Statements of Cash Flows (USD $) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011
Operating activities:
Net income	$ 734	$ 737	$ 1,700	$ 420
Adjustments to reconcile net income to cash provided by operating activities:
Gain on sales of assets	(3)	(102)	(157)	(181)
Depreciation of operating lease assets	120	186	363	795
(Reversal of) provision for doubtful accounts	(154)	(35)	107	8
Changes in operating assets and liabilities:
Accounts receivable	125	65	(10)	108
Prepaid expenses and other assets	(7)	(8)	(16)	(2)
Accounts payable:
General Partner	33	(78)	(328)	147
Other	(35)	(118)	(87)	30
Unearned lease income	(61)	195	(69)	324
Net cash provided by operating activities	752	842	1,503	1,649
Investing activities:
Proceeds from sales of lease assets	14	193	224	380
Principal payments received on direct financing leases	50	31	140	80
Net cash provided by investing activities	64	224	364	460
Financing activities:
Net cash provided by financing activities
Net increase in cash and cash equivalents	816	1,066	1,867	2,109
Cash and cash equivalents at beginning of period	2,405	3,680	1,354	2,637
Cash and cash equivalents at end of period	3,221	4,746	3,221	4,746
Supplemental disclosures of cash flow information:
Cash paid during the period for taxes		16	39	78
Schedule of non-cash transactions:
Improvements to operating lease equipment				$ 150