    (2,025,403
    )
    
    
    (1,445,044
    )
    
    
    (3,819,831
    )Extension, discoveries and
improved recovery, less
related cost
    
    
    562,006
    
    
    
    306,715
    
    
    
    5,837,247Accretion of discount
    
    
    677,578
    
    
    
    440,858
    
    
    
    453,999Estimated development costs incurred
during the year
    
    
    56,714
    
    
    
    347,262
    
    
    
    0Change in estimated future
development cost
    
    
    48,762
    
    
    
    (153,293
    )
    
    
    (306,238
    )Revisions of previous estimates
    
    
    (998,396
    )
    
    
    116,194
    
    
    
    (852,069
    )Net change in price
    
    
    3,143,437
    
    
    
    3,594,256
    
    
    
    (1,332,690
    )Timing and other
    
    
    (686,030
    )
    
    
    (839,753
    )
    
    
    (111,828
    )Balance, end of period
    
    $
    7,554,444
    
    
    $
    6,775,776
    
    
    $
    4,408,581
 26




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##### Table of Contents



MEWBOURNE ENERGY PARTNERS 00-A, L.P. INDEX TO EXHIBITS The following documents are incorporated by reference in response to Item
14(a)3. Exhibit No.
    
    Description3.1
    
    Form of Certificate of Limited Partnership
(filed as Exhibit 3.1 to Registration
Statement on Form S-1, File No. 333-76911
and incorporate herein by reference)3.2
    
    Form of Certificate of Amendment of the
Certificate of Limited Partnership
(filed as Exhibit 3.2 to Registration
Statement on Form S-1, File No. 333-76911
and incorporated herein by reference)4.1
    
    Form of Agreement of Partnership
(filed as Exhibit 4.1 to Registration
Statement on Form S-1, File No. 333-76911
and incorporated herein by reference)4.1.2
    
    Amendment to Agreement of
Partnership (filed as Exhibit 4.1.2 to Form 10-K,
filed March 2001)4.1.3
    
    Amendment to and Restated Agreement of
Partnership (filed as Exhibit 4.1.3 to Form 10-K,
filed March 2002)10.1
    
    Form of Drilling Program Agreement
(filed as Exhibit 10.1 to Registration
Statement on Form S-1, File No. 333-76911
and incorporated herein by reference)10.3
    
    Form of Operating Agreement
(filed as Exhibit 10.3 to Registration
Statement on Form S-1, File No. 333-76911
and incorporated herein by reference)31.1

Certification of CEO Pursuant to Section 302 of Sarbanes-Oxley Act of 2002.31.2

Certification of CFO Pursuant to Section 302 of Sarbanes-Oxley Act of 2002.32.1

Certification of CEO Pursuant to Section 906 of Sarbanes-Oxley Act of 2002.32.2

Certification of CFO Pursuant to Section 906 of Sarbanes-Oxley Act of 2002.