XML 45 R10.htm IDEA: XBRL DOCUMENT

Related Parties	12 Months Ended
Related Parties	Dec. 31, 2013
Related Party Transactions [Abstract]
Related Parties	NOTE 4 – RELATED PARTIES The receivable from Del Taco consists of rent accrued for the month of December 2013 and 2012. The rent receivable was collected in January 2014 and 2013, respectively. The General Partner received $4,549, $4,384 and $4,587 in distributions relating to its one percent interest in the Partnership for the years ended December 31, 2013, 2012 and 2011, respectively. Del Taco serves in the capacity of General Partner in other partnerships which are engaged in the business of operating restaurants, and three other partnerships which were formed for the purpose of acquiring real property in California for construction of Mexican-American restaurants for lease under long-term agreements to Del Taco. The General Partner provides certain minimal managerial and accounting services to the Partnership at no cost.

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References+ Details