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Partners' Equity
12 Months Ended
Dec. 31, 2014
Equity [Abstract]  
Partners' Equity

NOTE 2 - PARTNERS’ EQUITY

Pursuant to the partnership agreement, annual partnership net income is allocated one percent to Del Taco and 99 percent to the limited partners. A partnership net loss in any year will be allocated 24 percent to the General Partner and 76 percent to the limited partners until the losses so allocated equal income previously allocated. Any additional losses will be allocated one percent to the General Partner and 99 percent to the limited partners. Partnership gains from any sale or refinancing will be allocated one percent to the General Partner and 99 percent to the limited partners until allocated gains and profits equal losses. Additional gains will be allocated 24 percent to the General Partner and 76 percent to the limited partners.