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RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Details) (USD $)
12 Months Ended
Mar. 31, 2014
Mar. 31, 2013
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]    
Net income (loss) for financial reporting purposes $ (4,310,963) $ (9,286,324)
Operating limited partnership rents received in advance (6,007) 27,748
Accrued partnership fund management fee not deducted (deducted) for income tax purposes (3,180,283) (1,085,849)
Other 14,775,748 5,372,512
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (16,299,042) (20,689,989)
Excess of tax depreciation over book depreciation on operating limited partnership assets (6,231,944) (6,562,753)
Impairment loss not recognized for tax purposes 7,116,275 9,932,388
Operating limited partnership impairment loss not recognized for tax purposes 0 3,255,938
Difference due to fiscal year for book purposes and calendar year for tax purposes (10,529,310) (10,320,275)
Income (loss) for tax return purposes (18,665,526) (29,356,604)
Series Twenty [Member]
   
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]    
Net income (loss) for financial reporting purposes 606,391 (132,037)
Operating limited partnership rents received in advance 0 (9,847)
Accrued partnership fund management fee not deducted (deducted) for income tax purposes (539,749) (182,010)
Other 992,434 1,187,690
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (366,227) (220,356)
Excess of tax depreciation over book depreciation on operating limited partnership assets (74,539) (88,946)
Impairment loss not recognized for tax purposes 0 0
Operating limited partnership impairment loss not recognized for tax purposes 0 0
Difference due to fiscal year for book purposes and calendar year for tax purposes (288,923) (633,924)
Income (loss) for tax return purposes 329,387 (79,430)
Series Twenty One [Member]
   
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]    
Net income (loss) for financial reporting purposes 3,069 (94,652)
Operating limited partnership rents received in advance (17) 20,766
Accrued partnership fund management fee not deducted (deducted) for income tax purposes (20,070) (7,920)
Other 316,382 954,139
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (98,321) (86,888)
Excess of tax depreciation over book depreciation on operating limited partnership assets (177,554) (176,857)
Impairment loss not recognized for tax purposes 0 0
Operating limited partnership impairment loss not recognized for tax purposes 0 0
Difference due to fiscal year for book purposes and calendar year for tax purposes (83,572) (108,953)
Income (loss) for tax return purposes (60,083) 499,635
Series Twenty Two [Member]
   
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]    
Net income (loss) for financial reporting purposes (98,478) 173,710
Operating limited partnership rents received in advance 0 0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes (26,305) (106,926)
Other 972,788 482,776
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (264,711) (159,268)
Excess of tax depreciation over book depreciation on operating limited partnership assets (69,076) (82,051)
Impairment loss not recognized for tax purposes 0 0
Operating limited partnership impairment loss not recognized for tax purposes 0 0
Difference due to fiscal year for book purposes and calendar year for tax purposes (136,555) (193,569)
Income (loss) for tax return purposes 377,663 114,672
Series Twenty Three [Member]
   
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]    
Net income (loss) for financial reporting purposes (125,463) 7,680
Operating limited partnership rents received in advance 0 0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes 71,819 50,289
Other 197,451 (7,338)
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (361,723) (178,090)
Excess of tax depreciation over book depreciation on operating limited partnership assets (227,036) (221,153)
Impairment loss not recognized for tax purposes 0 0
Operating limited partnership impairment loss not recognized for tax purposes 0 0
Difference due to fiscal year for book purposes and calendar year for tax purposes (14,194) (78,968)
Income (loss) for tax return purposes (459,146) (427,580)
Series Twenty Four [Member]
   
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]    
Net income (loss) for financial reporting purposes 1,625,695 1,665,868
Operating limited partnership rents received in advance 2,879 (995)
Accrued partnership fund management fee not deducted (deducted) for income tax purposes (2,468,363) (199,408)
Other 1,989,051 1,435,560
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (241,279) (428,611)
Excess of tax depreciation over book depreciation on operating limited partnership assets (30,246) (79,286)
Impairment loss not recognized for tax purposes 0 0
Operating limited partnership impairment loss not recognized for tax purposes 0 0
Difference due to fiscal year for book purposes and calendar year for tax purposes (1,636,274) (1,789,948)
Income (loss) for tax return purposes (758,537) 603,180
Series Twenty Five [Member]
   
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]    
Net income (loss) for financial reporting purposes (59,679) 3,048,059
Operating limited partnership rents received in advance 0 0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes 0 (914,217)
Other 593,391 1,257,686
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (43,041) (130,543)
Excess of tax depreciation over book depreciation on operating limited partnership assets (138,555) (93,726)
Impairment loss not recognized for tax purposes 0 0
Operating limited partnership impairment loss not recognized for tax purposes 0 0
Difference due to fiscal year for book purposes and calendar year for tax purposes (386,563) (4,074,777)
Income (loss) for tax return purposes (34,447) (907,518)
Series Twenty Six [Member]
   
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]    
Net income (loss) for financial reporting purposes 2,736,763 1,778,373
Operating limited partnership rents received in advance (449) 0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes (499,347) (2,061,461)
Other 3,879,632 (2,342,668)
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (842,204) (900,257)
Excess of tax depreciation over book depreciation on operating limited partnership assets (214,874) (384,543)
Impairment loss not recognized for tax purposes 0 0
Operating limited partnership impairment loss not recognized for tax purposes 0 0
Difference due to fiscal year for book purposes and calendar year for tax purposes (4,213,369) (667,681)
Income (loss) for tax return purposes 846,152 (4,578,237)
Series Twenty Seven [Member]
   
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]    
Net income (loss) for financial reporting purposes 2,385,674 416,424
Operating limited partnership rents received in advance 136 (26)
Accrued partnership fund management fee not deducted (deducted) for income tax purposes (1,559,279) (571,566)
Other 1,619,880 (468,704)
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (277,730) (262,813)
Excess of tax depreciation over book depreciation on operating limited partnership assets (181,302) (303,209)
Impairment loss not recognized for tax purposes 0 0
Operating limited partnership impairment loss not recognized for tax purposes 0 0
Difference due to fiscal year for book purposes and calendar year for tax purposes (1,123,176) (793,118)
Income (loss) for tax return purposes 864,203 (1,983,012)
Series Twenty Eight [Member]
   
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]    
Net income (loss) for financial reporting purposes 992,304 145,521
Operating limited partnership rents received in advance (50) (203)
Accrued partnership fund management fee not deducted (deducted) for income tax purposes (870,954) (83,328)
Other 863,713 (532,107)
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (953,311) (888,944)
Excess of tax depreciation over book depreciation on operating limited partnership assets (222,830) (279,724)
Impairment loss not recognized for tax purposes 0 0
Operating limited partnership impairment loss not recognized for tax purposes 0 0
Difference due to fiscal year for book purposes and calendar year for tax purposes (292,930) (88,847)
Income (loss) for tax return purposes (484,058) (1,727,632)
Series Twenty Nine [Member]
   
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]    
Net income (loss) for financial reporting purposes 68,179 (445,991)
Operating limited partnership rents received in advance (3,627) 7,127
Accrued partnership fund management fee not deducted (deducted) for income tax purposes 75,854 281,404
Other (2,703,508) 34,138
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (1,065,191) (1,439,168)
Excess of tax depreciation over book depreciation on operating limited partnership assets (294,360) (362,360)
Impairment loss not recognized for tax purposes 0 0
Operating limited partnership impairment loss not recognized for tax purposes 0 0
Difference due to fiscal year for book purposes and calendar year for tax purposes (308,456) 45,923
Income (loss) for tax return purposes (4,231,109) (1,878,927)
Series Thirty [Member]
   
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]    
Net income (loss) for financial reporting purposes (170,958) (99,836)
Operating limited partnership rents received in advance 7,664 0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes 155,148 65,063
Other 80,092 548,253
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (621,294) (680,994)
Excess of tax depreciation over book depreciation on operating limited partnership assets (176,205) (174,505)
Impairment loss not recognized for tax purposes 0 0
Operating limited partnership impairment loss not recognized for tax purposes 0 0
Difference due to fiscal year for book purposes and calendar year for tax purposes (22,236) (94,152)
Income (loss) for tax return purposes (747,789) (436,171)
Series Thirty One [Member]
   
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]    
Net income (loss) for financial reporting purposes 337,127 (173,701)
Operating limited partnership rents received in advance 0 (2,488)
Accrued partnership fund management fee not deducted (deducted) for income tax purposes 279,204 222,463
Other (565,343) 445,811
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (1,155,732) (2,070,330)
Excess of tax depreciation over book depreciation on operating limited partnership assets (444,727) (472,089)
Impairment loss not recognized for tax purposes 0 0
Operating limited partnership impairment loss not recognized for tax purposes 0 0
Difference due to fiscal year for book purposes and calendar year for tax purposes (597,142) (47,842)
Income (loss) for tax return purposes (2,146,613) (2,098,176)
Series Thirty Two [Member]
   
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]    
Net income (loss) for financial reporting purposes (196,777) (250,554)
Operating limited partnership rents received in advance (2,419) (112)
Accrued partnership fund management fee not deducted (deducted) for income tax purposes 270,411 181,115
Other 899,882 515,613
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (1,433,129) (1,389,322)
Excess of tax depreciation over book depreciation on operating limited partnership assets (208,100) (230,122)
Impairment loss not recognized for tax purposes 0 0
Operating limited partnership impairment loss not recognized for tax purposes 0 0
Difference due to fiscal year for book purposes and calendar year for tax purposes (64,279) (99,306)
Income (loss) for tax return purposes (734,411) (1,272,688)
Series Thirty Three [Member]
   
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]    
Net income (loss) for financial reporting purposes (130,088) (123,940)
Operating limited partnership rents received in advance (466) 498
Accrued partnership fund management fee not deducted (deducted) for income tax purposes 123,408 48,408
Other 78,067 52,777
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (566,103) (615,022)
Excess of tax depreciation over book depreciation on operating limited partnership assets (140,906) (149,574)
Impairment loss not recognized for tax purposes 0 0
Operating limited partnership impairment loss not recognized for tax purposes 0 0
Difference due to fiscal year for book purposes and calendar year for tax purposes (28,128) (29,581)
Income (loss) for tax return purposes (664,216) (816,434)
Series Thirty Four [Member]
   
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]    
Net income (loss) for financial reporting purposes (37,107) (241,582)
Operating limited partnership rents received in advance (3,831) 3,672
Accrued partnership fund management fee not deducted (deducted) for income tax purposes 256,596 274,896
Other 121,042 1,201,511
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (1,227,938) (1,312,415)
Excess of tax depreciation over book depreciation on operating limited partnership assets (177,657) (189,537)
Impairment loss not recognized for tax purposes 0 0
Operating limited partnership impairment loss not recognized for tax purposes 0 0
Difference due to fiscal year for book purposes and calendar year for tax purposes (216,769) (71,194)
Income (loss) for tax return purposes (1,285,664) (334,649)
Series Thirty Five [Member]
   
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]    
Net income (loss) for financial reporting purposes (25,674) (229,818)
Operating limited partnership rents received in advance 15,521 0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes 202,082 213,030
Other 135,633 (406,637)
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (688,552) (767,266)
Excess of tax depreciation over book depreciation on operating limited partnership assets (254,172) (275,425)
Impairment loss not recognized for tax purposes 0 0
Operating limited partnership impairment loss not recognized for tax purposes 0 0
Difference due to fiscal year for book purposes and calendar year for tax purposes (256,794) (148,045)
Income (loss) for tax return purposes (871,956) (1,614,161)
Series Thirty Six [Member]
   
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]    
Net income (loss) for financial reporting purposes (121,517) 1,171,987
Operating limited partnership rents received in advance 0 1,032
Accrued partnership fund management fee not deducted (deducted) for income tax purposes (867,520) 104,061
Other 4,218,381 483,466
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (489,323) (478,049)
Excess of tax depreciation over book depreciation on operating limited partnership assets (158,926) (147,886)
Impairment loss not recognized for tax purposes 0 0
Operating limited partnership impairment loss not recognized for tax purposes 0 0
Difference due to fiscal year for book purposes and calendar year for tax purposes (104,445) (918,088)
Income (loss) for tax return purposes 2,476,650 216,523
Series Thirty Seven [Member]
   
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]    
Net income (loss) for financial reporting purposes (187,483) (195,816)
Operating limited partnership rents received in advance (18,883) (512)
Accrued partnership fund management fee not deducted (deducted) for income tax purposes 204,864 104,864
Other 1,190,800 309,920
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (1,423,309) (1,554,735)
Excess of tax depreciation over book depreciation on operating limited partnership assets (189,389) (170,075)
Impairment loss not recognized for tax purposes 0 0
Operating limited partnership impairment loss not recognized for tax purposes 0 0
Difference due to fiscal year for book purposes and calendar year for tax purposes (97,290) (92,399)
Income (loss) for tax return purposes (520,690) (1,598,753)
Series Thirty Eight [Member]
   
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]    
Net income (loss) for financial reporting purposes (103,034) (143,068)
Operating limited partnership rents received in advance (6,905) 3,332
Accrued partnership fund management fee not deducted (deducted) for income tax purposes 164,400 64,400
Other 358,421 139,501
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (447,771) (446,193)
Excess of tax depreciation over book depreciation on operating limited partnership assets (396,454) (388,648)
Impairment loss not recognized for tax purposes 0 0
Operating limited partnership impairment loss not recognized for tax purposes 0 0
Difference due to fiscal year for book purposes and calendar year for tax purposes (89,091) (135,875)
Income (loss) for tax return purposes (520,434) (906,551)
Series Thirty Nine [Member]
   
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]    
Net income (loss) for financial reporting purposes (135,596) (254,218)
Operating limited partnership rents received in advance (6,903) 2,031
Accrued partnership fund management fee not deducted (deducted) for income tax purposes 136,800 86,800
Other 337,442 138,327
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (594,093) (607,980)
Excess of tax depreciation over book depreciation on operating limited partnership assets (286,803) (269,222)
Impairment loss not recognized for tax purposes 0 31,426
Operating limited partnership impairment loss not recognized for tax purposes 0 0
Difference due to fiscal year for book purposes and calendar year for tax purposes (103,140) (94,884)
Income (loss) for tax return purposes (652,293) (967,720)
Series Forty [Member]
   
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]    
Net income (loss) for financial reporting purposes (207,935) (506,558)
Operating limited partnership rents received in advance 2,625 1,336
Accrued partnership fund management fee not deducted (deducted) for income tax purposes 200,016 200,016
Other (20,535) 236,679
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (726,480) (419,385)
Excess of tax depreciation over book depreciation on operating limited partnership assets (202,424) (193,586)
Impairment loss not recognized for tax purposes 0 159,516
Operating limited partnership impairment loss not recognized for tax purposes 0 0
Difference due to fiscal year for book purposes and calendar year for tax purposes (116,716) (130,421)
Income (loss) for tax return purposes (1,071,449) (652,403)
Series Forty One [Member]
   
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]    
Net income (loss) for financial reporting purposes (165,403) (1,379,525)
Operating limited partnership rents received in advance (702) 583
Accrued partnership fund management fee not deducted (deducted) for income tax purposes 185,732 213,068
Other 175,191 167,716
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (621,885) (333,869)
Excess of tax depreciation over book depreciation on operating limited partnership assets (294,646) (244,603)
Impairment loss not recognized for tax purposes 0 686,802
Operating limited partnership impairment loss not recognized for tax purposes 0 0
Difference due to fiscal year for book purposes and calendar year for tax purposes (230,907) (21,986)
Income (loss) for tax return purposes (952,620) (911,814)
Series Forty Two [Member]
   
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]    
Net income (loss) for financial reporting purposes (578,220) (1,816,283)
Operating limited partnership rents received in advance (1,127) 880
Accrued partnership fund management fee not deducted (deducted) for income tax purposes 198,700 99,240
Other 508,920 53,575
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (792,226) (527,871)
Excess of tax depreciation over book depreciation on operating limited partnership assets (288,776) (249,496)
Impairment loss not recognized for tax purposes 212,553 1,141,092
Operating limited partnership impairment loss not recognized for tax purposes 0 0
Difference due to fiscal year for book purposes and calendar year for tax purposes (54,300) (51,368)
Income (loss) for tax return purposes (794,476) (1,350,231)
Series Forty Three [Member]
   
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]    
Net income (loss) for financial reporting purposes (1,582,420) (2,884,319)
Operating limited partnership rents received in advance (908) 674
Accrued partnership fund management fee not deducted (deducted) for income tax purposes 306,780 281,780
Other 65,862 (245,073)
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (547,642) (134,805)
Excess of tax depreciation over book depreciation on operating limited partnership assets (317,839) (211,864)
Impairment loss not recognized for tax purposes 972,475 2,181,276
Operating limited partnership impairment loss not recognized for tax purposes 0 0
Difference due to fiscal year for book purposes and calendar year for tax purposes (99,277) (58,003)
Income (loss) for tax return purposes (1,202,969) (1,070,334)
Series Forty Four [Member]
   
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]    
Net income (loss) for financial reporting purposes (2,529,532) (1,930,330)
Operating limited partnership rents received in advance 2,360 0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes 277,353 259,700
Other (1,448,171) (491,708)
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (372,037) (4,133,937)
Excess of tax depreciation over book depreciation on operating limited partnership assets (341,059) (334,458)
Impairment loss not recognized for tax purposes 1,696,224 981,206
Operating limited partnership impairment loss not recognized for tax purposes 0 3,255,938
Difference due to fiscal year for book purposes and calendar year for tax purposes 183,685 256,128
Income (loss) for tax return purposes (2,531,177) (2,137,461)
Series Forty Five [Member]
   
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]    
Net income (loss) for financial reporting purposes (3,485,593) (3,626,224)
Operating limited partnership rents received in advance 0 0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes 312,609 140,862
Other (251,745) 352,267
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (57,205) (522,878)
Excess of tax depreciation over book depreciation on operating limited partnership assets (243,079) (349,757)
Impairment loss not recognized for tax purposes 2,293,749 2,475,746
Operating limited partnership impairment loss not recognized for tax purposes 0 0
Difference due to fiscal year for book purposes and calendar year for tax purposes (29,551) (120,732)
Income (loss) for tax return purposes (1,460,815) (1,650,716)
Series Forty Six [Member]
   
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]    
Net income (loss) for financial reporting purposes (3,125,208) (3,165,494)
Operating limited partnership rents received in advance 9,095 0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes 249,528 149,528
Other 170,595 (130,658)
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (20,585) 0
Excess of tax depreciation over book depreciation on operating limited partnership assets (480,410) (440,051)
Impairment loss not recognized for tax purposes 1,941,274 2,275,324
Operating limited partnership impairment loss not recognized for tax purposes 0 0
Difference due to fiscal year for book purposes and calendar year for tax purposes (118,918) (78,665)
Income (loss) for tax return purposes $ (1,374,629) $ (1,390,016)