EX-14.1

Exhibit 14.1

ATEL CAPITAL EQUIPMENT FUND VIII, LLC

CODE OF ETHICS FOR CHIEF EXECUTIVE OFFICER AND
CHIEF FINANCIAL AND OPERATING OFFICER

A. SCOPE

This Code of Ethics is applicable to ATEL Capital Equipment Fund VIII, LLC (“Fund VIII”), including the Chief Executive Officer and Chief Financial and Operating Officer of its Manager, ATEL Financial Services, LLC (“AFS”), or persons acting in such capacity (collectively the “Covered Officers”) on behalf of Fund VIII, referred to herein as the “Company.”

Accordingly, under the Securities and Exchange Commission’s interpretation of its disclosure rules, the Board of Directors of AFS functions as the de facto audit committee for the Company with respect to all procedural and disclosure requirements applicable to audit committees under Securities and Exchange Commission rules. The Board of Directors shall have oversight responsibility over the activities of the Company for purposes of this Code of Ethics.

B. PURPOSE

The Company is proud of the values with which it conducts business. It has and will continue to uphold the highest levels of business ethics and personal integrity in all types of transactions and interactions. To this end, this Code of Ethics serves to (1) emphasize the Company’s commitment to ethics and compliance with the law; (2) set forth basic standards of ethical and legal behavior; (3) provide reporting mechanisms for known or suspected ethical or legal violations; and (4) help prevent and detect wrongdoing. This Code of Ethics is intended to augment and supplement the standard of ethics and business conduct expected of all Company employees, and its limitation to Covered Officers is not intended to limit the obligation of all Company employees to adhere to the highest standards of business ethics and integrity in all transactions and interactions conducted while in the Company’s employ.

Given the variety and complexity of ethical questions that may arise in the course of business of the Company, this Code of Ethics serves only as a rough guide. Confronted with ethically ambiguous situations, the Covered Officers should remember the Company’s commitment to the highest ethical standards and seek independent advice, where necessary, to ensure that all actions they take on behalf of the Company honor this commitment.

C. ETHICS STANDARDS

1. Honest and Ethical Conduct

The Covered Officers shall behave honestly and ethically at all times and with all people. They shall act in good faith, with due care, and shall engage only in fair and open competition, by treating ethically competitors, suppliers, customers, and colleagues. They shall not misrepresent facts or engage in illegal, unethical, or anti-competitive practices for personal or professional gain.

2. Conflicts of Interest

This fundamental standard of honest and ethical conduct extends to the handling of conflicts of interest. The Covered Officers shall avoid any actual, potential, or apparent conflicts of interest with the Company, and any personal activities, investments, or associations that might give rise to such conflicts. They shall not compete with or use the Company, for personal gain, self-deal, or take advantage of any corporate opportunities. They shall act on behalf of the Company free from improper influence or the appearance of improper influence on their judgment or performance of duties. A Covered Officer shall disclose any material transaction or relationship that reasonably could be expected to give rise to such a conflict to the Company’s General Counsel or a member of the Company’s Board of Directors. No action may be taken with respect to such transaction or party unless and until the Company’s Board of Directors has approved such action.

Notwithstanding the foregoing, it is understood, as fully disclosed in the offering documents for the Company, that AFS as managing member of the Company has certain inherent conflicts of interest. The provisions of the Company’s Operating Agreement have been drafted to address the obligations, restrictions and limitations on the power and authority of AFS to manage the Company’s affairs, including restrictions prohibiting or limiting the terms of any transactions in which conflicts of interest may arise. Furthermore, AFS has a fiduciary duty to the Company as its

manager. It is therefore expressly understood by the Company and the Covered Officers that any and all actions by AFS and its personnel that comply with the provisions of the Company’s Operating Agreement, and which are consistent with AFS’s fiduciary duty to the Company, will not be considered material transactions or relationships which require disclosure or reporting under this Code of Ethics.

3. Timely and Truthful Disclosure

In reports and documents filed with or submitted to the Securities and Exchange Commission and other regulators by the Company and in other public communications made by the Company, the Covered Officers shall make disclosures that are full, fair, accurate, timely, and understandable. The Covered Officers shall provide thorough and accurate financial and accounting data for inclusion in such disclosures. The Covered Officers shall not knowingly conceal or falsify information, misrepresent material facts, or omit material facts necessary to avoid misleading the Company’s independent public auditors or investors.

4. Legal Compliance

In conducting the business of the Company, the Covered Officers shall comply with applicable governmental laws, rules, and regulations at all levels of government in the United States and in any non-U.S. jurisdiction in which the Company does business, as well as applicable rules and regulations of self-regulatory organizations of which the Company is a member. If the Covered Officer is unsure whether a particular action would violate an applicable law, rule, or regulation, he or she should seek the advice of inside counsel (if available), and, where necessary, outside counsel before undertaking it.

D. VIOLATIONS OF ETHICAL STANDARDS

1. Reporting Known or Suspected Violations

The Covered Officers will promptly bring to the attention of the Company’s General Counsel or the Board of Directors any information concerning a material violation of any of the laws, rules or regulations applicable to the Company and the operation of its businesses, by the Company or any agent thereof, or of violation of this Code of Ethics. The Company’s General Counsel will investigate reports of violations and the findings communicated to the Company’s Board of Directors.

2. Accountability for Violations

If the Company’s Board of Directors determines that this Code of Ethics has been violated, either directly, by failure to report a violation, or by withholding information related to a violation, it may discipline the offending Covered Officer for non-compliance with penalties up to and including termination of employment. Violations of this Code of Ethics may also constitute violations of law and may result in criminal penalties and civil liabilities for the offending Covered Officer and the Company.

EX-31.1

Exhibit 31.1

CERTIFICATION PURSUANT TO RULE 13a-14(a) OR RULE 15d-14(a)
OF THE SECURITIES EXCHANGE ACT OF 1934
AS ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Dean L. Cash, certify that:

1. I have reviewed this annual report on Form 10-K of ATEL Capital Equipment Fund VIII, LLC;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5. The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: March 14, 2013

/s/ Dean L. Cash Dean L. Cash President and Chief Executive Officer of ATEL Financial Services, LLC (Managing Member)

EX-31.2

Exhibit 31.2

CERTIFICATION PURSUANT TO RULE 13a-14(a) OR RULE 15d-14(a)
OF THE SECURITIES EXCHANGE ACT OF 1934
AS ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Paritosh K. Choksi, certify that:

1. I have reviewed this annual report on Form 10-K of ATEL Capital Equipment Fund VIII, LLC;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5. The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: March 14, 2013

/s/ Paritosh K. Choksi Paritosh K. Choksi Executive Vice President and Chief Financial Officer and Chief Operating Officer of ATEL Financial Services, LLC (Managing Member)

EX-32.1

Exhibit 32.1

CERTIFICATION PURSUANT TO 18 U.S.C. §1350,
AS ADOPTED PURSUANT TO
§906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Annual Report of ATEL Capital Equipment Fund VIII, LLC (the “Company”) on Form 10-K for the year ended December 31, 2012 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Dean L. Cash, President and Chief Executive Officer of ATEL Financial Services, LLC, Managing Member of the Company, hereby certify, pursuant to 18 U.S.C. §1350, as adopted pursuant to §906 of the Sarbanes-Oxley Act of 2002, that:

1. The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

2. The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Date: March 14, 2013

/s/ Dean L. Cash Dean L. Cash President and Chief Executive Officer of ATEL Financial Services, LLC (Managing Member)

A signed original of this written statement required by Section 906 has been provided to the Company and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request.

EX-32.2

Exhibit 32.2

CERTIFICATION PURSUANT TO 18 U.S.C. §1350,
AS ADOPTED PURSUANT TO
§906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Annual Report of ATEL Capital Equipment Fund VIII, LLC (the “Company”) on Form 10-K for the year ended December 31, 2012 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Paritosh K. Choksi, Executive Vice President and Chief Financial Officer and Chief Operating Officer of ATEL Financial Services, LLC, Managing Member of the Company, hereby certify, pursuant to 18 U.S.C. §1350, as adopted pursuant to §906 of the Sarbanes-Oxley Act of 2002, that:

1. The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

2. The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Date: March 14, 2013

/s/ Paritosh K. Choksi Paritosh K. Choksi Executive Vice President and Chief Financial Officer and Chief Operating Officer of ATEL Financial Services, LLC (Managing Member)

A signed original of this written statement required by Section 906 has been provided to the Company and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request.

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Investments In Equipment And Leases, Net (Future Minimum Lease Payments Receivable) (Details) (USD $) In Thousands, unless otherwise specified	Dec. 31, 2012
Leases Disclosure [Line Items]
Year ending December 31, 2013	$ 1,421
2014	980
2015	465
2016	179
2017	179
Thereafter	75
Operating Leases, Future Minimum Payments Receivable	3,299
Operating Leases [Member]
Leases Disclosure [Line Items]
Year ending December 31, 2013	1,373
2014	980
2015	465
2016	179
2017	179
Thereafter	75
Operating Leases, Future Minimum Payments Receivable	3,251
Direct Financing Leases [Member]
Leases Disclosure [Line Items]
Year ending December 31, 2013	48
Operating Leases, Future Minimum Payments Receivable	$ 48

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Allowance For Credit Losses (Financing Receivables By Credit Quality Indicator And Class) (Details) (USD $) In Thousands, unless otherwise specified	Dec. 31, 2012	Dec. 31, 2011
Financing Receivable, Recorded Investment [Line Items]
Finance Leases	$ 100	$ 256
Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Finance Leases	$ 100	$ 256

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Summary Of Significant Accounting Policies (Narrative) (Details) (USD $)	12 Months Ended
	Dec. 31, 2012 segment	Dec. 31, 2011
Summary Of Significant Accounting Policies [Line Items]
Number of operating segments	1
Number of reportable segments	1
Percentage of operating revenues	100.00%	100.00%
Period subject to income tax examination		generally subject to examination by U.S. federal (or state and local) income tax authorities for three years from the filing of a tax return.
Provision for franchise fees and state taxes	$ 40,000	$ 2,000
Minimum [Member]
Summary Of Significant Accounting Policies [Line Items]
Required assets value of financial institutions for cash deposits	10,000,000,000
Operating leases, initial terms	24 months
Operating leases, period for non accrual status	90 days
Direct financing leases, period for non accrual status	90 days
Drydocking equipment period	24 months
Maximum [Member]
Summary Of Significant Accounting Policies [Line Items]
U.S. Treaasury instruments maturity period	90 days
Cash deposits, insured amount	$ 250,000
Operating leases, initial terms	120 months
Drydocking equipment period	30 months

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Members Capital (Narrative) (Details)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Other Members Capital Account [Line Items]
Other Members capital account, units issued	13,560,188	13,560,188
Other Members capital account, units outstanding	13,560,188	13,560,188
Other Members capital account, units authorized	15,000,000	15,000,000
Potential repurchase price of Units as a percentage of holder's capital account	100.00%
Initial [Member]
Other Members Capital Account [Line Items]
Other Members capital account, units issued	50	50
Other Members [Member]
Other Members Capital Account [Line Items]
Allocation of net income, net losses and distribution allocation percentage	92.50%
Managing Member [Member]
Other Members Capital Account [Line Items]
Allocation of net income, net losses and distribution allocation percentage	7.50%

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Investments In Equipment And Leases, Net (Property On Operating Leases) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Property Subject to or Available for Operating Lease [Line Items]
Balance	$ 6,230	$ 7,867
Additions	(1,069)
Reclassifications or Dispositions	(568)
Transportation, Containers [Member]
Property Subject to or Available for Operating Lease [Line Items]
Balance	19,380	19,678
Reclassifications or Dispositions	(298)
Transportation, Rail [Member]
Property Subject to or Available for Operating Lease [Line Items]
Balance	13,125	16,316
Reclassifications or Dispositions	(3,191)
Marine Vessels [Member]
Property Subject to or Available for Operating Lease [Line Items]
Balance	4,793	4,793
Transportation, Other [Member]
Property Subject to or Available for Operating Lease [Line Items]
Balance	640	640
Total Property Subject to or Available For Operating Lease [Member]
Property Subject to or Available for Operating Lease [Line Items]
Balance	37,938	41,427
Reclassifications or Dispositions	(3,489)
Less Accumulated Depreciation [Member]
Property Subject to or Available for Operating Lease [Line Items]
Balance	(31,708)	(33,560)
Additions	(1,069)
Reclassifications or Dispositions	$ 2,921

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Summary Of Significant Accounting Policies

12 Months Ended

Dec. 31, 2012

Summary Of Significant Accounting Policies [Abstract]

Summary Of Significant Accounting Policies

2. Summary of significant accounting policies:

Basis of presentation:

The accompanying balance sheets as of December 31, 2012 and 2011, and the related statements of income, changes in members’ capital, and cash flows for the years then ended, have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and the rules and regulations of the Securities and Exchange Commission.

Certain prior year amounts have been reclassified to conform to the current year presentation. These reclassifications had no significant effect on the reported financial position or results from operations.

Footnote and tabular amounts are presented in thousands, except as to Units and per Unit data.

In preparing the accompanying financial statements, the Company has reviewed, as determined necessary by the Managing Member, events that have occurred after December 31, 2012, up until the issuance of the financial statements. No events were noted which would require disclosure in the footnotes to the financial statements.

2. Summary of significant accounting policies (continued):

Use of estimates:

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Such estimates relate primarily to the determination of residual values at the end of the lease term and expected future cash flows used for impairment analysis purposes and determination of the allowance for doubtful accounts.

Cash and cash equivalents:

Cash and cash equivalents include cash in banks and cash equivalent investments such as U.S. Treasury instruments with original and/or purchased maturities of ninety days or less.

Credit risk:

Financial instruments that potentially subject the Company to concentrations of credit risk include cash and cash equivalents, operating and direct financing lease receivables and accounts receivable. The Company places the majority of its cash deposits in noninterest-bearing accounts with financial institutions that have no less than $10 billion in assets. Such deposits are insured up to $250 thousand. The remainder of the Funds’ cash is temporarily invested in U.S. Treasury denominated instruments. The concentration of such deposits and temporary cash investments is not deemed to create a significant risk to the Company. Accounts receivable represent amounts due from lessees in various industries, related to equipment on operating and direct financing leases.

Accounts receivable:

Accounts receivable represent the amounts billed under operating and direct financing lease contracts which are currently due to the Company. Allowances for doubtful accounts are typically established based on historical charge off and collection experience and the collectability of specifically identified lessees and invoiced amounts. Accounts receivable deemed uncollectible are charged off to the allowance on a specific identification basis. Amounts recovered that were previously written-off are recorded as other income in the period received.

Equipment on operating leases and related revenue recognition:

Equipment subject to operating leases is stated at cost. Depreciation is being recognized on a straight-line method over the terms of the related leases to the equipment’s estimated residual values.Maintenance costs associated with the Fund’s leased assets are expensed as incurred. Major additions and betterments are capitalized.

Operating lease revenue is recognized on a straight-line basis over the term of the underlying leases. The initial lease terms will vary as to the type of equipment subject to the leases, the needs of the lessees and the terms to be negotiated, but initial leases were generally from 24 to 120 months. The difference between rent received and rental revenue recognized is recorded as unearned operating lease income on the balance sheet.

Operating leases are generally placed in a non-accrual status (i.e., no revenue is recognized) when payments are more than 90 days past due. Additionally, management considers the equipment underlying the lease contracts for impairment and periodically reviews the credit worthiness of all operating lessees with payments outstanding less than 90 days. Based upon management’s judgment, the related operating leases may be placed on non-accrual status. Leases placed on non-accrual status are only returned to an accrual status when the account has been brought current and management believes recovery of the remaining unpaid lease payments is probable. Until such time, revenues are recognized on a cash basis.

2. Summary of significant accounting policies (continued):

The Company earns revenues from its containers, marine vessel and certain other assets based on utilization of such assets or through fixed term leases. Contingent rentals and the associated expenses are recorded when earned and/or incurred. From time to time, the Company incurs “drydocking” costs on its vessel. Drydocking costs include labor and material costs related to refurbishing, overhauling and/or replacing engine and other major mechanical components of the vessel, hull maintenance and other repairs that bring the vessel into seaworthy compliance with U.S. marine codes in order to have it certified as available for charter. Such drydocking costs are capitalized and depreciated over the period between scheduled drydockings, which generally occur every 24 to 30 months.

Direct financing leases and related revenue recognition:

Income from direct financing lease transactions is reported using the financing method of accounting, in which the Company’s investment in the leased property is reported as a receivable from the lessee to be recovered through future rentals. The interest income portion of each rental payment is calculated so as to generate a constant rate of return on the net receivable outstanding.

Allowances for losses on direct financing leases are typically established based on historical charge off and collection experience and the collectability of specifically identified lessees and billed and unbilled receivables. Direct financing leases are charged off to the allowance as they are deemed uncollectible.

Direct financing leases are generally placed in a non-accrual status (i.e., no revenue is recognized) and deemed impaired when payments are more than 90 days past due. Additionally, management periodically reviews the creditworthiness of all direct finance lessees with payments outstanding less than 90 days. Based upon management’s judgment, the related direct financing leases may be placed on non-accrual status. Leases placed on non-accrual status are only returned to an accrual status when the account has been brought current and management believes recovery of the remaining unpaid lease payments is probable. Until such time, all payments received are applied only against outstanding principal balances.

Asset valuation:

Recorded values of the Company’s asset portfolio are periodically reviewed for impairment. An impairment loss is measured and recognized only if the estimated undiscounted future cash flows of the asset are less than their net book value. The estimated undiscounted future cash flows are the sum of the estimated residual value of the asset at the end of the asset’s expected holding period and estimates of undiscounted future rents. The residual value assumes, among other things, that the asset is utilized normally in an open, unrestricted and stable market. Short-term fluctuations in the market place are disregarded and it is assumed that there is no necessity either to dispose of a significant number of the assets, if held in quantity, simultaneously or to dispose of the asset quickly. Impairment is measured as the difference between the fair value (as determined by a valuation method using discounted estimated future cash flows, third party appraisals or comparable sales of similar assets as applicable based on asset type) of the asset and its carrying value on the measurement date.

Segment reporting:

The Company is not organized by multiple operating segments for the purpose of making operating decisions or assessing performance. Accordingly, the Company operates in one reportable operating segment in the United States.

The Company’s principal decision makers are the Managing Member’s Chief Executive Officer and its Chief Financial Officer and Chief Operating Officer. The Company believes that its equipment leasing business operates as one reportable segment because: a) the Company measures profit and loss at the equipment portfolio level as a whole; b) the principal decision makers do not review information based on any operating segment other than the equipment leasing transaction portfolio; c) the Company does not maintain discrete financial information on any specific segment other than its equipment financing operations; d) the Company has not chosen to organize its business around different products and services other than equipment lease financing; and e) the Company has not chosen to organize its business around geographic areas.

2. Summary of significant accounting policies (continued):

Certain of the Company’s lessee customers have international operations. In these instances, the Company is aware that certain equipment, primarily rail and transportation, may periodically exit the country. However, these lessee customers are US-based, and it is impractical for the Company to track, on an asset-by-asset, day-by-day basis, where these assets are deployed.

The primary geographic region in which the Company sought leasing opportunities was North America. The table below summarizes geographic information relating to the sources, by nation, of the Company’s total revenues for the years ended December 31, 2012 and 2011 and long-lived tangible assets as of December 31, 2012 and December 31, 2011 (dollars in thousands):

	For the Year Ended December 31,
	2012	% of Total	2011	% of Total
Revenue
United States	$       5,657	97%	$       6,544	100%
Canada	157	3%	-	0%
Total International	157	3%	-	0%
Total	$       5,814	100%	$       6,544	100%
	As of December 31,		As of December 31,
	2012	% of Total	2011	% of Total
Long-lived assets
United States	$       6,935	100%	$       8,276	100%
Canada	24	0%	-	0%
Total International	24	0%	-	0%
Total	$       6,959	100%	$       8,276	100%

Unearned operating lease income:

The Company records prepayments on operating leases as a liability under the caption of unearned operating lease income. The liability is recorded when prepayments are received and recognized as operating lease revenue over the period to which the prepayments relate using a straight-line method.

Income taxes:

The Company is treated as a partnership for federal income tax purposes. Pursuant to the provisions of Section 701 of the Internal Revenue Code, a partnership is not subject to federal income taxes. Accordingly, the Company has provided current income taxes for only those states, which levy income taxes on partnerships. For the years ended December 31, 2012 and 2011, the related provision for state income taxes was approximately $40 thousand and $2 thousand, respectively.

The Company does not have any entity level uncertain tax positions. The Company files income tax returns in the U.S. federal jurisdiction and various state jurisdictions and is generally subject to examination by U.S. federal (or state and local) income tax authorities for three years from the filing of a tax return.

2. Summary of significant accounting policies (continued):

The tax bases of the Company’s net assets and liabilities vary from the amounts presented in these financial statements at December 31, 2012 and 2011 as follows (in thousands):

		2012		2011
Financial statement basis of net assets	$	7,292	$	8,850
Tax basis of net assets (unaudited)		7,751		8,626
Difference	$	(459)	$	224

The primary differences between the tax bases of net assets and the amounts recorded in the financial statements are the result of differences in accounting for syndication costs and differences between the depreciation methods used in the financial statements and the Company’s tax returns.

The following reconciles the net income reported in these financial statements to the income reported on the Company’s federal tax returns (unaudited) for the years ended December 31, 2012 and 2011 (in thousands):

		2012		2011
Net income per financial statements	$	1,886	$	2,216
Tax adjustments (unaudited):
Adjustment to depreciation expense		894		1,041
Provision for losses and doubtful accounts		(12)		14
Adjustments to revenues / other expenses		140		118
Adjustments to gain on sales of assets		100		133
Income per federal tax return (unaudited)	$	3,008	$	3,522

Per unit data:

Net income and distributions per Unit are based upon the weighted average number of Other Members’ Units outstanding during the year.

Recent accounting pronouncements:

Recent accounting standards updates as issued by the Financial Accounting Standards Board (FASB) were evaluated and determined to be not applicable to the Company.

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Members Capital (Distributions To Other Members) (Details) (USD $) In Thousands, except Share data, unless otherwise specified	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Members Capital [Abstract]
Distributions declared	$ 3,186	$ 3,729
Weighted average number of Units outstanding	13,560,188	13,560,188
Weighted average distributions per Unit	$ 0.24	$ 0.27

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Concentration Of Credit Risk And Major Customers (Schedule Of Leasing And Lending Revenues) (Details)	12 Months Ended
	Dec. 31, 2012		Dec. 31, 2011
Transportation, Containers [Member] | Equipment Cost [Member]
Percentage of concentration risk	46.00%		46.00%
Transportation, Rail [Member] | Equipment Cost [Member]
Percentage of concentration risk	42.00%		42.00%
Transportation, Rail [Member] | Leasing and Lending Revenues [Member] | Bartlett Grain Company, L.P. [Member]
Percentage of concentration risk		[1]	11.00%
Marine Vessels [Member] | Leasing and Lending Revenues [Member] | Bee Mar, LLC [Member]
Percentage of concentration risk	22.00%		19.00%
Transportation, Other [Member] | Equipment Cost [Member]
Percentage of concentration risk	12.00%		11.00%
Transportation, Other [Member] | Leasing and Lending Revenues [Member] | Exsif Worldwide Inc. [Member]
Percentage of concentration risk	37.00%		36.00%

[1] Less than 10%

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Summary Of Significant Accounting Policies (Reconciliation of Net Income Loss Reported in Financial Statements and Federal Tax Return) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Summary Of Significant Accounting Policies [Abstract]
Net income per financial statements	$ 1,886	$ 2,216
Adjustment to depreciation expense	894	1,041
Provision for losses and doubtful accounts	(12)	14
Adjustments to revenues / other expenses	140	118
Adjustments to gain on sales of assets	100	133
Income per federal tax return (unaudited)	$ 3,008	$ 3,522

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Allowance For Credit Losses (Narrative) (Details) (Minimum [Member])	12 Months Ended
	Dec. 31, 2012
Minimum [Member]
Operating leases, period for non accrual status	90 days
Accounts receivable, period of non accrual status	90 days

XML

Allowance For Credit Losses (Activity in Allowance for Doubtful Accounts) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Accounts, Notes, Loans and Financing Receivable [Line Items]
Beginning Balance	$ 22	$ 8
(Reversal of) provision for doubtful accounts	(12)	14
Ending Balance	10	22
Accounts Receivable Allowance for Doubtful Accounts [Member] | Operating Leases [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Beginning Balance	22	8
(Reversal of) provision for doubtful accounts	(12)	14
Ending Balance	$ 10	$ 22

XML

Organization And Limited Liability Company Matters

12 Months Ended

Dec. 31, 2012

Organization And Limited Liability Company Matters [Abstract]

Organization And Limited Liability Company Matters

1. Organization and Limited Liability Company matters:

ATEL Capital Equipment Fund VIII, LLC (the “Company” or the “Fund”) was formed under the laws of the State of California on July 31, 1998. The Company was formed for the purpose of acquiring equipment to engage in equipment leasing, lending and sales activities. The Managing Member of the Company is ATEL Financial Services, LLC (“AFS”), a California limited liability company. The Company may continue until December 31, 2019. Each Member’s personal liability for obligations of the Company generally will be limited to the amount of their respective contributions and rights to undistributed profits and assets of the Company.

The Company conducted a public offering of 15,000,000 Limited Liability Company Units (“Units”), at a price of $10 per Unit. On January 13, 1999, subscriptions for the minimum number of Units (120,000, representing $1.2 million) had been received (excluding subscriptions from Pennsylvania investors) and AFS requested that the subscriptions be released to the Company. On that date, the Company commenced operations in its primary business (acquiring equipment to engage in equipment leasing, lending and sales activities). Gross contributions in the amount of $135.7 million (13,570,188 units) were received as of November 30, 2000, inclusive of $500 of initial Member’s capital investment and $100 of AFS’ capital investment. The offering was terminated on November 30, 2000. As of December 31, 2012, 13,560,188 Units were issued and outstanding.

The Company’s principal objectives have been to invest in a diversified portfolio of equipment that (i) preserves, protects and returns the Company’s invested capital; (ii) generates regular distributions to the Members of cash from operations and cash from sales or refinancing, with any balance remaining after certain minimum distributions to be used to purchase additional equipment during the reinvestment period (“Reinvestment Period”) (defined as six full years following the year the offering was terminated), which ended December 31, 2006, and (iii) provides additional distributions following the Reinvestment Period and until all equipment has been sold. The Company is governed by its Limited Liability Company Operating Agreement (“Operating Agreement”), as amended.

Pursuant to the Operating Agreement, AFS and/or its affiliates receive compensation and reimbursements for services rendered on behalf of the Company (see Note 6). The Company is required to maintain reasonable cash reserves for working capital, the repurchase of Units and contingencies. The repurchase of Units is solely at the discretion of AFS.

As of December 31, 2012, the Company continues in the liquidation phase of its life cycle as defined in the Operating Agreement.

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Allowance For Credit Losses (Allowance For Credit Losses And Recorded Investment In Financing Receivables) (Details) (USD $) In Thousands, unless otherwise specified	Dec. 31, 2012	Dec. 31, 2011
Allowances for credit losses:
Ending balance
Ending balance: individually evaluated for impairment
Ending balance: collectively evaluated for impairment
Ending balance: loans acquired with deteriorated credit quality
Financing receivables:
Ending balance	100	256
Ending balance: individually evaluated for impairment	100	256
Ending balance: collectively evaluated for impairment
Ending balance: loans acquired with deteriorated credit quality
Finance Leases [Member]
Allowances for credit losses:
Ending balance
Ending balance: individually evaluated for impairment
Ending balance: collectively evaluated for impairment
Ending balance: loans acquired with deteriorated credit quality
Financing receivables:
Ending balance	100	256
Ending balance: individually evaluated for impairment	100	256
Ending balance: collectively evaluated for impairment
Ending balance: loans acquired with deteriorated credit quality

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Related Party Transactions (Affiliates Earned Commissions And Billed For Reimbursements Pursuant To Operating Agreement (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Related Party Transactions [Abstract]
Asset management fees to Managing Member	$ 278	$ 302
Cost reimbursements to Managing Member	452	679
Related Party Transaction, Expenses from Transactions with Related Party, Total	$ 730	$ 981

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Balance Sheets (USD $) In Thousands, unless otherwise specified	Dec. 31, 2012	Dec. 31, 2011
ASSETS
Cash and cash equivalents	$ 516	$ 925
Accounts receivable, net of allowance for doubtful accounts of $10 as of December 31, 2012 and $22 as of December 31, 2011	836	831
Prepaid expenses and other assets	19	14
Investments in equipment and leases, net of accumulated depreciation of $35,621 as of December 31, 2012 and $35,098 as of December 31, 2011	6,959	8,276
Total assets	8,330	10,046
Accounts payable and accrued liabilities:
Managing Member	780	990
Other	172	108
Unearned operating lease income	86	98
Total liabilities	1,038	1,196
Managing Member
Other Members	7,292	8,850
Total Members' capital	7,292	8,850
Total liabilities and Members' capital	$ 8,330	$ 10,046

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Statements Of Changes In Members' Capital (Parenthetical) (USD $)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Statements Of Changes In Members' Capital [Abstract]
Distributions to Other Members , per unit	$ 0.24	$ 0.27

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Investments In Equipment And Leases, Net (Narrative) (Details) (USD $)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Investments In Equipment And Leases, Net [Abstract]
Depreciation of operating lease assets	$ 1,089,000	$ 1,332,000
Average estimated residual value for assets on operating leases	10.00%	10.00%
Contingent rental revenue	$ 2,300,000	$ 2,500,000

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Related Party Transactions (Tables)

12 Months Ended

Dec. 31, 2012

Related Party Transactions [Abstract]

Affiliates Earned Commissions and Billed for Reimbursements Pursuant to Operating Agreement

		2012		2011
Asset management fees to Managing Member	$	278	$	302
Cost reimbursements to Managing Member		452		679
	$	730	$	981

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Investments In Equipment And Leases, Net (Investment In Leases) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2012
Leases Disclosure [Line Items]
Balance December 31, 2011	$ 8,276
Reclassifications, Additions/ Dispositions	(76)
Depreciation/ Amortization Expense or Amortization of Leases	(1,241)
Balance December 31, 2012	6,959
Operating Leases [Member]
Leases Disclosure [Line Items]
Balance December 31, 2011	7,867
Reclassifications, Additions/ Dispositions	(568)
Depreciation/ Amortization Expense or Amortization of Leases	(1,069)
Balance December 31, 2012	6,230
Direct Financing Leases [Member]
Leases Disclosure [Line Items]
Balance December 31, 2011	256
Reclassifications, Additions/ Dispositions	(4)
Depreciation/ Amortization Expense or Amortization of Leases	(152)
Balance December 31, 2012	100
Assets Held For Sale or Lease [Member]
Leases Disclosure [Line Items]
Balance December 31, 2011	153
Reclassifications, Additions/ Dispositions	496
Depreciation/ Amortization Expense or Amortization of Leases	(20)
Balance December 31, 2012	$ 629

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Organization And Limited Liability Company Matters (Narrative) (Details) (USD $)	0 Months Ended			73 Months Ended	173 Months Ended
	Nov. 30, 2000	Jan. 13, 1999	Dec. 07, 1998	Dec. 31, 2006	Dec. 31, 2012	Dec. 31, 2011	Dec. 01, 2000
Organization And Limited Liability Company Matters [Abstract]
Business cessation date					Dec. 31, 2019
Public offering of Limited Liability Company Units			15,000,000
Public offering of Limited Liability Company Units, price per unit			$ 10
Sale of Limited Liability Company Units, number of units		120,000
Proceeds from sale of Limited Liability Company Units		$ 1,200,000
Contributions received	135,700,000
Contributions unit received	13,570,188
Contributions of capital							500
Capital investment	$ 100
Units issued					13,560,188	13,560,188
Units outstanding					13,560,188	13,560,188
Reinvestment period				6 years

XML

Statements Of Cash Flows (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Operating activities:
Net income	$ 1,886	$ 2,216
Adjustments to reconcile net income to cash provided by operating activities:
Gain on sales of assets	(132)	(258)
Depreciation of operating lease assets	1,089	1,332
(Reversal of) provision for doubtful accounts	(12)	14
Changes in operating assets and liabilities:
Accounts receivable	7	(100)
Prepaid expenses and other assets	(5)	(7)
Accounts payable, Managing Member	(210)	88
Accounts payable, affiliates		(2)
Accounts payable, other	64	(193)
Unearned operating lease income	(12)	(7)
Net cash provided by operating activities	2,675	3,083
Investing activities:
Proceeds from sales of lease assets	232	392
Principal payments received on direct financing leases	152	123
Improvements to lease assets	(24)	(460)
Net cash provided by investing activities	360	55
Financing activities:
Net cash used in financing activities	(3,444)	(4,031)
Net decrease in cash and cash equivalents	(409)	(893)
Cash and cash equivalents at beginning of year	925	1,818
Cash and cash equivalents at end of year	516	925
Supplemental disclosures of cash flow information:
Cash paid during the year for taxes	49	52
Other Members [Member]
Financing activities:
Distributions to Members	(3,186)	(3,729)
Managing Member [Member]
Financing activities:
Distributions to Members	$ (258)	$ (302)

XML

Balance Sheets (Parenthetical) (USD $) In Thousands, unless otherwise specified	Dec. 31, 2012	Dec. 31, 2011
Balance Sheets [Abstract]
Accounts receivable, allowance for doubtful accounts	$ 10	$ 22
Investments in equipment and leases, accumulated depreciation	$ 35,621	$ 35,098

XML

Summary Of Significant Accounting Policies (Policy)

12 Months Ended

Dec. 31, 2012

Summary Of Significant Accounting Policies [Abstract]

Basis of Presentation

Basis of presentation:

The accompanying balance sheets as of December 31, 2012 and 2011, and the related statements of income, changes in members’ capital, and cash flows for the years then ended, have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and the rules and regulations of the Securities and Exchange Commission.

Certain prior year amounts have been reclassified to conform to the current year presentation. These reclassifications had no significant effect on the reported financial position or results from operations.

Footnote and tabular amounts are presented in thousands, except as to Units and per Unit data.

In preparing the accompanying financial statements, the Company has reviewed, as determined necessary by the Managing Member, events that have occurred after December 31, 2012, up until the issuance of the financial statements. No events were noted which would require disclosure in the footnotes to the financial statements.

Use of Estimates

Use of estimates:

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Such estimates relate primarily to the determination of residual values at the end of the lease term and expected future cash flows used for impairment analysis purposes and determination of the allowance for doubtful accounts.

Cash and Cash Equivalents

Cash and cash equivalents:

Cash and cash equivalents include cash in banks and cash equivalent investments such as U.S. Treasury instruments with original and/or purchased maturities of ninety days or less.

Credit Risk

Credit risk:

Financial instruments that potentially subject the Company to concentrations of credit risk include cash and cash equivalents, operating and direct financing lease receivables and accounts receivable. The Company places the majority of its cash deposits in noninterest-bearing accounts with financial institutions that have no less than $10 billion in assets. Such deposits are insured up to $250 thousand. The remainder of the Funds’ cash is temporarily invested in U.S. Treasury denominated instruments. The concentration of such deposits and temporary cash investments is not deemed to create a significant risk to the Company. Accounts receivable represent amounts due from lessees in various industries, related to equipment on operating and direct financing leases.

Accounts Receivable

Accounts receivable:

Accounts receivable represent the amounts billed under operating and direct financing lease contracts which are currently due to the Company. Allowances for doubtful accounts are typically established based on historical charge off and collection experience and the collectability of specifically identified lessees and invoiced amounts. Accounts receivable deemed uncollectible are charged off to the allowance on a specific identification basis. Amounts recovered that were previously written-off are recorded as other income in the period received.

Equipment on Operating Leases and Related Revenue Recognition

Equipment on operating leases and related revenue recognition:

Equipment subject to operating leases is stated at cost. Depreciation is being recognized on a straight-line method over the terms of the related leases to the equipment’s estimated residual values.Maintenance costs associated with the Fund’s leased assets are expensed as incurred. Major additions and betterments are capitalized.

Operating lease revenue is recognized on a straight-line basis over the term of the underlying leases. The initial lease terms will vary as to the type of equipment subject to the leases, the needs of the lessees and the terms to be negotiated, but initial leases were generally from 24 to 120 months. The difference between rent received and rental revenue recognized is recorded as unearned operating lease income on the balance sheet.

Operating leases are generally placed in a non-accrual status (i.e., no revenue is recognized) when payments are more than 90 days past due. Additionally, management considers the equipment underlying the lease contracts for impairment and periodically reviews the credit worthiness of all operating lessees with payments outstanding less than 90 days. Based upon management’s judgment, the related operating leases may be placed on non-accrual status. Leases placed on non-accrual status are only returned to an accrual status when the account has been brought current and management believes recovery of the remaining unpaid lease payments is probable. Until such time, revenues are recognized on a cash basis.

2. Summary of significant accounting policies (continued):

The Company earns revenues from its containers, marine vessel and certain other assets based on utilization of such assets or through fixed term leases. Contingent rentals and the associated expenses are recorded when earned and/or incurred. From time to time, the Company incurs “drydocking” costs on its vessel. Drydocking costs include labor and material costs related to refurbishing, overhauling and/or replacing engine and other major mechanical components of the vessel, hull maintenance and other repairs that bring the vessel into seaworthy compliance with U.S. marine codes in order to have it certified as available for charter. Such drydocking costs are capitalized and depreciated over the period between scheduled drydockings, which generally occur every 24 to 30 months.

Direct financing leases and related revenue recognition

Direct financing leases and related revenue recognition:

Income from direct financing lease transactions is reported using the financing method of accounting, in which the Company’s investment in the leased property is reported as a receivable from the lessee to be recovered through future rentals. The interest income portion of each rental payment is calculated so as to generate a constant rate of return on the net receivable outstanding.

Allowances for losses on direct financing leases are typically established based on historical charge off and collection experience and the collectability of specifically identified lessees and billed and unbilled receivables. Direct financing leases are charged off to the allowance as they are deemed uncollectible.

Direct financing leases are generally placed in a non-accrual status (i.e., no revenue is recognized) and deemed impaired when payments are more than 90 days past due. Additionally, management periodically reviews the creditworthiness of all direct finance lessees with payments outstanding less than 90 days. Based upon management’s judgment, the related direct financing leases may be placed on non-accrual status. Leases placed on non-accrual status are only returned to an accrual status when the account has been brought current and management believes recovery of the remaining unpaid lease payments is probable. Until such time, all payments received are applied only against outstanding principal balances.

Asset Valuation

Asset valuation:

Recorded values of the Company’s asset portfolio are periodically reviewed for impairment. An impairment loss is measured and recognized only if the estimated undiscounted future cash flows of the asset are less than their net book value. The estimated undiscounted future cash flows are the sum of the estimated residual value of the asset at the end of the asset’s expected holding period and estimates of undiscounted future rents. The residual value assumes, among other things, that the asset is utilized normally in an open, unrestricted and stable market. Short-term fluctuations in the market place are disregarded and it is assumed that there is no necessity either to dispose of a significant number of the assets, if held in quantity, simultaneously or to dispose of the asset quickly. Impairment is measured as the difference between the fair value (as determined by a valuation method using discounted estimated future cash flows, third party appraisals or comparable sales of similar assets as applicable based on asset type) of the asset and its carrying value on the measurement date.

Segment Reporting

Segment reporting:

The Company is not organized by multiple operating segments for the purpose of making operating decisions or assessing performance. Accordingly, the Company operates in one reportable operating segment in the United States.

The Company’s principal decision makers are the Managing Member’s Chief Executive Officer and its Chief Financial Officer and Chief Operating Officer. The Company believes that its equipment leasing business operates as one reportable segment because: a) the Company measures profit and loss at the equipment portfolio level as a whole; b) the principal decision makers do not review information based on any operating segment other than the equipment leasing transaction portfolio; c) the Company does not maintain discrete financial information on any specific segment other than its equipment financing operations; d) the Company has not chosen to organize its business around different products and services other than equipment lease financing; and e) the Company has not chosen to organize its business around geographic areas.

2. Summary of significant accounting policies (continued):

Certain of the Company’s lessee customers have international operations. In these instances, the Company is aware that certain equipment, primarily rail and transportation, may periodically exit the country. However, these lessee customers are US-based, and it is impractical for the Company to track, on an asset-by-asset, day-by-day basis, where these assets are deployed.

The primary geographic region in which the Company sought leasing opportunities was North America. The table below summarizes geographic information relating to the sources, by nation, of the Company’s total revenues for the years ended December 31, 2012 and 2011 and long-lived tangible assets as of December 31, 2012 and December 31, 2011 (dollars in thousands):

	For the Year Ended December 31,
	2012	% of Total	2011	% of Total
Revenue
United States	$       5,657	97%	$       6,544	100%
Canada	157	3%	-	0%
Total International	157	3%	-	0%
Total	$       5,814	100%	$       6,544	100%
	As of December 31,		As of December 31,
	2012	% of Total	2011	% of Total
Long-lived assets
United States	$       6,935	100%	$       8,276	100%
Canada	24	0%	-	0%
Total International	24	0%	-	0%
Total	$       6,959	100%	$       8,276	100%

Unearned Operating Lease Income

Unearned operating lease income:

The Company records prepayments on operating leases as a liability under the caption of unearned operating lease income. The liability is recorded when prepayments are received and recognized as operating lease revenue over the period to which the prepayments relate using a straight-line method.

Income Taxes

Income taxes:

The Company is treated as a partnership for federal income tax purposes. Pursuant to the provisions of Section 701 of the Internal Revenue Code, a partnership is not subject to federal income taxes. Accordingly, the Company has provided current income taxes for only those states, which levy income taxes on partnerships. For the years ended December 31, 2012 and 2011, the related provision for state income taxes was approximately $40 thousand and $2 thousand, respectively.

The Company does not have any entity level uncertain tax positions. The Company files income tax returns in the U.S. federal jurisdiction and various state jurisdictions and is generally subject to examination by U.S. federal (or state and local) income tax authorities for three years from the filing of a tax return.

2. Summary of significant accounting policies (continued):

The tax bases of the Company’s net assets and liabilities vary from the amounts presented in these financial statements at December 31, 2012 and 2011 as follows (in thousands):

		2012		2011
Financial statement basis of net assets	$	7,292	$	8,850
Tax basis of net assets (unaudited)		7,751		8,626
Difference	$	(459)	$	224

The primary differences between the tax bases of net assets and the amounts recorded in the financial statements are the result of differences in accounting for syndication costs and differences between the depreciation methods used in the financial statements and the Company’s tax returns.

The following reconciles the net income reported in these financial statements to the income reported on the Company’s federal tax returns (unaudited) for the years ended December 31, 2012 and 2011 (in thousands):

		2012		2011
Net income per financial statements	$	1,886	$	2,216
Tax adjustments (unaudited):
Adjustment to depreciation expense		894		1,041
Provision for losses and doubtful accounts		(12)		14
Adjustments to revenues / other expenses		140		118
Adjustments to gain on sales of assets		100		133
Income per federal tax return (unaudited)	$	3,008	$	3,522

Per Unit Data

Per unit data:

Net income and distributions per Unit are based upon the weighted average number of Other Members’ Units outstanding during the year.

Recent Accounting Pronouncements

Recent accounting pronouncements:

Recent accounting standards updates as issued by the Financial Accounting Standards Board (FASB) were evaluated and determined to be not applicable to the Company.

XML

Document And Entity Information (USD $)	12 Months Ended
	Dec. 31, 2012	Feb. 28, 2013	Jun. 30, 2012
Document And Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2012
Document Fiscal Year Focus	2012
Document Fiscal Period Focus	FY
Entity Registrant Name	ATEL CAPITAL EQUIPMENT FUND VIII LLC
Entity Central Index Key	0001069152
Current Fiscal Year End Date	--12-31
Trading Symbol	zzhjb
Entity Filer Category	Smaller Reporting Company
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Well-known Seasoned Issuer	No
Entity Public Float			$ 0
Entity Units Outstanding		13,560,188

XML

Summary Of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2012

Summary Of Significant Accounting Policies [Abstract]

Summary of Geographic Information Relating to Sources, by Nation, of Partnership's Total Revenue and Long-Lived Assets

	For the Year Ended December 31,
	2012	% of Total	2011	% of Total
Revenue
United States	$       5,657	97%	$       6,544	100%
Canada	157	3%	-	0%
Total International	157	3%	-	0%
Total	$       5,814	100%	$       6,544	100%
	As of December 31,		As of December 31,
	2012	% of Total	2011	% of Total
Long-lived assets
United States	$       6,935	100%	$       8,276	100%
Canada	24	0%	-	0%
Total International	24	0%	-	0%
Total	$       6,959	100%	$       8,276	100%

Schedule of Differences Between Book Value and Tax Basis of Net Assets

		2012		2011
Financial statement basis of net assets	$	7,292	$	8,850
Tax basis of net assets (unaudited)		7,751		8,626
Difference	$	(459)	$	224

Reconciliation of Net Income Loss Reported in Financial Statements and Federal Tax Return

		2012		2011
Net income per financial statements	$	1,886	$	2,216
Tax adjustments (unaudited):
Adjustment to depreciation expense		894		1,041
Provision for losses and doubtful accounts		(12)		14
Adjustments to revenues / other expenses		140		118
Adjustments to gain on sales of assets		100		133
Income per federal tax return (unaudited)	$	3,008	$	3,522

XML

Statements Of Operations (USD $) In Thousands, except Share data, unless otherwise specified	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Leasing activities:
Operating leases	$ 5,636	$ 6,075
Direct financing leases	43	114
Gain on sales of assets	132	258
Other revenue	3	97
Total revenues	5,814	6,544
Expenses:
Depreciation of operating lease assets	1,089	1,332
Asset management fees to Managing Member	278	302
Vessel maintenance	975	737
Railcar maintenance	473	765
Cost reimbursements to Managing Member	452	679
Other management fees	157	146
Railcar storage fees	86	11
Professional fees	159	117
Insurance	54	48
(Reversal of) provision for doubtful accounts	(12)	14
Taxes on income and franchise fees	40	2
Other	177	175
Total operating expenses	3,928	4,328
Net income	1,886	2,216
Net income:
Managing Member	258	302
Other Members	1,628	1,914
Net income	$ 1,886	$ 2,216
Net income per Limited Liability Company Unit (Other Members)	$ 0.12	$ 0.14
Weighted average number of Units outstanding	13,560,188	13,560,188

XML

Investments In Equipment And Leases, Net

12 Months Ended

Dec. 31, 2012

Investments In Equipment And Leases, Net [Abstract]

Investments in Equipment and Leases, Net

5. Investments in equipment and leases, net:

The Company’s investment in leases consists of the following (in thousands):

		Balance December 31, 2011		Reclassifications & Additions / Dispositions		Depreciation/ Amortization Expense or Amortization of Leases		Balance December 31, 2012
Net investment in operating leases	$	7,867	$	(568)	$	(1,069)	$	6,230
Net investment in direct financing leases		256		(4)		(152)		100
Assets held for sale or lease, net		153		496		(20)		629
Total	$	8,276	$	(76)	$	(1,241)	$	6,959

Impairment of investments in leases and assets held for sale or lease:

Management periodically reviews the carrying values of its assets on leases and assets held for lease or sale. Impairment losses are recorded as an adjustment to the net investment in operating leases. No impairment losses were recorded during 2012 and 2011.

The Company utilizes a straight line depreciation method over the term of the equipment lease for equipment on operating leases currently in its portfolio. Depreciation expense on the Company’s equipment totaled $1.1 million and $1.3 million for the respective years ended December 31, 2012 and 2011.

All of the remaining property on lease was acquired during the years 1999 through 2001.

Operating leases:

Property on operating leases consists of the following (in thousands):

		Balance December 31, 2011		Additions		Reclassifications or Dispositions		Balance December 31, 2012
Containers	$	19,678	$	-	$	(298)	$	19,380
Transportation, rail		16,316		-		(3,191)		13,125
Marine vessel		4,793		-		-		4,793
Other		640		-		-		640
		41,427		-		(3,489)		37,938
Less accumulated depreciation		(33,560)		(1,069)		2,921		(31,708)
Total	$	7,867	$	(1,069)	$	(568)	$	6,230

The average estimated residual value for assets on operating leases was 10% of the assets’ original cost at both December 31, 2012 and 2011, respectively.

The Company earns revenues from its containers, marine vessel and certain other assets based on utilization of such assets or through fixed term leases. Contingent rentals (i.e., short-term, operating charter hire payments) and the associated expenses are recorded when earned and/or incurred. The revenues associated with these rentals are included as a component of Operating Lease Revenues, and totaled $2.3 million and $2.5 million for the years ended December 31, 2012 and 2011, respectively.

As of December 31, 2012 and 2011, the Company had no operating leases in non-accrual status.

5. Investments in equipment and leases, net (continued):

Direct financing leases:

As of December 31, 2012, the investment in direct financing leases primarily consists of railcars and manufacturing equipment. At December 31, 2011, such investment consisted of railcars as well as construction and manufacturing equipment.

The components of the Company’s investment in direct financing leases as of December 31, 2012 and 2011 are as follows (in thousands):

		2012		2011
Total minimum lease payments receivable	$	48	$	248
Estimated residual values of leased equipment (unguaranteed)		52		54
Investment in direct financing leases		100		302
Less unearned income		-		(46)
Net investment in direct financing leases	$	100	$	256

As of December 31, 2012, unearned income related to the Fund’s investment in direct financing leases was nominal. There were no net investments in direct financing leases in nonaccrual status as of December 31, 2012 and 2011.

At December 31, 2012, the aggregate amount of future lease payments is as follows (in thousands):

		Operating Leases		Direct Financing Leases		Total
Year ending December 31, 2013	$	1,373	$	48.00	$	1,421
2014		980		-		980
2015		465		-		465
2016		179		-		179
2017		179		-		179
Thereafter		75		-		75
	$	3,251	$	48.00	$	3,299

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Allowance For Credit Losses

12 Months Ended

Dec. 31, 2012

Allowance For Credit Losses [Abstract]

Allowance For Credit Losses

4. Allowance for credit losses:

The Company’s allowance for credit losses are as follows (in thousands):

		Accounts Receivable Allowance for Doubtful Accounts				Valuation Adjustments on Financing Receivables		Total Allowance for Credit Losses
		Finance Leases		Operating Leases		Finance Leases
Balance December 31, 2010	$	-	$	8	$	-	$	8
Provision		-		14		-		14
Balance December 31, 2011		-		22		-		22
Reversal of provision		-		(12)		-		(12)
Balance December 31, 2012	$	-	$	10	$	-	$	10

Accounts Receivable

Accounts receivable represent the amounts billed under operating and direct financing lease contracts, and notes receivable which are currently due to the Company.

Allowances for doubtful accounts are typically established based upon their aging and historical charge off and collection experience and the creditworthiness of specifically identified lessees and borrowers, and invoiced amounts. Accounts receivable deemed uncollectible are generally charged off against the allowance on a specific identification basis. Recoveries of amounts that were previously written-off are recorded as other income in the period received.

Accounts receivable are generally placed in a non-accrual status (i.e., no revenue is recognized) when payments are more than 90 days past due. Additionally, management periodically reviews the creditworthiness of companies with lease or note payments outstanding less than 90 days. Based upon management’s judgment, such leases or notes may be placed in non-accrual status. Leases or notes placed on non-accrual status are only returned to an accrual status when the account has been brought current and management believes recovery of the remaining unpaid receivable is probable. Until such time, revenues on operating leases are recognized on a cash basis. Until such time, revenues on operating leases are recognized on a cash basis. All payments received on amounts billed under direct financing leases contracts are applied only against outstanding principal balances.

Financing Receivables

In addition to the allowance established for delinquent accounts receivable, the total allowance related solely to financing receivables also includes anticipated impairment charges on direct financing leases.

4. Allowance for credit losses (continued):

The asset underlying a direct financing lease contract is considered impaired if the estimated undiscounted future cash flows of the asset are less than its net book value. The estimated undiscounted future cash flows are the sum of the estimated residual value of the asset at the end of the asset’s expected holding period and estimates of undiscounted future rents. The residual value assumes, among other things, that the asset is utilized normally in an open, unrestricted and stable market. Short-term fluctuations in the market place are disregarded and it is assumed that there is no necessity either to dispose of a significant number of the assets, if held in quantity, simultaneously or to dispose of the asset quickly.

As of December 31, 2012 and 2011, the Company’s allowance for credit losses (related solely to financing receivables) and its recorded investment in financing receivables were as follows (in thousands):

December 31, 2012		Finance Leases		Total
Allowance for credit losses:
Ending balance	$	-	$	-
Ending balance: individually evaluated for impairment	$	-	$	-
Ending balance: collectively evaluated for impairment	$	-	$	-
Ending balance: loans acquired with deteriorated credit quality	$	-	$	-
Financing receivables:
Ending balance	$	100	$	100
Ending balance: individually evaluated for impairment	$	100	$	100
Ending balance: collectively evaluated for impairment	$	-	$	-
Ending balance: loans acquired with deteriorated credit quality	$	-	$	-

December 31, 2011		Finance Leases		Total
Allowance for credit losses:
Ending balance	$	-	$	-
Ending balance: individually evaluated for impairment	$	-	$	-
Ending balance: collectively evaluated for impairment	$	-	$	-
Ending balance: loans acquired with deteriorated credit quality	$	-	$	-
Financing receivables:
Ending balance	$	256	$	256
Ending balance: individually evaluated for impairment	$	256	$	256
Ending balance: collectively evaluated for impairment	$	-	$	-
Ending balance: loans acquired with deteriorated credit quality	$	-	$	-

The Company evaluates the credit quality of its financing receivables on a scale equivalent to the following quality indicators related to corporate risk profiles:

Pass – Any account whose lessee/debtor, co-lessee/debtor or any guarantor has a credit rating on publicly traded or privately placed debt issues as rated by Moody’s or S&P for either Senior Unsecured debt, Long Term Issuer rating or Issuer rating that are in the tiers of ratings generally recognized by the investment community as constituting an Investment Grade credit rating; or, has been determined by the Manager to be an Investment Grade Equivalent or High Quality Corporate Credit per its Credit Policy or has a Not Rated internal rating by the Manager and the account is not considered by the Chief Credit Officer of the manager to fall into one of the three risk profiles below.

4. Allowance for credit losses (continued):

Special Mention – Any traditional corporate type account with potential weaknesses (e.g. large net losses or major industry downturns) or, any growth capital account that has less than three months of cash as of the end of the calendar quarter to fund their continuing operations. These accounts deserve management’s close attention. If left uncorrected, those potential weaknesses may result in deterioration of the Fund’s receivable at some future date.

Substandard – Any account that is inadequately protected by the current worth and paying capacity of the borrower or of the collateral pledged, if any. Accounts that are so classified have a well-defined weakness or weaknesses that jeopardize the liquidation of the debt. They are characterized by the distinct possibility that the Fund will sustain some loss as the likelihood of fully collecting all receivables may be questionable if the deficiencies are not corrected. Such accounts are on the Manager’s Credit Watch List.

Doubtful – Any account where the weaknesses make collection or liquidation in full, on the basis of currently existing facts, conditions, and values, highly questionable and improbable. Accordingly, an account that is so classified is on the Manager’s Credit Watch List, and has been declared in default and the Manager has repossessed, or is attempting to repossess, the equipment it financed. This category includes impaired leases as applicable.

At December 31, 2012 and 2011, the Company’s financing receivables by credit quality indicator and by class of financing receivables are as follows (in thousands):

		Finance Leases
		2012		2011
Pass	$	100	$	256
Special mention		-		-
Substandard		-		-
Doubtful		-		-
Total	$	100	$	256

At December 31, 2012 and 2011, investment in financing receivables is aged as follows (in thousands):

December 31, 2012		30-59 Days Past Due		60-89 Days Past Due		Greater Than 90 Days		Total Past Due		Current		Total Financing Receivables		Recorded Investment > 90 Days and Accruing
Finance leases	$	-	$	-	$	-	$	-	$	100	$	100	$	-
December 31, 2011		30-59 Days Past Due		60-89 Days Past Due		Greater Than 90 Days		Total Past Due		Current		Total Financing Receivables		Recorded Investment>90 Days and Accruing
Finance leases	$	84	$	-	$	-	$	84	$	172	$	256	$	-

There were no impaired financing receivables at both December 31, 2012 and 2011. Likewise, there were no financing receivables placed in non-accrual status as of December 31, 2012 and 2011.

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Members Capital (Tables)

12 Months Ended

Dec. 31, 2012

Members Capital [Abstract]

Distributions to Other Members

		2012		2011
Distributions declared	$	3,186	$	3,729
Weighted average number of Units outstanding		13,560,188		13,560,188
Weighted average distributions per Unit	$	0.24	$	0.27

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Concentration Of Credit Risk And Major Customers (Tables)

12 Months Ended

Dec. 31, 2012

Concentration Of Credit Risk And Major Customers [Abstract]

Schedule of Equipment Leased Credit Risk Concentration

	2012	2011
Transportation, containers	46%	46%
Transportation, rail	42%	42%
Transportation, other	12%	11%
* Less than 10%

Schedule of Major Customers Credit Risk Concentration

		Percentage of Total Lease Revenues
Lessee	Type of Equipment	2012	2011
Exsif Worldwide Inc.	Transportation, other	37%	36%
Bee Mar, LLC	Marine vessel	22%	19%
Bartlett Grain Company, L.P.	Railcars	*	11%
*  Less than 10%

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Gain Contingencies

12 Months Ended

Dec. 31, 2012

Gain Contingencies [Abstract]

Gain Contingencies

8. Gain contingencies:

ATEL filed a claim on behalf of the Company and certain affiliated entities in Federal court in New Orleans for the under-reporting of revenue by a fleet manager of three marine vessels, seeking to recover an approximate amount of 10% of gross proceeds, which in the aggregate for all affiliated entities represents $2.8 million for the years 2005-2007 (of which the Company’s portion is an approximate $350 thousand). The annual allocable portion of the claim is not considered material to the Company in any given year. The trial was concluded during the first week of August 2012. As of October 10, 2012, the matter has been in the hands of the Federal Judge to render a decision on both the law and the facts. The decision of the Court is imminent, and the Company is hopeful for a recovery of all or portion of its asserted claims, but the outcome of the litigation remains uncertain as of such date. While the Company's recovery with respect to this matter may be significant, there is no assurance that judgment will be rendered in favor of the Company.

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Related Party Transactions

12 Months Ended

Dec. 31, 2012

Related Party Transactions [Abstract]

Related Party Transactions

6. Related party transactions:

The terms of the Operating Agreement provide that AFS and/or affiliates are entitled to receive certain fees for equipment management and resale and for management of the Company.

The Operating Agreement allows for the reimbursement of costs incurred by AFS in providing administrative services to the Company. Administrative services provided include Company accounting, finance/treasury, investor relations, legal counsel and lease and equipment documentation. AFS is not reimbursed for services whereby it is entitled to receive a separate fee as compensation for such services, such as management of equipment.

Each of ATEL Leasing Corporation (“ALC”) and AFS is a wholly-owned subsidiary of ATEL Capital Group and performs services for the Company. Acquisition services, equipment management, lease administration and asset disposition services are performed by ALC; investor relations, communications services and general administrative services are performed by AFS.

Cost reimbursements to the Managing Member are based on its costs incurred in performing administrative services for the Company. These costs are allocated to each managed entity based on certain criteria such as total assets, number of investors or contributed capital based upon the type of cost incurred.

6. Related party transactions (continued):

AFS and/or affiliates earned fees, commissions and reimbursements, pursuant to the Operating Agreement as follows during each of the years ended December 31, 2012 and 2011 (in thousands):

		2012		2011
Asset management fees to Managing Member	$	278	$	302
Cost reimbursements to Managing Member		452		679
	$	730	$	981

The Fund’s Operating Agreement places an annual and cumulative limit for cost reimbursements to AFS and/or its affiliates. Any reimbursable costs incurred by AFS and/or affiliates during the year exceeding the annual and/or cumulative limits cannot be reimbursed in the current year, though such costs may be reimbursable in future years to the extent such amounts may be payable if within the annual and cumulative limits in such future years. The Fund is a finite life and self liquidating entity, and AFS and its affiliates have no recourse against the Fund for the amount of any unpaid excess reimbursable administrative expenses. The Fund will continue to require administrative services from AFS and its affiliates through the end of its term, and will therefore continue to incur reimbursable administrative expenses in each year. The Fund has determined that payment of any amounts in excess of the annual and cumulative limits is not probable, and the date any portion of such amount may be paid, if ever, is uncertain. When the Fund completes its liquidation stage and terminates, any unpaid amount will expire unpaid, with no claim by AFS or its affiliates against any liquidation proceeds or any party for the unpaid balance. For the year ending December 31, 2012, the amount of reimbursable expenses billed to the Fund did not exceed either the annual or the cumulative limitations. It is not anticipated that any further billings to the Fund will equal or exceed the annual or cumulative reimbursable expense limitation. Such is reflective of the continued diminishing Fund asset base over which reimbursements are calculated.  

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Guarantees

12 Months Ended

Dec. 31, 2012

Guarantees [Abstract]

Guarantees

7. Guarantees:

The Company enters into contracts that contain a variety of indemnifications. The Company’s maximum exposure under these arrangements is unknown. However, the Company has not had prior claims or losses pursuant to these contracts and expects the risk of loss to be remote.

The Managing Member knows of no facts or circumstances that would make the Company’s contractual commitments outside standard mutual covenants applicable to commercial transactions between businesses. Accordingly, the Company believes that these indemnification obligations are made in the ordinary course of business as part of standard commercial and industry practice, and that any potential liability under the Company’s similar commitments is remote. Should any such indemnification obligation become payable, the Company would separately record and/or disclose such liability in accordance with GAAP.

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Members' Capital

12 Months Ended

Dec. 31, 2012

Members Capital [Abstract]

Members' Capital

9. Members’ capital:

As of December 31, 2012 and 2011, 13,560,188 Units were issued and outstanding. The Company was authorized to issue up to 15,000,000 Units in addition to the Units issued to the initial members (50 Units).

The Company has the right, exercisable at the Managing Member’s discretion, but not the obligation, to repurchase Units of a Unitholder who ceases to be a U.S. Citizen, for a price equal to 100% of the holder’s capital account. The Company is otherwise permitted, but not required, to repurchase Units upon a holder’s request. The repurchase of Fund units is made in accordance with Section 13 of the Amended and Restated Agreement of Limited Liability Company. The repurchase would be at the discretion of the Managing Member on terms it determines to be appropriate under given circumstances, in the event that the Managing Member deems such repurchase to be in the best interest of the Company; provided,the Company is never required to repurchase any Units. Upon the repurchase of any Units by the Fund, the tendered Units are cancelled. Units repurchased in prior periods were repurchased at amounts representing the original investment less cumulative distributions made to the Unitholder with respect to the Units. All Units repurchased during a quarter are deemed to be repurchased effective the last day of the preceding quarter, and are not deemed to be outstanding during, or entitled to allocations of net income, net loss or distributions for the quarter in which such repurchase occurs.

As defined in the Operating Agreement, the Company’s Net Income, Net Losses, and Distributions are to be allocated 92.5% to the Other Members and 7.5% to AFS. In accordance with the terms of the Operating Agreement, additional allocations of income were made to AFS in 2012 and 2011. The amounts allocated were determined so as to bring AFS’s ending capital account balance to zero at the end of the year.

Distributions to the Other Members were as follows (in thousands, except per Unit data):

		2012		2011
Distributions declared	$	3,186	$	3,729
Weighted average number of Units outstanding		13,560,188		13,560,188
Weighted average distributions per Unit	$	0.24	$	0.27

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Allowance For Credit Losses (Net Investment in Financing Receivables by Age) (Details) (USD $) In Thousands, unless otherwise specified	Dec. 31, 2012	Dec. 31, 2011
Allowance For Credit Losses [Abstract]
30-59 Days Past Due		$ 84
Total Past Due		84
Current	100	172
Total financing receivable	$ 100	$ 256

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Investments In Equipment And Leases, Net (Tables)

12 Months Ended

Dec. 31, 2012

Investments In Equipment And Leases, Net [Abstract]

Investment in Leases

		Balance December 31, 2011		Reclassifications & Additions / Dispositions		Depreciation/ Amortization Expense or Amortization of Leases		Balance December 31, 2012
Net investment in operating leases	$	7,867	$	(568)	$	(1,069)	$	6,230
Net investment in direct financing leases		256		(4)		(152)		100
Assets held for sale or lease, net		153		496		(20)		629
Total	$	8,276	$	(76)	$	(1,241)	$	6,959

Property on Operating Leases

		Balance December 31, 2011		Additions		Reclassifications or Dispositions		Balance December 31, 2012
Containers	$	19,678	$	-	$	(298)	$	19,380
Transportation, rail		16,316		-		(3,191)		13,125
Marine vessel		4,793		-		-		4,793
Other		640		-		-		640
		41,427		-		(3,489)		37,938
Less accumulated depreciation		(33,560)		(1,069)		2,921		(31,708)
Total	$	7,867	$	(1,069)	$	(568)	$	6,230

Components of Partnership's Investment in Direct Financing Leases

		2012		2011
Total minimum lease payments receivable	$	48	$	248
Estimated residual values of leased equipment (unguaranteed)		52		54
Investment in direct financing leases		100		302
Less unearned income		-		(46)
Net investment in direct financing leases	$	100	$	256

Future Minimum Lease Payments Receivable

		Operating Leases		Direct Financing Leases		Total
Year ending December 31, 2013	$	1,373	$	48.00	$	1,421
2014		980		-		980
2015		465		-		465
2016		179		-		179
2017		179		-		179
Thereafter		75		-		75
	$	3,251	$	48.00	$	3,299

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Summary Of Significant Accounting Policies (Summary of Geographic Information Relating to Sources, by Nation, of Partnership's Total Revenue and Long-Lived Assets) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ 5,814	$ 6,544
Percentage of total revenue	100.00%	100.00%
Long-lived assets	6,959	8,276
Percentage of long lived assets	100.00%	100.00%
United States [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	5,657	6,544
Percentage of total revenue	97.00%	100.00%
Long-lived assets	6,935	8,276
Percentage of long lived assets	100.00%	100.00%
Canada [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	157
Percentage of total revenue	3.00%	0.00%
Long-lived assets	24
Percentage of long lived assets	0.00%	0.00%
Total International [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	157
Percentage of total revenue	3.00%	0.00%
Long-lived assets	$ 24
Percentage of long lived assets	0.00%	0.00%

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Gain Contingencies (Narrative) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2012
Gain Contingencies [Line Items]
Gain Contingency, Unrecorded Amount	$ 2,800
Gain contingency, percentage of fross proceeds	10.00%
ATEL Capital Equipment Fund VIII, LLC [Member]
Gain Contingencies [Line Items]
Gain Contingency, Unrecorded Amount	$ 350

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Statements Of Changes In Members' Capital (USD $) In Thousands, except Share data, unless otherwise specified	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Beginning Balance	$ 8,850	$ 10,665
Distributions to Other Members	(3,186)	(3,729)
Distributions to Managing Member	(258)	(302)
Net income	1,886	2,216
Ending Balance	7,292	8,850
Managing Member [Member]
Distributions to Managing Member	(258)	(302)
Net income	258	302
Other Members [Member]
Beginning Balance (in units)	13,560,188	13,560,188
Beginning Balance	8,850	10,665
Distributions to Other Members	(3,186)	(3,729)
Net income	1,628	1,914
Ending Balance (in units)	13,560,188	13,560,188
Ending Balance	$ 7,292	$ 8,850

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Concentration Of Credit Risk And Major Customers

12 Months Ended

Dec. 31, 2012

Concentration Of Credit Risk And Major Customers [Abstract]

Concentration Of Credit Risk And Major Customers

3. Concentration of credit risk and major customers:

The Company leases equipment to lessees in diversified industries. Leases are subject to AFS’s credit committee review. The leases provide for the return of the equipment to the Company upon default.

As of December 31, 2012 and 2011, there were concentrations (defined as greater than 10%) of equipment leased to lessees in certain industries (as a percentage of total equipment cost) as follows:

	2012	2011
Transportation, containers	46%	46%
Transportation, rail	42%	42%
Transportation, other	12%	11%
* Less than 10%

3. Concentration of credit risk and major customers (continued):

During 2012 and 2011, certain lessees generated significant portions (defined as 10% or more) of the Company’s total lease revenues as follows:

		Percentage of Total Lease Revenues
Lessee	Type of Equipment	2012	2011
Exsif Worldwide Inc.	Transportation, other	37%	36%
Bee Mar, LLC	Marine vessel	22%	19%
Bartlett Grain Company, L.P.	Railcars	*	11%
*  Less than 10%

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Summary Of Significant Accounting Policies (Schedule of Differences Between Book Value and Tax Basis of Net Assets) (Details) (USD $) In Thousands, unless otherwise specified	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Summary Of Significant Accounting Policies [Abstract]
Financial statement basis of net assets	$ 7,292	$ 8,850	$ 10,665
Tax basis of net assets (unaudited)	7,751	8,626
Difference	$ (459)	$ 224

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Investments In Equipment And Leases, Net (Components of Partnership's Investment in Direct Financing Leases) (Details) (USD $) In Thousands, unless otherwise specified	Dec. 31, 2012	Dec. 31, 2011
Investments In Equipment And Leases, Net [Abstract]
Total minimum lease payments receivable	$ 48	$ 248
Estimated residual values of leased, equipment (unguaranteed)	52	54
Investment in direct financing leases	100	302
Less unearned income		(46)
Net investment in direct financing leases	$ 100	$ 256

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Allowance For Credit Losses (Tables)

12 Months Ended

Dec. 31, 2012

Allowance For Credit Losses [Abstract]

Activity in Allowance for Doubtful Accounts

		Accounts Receivable Allowance for Doubtful Accounts				Valuation Adjustments on Financing Receivables		Total Allowance for Credit Losses
		Finance Leases		Operating Leases		Finance Leases
Balance December 31, 2010	$	-	$	8	$	-	$	8
Provision		-		14		-		14
Balance December 31, 2011		-		22		-		22
Reversal of provision		-		(12)		-		(12)
Balance December 31, 2012	$	-	$	10	$	-	$	10

Recorded Investment in Financing Receivables

December 31, 2012		Finance Leases		Total
Allowance for credit losses:
Ending balance	$	-	$	-
Ending balance: individually evaluated for impairment	$	-	$	-
Ending balance: collectively evaluated for impairment	$	-	$	-
Ending balance: loans acquired with deteriorated credit quality	$	-	$	-
Financing receivables:
Ending balance	$	100	$	100
Ending balance: individually evaluated for impairment	$	100	$	100
Ending balance: collectively evaluated for impairment	$	-	$	-
Ending balance: loans acquired with deteriorated credit quality	$	-	$	-

December 31, 2011		Finance Leases		Total
Allowance for credit losses:
Ending balance	$	-	$	-
Ending balance: individually evaluated for impairment	$	-	$	-
Ending balance: collectively evaluated for impairment	$	-	$	-
Ending balance: loans acquired with deteriorated credit quality	$	-	$	-
Financing receivables:
Ending balance	$	256	$	256
Ending balance: individually evaluated for impairment	$	256	$	256
Ending balance: collectively evaluated for impairment	$	-	$	-
Ending balance: loans acquired with deteriorated credit quality	$	-	$	-

Financing Receivables by Credit Quality Indicator and by Class

		Finance Leases
		2012		2011
Pass	$	100	$	256
Special mention		-		-
Substandard		-		-
Doubtful		-		-
Total	$	100	$	256

Net Investment in Financing Receivables by Age

December 31, 2012		30-59 Days Past Due		60-89 Days Past Due		Greater Than 90 Days		Total Past Due		Current		Total Financing Receivables		Recorded Investment > 90 Days and Accruing
Finance leases	$	-	$	-	$	-	$	-	$	100	$	100	$	-
December 31, 2011		30-59 Days Past Due		60-89 Days Past Due		Greater Than 90 Days		Total Past Due		Current		Total Financing Receivables		Recorded Investment>90 Days and Accruing
Finance leases	$	84	$	-	$	-	$	84	$	172	$	256	$	-