BALANCE SHEETS (USD $) In Thousands	Sep. 30, 2011	Dec. 31, 2010
ASSETS
Cash and cash equivalents	$ 4,746	$ 2,637
Accounts receivable, net of allowance for doubtful accounts of $19 as of September 30, 2011 and $11 as of December 31, 2010	195	311
Investments in equipment and leases, net of accumulated depreciation of $39,962 as of September 30, 2011 and $41,618 as of December 31, 2010	7,836	8,760
Other assets	9	7
Total assets	12,786	11,715
Accounts payable and accrued liabilities:
General Partner	651	504
Other	451	271
Unearned operating lease income	426	102
Total liabilities	1,528	877
Partners' capital:
General Partner
Limited Partners	11,258	10,838
Total Partners' capital	11,258	10,838
Total liabilities and Partners' capital	$ 12,786	$ 11,715