Commonwealth Income & Growth Fund V - Balance Sheets (USD $)	Sep. 30, 2012	Dec. 31, 2011	Dec. 31, 2010
Cash and cash equivalents	$ 165,188	$ 203,066	$ 79,118
Escrow-Restricted Cash		960,000	79,118
Lease income receivable, net of reserve of approximately $157,000 and $154,000 at September 30, 2012 and December 31, 2011, respectively	51,322	109,177
Other receivables	10,188	26,395
Prepaid expenses	413	620
Current Assets	227,111	1,299,258
Equipment, at cost	12,294,583	10,972,410
Accumulated depreciation	(9,984,239)	(9,402,459)
Technology equipment, net	2,310,344	1,569,951
Equipment acquisition costs and deferred expenses, net of accumulated amortization of approximately $45,000 and $130,000 at September 30, 2012 and December 31, 2011, respectively	73,086	55,461
Prepaid acquisition fees		20,224
Total Acquisition Fees	73,086	75,685
Total Assets	2,610,541	2,944,894
Accounts payable	136,653	209,667
Accounts Payable - Affiliate	1,017,379	1,280,384
Other accrued expenses	138,389	602,186
Unearned lease income	56,037	55,169
Notes payable	944,891	358,090
Total Liabilities	2,293,349	2,505,496
General Partner	1,000	1,000
Limited Partners	316,192	438,398
Total Partners' Capital	317,192	439,398
Total Liabilities and Partners' Capital	$ 2,610,541	$ 2,944,894