CONTINGENT LIABILITIES (Details Narrative)		12 Months Ended
	Jan. 02, 2021 USD ($)	Dec. 31, 2022 USD ($) Number	Dec. 31, 2021 USD ($)
Number of partnership properties for sale | Number		3
Recovery level description		In addition, fifty percent of all such disposition fees earned by TPG were to be escrowed until the aggregate amount of recovery of the funds misappropriated from the three original partnerships by the former general partners was greater than $4,500,000. Upon reaching such recovery level, full disposition fees would thereafter be payable and fifty percent of the previously escrowed amounts would be paid to TPG. At such time as the recovery exceeded $6,000,000 in the aggregate, the remaining escrowed disposition fees were to be paid to TPG. If such levels of recovery were not achieved, TPG would contribute the amounts escrowed toward the recovery until the three original partnerships were made whole. In lieu of a disposition fee escrow, fifty percent of all such disposition fees previously discussed were paid directly to a restoration account and then distributed among the three original partnerships; whereby the three original partnerships recorded the recoveries as income. After the recovery level of $4,500,000 was exceeded, fifty percent of the total disposition fee amount paid to the three original partnerships recovery through the restoration account (in lieu of the disposition fee escrow) was refunded to TPG during March 1996. The remaining fifty percent amount allocated to the Partnership through the restoration account, and which was previously reflected as Partnership recovery income, may be owed to TPG if the $6,000,000 recovery level is met. As of December 31, 2022, the Partnership may owe TPG $16,296 if the $6,000,000 recovery level is achieved
Amount of recovery of funds		$ 4,500,000
Aggregate recovery of funds value		6,000,000
Payable fee on achieving recovery level		$ 16,296
Lease, option to extend		During 2021, six (6) Wendy’s leases were extended twenty (20) years through 2040 with significant increases in fixed rents. Such extended terms and future rentals are subject to market leasing commissions for the G.P. not to exceed 3%, subject to the G.P.’s discretion
Maximum percentage of disposition fees on sale of partnership properties		3.00%
Lease commission description		Although the lease terms were extended twenty (20) years through December 31, 2040 and a 3% commission would equate to $609,138 on guaranteed fixed rentals, the G.P. believes a market negotiation would limit any lease commission to the first 10 years of term
Percentage of lease commission		3.00%
Leasing commissions expense			$ 222,633
General Partner [Member]
Leasing commissions expense		609,138
Accrued lease commission	$ 222,634	$ 304,569
Deferred costs leasing gross	81,935
Unamortized deferred leasing commissions	44,526
Payments for lease commissions	$ 178,108