Commonwealth Income & Growth Fund V - Condensed Statement of Shareholders' Equity (USD $)	General Partners	Limited Partners	Total
Partners' Capital at Dec. 31, 2011	$ 1,000	$ 438,398	$ 439,398
Partners' Capital Account, Units at Dec. 31, 2011	50	1,236,608	1,236,658
Net Income (Loss)	0	(142,206)	(142,206)
Cash Contributions - CCC	0	20,000	20,000
Partners' Capital at Sep. 30, 2012	$ 1,000	$ 316,192	$ 317,192
Partners' Capital Account, Units at Sep. 30, 2012	50	1,236,608	1,236,658

The amount of ownership interest of different classes of partners in limited partnership.

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The number of each class of partnership units outstanding at the balance sheet date. Units represent shares of ownership of the general, limited, and preferred partners.

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- Definition

The cash inflow associated with the amount received by a corporation from a shareholder during the period.

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- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

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