Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2019

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, 2019 and 2018, and long-lived tangible assets as of December 31, 2019 and December 31, 2018 (dollars in thousands):

	For the Year ended December 31,
	2019		% of Total		2018		% of Total
Revenue
United States	$	2,774	98	%	$	2,773	97	%
Canada		44	2	%		75	3	%
Total	$	2,818	100	%	$	2,848	100	%

	As of December 31,
	2019		% of Total		2018		% of Total
Long-lived assets
United States	$	3,701	98	%	$	4,793	98	%
Canada		91	2	%		91	2	%
Total	$	3,792	100	%	$	4,884	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, 2019 and 2018 (in thousands):

	2019		2018
Financial statement basis of net assets	$	5,969	$	6,923
Tax basis of net assets (unaudited)		20,853		20,622
Difference	$	(14,884)	$	(13,699)

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 return (unaudited) for each of the years ended December 31, 2019 and 2018 (in thousands):

	2019		2018
Net income per financial statements	$	1,462	$	697
Tax adjustments (unaudited):
Adjustment to depreciation expense		131		(314)
Provision for losses and doubtful accounts		89		(85)
Adjustments to revenues / other expenses		—		(41)
Adjustments to gain on sales of assets		674		1,013
Other		292		(459)
Income per federal tax return (unaudited)	$	2,648	$	811