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Fair Value Measurements (Narrative) (Details) (USD $) In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Fair Value Measurements [Abstract]
Fair value of warrants	$ 566	$ 607

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Summary of Significant Accounting Policies (Reconciliation of Net Income Loss Reported in Financial Statements and Federal Tax Return) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Summary of Significant Accounting Policies [Abstract]
Net income per financial statements	$ 54	$ 396
Adjustments to gain on sales of assets	5	5
Other	20	(399)
Income per federal tax return (unaudited)	$ 79	$ 2

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Notes Receivable, Net

12 Months Ended

Dec. 31, 2014

Notes Receivables, Net [Abstract]

Notes Receivable, Net

3.  Notes receivable, net:

The Company has various notes receivable from borrowers who have financed the purchase of equipment through the Company. The terms of the notes receivable are from 24 to 42 months and bear interest at implicit or stated rates ranging from 11.26% to 17.31% per annum. The notes are secured by the equipment financed and have maturity dates ranging from 2015 through 2017.  

Effective December 1, 2014, three notes with net recorded investment of $40 thousand, $79 thousand, and $53 thousand, respectively, and rates ranging from 11.54% to 11.73% were placed on non-accrual status. As of December 31, 2014, the notes were current and management had determined that no adjustment was necessary to reflect fair value. However, the respective notes remained on non-accrual status. Payments received on these notes have been applied against principal pursuant to the Company’s policy on non-accrual notes. Interest not recorded relative to the original terms of the non-accrual notes totaled $2 thousand for the month of December.

Effective January 1, 2015, the notes were modified to defer the repayment of principal while maintaining interest-only payments at their original rates. As of July 1, 2015, the entire balance outstanding on these notes will be due. The payments will be adjusted such that the ultimate amounts paid will reflect interest earned at a composite rate of 18.00% per annum as related to the entire term of the indebtedness from the original funding date. There were neither notes impaired nor notes in non-accrual status as of December 31, 2013.

As of December 31, 2014, the minimum future payments receivable are as follows (in thousands):

Year ending December 31, 2015	$	3,469
2016		2,667
2017		668
		6,804
Less: portion representing unearned interest income, net		(959)
Notes receivable, net	$	5,845

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Syndication Costs (Narrative) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Aug. 20, 2014
Syndication Costs [Abstract]
Syndication costs	$ 537	$ 1,500
Cost reimbursements as percentage of all offering proceeds	15.00%
Syndication costs in excess of limitation			$ 527

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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	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Related Party Transaction [Line Items]
Organization and offering costs	$ 537	$ 1,500
Administrative costs reimbursed to Managing Member and/or affiliates	179	53
Asset management fees to Managing Member	64	16
Acquisition costs and note origination fees paid to Managing Member	379	297
Related party transaction, total	1,159	1,816
Selling commission rate	9.00%
Selling Commissions to Affiliates [Member]
Related Party Transaction [Line Items]
Organization and offering costs	537	751
Syndication Costs [Member]
Related Party Transaction [Line Items]
Organization and offering costs		$ 699

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Commitments (Narrative) (Details) (USD $) In Millions, unless otherwise specified	Dec. 31, 2014
Commitments [Abstract]
Commitments to fund investments in notes receivable	$ 2.5

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Members' Capital (Narrative) (Details)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Other Members [Member]
Other Members Capital Account [Line Items]
Other Members capital account, Units issued	1,618,296	1,021,531
Other Members capital account, Units outstanding	1,618,296	1,021,531	187,326
Other Members capital account, Units authorized	7,500,000	7,500,000
Allocation of net income or net losses commencing with initial closing date	100.00%
Managing Member [Member]
Other Members Capital Account [Line Items]
Other Members capital account, Units issued	50	50
Allocation of net income or net losses from commencement until initial closing date	100.00%
Allocation of all distributions of cash available for distribution and net disposition proceeds	5.00%
Allocation percentage, distributions of cash available for distribution	5.00%
Allocation percentage, distributions of net disposition proceeds	1.00%
Total distribution, priority return	8.00%
Allocation of subsequent distributions	15.00%

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Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2014

Summary of Significant Accounting Policies [Abstract]

Summary of Significant Accounting Policies

2.  Summary of significant accounting policies:

Basis of presentation:

The accompanying balance sheets as of December 31, 2014 and 2013, and the related statements of income, changes in members’ capital and cash flows for the years then ended have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and the rules and regulations of the Securities and Exchange Commission.

In preparing the accompanying financial statements, the Company has reviewed, as determined necessary by the Managing Member, events that have occurred after December 31, 2014, up until the issuance of the financial statements. No events were noted which would require disclosure in the footnotes to the financial statements.

Cash and cash equivalents:

Cash and cash equivalents include cash in banks and cash equivalent investments such as U.S. Treasury instruments with original and/or purchased maturities of ninety days or less.

Use of Estimates:

The preparation of the 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 the estimates. Such estimates primarily relate to the determination of credit losses on notes receivable and the fair valuation of equity securities and warrants.

Accounts receivable:

Accounts receivable represent the amounts billed under notes receivable which are currently due to the Company. Allowances for credit losses are typically established based on historical charge off and collection experience and the collectability of specifically identified borrowers, and invoiced amounts. Accounts receivable deemed uncollectible are generally charged off against the allowance on a specific identification basis. Recoveries of amounts that were previously written-off are recorded as other income in the period received.

Credit risk:

Financial instruments that potentially subject the Company to concentrations of credit risk include cash and cash equivalents, notes receivable and accounts receivable. The Company places the majority of its cash deposits in noninterest-bearing accounts with financial institutions that have no less than $10 billion in assets. Such deposits are insured up to $250 thousand. The remainder of the Funds’ cash is temporarily invested in U.S. Treasury instruments. The concentration of such deposits and temporary cash investments is not deemed to create a significant risk to the Company. Accounts and notes receivable represent amounts due from borrowers in various industries related to equipment financed through notes receivable.

Notes receivable, unearned interest income and related revenue recognition:

The Company records all future payments of principal and interest on notes as notes receivable, which are then offset by the amount of any related unearned interest income. For financial statement purposes, the Company reports the net investment in the notes on the balance sheet. Such net investment is comprised of the amount advanced on the loans, adjusting for net deferred loan fees or costs incurred at origination, amounts allocated to warrants received upon origination, and any payments received in advance. The unearned interest is recognized over the term of the notes and the income portion of each note payment is calculated so as to generate a constant rate of return on the net balance outstanding. Net deferred loan fees or costs, together with discounts recognized in connection with warrants acquired at origination, are accreted as an adjustment to yield over the term of the loan.

Allowances for losses on notes receivable are typically established based on historical charge off and collection experience and the collectability of specifically identified borrowers and billed and unbilled receivables. Notes are considered impaired when, based on current information and events, it is probable that the Company will be unable to collect the scheduled payments of principal and/or interest when due according to the contractual terms of the note agreement. Factors considered by management in determining impairment include payment status, collateral value, and the probability of collecting scheduled principal and interest payments when due. If it is determined that a loan is impaired with regard to scheduled payments, the Company will perform an analysis of the note to determine if an impairment valuation reserve is necessary.

This analysis considers the estimated cash flows from the note, or the collateral value of the property underlying the note when note repayment is collateral dependent. Any required valuation reserve is charged to earnings when determined; and notes are charged off to the allowance as they are deemed uncollectible.

Notes receivable are generally placed in a non-accrual status (i.e., no revenue is recognized) when payments are more than 90 days past due. Additionally, management periodically reviews the creditworthiness of companies with note payments outstanding less than 90 days. Based upon management’s judgment, the related notes may be placed on non-accrual status. Notes placed on non-accrual status are only returned to an accrual status when the account has been brought current and management believes recovery of the remaining unpaid receivable is probable. Until such time, all payments received are applied only against outstanding principal balances.

Note origination costs:

The Company capitalizes note origination costs and deferred loan fees associated with the origination and funding of investments in notes receivable. Costs incurred include both internal costs (e.g., the costs of employees’ activities in connection with successful loan originations) and any external broker fees incurred with such originations. These costs are amortized on a note by note basis over the actual contract term using the effective interest rate method. Upon termination of the underlying notes receivable, any of the remaining net note origination fees or costs are relieved. Likewise, the accumulated amortization related to the deferred costs is relieved. Costs related to notes receivable that are not consummated are not eligible for capitalization as note origination costs and are expensed as acquisition expense in the period of expenditure.

Acquisition expense:

Acquisition expense represents costs which include, but are not limited to, legal fees and expenses, travel and communication expenses, cost of appraisals, accounting fees and expenses and miscellaneous expenses related to the selection and acquisition or financing of equipment and equity investment transactions which were not consummated. Such costs are reimbursable to the Managing Member under the terms of the Operating Agreement. As the costs are not eligible for capitalization as note origination costs, such amounts are expensed as incurred.

Segment reporting:

The Company is organized into one operating segment for the purpose of making operating decisions or assessing performance. Accordingly, the Company operates in one reportable operating segment in the United States.

The Company’s principal decision makers are the Managing Member’s Chief Executive Officer and its Chief Financial Officer and Chief Operating Officer. The Company believes that its financing business operates as one reportable segment because: a) the Company measures profit and loss at the portfolio assets level as a whole; b) the principal decision makers do not review information based on any operating segment other than the equipment financing transaction portfolio; c) the Company does not maintain discrete financial information on any specific segment other than its equipment financing operations; d) the Company has not chosen to organize its business around different products and services other than equipment financing; and e) the Company has not chosen to organize its business around geographic areas.

The primary geographic region in which the Company seeks financing opportunities is North America. Currently, 100% of the Company’s operating revenues are from customers domiciled in North America.

Investment in securities:

From time to time, the Company may purchase securities of its borrowers or receive warrants and rights to purchase securities in connection with its lending arrangements.

Purchased securities

Purchased securities (primarily preferred stocks) are generally not registered for public sale and are carried at cost. Such securities are adjusted to fair value if the fair value is less than the carrying value and such impairment is deemed by the Managing Member to be other than temporary. Factors considered by the Managing Member in determining fair value include, but are not limited to, available financial information, the issuer’s ability to meet its current obligations and indications of the issuer’s subsequent ability to raise capital. Management has concluded that there are no identified events or changes in circumstances that may have a significant adverse effect on the fair value of the instruments and that it is not practicable to estimate the fair value of the investment because of its illiquidity. The Company made its initial investment in equity securities during the first quarter of 2014. As of December 31, 2014, investments in equity securities totaled $229 thousand. There were no sales or dispositions of securities during 2014.

Warrants

Warrants owned by the Company are not registered for public sale, but are considered derivatives and are reflected at an estimated fair value on the balance sheet as determined by the Managing Member. At December 31, 2014 and 2013, the Managing Member estimated the fair value of warrants to be $566 thousand and $607 thousand, respectively. During 2014, the Company recorded unrealized losses of $129 thousand on fair valuation of its warrants. By comparison, during 2013, the Company recorded unrealized gains of $477 thousand relative to the fair valuation of its warrants. Gains realized on the net exercise of warrants totaled $55 thousand and $51 thousand during 2014 and 2013, respectively. See Note 9 for further discussion.

Advance payments:

Note payments received prior to their due date are recorded as advance payments.  The payments are applied against the note receivable when they become due.

Income Taxes:

The Company is treated as a partnership for federal income tax purposes. Pursuant to the provisions of Section 701 of the Internal Revenue Code, a partnership is not subject to federal income taxes. Accordingly, the Company has provided current franchise income taxes for only those states which levy income taxes on partnerships. For the years ended December 31, 2014 and 2013, the related provision for state income taxes was approximately $2 thousand and $3 thousand, respectively. The Company does not have any entity level uncertain tax positions. The Company files income tax returns in the U.S. federal jurisdiction and various state jurisdictions and is generally subject to examination by U.S. federal (or state and local) income tax authorities for three years from the filing of a tax return.

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

		2014		2013
Financial statement basis of net assets	$	11,330	$	7,032
Tax basis of net assets (unaudited)		13,746		9,312
Difference	$	(2,416)	$	(2,280)

The primary difference between the tax bases of net assets and the amounts recorded in the financial statements is the result of the difference in accounting for syndication costs used in the financial statements and the Company’s tax returns. 

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

		2014		2013
Net income per financial statements	$	54	$	396
Tax adjustments (unaudited):
Adjustments to gain on sales of assets		5		5
Other		20		(399)
Income per federal tax return (unaudited)	$	79	$	2

Per Unit data:

Net income per Unit is based upon the weighted average number of Other Members Units outstanding during the year.

Recent accounting pronouncements:

In May 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers (“ASU 2014-09”), which amends the existing accounting standards for revenue recognition. ASU 2014-09 is based on principles that govern the recognition of revenue at an amount an entity expects to be entitled when products are transferred to customers. ASU 2014-09 is effective for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period. Early adoption is not permitted. The new revenue standard may be applied retrospectively to each prior period presented or retrospectively with the cumulative effect recognized as of the date of adoption. The Company evaluated the impact of the new standard on its financial statements and has determined that such impact is virtually non-existent as the new revenue guideline does not affect revenues from loans, which comprise the majority of the Company’s revenues.

In August 2014, the FASB issued Accounting Standards Update 2014-15, Presentation of Financial Statements – Going Concern (subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern. The new standard provides guidance relative to management's responsibility to evaluate whether there is substantial doubt about an entity's ability to continue as a going concern and to provide related footnote disclosures. The new standard is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2016. Early adoption is permitted. Management is currently evaluating the standard and its operational and related disclosure requirements.

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Members' Capital (Distributions to Other Members) (Details) (Other Members [Member], USD $) In Thousands, except Share data, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Other Members [Member]
Distribution Made to Limited Liability Company (LLC) Member [Line Items]
Distributions declared	$ 1,542	$ 1,005
Weighted average number of Units outstanding	1,403,414	620,769
Weighted average distributions per Unit	$ 1.10	$ 1.62

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Balance Sheets (USD $) In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
ASSETS
Cash and cash equivalents	$ 4,924	$ 3,107
Accounts receivable		6
Notes receivable, net	5,845	4,396
Investment in securities	229
Fair value of warrants	566	607
Due from Affiliates	35
Prepaid expenses and other assets	9	5
Total assets	11,608	8,121
Accounts payable and accrued liabilities:
Managing Member	28	18
Affiliates		889
Accrued distributions to Other Members	250	160
Other		22
Total liabilities	278	1,089
Commitments and contingencies
Total Members' capital	11,330	7,032
Total liabilities and Members' capital	11,608	8,121
Managing Member [Member]
Accounts payable and accrued liabilities:
Total Members' capital
Other Members [Member]
Accounts payable and accrued liabilities:
Total Members' capital	$ 11,330	$ 7,032

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Statements of Cash Flows (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Operating activities:
Net income	$ 54	$ 396
Adjustment to reconcile net income to cash provided by (used in) operating activities:
Accretion of note discount - warrants	(72)	(14)
Amortization of net note origination costs	28	11
Gain on early termination of notes receivable	(14)	(46)
Gain on sales or dispositions of securities	(55)	(51)
Unrealized loss (gain) on fair valuation of warrants	129	(477)
Changes in operating assets and liabilities:
Accounts receivable	6
Prepaid expenses and other assets	(4)	(5)
Accounts payable, Managing Member		(1)
Accounts payable, other	(22)	22
Accrued liabilities, affiliates	(39)	(119)
Deposits due borrowers		(32)
Unearned fee income related to notes receivable	(5)	33
Net cash provided by (used in) operating activities	6	(283)
Investing activities:
Advance payments	(109)	49
Purchase of securities	(229)
Proceeds from early termination of notes receivable	260	342
Proceeds from sales of warrants	60	55
Payments of note origination costs	(34)	(25)
Note receivable and warrants advances	(4,030)	(4,135)
Principal payments received on notes receivable	2,434	593
Net cash used in investing activities	(1,648)	(3,121)
Financing activities:
Capital contributions	5,967	8,348
Rescissions of capital contributions		(5)
Net cash provided by financing activities	3,459	6,256
Net increase in cash and cash equivalents	1,817	2,852
Cash and cash equivalents at beginning of year	3,107	255
Cash and cash equivalents at end of year	4,924	3,107
Supplemental disclosures of cash flow information:
Cash paid during the year for taxes	3	2
Schedule of non-cash investing and financing transactions:
Payables to Managing Member and affiliates at year-end (syndication costs)		885
Selling Commissions to Affiliates [Member]
Financing activities:
Organization and offering costs	(537)	(618)
Syndication Costs [Member]
Financing activities:
Organization and offering costs	(358)	(503)
Other Members [Member]
Operating activities:
Net income	(117)	280
Financing activities:
Distributions to Members	(1,452)	(866)
Capital contributions	5,967	8,348
Rescissions of capital contributions		(5)
Schedule of non-cash investing and financing transactions:
Distributions payable to Members at year-end	250	160
Managing Member [Member]
Operating activities:
Net income	171	116
Financing activities:
Distributions to Members	(161)	(100)
Schedule of non-cash investing and financing transactions:
Distributions payable to Members at year-end	$ 28	$ 18

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Fair Value Measurements (Summary of Valuation Techniques and Significant Unobservable Inputs) (Details) (Recurring [Member], Black-Scholes Formulation [Member], Warrants [Member], USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Time to maturity (in years)	5 years 2 months 12 days	7 years
Risk-free interest rate	1.68%	2.46%
Annualized volatility	100.00%	100.00%
Minimum [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Stock price	0.05	0.05
Exercise price	0.05	0.05
Maximum [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Stock price	25.76	25.76
Exercise price	25.76	25.76

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Organization and Limited Liability Company Matters (Narrative) (Details) (USD $)	12 Months Ended	48 Months Ended
	Dec. 31, 2014	Dec. 31, 2014	Mar. 13, 2013	Nov. 14, 2012	Dec. 31, 2011	Dec. 31, 2013	Dec. 31, 2012
Contributions of capital, initial					$ 500
Minimum amount of subscriptions to release proceeds in escrow				1,200,000
Minimum units to release proceeds in escrow				120,000
Minimum gross proceeds required to release Pennsylvania subscriptions			3,750,000
Capital contribution		$ 16,200,000
Reinvestment period	6 years
Other Members [Member]
Units issued	1,618,296	1,618,296				1,021,531
Units outstanding	1,618,296	1,618,296				1,021,531	187,326

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Fair Value Measurements (Estimated Fair Values of Financial Instruments) (Details) (USD $) In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Financial assets:
Cash and cash equivalents	$ 4,924	$ 3,107
Notes receivable, net	5,828	4,395
Investment in securities	229
Warrants	566	607
Level 1 Estimated Fair Value [Member]
Financial assets:
Cash and cash equivalents	4,924	3,107
Level 2 Estimated Fair Value [Member]
Financial assets:
Cash and cash equivalents
Notes receivable, net
Investment in securities
Warrants
Level 3 Estimated Fair Value [Member]
Financial assets:
Notes receivable, net	5,828	4,395
Investment in securities	229
Warrants	566	607	24
Carrying Amount [Member]
Financial assets:
Cash and cash equivalents	4,924	3,107
Notes receivable, net	5,845	4,396
Investment in securities	229
Warrants	$ 566	$ 607

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Summary of Significant Accounting Policies (Schedule of Differences Between Book Value and Tax Basis of Net Assets) (Details) (USD $) In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Summary of Significant Accounting Policies [Abstract]
Financial statement basis of net assets	$ 11,330	$ 7,032	$ 864
Tax basis of net assets (unaudited)	13,746	9,312
Difference	$ (2,416)	$ (2,280)

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Organization and Limited Liability Company Matters

12 Months Ended

Dec. 31, 2014

Organization and Limited Liability Company Matters [Abstract]

Organization and Limited Liability Company Matters

1.  Organization and Limited Liability Company matters:

ATEL Growth Capital Fund 8, LLC (the “Company” or the “Fund”) was formed under the laws of the state of California on December 8, 2011 for the purpose of providing financing for the acquisition of equipment and other goods and services used by emerging growth companies and established privately held companies without publicly traded securities, and for providing other forms of financing for, and to acquire equity interests and warrants and rights to purchase equity interests in such companies. The Fund may continue until it is terminated in accordance with the ATEL Growth Capital Fund 8, LLC limited liability company operating agreement dated December 13, 2011 (the “Operating Agreement”). The Managing Member of the Company is AGC Managing Member, LLC (the “Managing Member” or “Manager”), the renamed AGC 8 Managing Member, LLC which was formed in December 2011 as a Nevada limited liability company. Such name change is the result of an amendment to the articles of incorporation filed with the State of Nevada effective March 18, 2014.Contributions in the amount of $500 were received as of December 31, 2011, which represented the initial Member’s capital investment. As a limited liability company, the liability of any individual member for the obligations of the Fund is limited to the extent of capital contributions to the Fund by the individual member.

The offering of the Company was granted effectiveness by the Securities and Exchange Commissionas of August 20, 2012.As of November 14, 2012, subscriptions for the minimum number of Units (120,000, representing $1.2 million), excluding subscriptions from Pennsylvania investors, had been received and the Fund requested subscription proceeds to be released from escrow. On that date, the Company commenced initialoperations. Pennsylvania subscriptions are subject to a separate escrow and are released to the Fund only at such time as total subscription proceeds received by the Fund from all subscribers, including the escrowed Pennsylvania subscriptions, equal to not less than $3.75 million in gross proceeds. Total contributions to the Fund exceeded $3.75 million on March 13, 2013, at which time a request was processed to release the Pennsylvania escrowed amounts. The offering was terminated on August 20, 2014.

As of December 31, 2014, cumulative contributions, net of rescissions and related distributions paid, totaling $16.2 million (inclusive of the $500 initial Member’s capital investment) have been received. As of such date,  a total of 1,618,296 Units were issued and outstanding.

Prior to the termination of its offering, the Fund, or Managing Member on behalf of the Fund, incurred costs in connection with the organization, registration and issuance of the Units. The amount of such costs borne by the Fund was limited by certain provisions of the Operating Agreement.

The Company’s principal objectives are to invest in a diversified portfolio of investments that will (i) preserve, protect and return the Company’s invested capital; (ii) generate regular cash distributions to Unitholders, with any balance remaining after required minimum distributions to be used to purchase additional investments during the Reinvestment Period (ending six calendar years after the completion of the Company’s public offering of Units), (iii) provide additional distributions to Unitholders from any proceeds from sales of Equity interests and (iv) provide total cash distributions to Unitholders equal to a desirable rate of return on their investment capital. The Company is governed by the Operating Agreement.

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Statements of Operations (USD $) In Thousands, except Share data, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Revenues:
Notes receivable interest income, including accretion of net note origination costs and discounts	$ 816	$ 228
Gain on early termination of notes receivable	14	46
Gain on sales or dispositions of securities	55	51
Unrealized (loss) gain on fair valuation of warrants	(129)	477
Other	51	19
Total revenues	807	821
Expenses:
Acquisition expense	345	272
Cost reimbursements to affiliates	179	53
Asset management fees to Managing Member	64	16
Professional fees	73	21
Outside services	33	25
Taxes on income and franchise fees	2	3
Bank charges	13	9
Printing and photocopying	8	12
Other	36	14
Total expenses	753	425
Net income (loss):
Net income	54	396
Managing Member [Member]
Net income (loss):
Net income	171	116
Other Members [Member]
Net income (loss):
Net income	$ (117)	$ 280
Net (loss) income per Limited Liability Company Unit (Other Members)	$ (0.08)	$ 0.45
Weighted average number of Units outstanding	1,403,414	620,769

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Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2014

Summary of Significant Accounting Policies [Abstract]

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

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

		2014		2013
Financial statement basis of net assets	$	11,330	$	7,032
Tax basis of net assets (unaudited)		13,746		9,312
Difference	$	(2,416)	$	(2,280)

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 Company’s federal tax return (unaudited) for the years ended December 31, 2014 and 2013 (in thousands):

		2014		2013
Net income per financial statements	$	54	$	396
Tax adjustments (unaudited):
Adjustments to gain on sales of assets		5		5
Other		20		(399)
Income per federal tax return (unaudited)	$	79	$	2

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Document And Entity Information (USD $)	12 Months Ended
	Dec. 31, 2014	Feb. 28, 2015	Jun. 30, 2014
Document And Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2014
Document Fiscal Year Focus	2014
Document Fiscal Period Focus	FY
Entity Registrant Name	ATEL Growth Capital Fund 8, LLC
Entity Central Index Key	0001537069
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Well-known Seasoned Issuer	No
Entity Public Float			$ 0
Entity Units Outstanding		1,618,296

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Notes Receivable, Net (Tables)

12 Months Ended

Dec. 31, 2014

Notes Receivables, Net [Abstract]

Minimum Future Payments Receivable

As of December 31, 2014, the minimum future payments receivable are as follows (in thousands):

Year ending December 31, 2015	$	3,469
2016		2,667
2017		668
		6,804
Less: portion representing unearned interest income, net		(959)
Notes receivable, net	$	5,845

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Statements of Changes in Members' Capital (USD $) In Thousands, except Share data, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Beginning Balance	$ 7,032	$ 864
Capital contributions	5,967	8,348
Rescissions of Units		(5)
Net income	54	396
Ending Balance	11,330	7,032
Selling Commissions to Affiliates [Member]
Organization and offering costs	(537)	(751)
Syndication Costs [Member]
Organization and offering costs	527	(699)
Other Members [Member]
Beginning Balance (in units)	1,021,531	187,326
Beginning Balance	7,032	864
Capital contributions	5,967	8,348
Capital contributions (in units)	596,765	834,755
Rescissions of Units		(5)
Rescissions of Units (in units)		(550)
Distributions to Members	(1,542)	(1,005)
Net income	(117)	280
Ending Balance (in units)	1,618,296	1,021,531
Ending Balance	11,330	7,032
Other Members [Member] | Selling Commissions to Affiliates [Member]
Organization and offering costs	(537)	(751)
Other Members [Member] | Syndication Costs [Member]
Organization and offering costs	527	(699)
Managing Member [Member]
Beginning Balance
Distributions to Members	(171)	(116)
Net income	171	116
Ending Balance

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Commitments

12 Months Ended

Dec. 31, 2014

Commitments [Abstract]

Commitments

6.  Commitments:

At December 31, 2014, there were commitments to fund investments in notes receivable approximating $2.5 million. This amount represents contract awards which may be canceled by the prospective borrower/investee or may not be accepted by the Company.

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Syndication Costs

12 Months Ended

Dec. 31, 2014

Syndication Costs [Abstract]

Syndication Costs

5.  Syndication costs:

Syndication costs are reflected as a reduction to Members’ capital as such costs are netted against the capital raised. The amount shown is primarily comprised of selling commissions as well as fees pertaining to the organization of the Fund, document preparation, regulatory filing fees, and accounting and legal costs. Syndication costs totaled $537 thousand and $1.5 million for the respective years ended December 31, 2014 and 2013.

The Operating Agreement places a limit for cost reimbursements to the Managing Member and/or affiliates. When added to selling commissions, such cost reimbursements may not exceed a total equal to 15% of all offering proceeds. Through August 20, 2014, the Managing Member incurred  $527thousand of syndication costs in excess of those allocable for reimbursement under the Fund’s Operating Agreement. Whereas such costs were accrued by the Fund, they were effectively reversed during the third quarter of 2014 when the offering was terminated. As of December 31, 2014, there was no syndication costs recorded in excess of the limitation. On August 20, 2014, the Fund’s offering was terminated.

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Summary of Significant Accounting Policies (Narrative) (Details) (USD $)	12 Months Ended
	Dec. 31, 2014 segment	Dec. 31, 2013
Summary Of Significant Accounting Policies [Line Items]
Number of operating segments	1
Number of reportable segments	1
Investments in equity securities	$ 229,000
Fair value of warrants	566,000	607,000
Unrealized (loss) gain on fair valuation of warrants	(129,000)	477,000
Gains realized on the net exercise of warrants	55,000	51,000
Provision for franchise fees and state income taxes	2,000	3,000
Period subject to income tax examination	3 years
North America [Member]
Summary Of Significant Accounting Policies [Line Items]
Percentage of operating revenues	100.00%
Minimum [Member]
Summary Of Significant Accounting Policies [Line Items]
Required assets value of financial institutions for cash deposits	10,000,000,000
Note receivable, period for non accrual status		90 days
Maximum [Member]
Summary Of Significant Accounting Policies [Line Items]
U.S. Treasury instruments maturity period		90 days
Cash deposits, insured amount	$ 250,000
Note receivable, period of review for impairment		90 days

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Related Party Transactions (Tables)

12 Months Ended

Dec. 31, 2014

Related Party Transactions [Abstract]

Affiliates Earned Commissions and Billed for Reimbursements Pursuant to Operating Agreement

During the years ended December 31, 2014 and 2013, the Managing Member and/or affiliates earned commissions, fees and reimbursements pursuant to the Operating Agreement as follows (in thousands):

		2014		2013
Selling commissions, equal to 9% of the selling price of the Limited    Liability Company Units, deducted from Other Members' capital	$	537	$	751
Reimbursement of other syndication costs to Managing Member    and/or affiliates, deducted from Other Members' capital		-		699
Administrative costs reimbursed to Managing Member and/or affiliates		179		53
Asset management fees to Managing Member		64		16
Acquisition costs and note origination fees paid to Managing Member		379		297
	$	1,159	$	1,816

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Fair Value Measurements

12 Months Ended

Dec. 31, 2014

Fair Value Measurements [Abstract]

Fair Value Measurements

9.  Fair value measurements:

Fair value measurements and disclosures are based on a fair value hierarchy as determined by significant inputs used to measure fair value. The three levels of inputs within the fair value hierarchy are defined as follows:

Level 1 – Quoted prices in active markets for identical assets or liabilities. An active market for the asset or liability is a market in which transactions for the asset or liability occur with sufficient frequency and volume to provide pricing information on an ongoing basis.

Level 2 – Quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active, and model-based valuations in which all significant inputs are observable in the market.

Level 3 – Valuation is modeled using significant inputs that are unobservable in the market. These unobservable inputs reflect the Company's own estimates of assumptions that market participants would use in pricing the asset or liability.

At December 31, 2014 and 2013,  only the Company’s warrants were measured on a recurring basis. As of the same dates, the Company had no assets or liabilities that required measurement at fair value on a non-recurring basis.

The Company’s valuation policy is determined by members of the Asset Management, Credit and Accounting departments. Whenever possible, the policy is to obtain quoted market prices in active markets to estimate fair values for recognition and disclosure purposes. Where quoted market prices in active markets are not available, fair values are estimated using discounted cash flow analyses, broker quotes and third party appraisals of collateral and/or other valuation techniques. These techniques are significantly affected by certain of the Company’s assumptions, including discount rates and estimates of future cash flows. Potential taxes and other transaction costs are not considered in estimating fair values. As the Company is responsible for determining fair value, an analysis is performed on prices obtained from third parties. Such analysis is performed by asset management and credit department personnel who are familiar with the Company’s investments in notes receivable and equity securities of venture companies.The analysis may include a periodic review of price fluctuations and validation of numbers obtained from a specific third party by reference to multiple representative sources.

The measurement methodology is as follows:

Warrants (recurring)

Warrants owned by the Company are not registered for public sale, but are considered derivatives and are carried on the balance sheet at an estimated fair value at the end of the period. The valuation of the warrants was determined using a Black-Scholes formulation of value based upon the volatility of respective similar publicly traded companies, a risk free interest rate for the term(s) of the warrant exercise(s), and the respective exercise prices and number of warrants. As of December 31, 2014 and 2013, the calculated fair value of the Fund’s warrant portfolio totaled $566 thousand and $607 thousand, respectively. Such valuation is classified within Level 3 of the valuation hierarchy.

The following table reconciles the beginning and ending balances of the Company’s Level 3 recurring assets (in thousands):

		Level 3 Assets
Balance at December 31, 2012	$	24
Fair value of new warrants, recorded during the year      (included as a discount on notes receivable)		110
Net exercise of warrants		(4)
Unrealized gain on warrants, net recorded during the year		477
Balance at December 31, 2013		607
Fair value of new warrants, recorded during the year      (included as a discount on notes receivable)		93
Net exercise of warrants		(5)
Unrealized loss on warrants, net recorded during the year		(129)
Balance at December 31, 2014	$	566

The following tables summarize the valuation techniques and significant unobservable inputs used for the Company’s recurring fair value calculation categorized as Level 3 in the fair value hierarchy at December 31, 2014 and 2013:

December 31, 2014
	Valuation	Valuation	Unobservable	Range of
Name	Frequency	Technique	Inputs	Input Values
Warrants	Recurring	Black-Scholes formulation	Stock price	$0.05 - $25.76
			Exercise price	$0.05 - $25.76
			Time to maturity (in years)	5.20
			Risk-free interest rate	1.68%
			Annualized volatility	100%
December 31, 2013
	Valuation	Valuation	Unobservable	Range of
Name	Frequency	Technique	Inputs	Input Values
Warrants	Recurring	Black-Scholes formulation	Stock price	$0.05 - $25.76
			Exercise price	$0.05 - $25.76
			Time to maturity (in years)	7.00
			Risk-free interest rate	2.46%
			Annualized volatility	100%

The following disclosure of the estimated fair value of financial instruments is made in accordance with the guidance provided by the Financial Instruments Topic of the FASB Accounting Standards Codification. Fair value estimates, methods and assumptions, set forth below for the Company’s financial instruments, are made solely to comply with the requirements of the Financial Instruments Topic and should be read in conjunction with the Company’s financial statements and related notes.

The Company has determined the estimated fair value amounts by using market information and valuation methodologies that it considers appropriate and consistent with the fair value accounting guidance. Considerable judgment is required to interpret market data to develop the estimates of fair value. The use of different market assumptions and/or estimation methodologies may have a material effect on the estimated fair value amounts.

Cash and cash equivalents

The recorded amounts of the Company’s cash and cash equivalents approximate fair value because of the liquidity and short-term maturity of these instruments.

Notes receivable

The fair value of the Company’s notes receivable is generally estimated based upon various methodologies deployed by financial and credit management including, but not limited to, credit analysis, third party appraisal and/or discounted cash flow analysis based upon current market valuation techniques and market rates for similar types of lending arrangements, which may consider adjustments for impaired loans as deemed necessary.

Investment in securities

The Company’s investment securities are not registered for public sale and are carried at cost which management believes approximates fair value, as appropriately adjusted for impairment.

The following tables present estimated fair values of the Company’s financial instruments in accordance with the guidance provided by the Financial Instruments Topic of the FASB Accounting Standards Codificationat December 31, 2014 and 2013 (in thousands):

		December 31, 2014
		Carrying Amount		Level 1		Level 2		Level 3		Total
Financial assets:
Cash and cash equivalents	$	4,924	$	4,924	$	-	$	-	$	4,924
Notes receivable, net		5,845		-		-		5,828		5,828
Investment in securities		229		-		-		229		229
Warrants		566		-		-		566		566
		December 31, 2013
		Carrying Amount		Level 1		Level 2		Level 3		Total
Financial assets:
Cash and cash equivalents	$	3,107	$	3,107	$	-	$	-	$	3,107
Notes receivable, net		4,396		-		-		4,395		4,395
Warrants		607		-		-		607		607

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Guarantees

12 Months Ended

Dec. 31, 2014

Guarantees [Abstract]

Guarantees

7.  Guarantees:

The Company enters into contracts that contain a variety of indemnifications. The Company’s maximum exposure under these arrangements is unknown. However, based upon the Manager’s experience, there have not been any prior claims or losses pursuant to these types of contracts and the expectation of risk of loss is 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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Members' Capital

12 Months Ended

Dec. 31, 2014

Members' Capital [Abstract]

Members' Capital

8.  Members’ Capital:

A total of 1,618,296and 1,021,531Units were issued and outstanding at December 31, 2014 and 2013, respectively. The Fund is authorized to issue up to 7,500,000additional Units in addition to the Units issued to the initial Member (50 Units).

From the commencement of the Fund until the initial closing date, as defined in the Operating Agreement, the Company’s net income and net losses are allocated 100% to the Manager. Commencing with the initial closing date, net income and net losses are allocated 100% to the Members. An amount equal to 5% of all Distributions of Cash Available for Distribution and Net Disposition Proceeds will be allocated to the Manager as the carried interest. An amount equal to (i) an additional 5% of all Distributions from Cash Available for Distribution and 1% of all Distributions of Net Disposition Proceeds will be paid to the Manager as a promotional interest until investors have received total distributions in amounts equal to their Capital Contributions plus an amount equal to a priority return of 8% per annum as defined in the Operating Agreement; and (ii) then 15% of all subsequent distributions will be allocated to the Manager as a promotional interest. Distributions not allocated to the Manager as carried or promotional interests will be allocated and paid to the Unitholders.

Distributions to the Other Members for 2014 and 2013 were as follows (in thousands, except as to Units and per Unit data):

		2014		2013
Distributions declared	$	1,542	$	1,005
Weighted average number of Units outstanding		1,403,414		620,769
Weighted average distributions per Unit	$	1.10	$	1.62

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Summary of Significant Accounting Policies (Policy)

12 Months Ended

Dec. 31, 2014

Summary of Significant Accounting Policies [Abstract]

Basis of Presentation

Basis of presentation:

The accompanying balance sheets as of December 31, 2014 and 2013, and the related statements of income, changes in members’ capital and cash flows for the years then ended have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and the rules and regulations of the Securities and Exchange Commission.

In preparing the accompanying financial statements, the Company has reviewed, as determined necessary by the Managing Member, events that have occurred after December 31, 2014, up until the issuance of the financial statements. No events were noted which would require disclosure in the footnotes to the financial statements.

Cash and Cash Equivalents

Cash and cash equivalents:

Cash and cash equivalents include cash in banks and cash equivalent investments such as U.S. Treasury instruments with original and/or purchased maturities of ninety days or less.

Use of Estimates

Use of Estimates:

The preparation of the 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 the estimates. Such estimates primarily relate to the determination of credit losses on notes receivable and the fair valuation of equity securities and warrants.

Accounts Receivable

Accounts receivable:

Accounts receivable represent the amounts billed under notes receivable which are currently due to the Company. Allowances for credit losses are typically established based on historical charge off and collection experience and the collectability of specifically identified borrowers, and invoiced amounts. Accounts receivable deemed uncollectible are generally charged off against the allowance on a specific identification basis. Recoveries of amounts that were previously written-off are recorded as other income in the period received.

Credit Risk

Credit risk:

Financial instruments that potentially subject the Company to concentrations of credit risk include cash and cash equivalents, notes receivable and accounts receivable. The Company places the majority of its cash deposits in noninterest-bearing accounts with financial institutions that have no less than $10 billion in assets. Such deposits are insured up to $250 thousand. The remainder of the Funds’ cash is temporarily invested in U.S. Treasury instruments. The concentration of such deposits and temporary cash investments is not deemed to create a significant risk to the Company. Accounts and notes receivable represent amounts due from borrowers in various industries related to equipment financed through notes receivable.

Notes Receivable, Unearned Interest Income and Related Revenue Recognition

Notes receivable, unearned interest income and related revenue recognition:

The Company records all future payments of principal and interest on notes as notes receivable, which are then offset by the amount of any related unearned interest income. For financial statement purposes, the Company reports the net investment in the notes on the balance sheet. Such net investment is comprised of the amount advanced on the loans, adjusting for net deferred loan fees or costs incurred at origination, amounts allocated to warrants received upon origination, and any payments received in advance. The unearned interest is recognized over the term of the notes and the income portion of each note payment is calculated so as to generate a constant rate of return on the net balance outstanding. Net deferred loan fees or costs, together with discounts recognized in connection with warrants acquired at origination, are accreted as an adjustment to yield over the term of the loan.

Allowances for losses on notes receivable are typically established based on historical charge off and collection experience and the collectability of specifically identified borrowers and billed and unbilled receivables. Notes are considered impaired when, based on current information and events, it is probable that the Company will be unable to collect the scheduled payments of principal and/or interest when due according to the contractual terms of the note agreement. Factors considered by management in determining impairment include payment status, collateral value, and the probability of collecting scheduled principal and interest payments when due. If it is determined that a loan is impaired with regard to scheduled payments, the Company will perform an analysis of the note to determine if an impairment valuation reserve is necessary.

This analysis considers the estimated cash flows from the note, or the collateral value of the property underlying the note when note repayment is collateral dependent. Any required valuation reserve is charged to earnings when determined; and notes are charged off to the allowance as they are deemed uncollectible.

Notes receivable are generally placed in a non-accrual status (i.e., no revenue is recognized) when payments are more than 90 days past due. Additionally, management periodically reviews the creditworthiness of companies with note payments outstanding less than 90 days. Based upon management’s judgment, the related notes may be placed on non-accrual status. Notes placed on non-accrual status are only returned to an accrual status when the account has been brought current and management believes recovery of the remaining unpaid receivable is probable. Until such time, all payments received are applied only against outstanding principal balances.

Note Origination Costs

Note origination costs:

The Company capitalizes note origination costs and deferred loan fees associated with the origination and funding of investments in notes receivable. Costs incurred include both internal costs (e.g., the costs of employees’ activities in connection with successful loan originations) and any external broker fees incurred with such originations. These costs are amortized on a note by note basis over the actual contract term using the effective interest rate method. Upon termination of the underlying notes receivable, any of the remaining net note origination fees or costs are relieved. Likewise, the accumulated amortization related to the deferred costs is relieved. Costs related to notes receivable that are not consummated are not eligible for capitalization as note origination costs and are expensed as acquisition expense in the period of expenditure.

Acquisition Expense

Acquisition expense:

Acquisition expense represents costs which include, but are not limited to, legal fees and expenses, travel and communication expenses, cost of appraisals, accounting fees and expenses and miscellaneous expenses related to the selection and acquisition or financing of equipment and equity investment transactions which were not consummated. Such costs are reimbursable to the Managing Member under the terms of the Operating Agreement. As the costs are not eligible for capitalization as note origination costs, such amounts are expensed as incurred.

Segment Reporting

Segment reporting:

The Company is organized into one operating segment for the purpose of making operating decisions or assessing performance. Accordingly, the Company operates in one reportable operating segment in the United States.

The Company’s principal decision makers are the Managing Member’s Chief Executive Officer and its Chief Financial Officer and Chief Operating Officer. The Company believes that its financing business operates as one reportable segment because: a) the Company measures profit and loss at the portfolio assets level as a whole; b) the principal decision makers do not review information based on any operating segment other than the equipment financing transaction portfolio; c) the Company does not maintain discrete financial information on any specific segment other than its equipment financing operations; d) the Company has not chosen to organize its business around different products and services other than equipment financing; and e) the Company has not chosen to organize its business around geographic areas.

The primary geographic region in which the Company seeks financing opportunities is North America. Currently, 100% of the Company’s operating revenues are from customers domiciled in North America.

Investment in Securities

Investment in securities:

From time to time, the Company may purchase securities of its borrowers or receive warrants and rights to purchase securities in connection with its lending arrangements.

Purchased securities

Purchased securities (primarily preferred stocks) are generally not registered for public sale and are carried at cost. Such securities are adjusted to fair value if the fair value is less than the carrying value and such impairment is deemed by the Managing Member to be other than temporary. Factors considered by the Managing Member in determining fair value include, but are not limited to, available financial information, the issuer’s ability to meet its current obligations and indications of the issuer’s subsequent ability to raise capital. Management has concluded that there are no identified events or changes in circumstances that may have a significant adverse effect on the fair value of the instruments and that it is not practicable to estimate the fair value of the investment because of its illiquidity. The Company made its initial investment in equity securities during the first quarter of 2014. As of December 31, 2014, investments in equity securities totaled $229 thousand. There were no sales or dispositions of securities during 2014.

Warrants

Warrants owned by the Company are not registered for public sale, but are considered derivatives and are reflected at an estimated fair value on the balance sheet as determined by the Managing Member. At December 31, 2014 and 2013, the Managing Member estimated the fair value of warrants to be $566 thousand and $607 thousand, respectively. During 2014, the Company recorded unrealized losses of $129 thousand on fair valuation of its warrants. By comparison, during 2013, the Company recorded unrealized gains of $477 thousand relative to the fair valuation of its warrants. Gains realized on the net exercise of warrants totaled $55 thousand and $51 thousand during 2014 and 2013, respectively. See Note 9 for further discussion.

Advance Payments

Advance payments:

Note payments received prior to their due date are recorded as advance payments.  The payments are applied against the note receivable when they become due.

Income Taxes

Income Taxes:

The Company is treated as a partnership for federal income tax purposes. Pursuant to the provisions of Section 701 of the Internal Revenue Code, a partnership is not subject to federal income taxes. Accordingly, the Company has provided current franchise income taxes for only those states which levy income taxes on partnerships. For the years ended December 31, 2014 and 2013, the related provision for state income taxes was approximately $2 thousand and $3 thousand, respectively. The Company does not have any entity level uncertain tax positions. The Company files income tax returns in the U.S. federal jurisdiction and various state jurisdictions and is generally subject to examination by U.S. federal (or state and local) income tax authorities for three years from the filing of a tax return.

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

		2014		2013
Financial statement basis of net assets	$	11,330	$	7,032
Tax basis of net assets (unaudited)		13,746		9,312
Difference	$	(2,416)	$	(2,280)

The primary difference between the tax bases of net assets and the amounts recorded in the financial statements is the result of the difference in accounting for syndication costs used in the financial statements and the Company’s tax returns. 

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

		2014		2013
Net income per financial statements	$	54	$	396
Tax adjustments (unaudited):
Adjustments to gain on sales of assets		5		5
Other		20		(399)
Income per federal tax return (unaudited)	$	79	$	2

Per Unit Data

Per Unit data:

Net income per Unit is based upon the weighted average number of Other Members Units outstanding during the year.

Recent Accounting Pronouncements

Recent accounting pronouncements:

In May 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers (“ASU 2014-09”), which amends the existing accounting standards for revenue recognition. ASU 2014-09 is based on principles that govern the recognition of revenue at an amount an entity expects to be entitled when products are transferred to customers. ASU 2014-09 is effective for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period. Early adoption is not permitted. The new revenue standard may be applied retrospectively to each prior period presented or retrospectively with the cumulative effect recognized as of the date of adoption. The Company evaluated the impact of the new standard on its financial statements and has determined that such impact is virtually non-existent as the new revenue guideline does not affect revenues from loans, which comprise the majority of the Company’s revenues.

In August 2014, the FASB issued Accounting Standards Update 2014-15, Presentation of Financial Statements – Going Concern (subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern. The new standard provides guidance relative to management's responsibility to evaluate whether there is substantial doubt about an entity's ability to continue as a going concern and to provide related footnote disclosures. The new standard is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2016. Early adoption is permitted. Management is currently evaluating the standard and its operational and related disclosure requirements.

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Fair Value Measurements (Reconciliation of Level 3 Recurring Assets) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Balance	$ 607
Unrealized gain (loss) on warrants, net recorded during the year	(129)	477
Balance	566	607
Level 3 Estimated Fair Value [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Balance	607	24
Fair value of new warrants, recorded during the year (included as a discount on notes receivable)	93	110
Net exercise of warrants	(5)	(4)
Unrealized gain (loss) on warrants, net recorded during the year	(129)	477
Balance	$ 566	$ 607

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Fair Value Measurements (Tables)

12 Months Ended

Dec. 31, 2014

Fair Value Measurements [Abstract]

Reconciliation of Level 3 Recurring Assets

The following table reconciles the beginning and ending balances of the Company’s Level 3 recurring assets (in thousands):

		Level 3 Assets
Balance at December 31, 2012	$	24
Fair value of new warrants, recorded during the year      (included as a discount on notes receivable)		110
Net exercise of warrants		(4)
Unrealized gain on warrants, net recorded during the year		477
Balance at December 31, 2013		607
Fair value of new warrants, recorded during the year      (included as a discount on notes receivable)		93
Net exercise of warrants		(5)
Unrealized loss on warrants, net recorded during the year		(129)
Balance at December 31, 2014	$	566

Summary of Valuation Techniques and Significant Unobservable Inputs

The following tables summarize the valuation techniques and significant unobservable inputs used for the Company’s recurring fair value calculation categorized as Level 3 in the fair value hierarchy at December 31, 2014 and 2013:

December 31, 2014
	Valuation	Valuation	Unobservable	Range of
Name	Frequency	Technique	Inputs	Input Values
Warrants	Recurring	Black-Scholes formulation	Stock price	$0.05 - $25.76
			Exercise price	$0.05 - $25.76
			Time to maturity (in years)	5.20
			Risk-free interest rate	1.68%
			Annualized volatility	100%
December 31, 2013
	Valuation	Valuation	Unobservable	Range of
Name	Frequency	Technique	Inputs	Input Values
Warrants	Recurring	Black-Scholes formulation	Stock price	$0.05 - $25.76
			Exercise price	$0.05 - $25.76
			Time to maturity (in years)	7.00
			Risk-free interest rate	2.46%
			Annualized volatility	100%

Estimated Fair Values of Financial Instruments

The following tables present estimated fair values of the Company’s financial instruments in accordance with the guidance provided by the Financial Instruments Topic of the FASB Accounting Standards Codificationat December 31, 2014 and 2013 (in thousands):

		December 31, 2014
		Carrying Amount		Level 1		Level 2		Level 3		Total
Financial assets:
Cash and cash equivalents	$	4,924	$	4,924	$	-	$	-	$	4,924
Notes receivable, net		5,845		-		-		5,828		5,828
Investment in securities		229		-		-		229		229
Warrants		566		-		-		566		566
		December 31, 2013
		Carrying Amount		Level 1		Level 2		Level 3		Total
Financial assets:
Cash and cash equivalents	$	3,107	$	3,107	$	-	$	-	$	3,107
Notes receivable, net		4,396		-		-		4,395		4,395
Warrants		607		-		-		607		607

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Notes Receivable, Net (Narrative) (Details) (USD $) In Thousands, unless otherwise specified	1 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2014	Dec. 01, 2014
Financing Receivable, Recorded Investment, Past Due [Line Items]
Interest not recorded relative to the original terms of the non-accrual notes	$ 2
Notes receivable, composite interest rate		18.00%
Note Receivable One [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Notes receivable in non-accrual status principal balance outstanding			40
Note Receivable Two [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Notes receivable in non-accrual status principal balance outstanding			79
Note Receivable Three [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Notes receivable in non-accrual status principal balance outstanding			$ 53
Minimum [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Terms of the notes receivable		24 months
Notes receivable, interest rate	11.26%	11.26%	11.54%
Notes maturity period		2015
Maximum [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Terms of the notes receivable		42 months
Notes receivable, interest rate	17.31%	17.31%	11.73%
Notes maturity period		2017

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Statements of Changes in Members' Capital (Parenthetical) (Other Members [Member], USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Other Members [Member]
Distributions to Other Members, per unit	$ 1.10	$ 1.62

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Related Party Transactions

12 Months Ended

Dec. 31, 2014

Related Party Transactions [Abstract]

Related Party Transactions

4.  Related party transactions:

The terms of the Operating Agreement provide that the Managing Member 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 the Managing Member and/or affiliates for providing administrative services to the Company. Administrative services provided include Company accounting, investor relations, legal counsel and equipment financing documentation. The Managing Member is not reimbursed for services whereby it is entitled to receive a separate fee as compensation for such services, such as management of investments.

Cost reimbursements to the Managing Member or its affiliates are based on its costs incurred in performing administrative services for the Company. These costs are allocated to each managed entity based on certain criteria such as total assets, number of investors or contributed capital based upon the type of cost incurred. The Managing Member believes that the costs reimbursed are the lower of (i) actual costs incurred on behalf of the Company or (ii) the amount the Company would be required to pay independent parties for comparable administrative services in the same geographic location.

During the years ended December 31, 2014 and 2013, the Managing Member and/or affiliates earned commissions, fees and reimbursements pursuant to the Operating Agreement as follows (in thousands):

		2014		2013
Selling commissions, equal to 9% of the selling price of the Limited    Liability Company Units, deducted from Other Members' capital	$	537	$	751
Reimbursement of other syndication costs to Managing Member    and/or affiliates, deducted from Other Members' capital		-		699
Administrative costs reimbursed to Managing Member and/or affiliates		179		53
Asset management fees to Managing Member		64		16
Acquisition costs and note origination fees paid to Managing Member		379		297
	$	1,159	$	1,816

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Notes Receivable, Net (Minimum Future Payments Receivable) (Details) (USD $) In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Notes Receivables, Net [Abstract]
Year ending December 31, 2015	$ 3,469
2016	2,667
2017	668
Notes receivable, gross	6,804
Less: portion representing unearned interest income, net	(959)
Notes receivable, net	$ 5,845	$ 4,396

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Members' Capital (Tables)

12 Months Ended

Dec. 31, 2014

Members' Capital [Abstract]

Distributions to Other Members

Distributions to the Other Members for 2014 and 2013 were as follows (in thousands, except as to Units and per Unit data):

		2014		2013
Distributions declared	$	1,542	$	1,005
Weighted average number of Units outstanding		1,403,414		620,769
Weighted average distributions per Unit	$	1.10	$	1.62