Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2014

Summary of Significant Accounting Policies [Abstract]

Summary of Geographic Information Relating to Sources, by Nation, of Partnership's Total Revenue and Long-Lived Assets

The tables below summarize geographic information relating to the sources, by nation, of the Partnership’s total revenues for the years ended December 31, 2014 and 2013 and long-lived tangible assets as of December 31, 2014 and 2013 (dollars in thousands):

		For The Year Ended December 31,
		2014	% of Total		2013	% of Total
Revenue
United States	$	2,193	87%	$	5,559	95%
Canada		320	13%		320	5%
Total International		320	13%		320	5%
Total	$	2,513	100%	$	5,879	100%
		As of December 31,
		2014	% of Total		2013	% of Total
Long-lived assets
United States	$	5,138	96%	$	5,403	96%
Canada		240	4%		240	4%
Total International		240	4%		240	4%
Total	$	5,378	100%	$	5,643	100%

Schedule of Differences Between Book Value and Tax Basis of Net Assets

The tax bases of the Partnership’s net assets and liabilities vary from the amounts presented in these financial statements at December 31, 2014 and 2013 as follows (in thousands):

		2014		2013
Financial statement basis of net assets	$	5,376	$	6,929
Tax basis of net assets (unaudited)		(20,109)		(18,671)
Difference	$	25,485	$	25,600

Reconciliation of Net Income (Loss) Reported in Financial Statements and Federal Tax Return

The following reconciles the net income reported in these financial statements to the income reported on the Partnership’s federal tax return (unaudited) for each of the years ended December 31, 2014 and 2013 (in thousands):

		2014		2013
Net income per financial statements	$	473	$	3,799
Tax adjustments (unaudited):
Adjustment to depreciation expense		147		263
Provision for doubtful accounts		(142)		16
Adjustments to gain on sales of assets		112		669
Other		(2)		61
Income per federal tax return (unaudited)	$	588	$	4,808