Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2013

Summary of Significant Accounting Policies [Abstract]

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

The table below summarizes geographic information relating to the sources, by nation, of the Company’s total revenues for the years ended December 31, 2013 and 2012 and long-lived tangible assets as of December 31, 2013 and December 31, 2012 (dollars in thousands):

		For the Year Ended December 31,
		2013	% of Total		2012	% of Total
Revenue
United States	$	5,735	99%	$	5,657	97%
Canada		74	1%		157	3%
Total International		74	1%		157	3%
Total	$	5,809	100%	$	5,814	100%
		As of December 31,
		2013	% of Total		2012	% of Total
Long-lived assets
United States	$	5,497	100%	$	6,935	100%
Canada		24	0%		24	0%
Total International		24	0%		24	0%
Total	$	5,521	100%	$	6,959	100%

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

The tax bases of the Company’s net assets and liabilities vary from the amounts presented in these financial statements at December 31, 2013 and 2012 as follows (in thousands):

		2013		2012
Financial statement basis of net assets	$	7,213	$	7,292
Tax basis of net assets (unaudited)		8,900		7,751
Difference	$	(1,687)	$	(459)

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

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, 2013 and 2012 (in thousands):

		2013		2012
Net income per financial statements	$	3,586	$	1,886
Tax adjustments (unaudited):
Adjustment to depreciation expense		542		894
Provision for losses and doubtful accounts		(7)		(12)
Adjustments to revenues / other expenses		37		140
Adjustments to gain on sales of assets		656		100
Income per federal tax return (unaudited)	$	4,814	$	3,008