Accounting Policies: Cash and Cash Equivalents (Policies)

3 Months Ended

Sep. 30, 2012

Cash and Cash Equivalents:

Cash and Cash Equivalents

Cash and cash equivalents

At September 30, 2012, cash was held in three accounts maintained at one financial institution with an aggregate balance of approximately $167,000. Bank accounts are federally insured up to $250,000, while pursuant to the Dodd/Frank Act of 2010, some accounts are fully insured by the FDIC.  At September 30, 2012, the total cash bank balance was as follows:

At September 30, 2012	Amount
Total bank balance	$	167,000
FDIC insured		(167,000	)
Uninsured amount	$	0

The Partnership's deposits are fully insured by the FDIC. The Partnership has not experienced any losses in our accounts, and believes it is not exposed to any significant credit risk.  The amounts in such accounts will fluctuate throughout 2012 due to many factors, including the pace of cash receipts, equipment acquisitions and distributions to limited partners.