Balance Sheets (USD $) In Thousands, unless otherwise specified	Mar. 31, 2014	Dec. 31, 2013
ASSETS
Cash and cash equivalents	$ 1,841	$ 1,662
Accounts receivable, net of allowance for doubtful accounts of $147 as of March 31, 2014 and $150 as of December 31, 2013	163	167
Investments in equipment and leases, net of accumulated depreciation of $33,402 as of March 31, 2014 and $33,625 as of December 31, 2013	5,582	5,643
Prepaid expenses and other assets	17	22
Total assets	7,603	7,494
Accounts payable and accrued liabilities:
General Partner	135	190
Other	332	347
Unearned operating lease income	26	28
Total liabilities	493	565
Commitments and contingencies
Partners' Capital:
General Partner
Limited Partners	7,110	6,929
Total Partners' capital	7,110	6,929
Total liabilities and Partners' capital	$ 7,603	$ 7,494