Sabine Pass LNG, L.P. - FORM 10-Q - XML - IDEA: XBRL DOCUMENT - November 4, 2011

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EXCEL - IDEA: XBRL DOCUMENT - Sabine Pass LNG, L.P.Financial_Report.xls
10-Q - Sabine Pass LNG, L.P.splng2011form10q3rdqtr.htm
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EX-32.1 - Sabine Pass LNG, L.P.splng20113rdqtrexhibit321.htm
EX-31.1 - Sabine Pass LNG, L.P.splng20113rdqtrexhibit311.htm
EX-32.2 - Sabine Pass LNG, L.P.splng20113rdqtrexhibit322.htm
EX-31.2 - Sabine Pass LNG, L.P.splng20113rdqtrexhibit312.htm
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Note 1 - Basis of Presentation
9 Months Ended
Sep. 30, 2011
Basis of Presentation [Abstract] 
Basis of Presentation and Significant Accounting Policies [Text Block]
Basis of Presentation

The accompanying unaudited Consolidated Financial Statements of Sabine Pass LNG, L.P. have been prepared in accordance with generally accepted accounting principles in the United States ("GAAP") for interim financial information and with Rule 10-01 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. As used in these Notes to Consolidated Financial Statements, the terms "Sabine Pass LNG," "we", "us" and "our" refer to Sabine Pass LNG, L.P. and its wholly owned subsidiaries, unless otherwise stated or indicated by context.

Results of operations for the three and nine months ended September 30, 2011 are not necessarily indicative of the results of operations that will be realized for the year ending December 31, 2011.

We are not a taxable entity for federal income tax purposes. As such, we do not directly pay federal income tax. Accordingly, no provision or liability for federal or state income taxes is included in the accompanying Consolidated Financial Statements. Our taxable income or loss, which may vary substantially from the net income or loss reported in the Consolidated Statements of Operations, is able to be included in the federal income tax returns of each partner.

Certain reclassifications have been made to prior period information to conform to the current presentation.  The reclassifications had no effect on our overall consolidated financial position, results of operations or cash flows.

For further information, refer to the consolidated financial statements and accompanying notes included in our Annual Report on Form 10-K for the year ended December 31, 2010.

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