CONSOLIDATED STATEMENT OF CHANGES IN NET ASSETS (Liquidation Basis, USD $)	6 Months Ended
Jun. 30, 2011
Liquidation Basis
Presidential stockholders' equity at December 31, 2010 - going concern basis	$ 2,565,930
Effects of adopting the liquidation basis of accounting:
Change in fair value of real estate investments	1,734,230
Change in fair value of notes receivable	5,210,256
Change in fair value of investment in joint venture	(1,012,225)
Estimated liquidation and operating costs in excess of estimated receipts	(1,906,386)
Other decreases to net assets	(16,021)
Total effects of adopting the liquidation basis of accounting	4,009,854
Net assets in liquidation, January 1, 2011	6,575,784
Changes in net assets in liquidation:
Operating loss	(548,337)
Change in estimated liquidation and operating costs in excess of estimated receipts	204,644
Changes in fair value of assets and liabilities:
Change in fair value of notes receivable	(1,945,532)
Change in fair value of note receivable - related party	100,000
Change in market value of securities available for sale	4,653
Total changes in net assets in liquidation	(2,184,572)
Net assets in liquidation, June 30, 2011	$ 4,391,212

Change in amount of estimated liquidation and operating costs in excess of estimated receipts during the period.

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The net change in the fair value of investment in joint venture made by the entity due to adoption of liquidation basis of accounting.

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The net change in the fair value of notes receivable by the entity due to adoption of liquidation basis of accounting.

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The net change in the fair value of investments in real estate made by the entity due to adoption of liquidation basis of accounting.

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The net change in the fair value of notes receivable from related party by the entity during the period.

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Operating Income Loss.

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Total effect on the stockholders' equity on adopting the liquidation basis of accounting.

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Amount of change in net assets of the entity under liquidation during the period.

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Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.29-31)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph A3
-Appendix A

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 29, 30, 31
-Article 5

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 4
-Section E

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB TOPIC 4.E)
-URI http://asc.fasb.org/extlink&oid=6228006&loc=d3e74512-122707

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