Balance Sheets (Unaudited) (USD $) In Thousands	Jun. 30, 2011	Dec. 31, 2010
ASSETS
Cash and cash equivalents	$ 121	$ 146
Total assets	121	146
Liabilities
Accounts payable and accrued expenses	14	19
Partners' (deficiency) capital
General partners	(143)	(143)
Limited partners	250	270
Total partners' (deficiency) capital	107	127
Total liabilities and partners' (deficiency) capital	$ 121	$ 146

Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

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Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid investments that are both readily convertible to known amounts of cash, and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months. Compensating balance arrangements that do not legally restrict the withdrawal or usage of cash equivalents may be reported as cash equivalents, while legally restricted equivalents held as compensating balances against borrowing arrangements, contracts entered into with others, or company statements of intention with regard to particular equivalents are not generally reported as part of unrestricted cash equivalents.

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The amount of the general partner's ownership interest.

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Total of all partners' capital and liability items in a publicly listed limited partnership or master limited partnership.

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The amount of the limited partners' ownership interests.

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Carrying value as of the balance sheet date of obligations, including trade payables, incurred through that date and due within one year (or in the operating cycle if longer) arising from transactions not otherwise specified in the taxonomy.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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The amount of ownership interest of different classes of partners in limited partnership.

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