EX-31.1

Exhibit 31.1

CERTIFICATION PURSUANT TO RULE 13a-14(a) OR RULE 15d-14(a)
OF THE SECURITIES EXCHANGE ACT OF 1934
AS ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Dean L. Cash, certify that:

1. I have reviewed this quarterly report on Form 10-Q of ATEL Capital Equipment Fund VIII, LLC;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5. The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: November 13, 2013

/s/ Dean L. Cash Dean L. Cash President and Chief Executive Officer of ATEL Financial Services, LLC (Managing Member)

EX-31.2

Exhibit 31.2

CERTIFICATION PURSUANT TO RULE 13a-14(a) OR RULE 15d-14(a)
OF THE SECURITIES EXCHANGE ACT OF 1934
AS ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Paritosh K. Choksi, certify that:

1. I have reviewed this quarterly report on Form 10-Q of ATEL Capital Equipment Fund VIII, LLC;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5. The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: November 13, 2013

/s/ Paritosh K. Choksi Paritosh K. Choksi Executive Vice President and Chief Financial Officer and Chief Operating Officer of ATEL Financial Services, LLC (Managing Member)

EX-32.1

Exhibit 32.1

CERTIFICATION PURSUANT TO 18 U.S.C. §1350,
AS ADOPTED PURSUANT TO
§906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of ATEL Capital Equipment Fund VIII, LLC (the “Company”) on Form 10-Q for the period ended September 30, 2013 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Dean L. Cash, President and Chief Executive Officer of ATEL Financial Services, LLC, Managing Member of the Company, hereby certify, pursuant to 18 U.S.C. §1350, as adopted pursuant to §906 of the Sarbanes-Oxley Act of 2002, that:

1. The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

2. The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Date: November 13, 2013

/s/ Dean L. Cash Dean L. Cash President and Chief Executive Officer of ATEL Financial Services, LLC (Managing Member)

A signed original of this written statement required by Section 906 has been provided to the Company and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request.

EX-32.2

Exhibit 32.2

CERTIFICATION PURSUANT TO 18 U.S.C. §1350,
AS ADOPTED PURSUANT TO
§906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of ATEL Capital Equipment Fund VIII, LLC (the “Company”) on Form 10-Q for the period ended September 30, 2013 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Paritosh K. Choksi, Executive Vice President and Chief Financial Officer and Chief Operating Officer of ATEL Financial Services, LLC, Managing Member of the Company, hereby certify, pursuant to 18 U.S.C. §1350, as adopted pursuant to §906 of the Sarbanes-Oxley Act of 2002, that:

1. The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

2. The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Date: November 13, 2013

/s/ Paritosh K. Choksi Paritosh K. Choksi Executive Vice President and Chief Financial Officer and Chief Operating Officer of ATEL Financial Services, LLC (Managing Member)

A signed original of this written statement required by Section 906 has been provided to the Company and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request.

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Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2013

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 table below summarizes geographic information relating to the sources, by nation, of the Company’s total revenues for thenine months ended September 30, 2013 and 2012 and long-lived tangible assets as of September 30, 2013 and December 31, 2012 (dollars in thousands):

		For The Nine Months Ended September 30,
		2013	% of Total		2012	% of Total
Revenue
United States	$	4,821	98%	$	4,210	97%
Canada		74	2%		125	3%
Total International		74	2%		125	3%
Total	$	4,895	100%	$	4,335	100%
		As of September 30,			As of December 31,
		2013	% of Total		2012	% of Total
Long-lived assets
United States	$	5,903	100%	$	6,935	100%
Canada		24	0%		24	0%
Total International		24	0%		24	0%
Total	$	5,927	100%	$	6,959	100%

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Statements of Income (USD $) In Thousands, except Share data, unless otherwise specified	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Leasing activities:
Operating leases	$ 888	$ 1,363	$ 3,030	$ 4,180
Direct financing leases		11		41
Gain on sales of assets	131	89	1,690	112
Other revenue	67	1	175	2
Total revenues	1,086	1,464	4,895	4,335
Expenses:
Depreciation of operating lease assets	154	276	530	847
Asset management fees to Managing Member	25	45	86	134
Vessel maintenance		252	107	675
Railcar maintenance	101	128	288	366
Cost reimbursements to Managing Member	77	72	229	361
Other management fees	22	40	72	115
Railcar storage fees	25	26	62	61
Professional fees	27	47	108	128
Insurance	13	14	12	40
Provision (reversal of provision) for doubtful accounts	3		(7)	(22)
Taxes on income and franchise fees			26	41
Postage	7	1	13	10
Printing and photocopying	3	1	11	15
Freight and shipping	2	1	14	10
Other	30	35	80	100
Total operating expenses	489	938	1,631	2,881
Net income	597	526	3,264	1,454
Net income:
Managing Member
Other Members	597	526	3,264	1,454
Net income	$ 597	$ 526	$ 3,264	$ 1,454
Net income per Limited Liability Company Unit (Other Members)	$ 0.04	$ 0.04	$ 0.24	$ 0.11
Weighted average number of Units outstanding	13,560,188	13,560,188	13,560,188	13,560,188

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Allowance for Credit Losses

9 Months Ended

Sep. 30, 2013

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):

The allowance for credit losses at both September 30, 2013 and December 31, 2012 were related to delinquent operating lease receivables.

		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, 2011	$	-	$	22	$	-	$	22
Reversal of provision		-		(12)		-		(12)
Balance December 31, 2012		-		10		-		10
Reversal of provision		-		(7)		-		(7)
Balance September 30, 2013	$	-	$	3	$	-	$	3

As of September 30, 2013, the Partnership had no financing lease receivables, as its remaining finance lease matured on July 1, 2013. By comparison, at December 31, 2012, finance lease receivables totaled $100 thousand, all of which were current.

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Allowance for Credit Losses (Narrative) (Details) (USD $) In Thousands, unless otherwise specified	Sep. 30, 2013	Dec. 31, 2012
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing lease receivable	$ 5,927	$ 6,959
Direct Financing Leases [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing lease receivable		$ 100

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Allowance for Credit Losses (Tables)

9 Months Ended

Sep. 30, 2013

Allowance for Credit Losses [Abstract]

Activity in Allowance for Doubtful Accounts

The allowance for credit losses at both September 30, 2013 and December 31, 2012 were related to delinquent operating lease receivables.

		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, 2011	$	-	$	22	$	-	$	22
Reversal of provision		-		(12)		-		(12)
Balance December 31, 2012		-		10		-		10
Reversal of provision		-		(7)		-		(7)
Balance September 30, 2013	$	-	$	3	$	-	$	3

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Investments in Equipment and Leases, Net (Investment in Leases) (Details) (USD $) In Thousands, unless otherwise specified	9 Months Ended
	Sep. 30, 2013
Leases Disclosure [Line Items]
Balance December 31, 2012	$ 6,959
Reclassifications, Additions/ Dispositions	(454)
Depreciation/ Amortization Expense or Amortization of Leases	(578)
Balance September 30, 2013	5,927
Operating Leases [Member]
Leases Disclosure [Line Items]
Balance December 31, 2012	6,230
Reclassifications, Additions/ Dispositions	(1,104)
Depreciation/ Amortization Expense or Amortization of Leases	(492)
Balance September 30, 2013	4,634
Direct Financing Leases [Member]
Leases Disclosure [Line Items]
Balance December 31, 2012	100
Reclassifications, Additions/ Dispositions	(52)
Depreciation/ Amortization Expense or Amortization of Leases	(48)
Assets Held For Sale or Lease [Member]
Leases Disclosure [Line Items]
Balance December 31, 2012	629
Reclassifications, Additions/ Dispositions	702
Depreciation/ Amortization Expense or Amortization of Leases	(38)
Balance September 30, 2013	$ 1,293

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Investments in Equipment and Leases, Net (Narrative) (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Investments in Equipment and Leases, Net [Abstract]
Impairment losses recorded	$ 0	$ 0	$ 0	$ 0
Depreciation of operating lease assets	154	276	530	847
Average estimated residual value for assets on operating leases	11.00%		11.00%		10.00%
Contingent rental revenue	$ 392	$ 596	$ 1,400	$ 1,800

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Related Party Transactions (Affiliates Earned Commissions and Billed for Reimbursements Pursuant to Operating Agreement (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Related Party Transactions [Abstract]
Asset management fees to Managing Member	$ 25	$ 45	$ 86	$ 134
Cost reimbursements to Managing Member	77	72	229	361
Related party transaction, total	$ 102	$ 117	$ 315	$ 495

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Allowance for Credit Losses (Activity in Allowance for Doubtful Accounts) (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended	9 Months Ended		12 Months Ended
	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Accounts, Notes, Loans and Financing Receivable [Line Items]
Beginning Balance		$ 10	$ 22	$ 22
Reversal of provision	3	(7)	(22)	(12)
Ending Balance	3	3		10
Accounts Receivable Allowance for Doubtful Accounts [Member] | Operating Leases [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Beginning Balance		10	22	22
Reversal of provision		(7)		(12)
Ending Balance	3	3		10
Accounts Receivable Allowance for Doubtful Accounts [Member] | Finance Leases [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Beginning Balance
Reversal of provision
Ending Balance
Valuation Adjustments on Financing Receivables [Member] | Finance Leases [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Beginning Balance
Reversal of provision
Ending Balance

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Statements of Changes in Members' Capital (Parenthetical) (USD $)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Statements of Changes in Members' Capital [Abstract]
Distributions to Other Members , per unit	$ 0	$ 0	$ 0	$ 0	$ 0.24

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Organization and Limited Liability Company Matters

9 Months Ended

Sep. 30, 2013

Organization and Limited Liability Company Matters [Abstract]

Organization and Limited Liability Company Matters

1. Organization and Limited Liability Company matters:

ATEL Capital Equipment Fund VIII, LLC (the “Company” or the “Fund”) was formed under the laws of the State of California on July 31, 1998. The Company was formed for the purpose of acquiring equipment to engage in equipment leasing and sales activities. The Managing Member or Manager of the Company is ATEL Financial Services, LLC (“AFS”), a California limited liability company. The Company may continue until December 31, 2019. Each Member’s personal liability for obligations of the Company generally will be limited to the amount of their respective contributions and rights to undistributed profits and assets of the Company.

The Company conducted a public offering of 15,000,000 Limited Liability Company Units (“Units”), at a price of $10 per Unit. On January 13, 1999, subscriptions for the minimum number of Units (120,000, representing $1.2 million) had been received (excluding subscriptions from Pennsylvania investors) and AFS requested that the subscriptions be released to the Company. On that date the Company commenced operations in its primary business. Gross contributions in the amount of $135.7 million (13,570,188 units) were received as of November 30, 2000, inclusive of $500 of initial Member’s capital investment and $100 of AFS’ capital investment. The offering was terminated on November 30, 2000. As of September 30, 2013, 13,560,188 Units remain issued and outstanding.

The Company’s principal objectives have been to invest in a diversified portfolio of equipment that (i) preserves, protects and returns the Company’s invested capital; (ii) generates regular distributions to the Members of cash from operations and cash from sales or refinancing, with any balance remaining after certain minimum distributions to be used to purchase additional equipment during the reinvestment period (“Reinvestment Period”) (defined as six full years following the year the offering was terminated), which ended December 31, 2006, and (iii) provides additional distributions following the Reinvestment Period and until all equipment has been sold. The Company is governed by its Limited Liability Company Operating Agreement (“Operating Agreement”), as amended.

Pursuant to the Operating Agreement, AFS and/or its affiliates receive compensation for services rendered and reimbursements for costs incurred on behalf of the Company (See Note 5). The Company is required to maintain reasonable cash reserves for working capital, the repurchase of Units and contingencies. The repurchase of Units is solely at the discretion of AFS.

As of September 30, 2013, the Company continues in the liquidation phase of its life cycle as defined in the Operating Agreement.

These unaudited interim financial statements should be read in conjunction with the financial statements and notes thereto contained in the report on Form 10-K for the year ended December 31, 2012, filed with the Securities and Exchange Commission.

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Investments in Equipment and Leases, Net

9 Months Ended

Sep. 30, 2013

Investments in Equipment and Leases, Net [Abstract]

Investments in Equipment and Leases, Net

4. Investment in equipment and leases, net:

The Company’s investment in leases consists of the following (in thousands):

		Balance December 31, 2012		Reclassifications & Additions / Dispositions		Depreciation/ Amortization Expense or Amortization of Leases		Balance September 30, 2013
Net investment in operating leases	$	6,230	$	(1,104)	$	(492)	$	4,634
Net investment in direct financing leases		100		(52)		(48)		-
Assets held for sale or lease, net		629		702		(38)		1,293
Total	$	6,959	$	(454)	$	(578)	$	5,927

Impairment of investments in leases and assets held for sale or lease:

Management periodically reviews the carrying values of its assets on leases and assets held for lease or sale. Impairment losses are recorded as an adjustment to the net investment in operating leases. There were no impairment losses recorded during the three and nine months ended September 30, 2013 and 2012.  

The Company utilizes a straight line depreciation method over the term of the equipment lease for equipment on operating leases currently in its portfolio. Depreciation expense on the Company’s equipmenttotaled$154thousand and $276thousand for the respective three months ended September 30, 2013 and 2012, and $530 thousand and $847 thousand for the respective nine months ended September 30, 2013 and 2012.

All of the remaining property on lease was acquired during the years 1999 through 2001.

4. Investment in equipment and leases, net (continued):

Operating leases:

Property on operating leases consists of the following (in thousands):

		Balance December 31, 2012		Additions		Reclassifications or Dispositions		Balance September 30, 2013
Containers	$	19,380	$	-	$	(1,976)	$	17,404
Transportation, rail		13,125		-		(1,731)		11,394
Marine vessel		4,793		-		(4,793)		-
Other		640		-		-		640
		37,938		-		(8,500)		29,438
Less accumulated depreciation		(31,708)		(492)		7,396		(24,804)
Total	$	6,230	$	(492)	$	(1,104)	$	4,634

The average estimated residual value for assets on operating leases was 11% and 10% of the assets’original cost at September 30, 2013 and December 31, 2012, respectively. As of September 30, 2013 and December 31, 2012, the Company had no operating leases in non-accrual status.

The Company may earn revenues from its containers, marine vessel and certain other assets based on utilization of such assets or through fixed term leases.  Contingent rentals (i.e., short-term, operating charter hire payments) and the associated expenses are recorded when earned and/or incurred.The revenues associated with these rentals are included as a component of operating lease revenues, and totaled $392 thousand and $596 thousand for the respective three months ended September 30, 2013 and 2012, and $1.4 million and $1.8 million for the respective nine months ended September 30, 2013 and 2012.

Direct financing leases:

As of September 30, 2013, the Partnership had no investment in direct financing leases, as its remaining finance lease matured on July 1, 2013. At December 31, 2012, such investment primarily consisted of railcars and manufacturing equipment. The components of the Company’s investment in direct financing leases as of December 31, 2012 are as follows (in thousands):

		December 31, 2012
Total minimum lease payments receivable	$	48
Estimated residual values of leased equipment (unguaranteed)		52
Investment in direct financing leases		100
Less unearned income		-
Net investment in direct financing leases	$	100

At September 30, 2013, the aggregate amount of future lease payments associated with operating leases is as follows (in thousands):

		Operating Leases
Three months ending December 31, 2013	$	386
Year ending December 31, 2014		1,199
2015		568
2016		280
2017		263
2018		75
	$	2,771

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Summary of Significant Accounting Policies

9 Months Ended

Sep. 30, 2013

Summary of Significant Accounting Policies [Abstract]

Summary of Significant Accounting Policies

2. Summary of significant accounting policies:

Basis of presentation:

The accompanying unaudited financial statements have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) for interim financial information and with the instructions to Form 10-Q as mandated by the Securities and Exchange Commission. The unaudited interim financial statements reflect all adjustments which are, in the opinion of the Managing Member, necessary for a fair statement of financial position and results of operations for the interim periods presented. All such adjustments are of a normal recurring nature. Operating results for the three and nine months ended September 30, 2013 are not necessarily indicative of the results to be expected for the full year.

Certain prior period amounts have been reclassified to conform to the current period presentation.These reclassifications had no significant effect on the reported financial position or results of operations.

Footnote and tabular amounts are presented in thousands, except as to Units and per Unit data.

2. Summary of significant accounting policies (continued):

In preparing the accompanying financial statements, the Company has reviewed, as determined necessary by the Managing Member, events that have occurred after September 30, 2013, up until the issuance of the financial statements. No events were noted which would require disclosure in the footnotes to the financial statements, or adjustments thereto.

Use of estimates:

The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Such estimates relate primarily to the determination of residual values at the end of the lease term and expected future cash flows used for impairment analysis purposes and determination of the allowance for doubtful accounts.

Segment reporting:

The Company is not organized by multiple operating segments for the purpose of making operating decisions or assessing performance. Accordingly, the Company operates in one reportable operating segment in the United States.

Certain of the Company’s lessee customers have international operations. In these instances, the Company is aware that certain equipment, primarily rail and transportation, may periodically exit the country. However, these lessee customers are US-based, and it is impractical for the Company to track, on an asset-by-asset, day-by-day basis, where these assets are deployed.

The primary geographic region in which the Company sought leasing opportunities was North America. The table below summarizes geographic information relating to the sources, by nation, of the Company’s total revenues for thenine months ended September 30, 2013 and 2012 and long-lived tangible assets as of September 30, 2013 and December 31, 2012 (dollars in thousands):

		For The Nine Months Ended September 30,
		2013	% of Total		2012	% of Total
Revenue
United States	$	4,821	98%	$	4,210	97%
Canada		74	2%		125	3%
Total International		74	2%		125	3%
Total	$	4,895	100%	$	4,335	100%
		As of September 30,			As of December 31,
		2013	% of Total		2012	% of Total
Long-lived assets
United States	$	5,903	100%	$	6,935	100%
Canada		24	0%		24	0%
Total International		24	0%		24	0%
Total	$	5,927	100%	$	6,959	100%

Per Unit data:

Net income and distributions per Unit are based upon the weighted average number of Other Members’ Units outstanding during the period.

Recent accounting pronouncements:

Recent accounting standards updates as issued by the Financial Accounting Standards Board (FASB) were evaluated and determined to be not applicable to the Company.

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Investments in Equipment and Leases, Net (Property on Operating Leases) (Details) (USD $) In Thousands, unless otherwise specified	9 Months Ended						9 Months Ended
	Sep. 30, 2013	Sep. 30, 2013 Transportation, Containers [Member]	Sep. 30, 2013 Transportation, Rail [Member]	Sep. 30, 2013 Marine Vessels [Member]	Sep. 30, 2013 Transportation, Other [Member]	Dec. 31, 2012 Transportation, Other [Member]	Sep. 30, 2013 Total Property Subject to or Available For Operating Lease [Member]	Sep. 30, 2013 Less Accumulated Depreciation [Member]
Property Subject to or Available for Operating Lease [Line Items]
Balance December 31, 2012	$ 6,230	$ 19,380	$ 13,125	$ 4,793	$ 640	$ 640	$ 37,938	$ (31,708)
Additions	(492)							(492)
Reclassifications or Dispositions	(1,104)	(1,976)	(1,731)	(4,793)			(8,500)	7,396
Balance September 30, 2013	$ 4,634	$ 17,404	$ 11,394		$ 640	$ 640	$ 29,438	$ (24,804)

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Gain Contingencies (Narrative) (Details) (USD $) In Thousands, unless otherwise specified	9 Months Ended
	Sep. 30, 2013 item
Gain Contingencies [Line Items]
Gain contingency, number of vessels	3
Gain contingency, unrecorded amount	$ 2,800
Gain contingency, percentage of gross proceeds	10.00%
Approximate legal fees	88
ATEL Capital Equipment Fund VIII, LLC [Member]
Gain Contingencies [Line Items]
Gain contingency, unrecorded amount	$ 350

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Balance Sheets (Parenthetical) (USD $) In Thousands, unless otherwise specified	Sep. 30, 2013	Dec. 31, 2012
Balance Sheets [Abstract]
Accounts receivable, allowance for doubtful accounts	$ 3	$ 10
Investments in equipment and leases, accumulated depreciation	$ 33,093	$ 35,621

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Gain Contingencies

9 Months Ended

Sep. 30, 2013

Gain Contingencies [Abstract]

Gain Contingencies

7. Gain contingencies:

ATEL filed a claim on behalf of the Company and certain affiliated entities in Federal court in New Orleans for the under-reporting of revenue by a fleet manager of three marine vessels, seeking to recover an approximate amount of 10% of gross proceeds, which in the aggregate for all affiliated entities represents $2.8 million for the years 2005-2007 (of which the Company’s portion is an approximate $350 thousand). The annual allocable portion of the claim is not considered material to the Company in any given year. The trial was concluded during the first week of August 2012. In October 2012, the matter was remitted to the Federal Judge to render a decision on both the law and the facts. The decision of the Court was rendered at the end of June 2013 and the court found in favor of the defendants. The Company filed an appeal of the court’s decision and is hopeful for a recovery of all or portion of its asserted claims, but the outcome of the litigation remains uncertain as of such date.As a result of the ruling, the defendants have filed a claim for legal fees and costs, of which the Company’s portion would amount to approximately $88 thousand, however, this claim remains in dispute pending the outcome of the appeal, and a final award in favor of either party remains uncertain at this time.

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Statements of Changes in Members' Capital (USD $) In Thousands, except Share data, unless otherwise specified	3 Months Ended	9 Months Ended		12 Months Ended
	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Beginning Balance		$ 7,292	$ 8,850	$ 8,850
Distributions to Other Members ($0.24 per Unit)				(3,186)
Distributions to Managing Member				(258)
Net income	597	3,264	1,454	1,886
Ending Balance	10,556	10,556		7,292
Managing Member [Member]
Distributions to Managing Member				(258)
Net income				258
Other Members [Member]
Beginning Balance (in units)		13,560,188	13,560,188	13,560,188
Beginning Balance		7,292	8,850	8,850
Distributions to Other Members ($0.24 per Unit)				(3,186)
Net income		3,264		1,628
Ending Balance (in units)	13,560,188	13,560,188		13,560,188
Ending Balance	$ 10,556	$ 10,556		$ 7,292

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Balance Sheets (USD $) In Thousands, unless otherwise specified	Sep. 30, 2013	Dec. 31, 2012
ASSETS
Cash and cash equivalents	$ 4,438	$ 516
Accounts receivable, net of allowance for doubtful accounts of $3 as of September 30, 2013 and $10 as of December 31, 2012	670	836
Prepaid expenses and other assets	23	19
Investments in equipment and leases, net of accumulated depreciation of $33,093 as of September 30, 2013 and $35,621 as of December 31, 2012	5,927	6,959
Total assets	11,058	8,330
Accounts payable and accrued liabilities:
Managing Member	328	780
Other	104	172
Unearned operating lease income	70	86
Total liabilities	502	1,038
Commitments and contingencies
Members' capital:
Managing Member
Other Members	10,556	7,292
Total Members' capital	10,556	7,292
Total liabilities and Members' capital	$ 11,058	$ 8,330

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Investments in Equipment and Leases, Net (Components of Partnership's Investment in Direct Financing Leases) (Details) (USD $) In Thousands, unless otherwise specified	Dec. 31, 2012
Investments in Equipment and Leases, Net [Abstract]
Total minimum lease payments receivable	$ 48
Estimated residual values of leased, equipment (unguaranteed)	52
Investment in direct financing leases	100
Less unearned income
Net investment in direct financing leases	$ 100

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Summary of Significant Accounting Policies (Summary of Geographic Information Relating to Sources, by Nation, of Partnership's Total Revenue and Long-Lived Assets) (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ 1,086	$ 1,464	$ 4,895	$ 4,335
Percentage of total revenue			100.00%	100.00%
Financing lease receivable	5,927		5,927		6,959
Percentage of long lived assets	100.00%		100.00%		100.00%
United States [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues			4,821	4,210
Percentage of total revenue			98.00%	97.00%
Financing lease receivable	5,903		5,903		6,935
Percentage of long lived assets	100.00%		100.00%		100.00%
Canada [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues			74	125
Percentage of total revenue			2.00%	3.00%
Financing lease receivable	24		24		24
Percentage of long lived assets	0.00%		0.00%		0.00%
Total International [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues			74	125
Percentage of total revenue			2.00%	3.00%
Financing lease receivable	$ 24		$ 24		$ 24
Percentage of long lived assets	0.00%		0.00%		0.00%

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Guarantees

9 Months Ended

Sep. 30, 2013

Guarantees [Abstract]

Guarantees

6. Guarantees:

The Company enters into contracts that contain a variety of indemnifications. The Company’s maximum exposure under these arrangements is unknown. However, the Company has not had prior claims or losses pursuant to these contracts and expects the risk of loss to be remote.

The Managing Member knows of no facts or circumstances that would make the Company’s contractual commitments outside standard mutual covenants applicable to commercial transactions between businesses. Accordingly, the Company believes that these indemnification obligations are made in the ordinary course of business as part of standard commercial and industry practice, and that any potential liability under the Company’s similar commitments is remote. Should any such indemnification obligation become payable, the Company would separately record and/or disclose such liability in accordance with GAAP.

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Investments in Equipment and Leases, Net (Future Minimum Lease Payments Receivable) (Details) (Operating Leases [Member], USD $) In Thousands, unless otherwise specified	Sep. 30, 2013
Operating Leases [Member]
Leases Disclosure [Line Items]
Three months ending December 31, 2013	$ 386
Year ending December 31, 2014	1,199
2015	568
2016	280
2017	263
2018	75
Future minimum payments receivable, total	$ 2,771

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Summary of Significant Accounting Policies (Policy)

9 Months Ended

Sep. 30, 2013

Summary of Significant Accounting Policies [Abstract]

Basis of Presentation

Basis of presentation:

The accompanying unaudited financial statements have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) for interim financial information and with the instructions to Form 10-Q as mandated by the Securities and Exchange Commission. The unaudited interim financial statements reflect all adjustments which are, in the opinion of the Managing Member, necessary for a fair statement of financial position and results of operations for the interim periods presented. All such adjustments are of a normal recurring nature. Operating results for the three and nine months ended September 30, 2013 are not necessarily indicative of the results to be expected for the full year.

Certain prior period amounts have been reclassified to conform to the current period presentation.These reclassifications had no significant effect on the reported financial position or results of operations.

Footnote and tabular amounts are presented in thousands, except as to Units and per Unit data.

2. Summary of significant accounting policies (continued):

In preparing the accompanying financial statements, the Company has reviewed, as determined necessary by the Managing Member, events that have occurred after September 30, 2013, up until the issuance of the financial statements. No events were noted which would require disclosure in the footnotes to the financial statements, or adjustments thereto.

Use of Estimates

Use of estimates:

The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Such estimates relate primarily to the determination of residual values at the end of the lease term and expected future cash flows used for impairment analysis purposes and determination of the allowance for doubtful accounts.

Segment Reporting

Segment reporting:

The Company is not organized by multiple operating segments for the purpose of making operating decisions or assessing performance. Accordingly, the Company operates in one reportable operating segment in the United States.

Certain of the Company’s lessee customers have international operations. In these instances, the Company is aware that certain equipment, primarily rail and transportation, may periodically exit the country. However, these lessee customers are US-based, and it is impractical for the Company to track, on an asset-by-asset, day-by-day basis, where these assets are deployed.

The primary geographic region in which the Company sought leasing opportunities was North America. The table below summarizes geographic information relating to the sources, by nation, of the Company’s total revenues for thenine months ended September 30, 2013 and 2012 and long-lived tangible assets as of September 30, 2013 and December 31, 2012 (dollars in thousands):

		For The Nine Months Ended September 30,
		2013	% of Total		2012	% of Total
Revenue
United States	$	4,821	98%	$	4,210	97%
Canada		74	2%		125	3%
Total International		74	2%		125	3%
Total	$	4,895	100%	$	4,335	100%
		As of September 30,			As of December 31,
		2013	% of Total		2012	% of Total
Long-lived assets
United States	$	5,903	100%	$	6,935	100%
Canada		24	0%		24	0%
Total International		24	0%		24	0%
Total	$	5,927	100%	$	6,959	100%

Per Unit Data

Per Unit data:

Net income and distributions per Unit are based upon the weighted average number of Other Members’ Units outstanding during the period.

Recent Accounting Pronouncements

Recent accounting pronouncements:

Recent accounting standards updates as issued by the Financial Accounting Standards Board (FASB) were evaluated and determined to be not applicable to the Company.

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Related Party Transactions

9 Months Ended

Sep. 30, 2013

Related Party Transactions [Abstract]

Related Party Transactions

5. Related party transactions:

The terms of the Operating Agreement provide that AFS and/or affiliates are entitled to receive certain fees for equipment management and resale and for management of the Company.

The Operating Agreement allows for the reimbursement of costs incurred by AFS for providing administrative services to the Company. Administrative services provided include Company accounting, investor relations, legal counsel and lease and equipment documentation. AFS is not reimbursed for services whereby it is entitled to receive a separate fee as compensation for such services, such as management of equipment.

Each of ATEL Leasing Corporation (“ALC”) and AFS is a wholly-owned subsidiary of ATEL Capital Groupand performs services for the Company on behalf of the Managing Member. Acquisition services, equipment management, lease administration and asset disposition services are performed by ALC; investor relations, communications and general administrative services are performed by AFS.

Cost reimbursements to the Managing Member are based on its costs incurred in performing administrative services for the Company. These costs are allocated among all managed entities based on certain criteria such as managed assets, number of investors or contributed capital based upon the type of cost incurred.

During the three and nine months ended September 30, 2013 and 2012, AFS and/or affiliates earned fees and commissions, and billed for reimbursements, pursuant to the Operating Agreement as follows (in thousands):

		Three Months Ended				Nine Months Ended
		September 30,				September 30,
		2013		2012		2013		2012
Asset management fees to Managing Member	$	25	$	45	$	86	$	134
Cost reimbursements to Managing Member		77		72		229		361
	$	102	$	117	$	315	$	495

The Fund’s Operating Agreement places an annual and cumulative limit for cost reimbursements to AFS and/or its affiliates. Any reimbursable costs incurred by AFS and/or affiliates during the year exceeding the annual and/or cumulative limits cannot be reimbursed in the current year, though such costs may be reimbursable in future years to the extent such amounts may be payable if within the annual and cumulative limits in such future years. The Fund is a finite life and self-liquidating entity, and AFS and its affiliates have no recourse against the Fund for the amount of any unpaid excess reimbursable administrative expenses. The Fund will continue to require administrative services from AFS and its affiliates through the end of its term, and will therefore continue to incur reimbursable administrative expenses in each year. The Fund has determined that payment of any amounts in excess of the annual and cumulative limits is not probable, and the date any portion of such amount may be paid, if ever, is uncertain. When the Fund completes its liquidation stage and terminates, any unpaid amount will expire unpaid, with no claim by AFS or its affiliates against any liquidation proceeds or any party for the unpaid balance. For the year ending December 31, 2013, it is not anticipated that any further billings to the Fund will equal or exceed the annual or cumulative reimbursable expense limitation. Such is reflective of the continued diminishing Fund asset base over which reimbursements are calculated.

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Statements of Cash Flows (USD $) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Operating activities:
Net income	$ 597	$ 526	$ 3,264	$ 1,454
Adjustments to reconcile net income to cash provided by operating activities:
Gain on sales of assets	(131)	(89)	(1,690)	(112)
Depreciation of operating lease assets	154	276	530	847
Provision (reversal of provision) for doubtful accounts	3		(7)	(22)
Changes in operating assets and liabilities:
Accounts receivable	70	(46)	173	(17)
Prepaid expenses and other assets	(9)	(7)	(4)	(18)
Accounts payable, Managing Member	12	13	(452)	(285)
Accounts payable, other	18	60	(68)	60
Unearned operating lease income	24	5	(16)	(4)
Net cash provided by operating activities	738	738	1,730	1,903
Investing activities:
Proceeds from sales of lease assets	384	134	2,144	195
Principal payments received on direct financing leases		37	48	123
Improvements to lease assets		(24)		(24)
Net cash provided by investing activities	384	147	2,192	294
Financing activities:
Net cash provided by financing activities
Net increase in cash and cash equivalents	1,122	885	3,922	2,197
Cash and cash equivalents at beginning of period	3,316	2,237	516	925
Cash and cash equivalents at end of period	4,438	3,122	4,438	3,122
Supplemental disclosures of cash flow information:
Cash paid during the period for taxes		$ 5	$ 17	$ 38

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Members Capital (Narrative) (Details) (USD $)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Other Members Capital Account [Line Items]
Other Members capital account, units issued	13,560,188		13,560,188		13,560,188
Other Members capital account, units outstanding	13,560,188		13,560,188		13,560,188
Other Members capital account, units authorized	15,000,000		15,000,000		15,000,000
Potential repurchase price of Units as a percentage of holder's capital account			100.00%
Distributions declared or paid	$ 0	$ 0	$ 0	$ 0	$ 0.24
Initial [Member]
Other Members Capital Account [Line Items]
Other Members capital account, units issued	50		50		50
Other Members [Member]
Other Members Capital Account [Line Items]
Allocation of net income, net losses and distribution allocation percentage			92.50%
Managing Member [Member]
Other Members Capital Account [Line Items]
Allocation of net income, net losses and distribution allocation percentage			7.50%

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Investments in Equipment and Leases, Net (Tables)

9 Months Ended

Sep. 30, 2013

Investments in Equipment and Leases, Net [Abstract]

Investment in Leases

The Company’s investment in leases consists of the following (in thousands):

		Balance December 31, 2012		Reclassifications & Additions / Dispositions		Depreciation/ Amortization Expense or Amortization of Leases		Balance September 30, 2013
Net investment in operating leases	$	6,230	$	(1,104)	$	(492)	$	4,634
Net investment in direct financing leases		100		(52)		(48)		-
Assets held for sale or lease, net		629		702		(38)		1,293
Total	$	6,959	$	(454)	$	(578)	$	5,927

Property on Operating Leases

Property on operating leases consists of the following (in thousands):

		Balance December 31, 2012		Additions		Reclassifications or Dispositions		Balance September 30, 2013
Containers	$	19,380	$	-	$	(1,976)	$	17,404
Transportation, rail		13,125		-		(1,731)		11,394
Marine vessel		4,793		-		(4,793)		-
Other		640		-		-		640
		37,938		-		(8,500)		29,438
Less accumulated depreciation		(31,708)		(492)		7,396		(24,804)
Total	$	6,230	$	(492)	$	(1,104)	$	4,634

Components of Partnership's Investment in Direct Financing Leases

The components of the Company’s investment in direct financing leases as of December 31, 2012 are as follows (in thousands):

		December 31, 2012
Total minimum lease payments receivable	$	48
Estimated residual values of leased equipment (unguaranteed)		52
Investment in direct financing leases		100
Less unearned income		-
Net investment in direct financing leases	$	100

Future Minimum Lease Payments Receivable

At September 30, 2013, the aggregate amount of future lease payments associated with operating leases is as follows (in thousands):

		Operating Leases
Three months ending December 31, 2013	$	386
Year ending December 31, 2014		1,199
2015		568
2016		280
2017		263
2018		75
	$	2,771

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Members' Capital

9 Months Ended

Sep. 30, 2013

Members Capital [Abstract]

Members' Capital

8. Members’ capital:

As of September 30, 2013 and December 31, 2012,  13,560,188 Units were issued and outstanding. The Company was authorized to issue up to 15,000,000 Units in addition to the Units issued to the initial Members (50 Units).

The Company has the right, exercisable at the Managing Member’s discretion, but not the obligation, to repurchase Units of a Unitholder who ceases to be a U.S. Citizen, for a price equal to 100% of the holder’s capital account. The Company is otherwise permitted, but not required, to repurchase Units upon a holder’s request. The repurchase of Fund Units is made in accordance with Section 13 of the Amended and Restated Limited Liability Company Operating Agreement. The repurchase would be at the discretion of the Managing Member on terms it determines to be appropriate under given circumstances, in the event that the Managing Member deems such repurchase to be in the best interest of the Company; provided,the Company is never required to repurchase any Units. Upon the repurchase of any Units by the Fund, the tendered Units are cancelled. Units repurchased in prior periods were repurchased at amounts representing the original investment less cumulative distributions made to the Unitholder with respect to the Units. All Units repurchased during a quarter are deemed to be repurchased effective the last day of the preceding quarter, and are not deemed to be outstanding during, or entitled to allocations of net income, net loss or distributions for the quarter in which such repurchase occurs.

As defined in the Operating Agreement, the Company’s Net Income, Net Losses, and Distributions are to be allocated 92.5% to the Other Members and 7.5% to AFS.

There were no  distributions declared or paid during the three and nine months ended September 30, 2013 and 2012.

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Summary of Significant Accounting Policies (Narrative) (Details)	9 Months Ended
	Sep. 30, 2013 segment
Summary of Significant Accounting Policies [Abstract]
Number of reportable segments	1

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Related Party Transactions (Tables)

9 Months Ended

Sep. 30, 2013

Related Party Transactions [Abstract]

Affiliates Earned Commissions and Billed for Reimbursements Pursuant to Operating Agreement

During the three and nine months ended September 30, 2013 and 2012, AFS and/or affiliates earned fees and commissions, and billed for reimbursements, pursuant to the Operating Agreement as follows (in thousands):

		Three Months Ended				Nine Months Ended
		September 30,				September 30,
		2013		2012		2013		2012
Asset management fees to Managing Member	$	25	$	45	$	86	$	134
Cost reimbursements to Managing Member		77		72		229		361
	$	102	$	117	$	315	$	495

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Document And Entity Information	9 Months Ended
	Sep. 30, 2013	Oct. 31, 2013
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2013
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	Q3
Entity Registrant Name	ATEL CAPITAL EQUIPMENT FUND VIII LLC
Entity Central Index Key	0001069152
Current Fiscal Year End Date	--12-31
Trading Symbol	zzhjb
Entity Filer Category	Smaller Reporting Company
Entity Units Outstanding		13,560,188

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Organization and Limited Liability Company Matters (Narrative) (Details) (USD $)	0 Months Ended			73 Months Ended	182 Months Ended
	Nov. 30, 2000	Jan. 13, 1999	Dec. 07, 1998	Dec. 31, 2006	Sep. 30, 2013	Dec. 31, 2012
Organization and Limited Liability Company Matters [Abstract]
Business cessation date					Dec. 31, 2019
Public offering of Limited Liability Company Units			15,000,000
Public offering of Limited Liability Company Units, price per unit			$ 10
Sale of Limited Liability Company Units, number of units		120,000
Proceeds from sale of Limited Liability Company Units		$ 1,200,000
Contributions received	135,700,000
Contributions unit received	13,570,188
Contributions of capital	500
Capital investment	$ 100
Units issued					13,560,188	13,560,188
Units outstanding					13,560,188	13,560,188
Reinvestment period				6 years