Allowance for Credit Losses (Tables)

9 Months Ended

Sep. 30, 2012

Activity in Allowance for Doubtful Accounts

Activity in the allowance for credit losses consists of the following (in thousands):

	Accounts Receivable Allowance for Doubtful Accounts					Valuation Adjustments on Financing Receivables		Total Allowance for Credit Losses
	Finance Leases			Operating Leases		Finance Leases
Balance December 31, 2010	$	10		$	1	$	—	$	11
Provision		—			—		—		—
Balance December 31, 2011		10			1		—		11
(Reversal of provision) provision		(10	)		117		—		107
Balance September 30, 2012	$	—		$	118	$	—	$	118

Recorded Investment in Financing Receivables

The Partnership’s recorded investment in financing receivables at September 30, 2012 and December 31, 2011 are as follows (in thousands):

September 30, 2012	Finance Leases		Total
Allowance for credit losses:
Ending balance	$	—	$	—
Ending balance: individually evaluated for impairment	$	—	$	—
Ending balance: collectively evaluated for impairment	$	—	$	—
Ending balance: loans acquired with deteriorated credit quality	$	—	$	—
Financing receivables:
Ending balance	$	255	$	255
Ending balance: individually evaluated for impairment	$	255	$	255
Ending balance: collectively evaluated for impairment	$	—	$	—
Ending balance: loans acquired with deteriorated credit quality	$	—	$	—

December 31, 2011	Finance Leases		Total
Allowance for credit losses:
Ending balance	$	—	$	—
Ending balance: individually evaluated for impairment	$	—	$	—
Ending balance: collectively evaluated for impairment	$	—	$	—
Ending balance: loans acquired with deteriorated credit quality	$	—	$	—
Financing receivables:
Ending balance	$	405	$	405
Ending balance: individually evaluated for impairment	$	405	$	405
Ending balance: collectively evaluated for impairment	$	—	$	—
Ending balance: loans acquired with deteriorated credit quality	$	—	$	—

Financing Receivables by Credit Quality Indicator and by Class

At September 30, 2012 and December 31, 2011, the Partnership’s financing receivables by credit quality indicator and by class of financing receivables are as follows (in thousands):

	Finance Leases
	September 30, 2012		December 31, 2011
Pass	$	255	$	405
Special mention		—		—
Substandard		—		—
Doubtful		—		—
Total	$	255	$	405

Net Investment in Financing Receivables by Age

At September 30, 2012 and December 31, 2011, investment in financing receivables is aged as follows (in thousands):

September 30, 2012	30 – 59 Days Past Due		60 – 89 Days Past Due		Greater Than 90 Days		Total Past Due		Current		Total Financing Receivables		Recorded Investment >90 Days and Accruing
Finance leases	$	—	$	—	$	—	$	—	$	255	$	255	$	—

December 31, 2011	30 – 59 Days Past Due		60 – 89 Days Past Due		Greater Than 90 Days		Total Past Due		Current		Total Financing Receivables		Recorded Investment >90 Days and Accruing
Finance leases	$	—	$	—	$	—	$	—	$	405	$	405	$	—