Income Taxes (Unaudited) (Tables)

12 Months Ended

Dec. 31, 2012

Reconciliation of Financial Statement Net Income to Taxable Income

A reconciliation of financial statement net income to taxable income for each of the periods is as follows:

	2012			2011			2010
Net income per financial statements	$	320,547		$	301,080		$	313,209
Excess (tax) book depreciation		(3,501	)		(3,501	)		14,915
Taxable income	$	317,046		$	297,579		$	328,124

Reconciliation of Partnership Equity Per Financial Statements to Partners' Equity for Tax Purposes

A reconciliation of partnership equity per the financial statements to partners’ equity for tax purposes as of December 31, 2012, is as follows (unaudited):

Partners’ equity per financial statements	$	1,310,448
Issue costs of limited partnership units capitalized for tax purposes		579,259
Difference in book vs. tax depreciation		279,610
Partners’ equity for tax purposes	$	2,169,317