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Allowance for Credit Losses
 9 Months Ended
Sep. 30, 2013
Allowance for Credit Losses [Abstract]  
Allowance for Credit Losses

3. Allowance for credit losses:

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

 

The allowance for credit losses at both September 30, 2013 and December 31, 2012 were related to delinquent operating lease receivables.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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, 2011

$

 -

 

$
22 

 

$

 -

 

$
22 

Reversal of provision

 

 -

 

 
(12)

 

 

 -

 

 
(12)

Balance December 31, 2012

 

 -

 

 
10 

 

 

 -

 

 
10 

Reversal of provision

 

 -

 

 
(7)

 

 

 -

 

 
(7)

Balance September 30, 2013

$

 -

 

$
3 

 

$

 -

 

$
3 

 

As of September 30, 2013, the Partnership had no financing lease receivables, as its remaining finance lease matured on July 1, 2013. By comparison, at December 31, 2012, finance lease receivables totaled $100 thousand, all of which were current.