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Payable to Limited Partners
12 Months Ended
Dec. 31, 2012
Payable to Limited Partners

NOTE 10 – 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, 2011 to December 31, 2012 is primarily due to the increase in distribution checks that were not deposited by limited partners.