COMMITMENTS AND CONTINGENCIES (Details) (USD $)	0 Months Ended	3 Months Ended
	Sep. 30, 2011	Dec. 31, 2012 Tenant_in_Common Partnership	Sep. 30, 2012
Limited loan guarantee [Abstract]
Number of partnerships		2
Maximum guarantee provided by the company		$ 7,300,000
Clawback liability [Abstract]
Clawback liability		1,181,000	1,181,000
Legal proceedings [Abstract]
Notes purchased	20,000,000
Real estate commitments [Abstract]
Investment commitment (in hundredths)		1.00%
Original maximum investment commitment		2,500,000
Outstanding commitment		708,000
Number of Tenant in Common programs		1
Maximum fund for capital improvements		1,900,000
Period for capital improvement		2 years
Advance for capital improvements		1,700,000
Trapeza Entities [Member]
Clawback liability [Abstract]
Number of entities owned by entity and co-managing partner		2
Potential clawback liabilities		4,400,000
Contribution towards potential clawback liabilities		2,200,000
Contribution towards potential clawback liabilities (in hundredths)		50.00%
Clawback liability		1,200,000	1,200,000
LEAF [Member]
LEAF lease valuation commitment [Abstract]
Floor value of equity for shortfall obligation		18,700,000
Maximum testing date for obligation (in days)		90 days
LEAF I [Member]
Limited loan guarantee [Abstract]
Maturity date of debt		Mar. 20, 2014
Maximum guarantee provided by the company		2,300,000
Amount of lender discount		250,000
LEAF II [Member]
Limited loan guarantee [Abstract]
Maturity date of debt		Dec. 21, 2013
Maximum guarantee provided by the company		5,000,000
Amount of lender discount		347,500
Resource Securities [Member]
Broker-dealer capital requirement
Minimum net capital required		113,000	100,000
Net capital		258,000	447,000
Minimum requirement of net capital exceeded by		$ 145,000	$ 347,000