BALANCE SHEETS (USD $) In Thousands, unless otherwise specified	Mar. 31, 2012	Dec. 31, 2011
ASSETS
Cash and cash equivalents	$ 1,824	$ 1,354
Accounts receivable, net of allowance for doubtful accounts of $209 as of March 31, 2012 and $11 December 31, 2011	152	307
Investments in equipment and leases, net of accumulated depreciation of $39,099 as of March 31, 2012 and $39,106 as of December 31, 2011	7,367	7,549
Other assets	6	6
Total assets	9,349	9,216
Accounts payable and accrued liabilities:
General Partner	355	670
Other	391	416
Unearned operating lease income	293	247
Total liabilities	1,039	1,333
Commitments and contingencies
Partners' capital:
General Partner
Limited Partners	8,310	7,883
Total Partners' capital	8,310	7,883
Total liabilities and Partners' capital	$ 9,349	$ 9,216