Statements of Cash Flows (USD $) In Thousands, unless otherwise specified	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Operating activities:
Net income	$ 184	$ 539	$ 318	$ 966
Adjustments to reconcile net income to cash provided by operating activities:
Gain on sales of assets	(14)	(125)	(53)	(154)
Depreciation of operating lease assets	105	120	219	243
Provision for credit losses	81	63	194	261
Changes in operating assets and liabilities:
Accounts receivable	153	(92)	241	(135)
Prepaid expenses and other assets	(8)	(9)	(5)	(9)
Accounts payable, General Partner	(37)	(46)	(190)	(361)
Accounts payable, Other	(21)	(27)	(132)	(52)
Unearned lease income	(123)	(54)	(62)	(8)
Net cash provided by operating activities	320	369	530	751
Investing activities:
Proceeds from sales of lease assets	23	165	85	210
Principal payments received on direct financing leases	65	47	132	90
Net cash provided by investing activities	88	212	217	300
Financing activities:
Net cash provided by financing activities
Net increase in cash and cash equivalents	408	581	747	1,051
Cash and cash equivalents at beginning of period	1,025	1,824	686	1,354
Cash and cash equivalents at end of period	1,433	2,405	1,433	2,405
Supplemental disclosures of cash flow information:
Cash paid during the period for taxes	$ 39	$ 39	$ 40	$ 39