Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2014

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 tables below summarize geographic information relating to the sources, by nation, of the Company’s total revenues for theyears ended December 31, 2014 and 2013 and long-lived tangible assets as of December 31, 2014 and December 31, 2013 (dollars in thousands):

		For the Year Ended December 31,
		2014	% of Total		2013	% of Total
Revenue
United States	$	4,031	100%	$	5,735	99%
Canada		-	0%		74	1%
Total International		-	0%		74	1%
Total	$	4,031	100%	$	5,809	100%
		As of December 31,
		2014	% of Total		2013	% of Total
Long-lived assets
United States	$	4,500	100%	$	5,497	100%
Canada		-	0%		24	0%
Total International		-	0%		24	0%
Total	$	4,500	100%	$	5,521	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, 2014 and 2013 as follows (in thousands):

		2014		2013
Financial statement basis of net assets	$	5,704	$	7,213
Tax basis of net assets (unaudited)		8,433		8,900
Difference	$	(2,729)	$	(1,687)

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, 2014 and 2013 (in thousands):

		2014		2013
Net income per financial statements	$	2,156	$	3,586
Tax adjustments (unaudited):
Adjustment to depreciation expense		395		542
Provision for losses and doubtful accounts		(3)		(7)
Adjustments to revenues / other expenses		(24)		37
Adjustments to gain on sales of assets		673		656
Income per federal tax return (unaudited)	$	3,197	$	4,814