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Statements of Cash Flows - USD ($)
$ in Thousands
3 Months Ended 9 Months Ended
Sep. 30, 2015
Sep. 30, 2014
Sep. 30, 2015
Sep. 30, 2014
Operating activities:        
Net income $ 1,000 $ 680 $ 2,341 $ 1,526
Adjustment to reconcile net income to cash provided by operating activities:        
Gain on sales of assets (399) (54) (872) (235)
Depreciation of operating lease assets 76 104 244 362
Reversal of provision for credit losses       (3)
Changes in operating assets and liabilities:        
Accounts receivable (65) (16) 93 40
Prepaid expenses and other assets (23) (7) (17) (2)
Accounts payable, Managing Member (54) (6) (123) (352)
Accounts payable, other (33) (21) (65) (6)
Unearned operating lease income 5 26 23 (23)
Net cash provided by operating activities 507 706 1,624 1,307
Investing activities:        
Proceeds from sales of lease assets 465 143 1,241 846
Principal payments received on direct financing leases 4   4  
Net cash provided by investing activities $ 469 $ 143 $ 1,245 $ 846
Financing activities:        
Net cash provided by financing activities
Net increase in cash and cash equivalents $ 976 $ 849 $ 2,869 $ 2,153
Cash and cash equivalents at beginning of period 2,821 2,945 928 1,641
Cash and cash equivalents at end of period $ 3,797 3,794 3,797 3,794
Supplemental disclosures of cash flow information:        
Cash paid during the period for taxes     $ 7 15
Improvements to equipment on operating leases   $ 107   $ 107