Allowance for Credit Losses

12 Months Ended

Dec. 31, 2014

Allowance for Credit Losses [Abstract]

Allowance for Credit Losses

4.  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
Provision		-		1		-		1
Charge-offs and/or recoveries		-		(143)		-		(143)
Balance December 31, 2014	$	-	$	8	$	-	$	8

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