Balance Sheets (USD $) In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
ASSETS
Cash and cash equivalents	$ 1,662	$ 686
Accounts receivable, net of allowance for doubtful accounts of $150 as of December 31, 2013 and $133 as of December 31, 2012	167	652
Investments in equipment and leases, net of accumulated depreciation of $33,625 as of December 31, 2013 and $38,658 as of December 31, 2012	5,643	6,765
Prepaid expenses and other assets	22	17
Total assets	7,494	8,120
Accounts payable and accrued liabilities:
General Partner	190	420
Other	347	421
Unearned operating lease income	28	98
Total liabilities	565	939
Commitments and contingencies
Partners' capital:
General Partner
Limited Partners	6,929	7,181
Total Partners' capital	6,929	7,181
Total liabilities and Partners' capital	$ 7,494	$ 8,120