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Payable to Limited Partners
12 Months Ended
Dec. 31, 2013
Other Liabilities Disclosure [Abstract]  
Payable to Limited Partners

NOTE 8 – PAYABLE TO LIMITED PARTNERS

Payable to limited partners represents a reclassification from cash for distribution checks made to limited partners that have remained outstanding for six months or longer. The increase in payable to limited partners from December 31, 2012 to December 31, 2013 is primarily due to the increase in distribution checks that were not deposited by limited partners.