Allowance for Credit Losses

9 Months Ended

Sep. 30, 2014

Allowance for Credit Losses [Abstract]

Allowance for Credit Losses

3.  Allowance for credit losses:

The Partnership’s allowance for credit losses are as follows (in thousands):

		Accounts Receivable Allowance for Doubtful Accounts				Valuation Adjustments on Financing Receivables		Total Allowance for Credit Losses
		Finance Leases		Operating Leases		Finance Leases
Balance December 31, 2012	$	-	$	133	$	-	$	133
Provision		-		17		-		17
Balance December 31, 2013		-		150		-		150
Reversal of provision		-		(4)		-		(4)
Balance September 30, 2014	$	-	$	146	$	-	$	146

The allowance for credit losses at both September 30, 2014 and December 31, 2013 were related to delinquent operating lease receivables. As of September 30, 2014 and December 31, 2013, the Partnership had no financing lease receivables, as its remaining finance lease matured on July 1, 2013.