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Statements of Cash Flows (USD $)
In Thousands, unless otherwise specified
3 Months Ended 6 Months Ended
Jun. 30, 2014
Jun. 30, 2013
Jun. 30, 2014
Jun. 30, 2013
Operating activities:        
Net income $ 107 $ 184 $ 288 $ 318
Adjustments to reconcile net income to cash provided by operating activities:        
Loss (gain) on sales of assets 19 (14) (45) (53)
Depreciation of operating lease assets 34 105 68 219
(Reversal of) provision for credit losses (2) 81 (5) 194
Changes in operating assets and liabilities:        
Accounts receivable 6 153 13 241
Prepaid expenses and other assets   (8) 5 (5)
Accounts payable, General Partner (49) (37) (104) (190)
Accounts payable, Other (53) (21) (68) (132)
Unearned lease income 1 (123) (1) (62)
Net cash provided by operating activities 63 320 151 530
Investing activities:        
Proceeds from sales of lease assets 47 23 138 85
Principal payments received on direct financing leases   65   132
Net cash provided by investing activities 47 88 138 217
Financing activities:        
Net cash provided by financing activities            
Net increase in cash and cash equivalents 110 408 289 747
Cash and cash equivalents at beginning of period 1,841 1,025 1,662 686
Cash and cash equivalents at end of period 1,951 1,433 1,951 1,433
Supplemental disclosures of cash flow information:        
Cash paid during the period for taxes $ 72 $ 39 $ 74 $ 40