STATEMENTS OF INCOME (USD $) In Thousands, except Share data, unless otherwise specified	12 Months Ended
	Dec. 31, 2011	Dec. 31, 2010
Leasing activities:
Operating leases	$ 4,063	$ 4,286
Direct financing leases	272	329
Gain on sales of assets	315	751
Other	51	17
Total revenues	4,701	5,383
Expenses:
Depreciation of operating lease assets	963	1,627
Marine vessel maintenance and other operating costs	159	469
Cost reimbursements to General Partner	750	750
Equipment and incentive management fees to General Partner	208	193
Railcar and equipment maintenance	670	499
Professional fees	87	190
Insurance	(13)	156
Outside services	65	64
Other management fees	152	333
Equipment storage	59	153
Franchise fees and state taxes	83
Freight and shipping	250	6
Provision for credit losses		10
Property taxes	15	158
Other	148	132
Total operating expenses	3,596	4,740
Income from operations	1,105	643
Other loss, net	(9)	(1)
Net income	1,096	642
Net income:
General Partner	304	304
Limited Partners	792	338
Net income	$ 1,096	$ 642
Net income per Limited Partnership Unit	0.05	0.02
Weighted average number of Units outstanding	14,985,550	14,985,550