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Reclassification
9 Months Ended
Sep. 30, 2014
Disclosure Text Block [Abstract]  
Reclassifications [Text Block]
(5) Reclassification –

Certain items related to discontinued operations in the prior year’s financial statements have been reclassified to conform to 2014 presentation. These reclassifications had no effect on Partners’ capital, net income or cash flows.