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ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
12 Months Ended
Mar. 31, 2013
Accounting Policies [Abstract]  
Schedule of Capital Units [Table Text Block]

The BACs issued and outstanding in each series as of March 31, 2013 and 2012 are as follows:

 

    Issued     Outstanding  
    2013     2012     2013     2012  
Series 15     3,870,500       3,870,500       3,866,900       3,869,900  
Series 16     5,429,402       5,429,402       5,425,102       5,427,102  
Series 17     5,000,000       5,000,000       4,998,500       4,999,000  
Series 18     3,616,200       3,616,200       3,616,200       3,616,200  
Series 19     4,080,000       4,080,000       4,080,000       4,080,000  
    21,996,102       21,996,102       21,986,702       21,992,202  
Schedule Of Operating Partnership Valuation Allowance [Table Text Block]

the partnership recorded a valuation allowance as follows:

 

    2013     2012  
Series 15   $ 36,759     $ 36,759  
Series 16     31,893       8,318  
Series 17     60,785       60,785  
Series 18     51,536       62,536  
Series 19     25,120       25,120  
  $ 206,093     $ 193,518
Schedule Of Calculation Of Net Loss Per Beneficial Assignee Partnership Unit Numerator and Denominator In Earnings Per Share [Table Text Block]

The weighted average number of units in each series at March 31, 2013 and 2012 are as follows:

 

    2013     2012  
Series 15     3,868,900       3,869,900  
Series 16     5,426,435       5,427,102  
Series 17     4,998,833       4,999,000  
Series 18     3,616,200       3,616,200  
Series 19     4,080,000       4,080,000  
    21,990,368       21,992,202