Blueprint

0001654954-16-003984.txt : 20161114 0001654954-16-003984.hdr.sgml : 20161111 20161114164123 ACCESSION NUMBER: 0001654954-16-003984 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 49 CONFORMED PERIOD OF REPORT: 20160930 FILED AS OF DATE: 20161114 DATE AS OF CHANGE: 20161114 FILER: COMPANY DATA: COMPANY CONFORMED NAME: COMMONWEALTH INCOME & GROWTH FUND V CENTRAL INDEX KEY: 0001253347 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MISCELLANEOUS EQUIPMENT RENTAL & LEASING [7350] IRS NUMBER: 000000000 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 333-108057 FILM NUMBER: 161995457 BUSINESS ADDRESS: STREET 1: 400 CLEVELAND STREET 7TH FL CITY: CLEARWATER STATE: FL ZIP: 33755 BUSINESS PHONE: 7274500750 MAIL ADDRESS: STREET 1: 400 CLEVELAND STREET 7TH FL CITY: CLEARWATER STATE: FL ZIP: 33755 10-Q 1 cigf5_10q.htm FORM 10Q Blueprint

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

FOR THE QUARTERLY PERIOD ENDED SEPTEMBER 30, 2016 or

☐ TRANSITION REPORT PURSUANT TO SECTION 13 or 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

Commission File Number: 333-108057

COMMONWEALTH INCOME & GROWTH FUND V

(Exact name of registrant as specified in its charter)

Pennsylvania	65-1189593
(State or other jurisdiction of incorporation or organization)	(I.R.S. Employer Identification Number)

17755 US Highway 19 North

Suite 400

Clearwater, FL 33764

(Address, including zip code, of principal executive offices)

(877) 654-1500

(Registrant’s telephone number including area code)

Indicate by check mark whether the registrant (i) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months, and (ii) has been subject to such filing requirements for the past 90 days:

YES ☒ NO ☐

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).YES ☒ NO ☐

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See definition of "accelerated filer, “large accelerated filer" and “smaller reporting company” in Rule 12b-2 of the Exchange Act. (Check one):

Large accelerated filer ☐	Accelerated filer ☐
Non-accelerated filer ☐	Smaller reporting company ☒
(Do not check if a smaller reporting company.)

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). YES ☐ NO ☒

FORM 10-Q

September 30, 2016

TABLE OF CONTENTS

PART I
Item 1.	Financial Statements	3
Item 2.	Management's Discussion and Analysis of Financial Condition and Results of Operations	17
Item 3.	Quantitative and Qualitative Disclosures About Market Risk	23
Item 4.	Controls and Procedures	23
PART II
Item 1.	Legal Proceedings	23
Item 1A.	Risk Factors	25
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	25
Item 3.	Defaults Upon Senior Securities	25
Item 4.	Mine Safety Disclosures	25
Item 5.	Other Information	25
Item 6.	Exhibits	25

Part I. FINANCIAL INFORMATION

Item 1. Financial Statements

	September 30,	December 31,
	2016	2015
	(unaudited)
ASSETS
Cash and cash equivalents	$1,001	$51,344
Lease income receivable, net of reserve of approximately
$10,000 at September 30, 2016 and December 31, 2015	113,334	51,456
Accounts receivable, Commonwealth Capital Corp, net	-	24,704
Other receivables	9,667	8,500
Prepaid expenses	165	165
	124,167	136,169

Net investment in finance leases	74,960	98,345

Equipment, at cost	6,728,695	7,277,433
Accumulated depreciation	(6,079,747)	(6,367,333)
	648,948	910,100

Total Assets	$848,075	$1,144,614

LIABILITIES AND PARTNERS' (DEFICIT) CAPITAL
LIABILITIES
Accounts payable	$122,980	$112,238
Accounts payable, CIGF, Inc., net	152,748	382,664
Accounts payable, Commonwealth Capital Corp., net	320,700	-
Other accrued expenses	6,458	10,108
Unearned lease income	30,109	34,378
Notes payable	323,822	501,545
Total Liabilities	956,817	1,040,933

COMMITMENTS AND CONTINGENCIES

PARTNERS' (DEFICIT) CAPITAL
General Partner	1,000	1,000
Limited Partners	(109,742)	102,681
Total Partners' (Deficit) Capital	(108,742)	103,681

Total Liabilities and Partners' (Deficit) Capital	$848,075	$1,144,614

see accompanying notes to condensed financial statements

Commonwealth Income & Growth Fund V
Condensed Statements of Operations
(unaudited)

	Three Months Ended		Nine Months Ended
	September 30,		September 30,
	2016	2015	2016	2015
Revenue
Lease	$179,717	$214,132	$537,534	$707,980
Interest and other	1,407	2,099	4,869	6,922
Gain on sale of equipment	-	1,485	35,000	776
Total revenue and gain on sale of equipment	181,124	217,716	577,403	715,678

Expenses
Operating, excluding depreciation and amortization	97,145	19,996	322,888	86,572
Equipment management fee, General Partner	-	5,542	4,633	18,238
Interest	3,978	5,244	14,276	17,302
Depreciation	126,083	244,727	447,548	741,106
Amortization of equipment acquisition costs and deferred expenses	-	-	-	3,195
Loss on sale of equipment	491	-	-	-
Total expenses	227,697	275,509	789,345	866,413

Net loss	$(46,573)	$(57,793)	$(211,942)	$(150,735)

Net loss allocated to Limited Partners	$(46,573)	$(57,793)	$(211,942)	$(150,735)

Net loss per equivalent Limited Partnership unit	$(0.04)	$(0.05)	$(0.17)	$(0.12)

Weighted average number of equivalent Limited Partnership units outstanding during the period	1,236,608	1,236,608	1,236,608	1,236,608

see accompanying notes to condensed financial statements

Commonwealth Income & Growth Fund V
Condensed Statement of Partners' Capital
For the nine months ended September 30, 2016
(unaudited)


	General	Limited
	Partner	Partner	General	Limited
	Units	Units	Partner	Partners	Total
Balance, January 1, 2016	50	1,236,608	$1,000	$102,681	$103,681
Net loss	-	-	-	(211,942)	(211,942)
Distributions	-	-	-	(481)	(481)
Balance, September 30, 2016	50	1,236,608	$1,000	$(109,742)	$(108,742)

see accompanying notes to condensed financial statements

Commonwealth Income & Growth Fund V
Condensed Statements of Cash Flow
(unaudited)

	Nine months ended
	September 30,
	2016	2015

Net cash (used in) provided by operating activities	$(44,756)	$144,744

Cash flows from investing activities
Capital expenditures	(74,089)	(89,602)
Purchase of finance leases	-	(36,795)
Payments received from finance leases	28,170	26,946
Net proceeds from the sale of equipment	40,813	29,390

Net cash used in investing activities	(5,106)	(70,061)

Cash flows from financing activities
Distributions to partners	(481)	(183,484)
Net cash used in financing activities	(481)	(183,484)

Net decrease in cash and cash equivalents	(50,343)	(108,801)

Cash and cash equivalents at beginning of period	51,344	118,212

Cash and cash equivalents at end of period	$1,001	$9,411

see accompanying notes to condensed financial statements

NOTES TO CONDENSED FINANCIAL STATEMENTS

1. Business

Commonwealth Income & Growth Fund V (the “Partnership”) is a limited partnership organized in the Commonwealth of Pennsylvania in May 2003. The Partnership offered for sale up to 1,250,000 units of the limited partnership at the purchase price of $20 per unit (the “offering”). The Partnership reached the minimum amount in escrow and commenced operations on March 14, 2005. As of February 24, 2006, the Partnership was fully subscribed.

The Partnership used the proceeds of the offering to acquire, own and lease various types of information technology, medical technology, telecommunications technology, inventory management equipment and other similar capital equipment, which is leased primarily to U.S. corporations and institutions.

Commonwealth Capital Corp. (“CCC”), on behalf of the Partnership and other affiliated partnerships, acquires equipment subject to associated debt obligations and lease agreements and allocate a participation in the cost, debt and lease revenue to the various partnerships that it manages based on certain risk factors.

The Partnership’s investment objective is to acquire primarily high technology equipment. Information technology has developed rapidly in recent years and is expected to continue to do so. Technological advances have permitted reductions in the cost of information technology processing capacity, speed, and utility. In the future, the rate and nature of equipment development may cause equipment to become obsolete more rapidly. The Partnership also acquires high technology medical, telecommunications and inventory management equipment. The Partnership’s general partner will seek to maintain an appropriate balance and diversity in the types of equipment acquired. The market for high technology medical equipment is growing each year. Generally, this type of equipment will have a longer useful life than other types of technology equipment. This allows for increased re-marketability, if it is returned before its economic or announcement cycle is depleted.

The Partnership’s General Partner is Commonwealth Income & Growth Fund, Inc. (the “General Partner”), a Pennsylvania corporation which is an indirect wholly owned subsidiary of CCC. Approximately ten years after the commencement of operations (the “operational phase”), the Partnership intended to sell or otherwise dispose of all of its equipment; make final distributions to partners, and to dissolve. The Partnership was originally scheduled to end its operational phase on February 4, 2017. During the year ended December 31, 2015, the operational phase was officially extended to December 31, 2020 through an investor proxy vote. The Partnership is expected to terminate on December 31, 2022.

For the nine months ended September 30, 2016, the General Partner elected to forgo distributions and allocations of net income owed to it and suspended limited partner distributions. The General Partner will reassess the funding of limited partner distributions on a quarterly basis, throughout 2016. The General Partner and CCC will also determine if related party payables owed to them by the Partnership may be deferred (if deemed necessary) in an effort to further increase the Partnership’s cash flow.

2. Summary of Significant Accounting Policies Basis of Presentation

The financial information presented as of any date other than December 31, 2015 has been prepared from the books and records without audit. The following unaudited condensed financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission. Financial information as of December 31, 2015 has been derived from the audited financial statements of the Partnership, but does not include all disclosures required by generally accepted accounting principles to be included in audited financial statements. In the opinion of management, all adjustments, consisting only of normal recurring adjustments, necessary for a fair presentation of the financial information for the periods indicated, have been included. Operating results for the nine months ended September 30, 2016 are not necessarily indicative of financial results that may be expected for the full year ended December 31, 2016.

Recently Adopted Accounting Pronouncements

In June 2015, the FASB issued Accounting Standards Update No. 2015-10, Technical Corrections and Improvements- Transition guidance varies based on the amendments in this Update. The amendments in this Update that require transition guidance are effective for all entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015. Early adoption is permitted, including adoption in an interim period. All other amendments will be effective upon the issuance of this Update. The Partnership is currently evaluating the effect that this ASU will have on its financial statements. This was adopted January 1, 2016; however, adoption of this ASU had no impact on the Partnership’s financial statements during the nine months ended September 30, 2016.

In January 2015, the FASB issued Accounting Standards Update No. 2015-01, Income Statement—Extraordinary and Unusual Items (Subtopic 225-20): Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items. Effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015. A reporting entity may apply the amendments prospectively. A reporting entity also may apply the amendments retrospectively to all prior periods presented in the financial statements. Early adoption is permitted provided that the guidance is applied from the beginning of the fiscal year of adoption. The effective date is the same for both public business entities and all other entities. The Partnership is currently evaluating the effect that this ASU will have on its financial statements. This was adopted January 1, 2016; however, adoption of this ASU had no impact on the Partnership’s financial statements since there were no extraordinary and unusual items to report during the nine months ended September 30, 2016.

Disclosure of Fair Value of Financial Instruments

Estimated fair value was determined by management using available market information and appropriate valuation methodologies. However, judgment was necessary to interpret market data and develop estimated fair value. Cash and cash equivalents, receivables, accounts payable and accrued expenses and other liabilities are carried at amounts which reasonably approximate their fair values as of September 30, 2016 and December 31, 2015 due to the short term nature of these financial instruments.

The Partnership’s debt consists of notes payable, which are secured by specific equipment and are nonrecourse liabilities of the Partnership. The estimated fair value of this debt at September 30, 2016 and December 31, 2015 approximates the carrying value of these instruments, due to the interest rates on the debt approximating current market interest rates. The Partnership classifies the fair value of its notes payable within Level 2 of the valuation hierarchy based on the observable inputs used to estimate fair value.

Forgiveness of Related Party Payables

In accordance with ASC Topic 470-50 Debt Modifications and Extinguishments, the Partnership accounts for forgiveness of related party payables as Partners' capital transactions.

Cash and cash equivalents

We consider cash equivalents to be highly liquid investments with the original maturity dates of 90 days or less.

At September 30, 2016, cash was held in two accounts maintained at one financial institution with an aggregate balance of approximately $2,000. Bank accounts are federally insured up to $250,000 by the FDIC. At September 30, 2016, the total cash bank balance was as follows:

At September 30, 2016	Balance
Total bank balance	$2,000
FDIC insured	(2,000)
Uninsured amount	$-

The Partnership’s bank balances are fully insured by the FDIC. The Partnership deposits its funds with a Moody's Aaa-Rated banking institution which is one of only three Aaa-Rated banks listed on the New York Stock Exchange. The Partnership has not experienced any losses in such accounts, and believes it is not exposed to any significant credit risk. The amount in such accounts will fluctuate throughout 2016 due to many factors, including cash receipts, equipment acquisitions, interest rates, and distribution to limited partners.

Recent Accounting Pronouncements

In August 2016, the FASB issued Accounting Standards Update 2016-15—Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments- The amendments in this Update apply to all entities, including both business entities and not-for-profit entities that are required to present a statement of cash flows under Topic 230. The amendments in this Update are effective for public business entities for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2018, and interim periods within fiscal years beginning after December 15, 2019. Early adoption is permitted, including adoption in an interim period. The Partnership is currently evaluating the effect that this ASU will have on its financial statements.

In March, April and May 2016, the FASB issued Accounting Standards Update- Revenue from Contracts with Customers (Topic 606): No. 2016-12, Narrow-Scope Improvements and Practical Expedients, No. 2016-10, Identifying Performance Obligations and Licensing and No. 2016-08, Principal versus Agent Considerations (Reporting Revenue Gross versus Net, respectively. The amendments in this Update affect the guidance in Accounting Standards Update 2014-09, Revenue from Contracts with Customers (Topic 606), which is not yet effective. The effective date and transition requirements for the amendments in this Update are the same as the effective date and transition requirements for Topic 606 (and any other Topic amended by Update 2014-09). Accounting Standards Update 2015-14, Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date, defers the effective date of Update 2014-09 by one year. Public business entities, certain not-for-profit entities, and certain employee benefit plans should apply the guidance in Update 2014-09 to annual reporting periods beginning after December 15, 2017, including interim reporting periods within that reporting period. Earlier application is permitted only as of annual reporting periods beginning after December 15, 2016, including interim reporting periods within that reporting period. The Partnership is currently evaluating the effect that this ASU will have on its financial statements.

In February 2016, the FASB issued Accounting Standards Update No. 2016-02, Leases (Topic 842) Section A—Leases: Amendments to the FASB Accounting Standards Codification® Section B—Conforming Amendments Related to Leases: Amendments to the FASB Accounting Standards Codification® Section C—Background Information and Basis for Conclusions- Effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years, for any of the following: A public business entity; A not-for-profit entity that has issued, or is a conduit bond obligor for, securities that are traded, listed, or quoted on an exchange or an over-the-counter market; An employee benefit plan that files financial statements with the U.S. Securities and Exchange Commission (SEC). For all other entities, the amendments in this Update are effective for fiscal years beginning after December 15, 2019, and interim periods within fiscal years beginning after December 15, 2020. The Partnership is currently evaluating the effect that this ASU will have on its financial statements.

In January 2016, the FASB issued Accounting Standards Update No. 2016-01, Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities- the amendments in this Update are effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. For all other entities including not-for-profit entities and employee benefit plans within the scope of Topics 960 through 965 on plan accounting, the amendments in this Update are effective for fiscal years beginning after December 15, 2018, and interim periods within fiscal years beginning after December 15, 2019. All entities that are not public business entities may adopt the amendments in this Update earlier as of the fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. The Partnership is currently evaluating the effect that this ASU will have on its financial statements.

In August 2015, the FASB issued Accounting Standards Update No. 2015-14, Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date- The amendments in this Update defer the effective date of Update 2014-09 for all entities by one year. Public business entities, certain not-for-profit entities, and certain employee benefit plans should apply the guidance in Update 2014-09 to annual reporting periods beginning after December 15, 2017, including interim reporting periods within that reporting period. Earlier application is permitted only as of annual reporting periods beginning after December 15, 2016, including interim reporting periods within that reporting period. The Partnership is currently evaluating the effect that this ASU will have on its financial statements.

In August 2014, the FASB issued Accounting Standards Update No. 2014 -15, Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern, requires management to determine whether substantial doubt exists regarding the entity’s going concern presumption. If substantial doubt exists but is not alleviated by management’s plans, the footnotes must specifically state that “there is substantial doubt about the entity’s ability to continue as a going concern within one year after the financial statements are issued.” In addition, if substantial doubt exists, regardless of whether such doubt was alleviated, entities must disclose (a) principal conditions or events that raise substantial doubt about the entity’s ability to continue as a going concern (before consideration of management’s plans, if any); (b) management’s evaluation of the significance of those conditions or events in relation to the entity’s ability to meet its obligations; and (c) management’s plans that are intended to mitigate the conditions or events that raise substantial doubt, or that did alleviate substantial doubt, about the entity’s ability to continue as a going concern. If substantial doubt has not been alleviated, these disclosures should become more extensive in subsequent reporting periods as additional information becomes available. In the period that substantial doubt no longer exists (before or after considering management’s plans), management should disclose how the principal conditions and events that originally gave rise to substantial doubt have been resolved. The ASU applies prospectively to all entities for annual periods ending after December 15, 2016, and to annual and interim periods thereafter. Early adoption is permitted. The Partnership is currently evaluating the effect that this ASU will have on its financial statements.

In May 2014, the FASB issued Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers (ASU 2014-09), which supersedes nearly all existing revenue recognition guidance under U.S. GAAP. The core principle of ASU 2014-09 is to recognize revenues when promised goods or services are transferred to customers in an amount that reflects the consideration to which an entity expects to be entitled for those goods or services. ASU 2014-09 defines a five step process to achieve this core principle and, in doing so, more judgment and estimates may be required within the revenue recognition process than are required under existing U.S. GAAP. The standard is effective for annual periods beginning after December 15, 2017, and interim periods therein, using either of the following transition methods: (i) a full retrospective approach reflecting the application of the standard in each prior reporting period with the option to elect certain practical expedients, or (ii) a retrospective approach with the cumulative effect of initially adopting ASU 2014-09 recognized at the date of adoption (which includes additional footnote disclosures). The Partnership is currently evaluating the effect that this ASU will have on its financial statements.

3. Information Technology, Medical Technology, Telecommunications Technology, Inventory Management Equipment and other Business-Essential Capital Equipment (“Equipment”)

The Partnership is the lessor of equipment under operating leases with periods that generally will range from 12 to 48 months. In general, associated costs such as repairs and maintenance, insurance and property taxes are paid by the lessee.

Remarketing fees are paid to the leasing companies from which the Partnership purchases leases. These are fees that are earned by the leasing companies when the initial terms of the lease have been met. The General Partner believes that this strategy adds value since it entices the leasing company to remain actively involved with the lessee and encourages potential extensions, remarketing or sale of equipment. This strategy is designed to minimize any conflicts the leasing company may have with a new lessee and may assist in maximizing overall portfolio performance. The remarketing fee is tied into lease performance thresholds and is a factor in the negotiation of the fee. Remarketing fees incurred in connection with lease extensions are accounted for as operating costs. Remarketing fees incurred in connection with the sale of equipment are included in the gain or loss calculations. For the nine months ended September 30, 2016 and 2015, no remarketing fees were incurred or paid.

CCC, on behalf of the Partnership and on behalf of other affiliated companies and partnerships (“partnerships”), acquires equipment subject to associated debt obligations and lease agreements and allocates a participation in the cost, debt and lease revenue to the various companies based on certain risk factors.

The Partnership’s share of the cost of the equipment in which it participates with other partnerships at September 30, 2016 was approximately $4,535,000 and is included in the Partnership’s equipment on its balance sheet. The total cost of the equipment shared by the Partnership with other partnerships at September 30, 2016 was approximately $11,563,000. The Partnership’s share of the outstanding debt associated with this equipment at September 30, 2016 was approximately $117,000 and is included in the Partnership’s notes payable on its balance sheet. The total outstanding debt related to the equipment shared by the Partnership at September 30, 2016 was approximately $397,000.

The Partnership’s share of the cost of the equipment in which it participates with other partnerships at December 31, 2015 was approximately $4,611,000 and is included in the Partnership’s equipment on its balance sheet. The total cost of the equipment shared by the Partnership with other partnerships at December 31, 2015 was approximately $11,855,000. The Partnership’s share of the outstanding debt associated with this equipment at December 31, 2015 was approximately $290,000 and is included in the Partnership’s notes payable on its balance sheet. The total outstanding debt related to the equipment shared by the Partnership at December 31, 2015 was approximately $857,000.

As the Partnership and the other programs managed by the General Partner continue to acquire new equipment for the portfolio, opportunities for shared participation are expected to continue. Sharing in the acquisition of a lease portfolio gives the fund an opportunity to acquire additional assets and revenue streams, while allowing the fund to remain diversified and reducing its overall risk with respect to one portfolio.

The following is a schedule of future minimum rentals on non-cancellable operating leases at September 30, 2016:

Periods Ended December 31,	Amount
Three months ended December 31, 2016	$131,000
Year Ended December 31, 2017	198,000
Year Ended December 31, 2018	85,000
Year Ended December 31, 2019	12,000
	$426,000

Finance Leases:

The following lists the components of the net investment in direct financing leases at:

	September 30, 2016	December31, 2015
Total minimum lease payments to be received	$64,000	$92,000
Estimated residual value of leased equipment (unguaranteed)	17,000	17,000
Less: unearned income	(6,000)	(11,000)
Net investment in finance leases	$75,000	$98,000

We assess credit risk for all of our customers, including those that lease under finance leases. This credit risk is assessed using an internally developed model which incorporates credits scores from third party providers and our own customer risk ratings and is periodically reviewed. Our internal ratings are weighted based on the industry that the customer operates in. Factors taken into consideration when assessing risk include both general and industry specific qualitative and quantitative metrics. We separately take in to consideration payment history, open lawsuits, liens and judgments. Typically, we will not extend credit to a company that has been in business for less than 5 years or that has filed for bankruptcy within the same period. Our internally based model may classify a company as high risk based on our analysis of their audited financial statements. Additional considerations of high risk may include history of late payments, open lawsuits and liens or judgments. In an effort to mitigate risk, we typically require deposits from those in this category.

A reserve for credit losses is deemed necessary when payment has not been received for one or more months of receivables due on the equipment held under finance leases. At the end of each period, management evaluates the open receivables due on this equipment and determines the need for a reserve based on payment history and any current factors that would have an impact on payments.

The following table presents the credit risk profile, by creditworthiness category, of our direct finance lease receivables at September 30, 2016:

Risk Level	Percent of Total
Low	-%
Moderate-Low	-%
Moderate	-%
Moderate-High	100%
High	-%
Net finance lease receivable	100%

As of September 30, 2016 and December 31, 2015, we determined that we did not have a need for an allowance for uncollectible accounts associated with any of our finance leases, as the customer payment histories with us, associated with these leases, has been positive.

The following is a schedule of future minimum rentals on non-cancellable finance leases at September 30, 2016:

	Amount
Three months ended December 31, 2016	$9,000
2017	33,000
2018	20,000
2019	2,000
Total	$64,000

The Partnership was originally scheduled to end its operational phase on February 4, 2017. During the year ended December 31, 2015, the operational phase was officially extended to December 31, 2020 through an investor proxy vote (see note 1). The Partnership is expected to terminate on December 31, 2022. If the Partnership should terminate, CCC will assume all remaining active leases at their fair market value and related remaining revenue stream and any associated debt obligation for the duration of the remaining lease term.

4. Related Party Transactions

Receivables/Payables

During the nine months ended September 30, 2016 and 2015, CCC forgave approximately $0 and $20,000 of payables owed to it by the Partnership, respectively.

As of September 30, 2016 and December 2015, the Partnership’s related party receivables and payables are short term, unsecured, and non-interest bearing.

Nine months ended September 30,	2016	2015
Reimbursable Expenses
The General Partner and its affiliates are entitled to reimbursement by the Partnership for the cost of goods, supplies or services obtained and used by the General Partner in connection with the administration and operation of the Partnership from third parties unaffiliated with the General Partner. In addition, the General Partner and its affiliates are entitled to reimbursement of certain expenses incurred by the General Partner and its affiliates in connection with the administration and operation of the Partnership. For the nine months ended September 30, 2016 and 2015, the General Partner waived certain reimbursable expenses due to it by the Partnership. For the nine months ended September 30, 2016 “Other LP” expense was charged to the Partnership of approximately $98,000. For the nine months ended September 30, 2015, no “Other LP” expense was charged to the Partnership and the Fund was allocated approximately $11,000 from CCC and recorded it as a reduction in operating expenses (see Note 7).	$308,000	$91,000

Equipment Acquisition Fee
The General Partner earned an equipment acquisition fee of 4% of the purchase price of each item of equipment purchased as compensation for the negotiation of the acquisition of the equipment and lease thereof or sale under a conditional sales contract. At September 30, 2016, all prepaid equipment acquisition fees were earned by the General Partner. For the nine months ended September 30, 2016 and 2015, approximately $8,000 and $12,000 of acquisition fees were waived by the General Partner, respectively.	$-	$-

Debt Placement Fee
As compensation for arranging term debt to finance our acquisition of equipment, we will pay the general partner a fee equal to one percent of such indebtedness; provided, however, that such fee shall be reduced to the extent we incur such fees to third parties unaffiliated with the general partner or the lender with respect to such indebtedness. No such fee will be paid with respect to borrowings from the general partner or its affiliates. We intend to initially acquire leases on an all cash basis with the proceeds of this offering, but may borrow funds after the offering proceeds have been invested. The amount we borrow, and therefore the amount of the fee, will depend upon interest rates at the time of a loan, and the amount of leverage we determine is appropriate at the time. We do not intend to use more than 30% leverage overall in our portfolio. Fees will increase as the amount of leverage we use increases, and as turnover in the portfolio increases and additional equipment is purchased using leverage. For both nine month periods ending September 30, 2016 and 2015, the General Partner earned but waived approximately $2,000 of debt placement fees.	$-	$-

Equipment Management Fee
The General Partner is entitled to be paid for managing the equipment portfolio a monthly fee equal to the lesser of (i) the fees which would be charged by an independent third party for similar services for similar equipment or (ii) the sum of (a) two percent of (1) the gross lease revenues attributable to equipment which is subject to full payout net leases which contain net lease provisions plus (2) the purchase price paid on conditional sales contracts as received by the Partnership and (b) 5% of the gross lease revenues attributable to equipment which is subject to operating leases. In an effort to increase future cash flow for the fund our General Partner had elected to reduce the percentage of equipment management fees paid to it from 5% to 2.5% of the gross lease revenues attributable to equipment which is subject to operating leases. The reduction was effective beginning in July 2010 and remained in effect for the nine months ended September 30, 2016 and 2015. For the nine months ended September 30, 2016, equipment management fees of approximately $9,000 were earned but were waived by the General Partner.	$5,000	$18,000

Equipment liquidation fee
With respect to each item of equipment sold by the General Partner (other than in connection with a conditional sales contract), a fee equal to the lesser of (i) 50% of the competitive equipment sale commission or (ii) three percent of the sales price for such equipment is payable to the General Partner. The payment of such fee is subordinated to the receipt by the limited partners of (i) a return of their net capital contributions and a 10% per annum cumulative return, compounded daily, on adjusted capital contributions and (ii) the net disposition proceeds from such sale in accordance with the Partnership Agreement. Such fee will be reduced to the extent any liquidation or resale fees are paid to unaffiliated parties. During the nine months ended September 30, 2016 and 2015, the General Partner waived approximately $1,000 and $1,000 of equipment liquidation fees, respectively.	$-	$-

5. Notes Payable

Notes payable consisted of the following approximate amounts:

	September 30, 2016	December 31, 2015
Installment note payable to bank; interest at 4.23% due in quarterly installments of $12,780, including interest, with final payment in July 2016	$-	$38,000
Installment note payable to bank; interest at 5.50%, due in monthly installments of $7,910, including interest, with final payment in August 2016	-	62,000
Installment note payable to bank; interest at 4.23%, due in quarterly installments of $6,153, including interest, with final payment in August 2016	-	18,000
Installment notes payable to bank; interest at 6.00%, due in monthly installments ranging from $152 to $1,321, including interest, with final payment in October 2016	-	10,000
Installment note payable to bank; interest at 4.23%, due in quarterly installments of $2,740, including interest, with final payment in December 2016	3,000	11,000
Installment note payable to bank; interest at 4.23%, due in quarterly installments of $478, including interest, with final payment in February 2017	2,000	5,000
Installment notes payable to bank; interest at 4.23%, due in quarterly installments ranging from $951 to $1,327, including interest, with final payment in March 2017	4,000	11,000
Installment note payable to bank; interest at 4.85%, due in monthly installments of $922, including interest, with final payment in March 2017	5,000	13,000
Installment note payable to bank; interest at 1.60%, due in monthly installments of $2,286, including interest, with final payment in May 2017	18,000	38,000
Installment note payable to bank; interest at 4.23%, due in quarterly installments of $1,991, including interest, with final payment in June 2017	6,000	12,000
Installment note payable to bank; interest at 4.23%, due in quarterly installments of $2,711, including interest, with final payment in May 2017	8,000	16,000
Installment notes payable to bank; interest at 6.00%, due in monthly installments ranging from $132 to $663, including interest, with final payment in August 2017	6,000	12,000
Installment note payable to bank; interest at 4.85%, due in quarterly installments of $1,751, including interest, with final payment in September 2017	7,000	12,000
Installment note payable to bank; interest at 4.88%, due in quarterly installments of $1,852, including interest, with final payment in October 2017	23,000	39,000
Installment note payable to bank; interest at 4.23%, due in quarterly installments of $9,663, including interest, with final payment in February 2018	56,000	82,000
Installment notes payable to bank; interest at 4.23%, due in quarterly installments of $278, including interest, with final payment in March 2018	3,000	5,000
Installment notes payable to bank; interest at 4.23%, due in quarterly installments of $278, including interest, with final payment in April 2018	6,000	8,000
Installment note payable to bank; interest at 4.23% due in quarterly installments of $2,797, including interest, with final payment in June 2018	19,000	26,000
Installment note payable to bank; interest at 4.23% due in quarterly installments of $296 to $458, including interest, with final payment in September 2018	6,000	5,000
Installment notes payable to bank; interest at 6.00% due in monthly installments ranging from $132 to $1,479, including interest, with final payment in September 2018	26,000	38,000
Installment notes payable to bank; interest at 6.00%, due in monthly installments ranging from $803 to $1,216, including interest, with final payment in February 2019	32,000	41,000
Installment notes payable to bank; interest at 4.23%, due in quarterly installments of $458, including interest, with final payment in October 2018	12,000	-
Installment note payable to bank; interest at 4.23% due in quarterly installments of $208, including interest, with final payment in November 2018	2,000	-
Installment note payable to bank; interest at 1.80% due in monthly installments of $2,116, including interest, with final payment in February 2019	60,000	-
Installment note payable to bank; interest at 1.80% due in monthly installments of $175, including interest, with final payment in March 2019	5,000	-
Installment note payable to bank; interest at 1.80% due in monthly installments ranging from $121 to $175, including interest, with final payment in April 2019	14,000	-
	$323,000	$502,000

These notes are secured by specific equipment with a carrying value of approximately $530,000 as of September 30, 2016 and are nonrecourse liabilities of the Partnership. As such, the notes do not contain any financial debt covenants with which we must comply on either an annual or quarterly basis. Aggregate maturities of notes payable for each of the periods subsequent to September 30, 2016 are as follows:

	Amount
Three months ended December 31, 2016	$59,000
Year ended December 31, 2017	178,000
Year ended December 31, 2018	78,000
Year ended December 31, 2019	8,000
	$323,000

The Partnership was originally scheduled to end its operational phase on February 4, 2017. During the year ended December 31, 2015, the operational phase was officially extended to December 31, 2020 through an investor proxy vote (see note 1). The Partnership is expected to terminate on December 31, 2022. When the Partnership terminates, CCC will assume the obligation related to any remaining notes payable for the duration of the remaining lease term.

During 2015, the General Partner executed a collateralized debt financing agreement on behalf of certain affiliates for a total shared loan amount of approximately $847,000, of which the Partnership’s share was approximately $101,000. The Partnership’s portion of the current loan amount at September 30, 2016 was approximately $65,000 and is secured by specific equipment under both operating and finance leases. The carrying value of the secured equipment under operating leases is approximately $16,000. The carrying value of the secured equipment under finance leases is approximately $81,000.

6. Supplemental Cash Flow Information

Other noncash activities included in the determination of net loss are as follows:

Nine months ended September 30,	2016	2015
Lease revenue net of interest expense on notes payable realized as a result of direct payment of principal by lessee to bank	$296,000	$311,000

No interest or principal on notes payable was paid by the Partnership because direct payment was made by lessee to the bank in lieu of collection of lease income and payment of interest and principal by the Partnership.

Noncash investing and financing activities include the following:

Nine months ended September 30,	2016	2015
Debt assumed in conjunction with purchase of equipment	$118,000	$126,000
Accrual for purchase of lease equipment acquired, but funded in October	$-	$39,000
Forgiveness of related party payables recorded as a capital contribution	$-	$20,000

During the nine months ended September 30, 2016 and 2015, the Partnership wrote-off fully amortized equipment acquisition and deferred finance fees of approximately $0 and $51,000, respectively.

During the nine months ended September 30, 2016 and 2015, the Partnership wrote-off fully depreciated equipment of approximately $0 and $6,000, respectively.

7. Commitments and Contingencies

Investor Complaint

On November 10, 2015, certain investors (the “Claimants”) of the Partnership and Commonwealth Income & Growth Private Fund III (“CIGPF3”) (Collectively referred to as the “Funds”), filed an investor complaint with FINRA naming CCSC and Ms. Springsteen-Abbott (the “Respondents”). The Claimants, at the advice and recommendation of their personal financial advisors, purchased limited partnership units in the Partnership between February 2005 and February 2006 and in CIGPF3 between April 2005 and February 2007. The Claimants allege that the Respondents did not properly perform their duties as fund manager. The Funds are not members of FINRA and/or subject to its jurisdiction. The Respondents filed a complaint on December 23, 2015, against the Claimants in the United States District Court for the District of Maryland to enjoin the Claimants from proceeding with the arbitration and requiring its dismissal. The Claimants withdrew its complaint with FINRA on July 27, 2016. On August 1, 2016, the Respondents were granted voluntary dismissal in federal court given the withdrawal of the FINRA claim.

On September 28, 2016, 23 investors, in addition to the original Claimants (the “Florida Claimants”) filed a complaint in the United States District Court for the Middle District of Florida, Albers et al. v. Commonwealth Capital Corp. et al., Case No. 6:16-cv-01713-Orl-37DCI, against the Partnership, Commonwealth Income & Growth Private Fund I, Commonwealth Income & Growth Private Fund II, CIGPF3, Commonwealth Income & Growth Private Fund IV and Commonwealth Income & Growth Fund IV. The allegation consists of breach of contract, securities fraud, misstatement in the prospectus, fraudulent concealment, negligence, common law fraud (the “Original Complaint”). On October 18, 2016, the judge dismissed the Original Complaint without prejudice with leave to refile. The judge dismissed the Original Complaint for procedural failures. On October 28, 2016, the Florida Claimants filed an amended complaint that included the original claims with the addition of claims for negligent supervision and breach of industry standards (“Amended Complaint’). The Respondents’ counsel believes the allegations in the Amended Complaint fail to meet procedural requirements and are without merit, including the lapse of the statute of limitations on certain claims. The Respondents intend to file a motion to dismiss. Management believes that resolution of the matter will not result in any adverse financial impact to the Partnership.

Allied Health Care Services

As previously disclosed in the Partnership’s Annual Report on Form 10-K for the year ended December 31, 2014, management wrote off the fully reserved accounts receivable and fully impaired assets related to the lease to Allied Health Care Services, Inc. (“Allied”), due to the bankruptcy of Allied and the criminal conviction of its founder, Mr. Schwartz, for fraud. There have been no material changes in the status of Allied’s bankruptcy or in the likelihood of recovering available assets since the date of the Partnership’s annual report. The deadline for the bankruptcy trustee to pursue adversary claims against certain creditors has expired, including extensions. The bankruptcy trustee cannot seek to claim the Partnership's payments received from Allied; therefore the Partnership has no exposure to such potential claims. Commonwealth continues to pursue all of our rights against both Allied and Mr. Schwartz to recover any available assets to the greatest extent possible. During 2015, Commonwealth received an Allied bankruptcy settlement of approximately $448,000. The Partnership’s portion was approximately $90,000, which is included as a bad debt recovery in the 2015 fourth quarter statement of financial operations. The bankruptcy proceedings have been finalized and no further recovery is expected.

FINRA

On May 3, 2013, the FINRA Department of Enforcement filed a complaint naming Commonwealth Capital Securities Corp. (“CCSC”) and the owner of the firm, Kimberly Springsteen-Abbott, as respondents; however on October 22, 2013, FINRA filed an amended complaint that dropped the allegations against CCSC and reduced the scope of the allegations against Ms. Springsteen-Abbott. The sole remaining charge was that Ms. Springsteen-Abbott had approved the misallocation of some expenses to certain Funds. Management believes that the expenses at issue include amounts that were proper and that were properly allocated to Funds, and also identified a smaller number of expenses that had been allocated in error, but were adjusted and repaid to the affected Funds when they were identified in 2012. During the period in question, Commonwealth Capital Corp. (“CCC”) and Ms. Springsteen-Abbott provided important financial support to the Funds, voluntarily absorbed expenses and voluntarily waived fees in amounts aggregating in excess of any questioned allocations. That Panel ruled on March 30, 2015, that Ms. Springsteen-Abbott should be barred from the securities industry because the Panel concluded that she allegedly misallocated $208,000 of expenses involving certain Funds over the course of three years. As such, management has allocated approximately $87,000 of the $208,000 in allegedly misallocated expenses back to the affected funds as a contingency accrual in CCC’s financial statements and a good faith payment for the benefit of those Income Funds. Decisions issued by FINRA's Office of Hearing Officers may be appealed to FINRA's National Adjudicatory Council (NAC) pursuant to FINRA Rule 9311. The NAC Decision upheld the Panel’s ruling. Ms. Springsteen-Abbott has appealed the NAC Decision to the SEC. While a decision is on appeal with the SEC, the sanctions for disgorgement and fines are not enforced against the individual. The bar took effect on August 23, 2016. Management believes that resolution of the appeal will not result in any material adverse financial impact on the Funds, but no assurance can be provided until the FINRA matter is resolved.

Item 2: Management’s Discussion and Analysis of Financial Condition and Results of Operations

FORWARD LOOKING STATEMENTS

This section, as well as other portions of this document, includes certain forward-looking statements about our business and our prospects, tax treatment of certain transactions and accounting matters, sales of securities, expenses, cash flows, distributions, investments and operating and capital requirements. Such forward-looking statements include, but are not limited to: acquisition policies of our general partner; the nature of present and future leases; provisions for uncollectible accounts; the strength and sustainability of the U.S. economy; the continued difficulties in the credit markets and their impact on the economy in general; and the level of future cash flow, debt levels, revenues, operating expenses, amortization and depreciation expenses. You can identify those statements by the use of words such as “could,” “should,” “would,” “may,” “will,” “project,” “believe,” “anticipate,” “expect,” “plan,” “estimate,” “forecast,” “potential,” “intend,” “continue” and “contemplate,” as well as similar words and expressions.

Actual results may differ materially from those in any forward-looking statements because any such statements involve risks and uncertainties and are subject to change based upon various important factors, including, but not limited to, nationwide economic, financial, political and regulatory conditions; the health of debt and equity markets, including interest rates and credit quality; the level and nature of spending in the information, medical and telecommunications technologies markets; and the effect of competitive financing alternatives and lease pricing.

Readers are also directed to other risks and uncertainties discussed in other documents we file with the SEC, including, without limitation, those discussed in Item 1A. “Risk Factors” of our Annual Report on Form 10-K for the fiscal year ended December 31, 2015 filed with the SEC. We undertake no obligation to update or revise any forward-looking information, whether as a result of new information, future developments or otherwise.

INDUSTRY OVERVIEW

The Equipment Leasing and Finance Association's (ELFA) Monthly Leasing and Finance Index (MLFI-25), which reports economic activity from 25 companies representing a cross section of the $1 trillion equipment finance sector, showed their overall new business volume for September was $9.4 billion, up 12% year-over-year from new business volume in September 2015. Volume was up 22% month-to-month from $7.7 billion in August. Year to date, cumulative new business volume decreased 4% compared to 2015.

ELFA President and CEO Ralph Petta said, "September new business volume was strong, showing the first double-digit increase in many months. Perhaps the Fed's decision to keep interest rates low has contributed to this favorable environment for equipment investment by businesses. The uncertainty caused by the upcoming Presidential election, which has acted as a drag on overall economic growth and low capital spending for most of this year, seems to have waned- at least in the short term. It will be interesting to see if this scenario continues into the final quarter.”

CRITICAL ACCOUNTING POLICIES

Our discussion and analysis of our financial condition and results of operations are based upon our financial statements which have been prepared in accordance with generally accepted accounting principles in the United States. The preparation of these financial statements requires us to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues and expenses. We base these estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions or conditions.

We believe that our critical accounting policies affect our more significant judgments and estimates used in the preparation of our financial statements.

See Note 2 to our condensed financial statements included herein for a discussion related to recent accounting pronouncements.

LEASE INCOME RECEIVABLE

Lease income receivable includes current lease income receivable net of allowances for uncollectible accounts, if any. The Partnership monitors lease income receivable to ensure timely and accurate payment by lessees. Its Lease Relations department is responsible for monitoring lease income receivable and, as necessary, resolving outstanding invoices. Lease revenue is recognized on a monthly straight-line basis which is in accordance with the terms of the lease agreement.

The Partnership reviews a customer’s credit history before extending credit. When the analysis indicates that the probability of full collection is unlikely, the Partnership may establish an allowance for uncollectible lease income receivable based upon the credit risk of specific customers, historical trends and other information. The Partnership writes off its lease income receivable when it determines that it is uncollectible and all economically sensible means of recovery have been exhausted.

REVENUE RECOGNITION

As of September 30, 2016, the Partnership’s lease portfolio consisted of operating and finance leases. For operating leases, lease revenue is recognized on a straight-line basis in accordance with the terms of the lease agreements.

Finance lease interest income is recorded over the term of the lease using the effective interest method. For finance leases, we record, at lease inception, unearned finance lease income which is calculated as follows: total lease payments, plus any residual values and initial direct costs, less the cost of the leased equipment.

Upon the end of the lease term, if the lessee has not met the return conditions as set out in the lease, the Partnership is entitled, in certain cases, to additional compensation from the lessee. The Partnership’s accounting policy for recording such payments is to treat them as revenue.

Gain or losses from sales of leased and off lease equipment are recorded on a net basis in the Fund’s condensed Statement of Operations.

Our leases do not contain any step-rent provisions or escalation clauses nor are lease revenues adjusted based on any index.

Gains from the termination of leases are recognized when the lease is modified and terminated concurrently. Gains from lease termination included in lease revenue for the nine months ended September 30, 2016 and 2015 were approximately $500 and $7,000, respectively.

LONG-LIVED ASSETS

Depreciation on equipment for financial statement purposes is based on the straight-line method estimated generally over useful lives of two to four years. Once an asset comes off lease or is re-leased, the Partnership reassesses the useful life of an asset.

The Partnership evaluates its long-lived assets when events or circumstances indicate that the value of the asset may not be recoverable. The Partnership determines whether impairment exists by estimating the undiscounted cash flows to be generated by each asset. If the estimated undiscounted cash flows are less than the carrying value of the asset then impairment exists. The amount of the impairment is determined based on the difference between the carrying value and the fair value. Fair value is determined based on estimated discounted cash flows to be generated by the asset, third party appraisals or comparable sales of similar assets, as applicable, based on asset type.

Residual values are determined by management and are calculated using information from both internal and external sources, as well as other economic indicators.

LIQUIDITY AND CAPITAL RESOURCES

Our primary sources of cash for the nine months ended September 30, 2016 were provided by payments received from finance leases of approximately $28,000 and proceeds from the sale of equipment of approximately $41,000. This compares to the nine months ended September 30, 2015 where our primary sources of cash were provided by operating activities of approximately $145,000, payments received from finance leases of approximately $27,000 and proceeds from the sale of equipment of approximately $29,000.

Our primary uses of cash for the nine months ended September 30, 2016 were operating activities of approximately $45,000 and for the purchase of new equipment of approximately $74,000. For the nine months ended September 30, 2015, our primary uses of cash were for the purchase of new equipment of approximately $90,000, the purchase of finance leases of approximately $37,000 and distributions to partners of approximately $183,000.

As we continue to acquire equipment for the equipment portfolio, operating expenses may increase, but because of our investment strategy of leasing equipment primarily through triple-net leases, we avoid operating expenses related to equipment maintenance or taxes.

For the nine months ended September 30, 2016 cash was used in operating activities of approximately $45,000, which includes a net loss of approximately $212,000 and depreciation and amortization expenses of approximately $448,000. Other non-cash activities included in the determination of net loss include direct payments of lease income by lessees to banks of approximately $296,000 and a gain on sale of equipment in the amount of approximately $35,000. For the nine months ended September 30, 2015, cash was provided by operating activities of approximately $145,000, which includes a net loss of approximately $151,000 and depreciation and amortization expenses of approximately $744,000. Other non-cash activities included in the determination of net loss include direct payments of lease income by lessees to banks of approximately $311,000 and a gain on sale of equipment in the amount of approximately $1,000.

We consider cash equivalents to be highly liquid investments with the original maturity dates of 90 days or less. At September 30, 2016, cash was held in two accounts maintained at one financial institution with an aggregate balance of approximately $2,000. Bank accounts are federally insured up to $250,000 by the FDIC. At September 30, 2016, the total cash bank balance was as follows:

At September 30, 2016	Balance
Total bank balance	$2,000
FDIC insured	(2,000)
Uninsured amount	$-

Our investment strategy of acquiring equipment and generally leasing it under triple-net leases to operators who generally meet specified financial standards minimizes our operating expenses. As of September 30, 2016, we had future minimum rentals on non-cancelable operating leases of approximately $131,000 for the balance of the year ending December 31, 2016 and approximately $295,000 thereafter. As of September 30, 2016, we had future minimum rentals on non-cancelable finance leases of approximately $9,000 for the balance of the year ending December 31, 2016 and approximately $55,000 thereafter.

As of September 30, 2016, our non-recourse debt was approximately $323,000, with interest rates ranging from 1.60% to 6.00%, and will be payable through April 2019.

The Partnership was originally scheduled to end its operational phase on February 4, 2017. During the year ended December 31, 2015, the operational phase was officially extended to December 31, 2020 through an investor proxy vote. The Partnership is expected to terminate on December 31, 2022. As such, the Partnership will continue to report its financial statements on a going concern basis until a formal plan of liquidation is approved by the General Partner.

As the Partnership and the other programs managed by the General Partner increase their overall portfolio size, opportunities for shared participation are expected to continue. Sharing in the acquisition of a lease portfolio gives the fund an opportunity to acquire additional assets and revenue streams, while allowing the fund to remain diversified and reducing its overall risk with respect to one portfolio. Thus, total shared equipment and related debt should continue to trend higher in fiscal 2016, as the Partnership builds its portfolio.

Our cash flow from operations is expected to continue to be adequate to cover all operating expenses and liabilities during the next 12-month period. If available cash flow or net disposition proceeds are insufficient to cover our expenses and liabilities on a short and long term basis, we will attempt to obtain additional funds by disposing of or refinancing equipment, or by borrowing within its permissible limits.

The General Partner elected to forgo distributions and allocations of net income owed to it, and suspended limited partner distributions for the nine months ended September 30, 2016. The General Partner will continue to reassess the funding of limited partner distributions throughout 2016 and will continue to waive certain fees if the General Partner determines it is in the best interest of the Partnership to do so. If available cash flow or net disposition proceeds are insufficient to cover the Partnership expenses and liabilities on a short and long term basis, the Partnership may attempt to obtain additional funds by disposing of or refinancing equipment, or by borrowing within its permissible limits.

The General Partner and CCC have committed to fund, either through cash contributions and/or forgiveness of indebtedness, any necessary operational cash shortfalls of the Partnership through December 31, 2016. The General Partner will continue to reassess the funding of limited partner distributions throughout 2016 and will continue to waive certain fees if the General Partner determines it is in the best interest of the Partnership to do so. If available cash flow or net disposition proceeds are insufficient to cover the Partnership expenses and liabilities on a short and long term basis, the Partnership may attempt to obtain additional funds by disposing of or refinancing equipment, or by borrowing within its permissible limits. Additionally, the Partnership will seek to enhance portfolio returns and maximize cash flow through the use of leveraged lease transactions; the acquisition of lease equipment through financing. This strategy allows the General Partner to acquire additional revenue generating leases without the use of investor funds, thus maximizing overall return.

RESULTS OF OPERATIONS

Three months ended September 30, 2016 compared to three months ended September 30, 2015

Lease Revenue

Our lease revenue decreased to approximately $180,000 for the three months ended September 30, 2016, from approximately $214,000 for the three months ended September 30, 2015. This decrease is primarily due to more lease agreements ending versus new lease agreements being acquired.

The Partnership had 84 and 82 operating leases during the three months ended September 30, 2016 and 2015, respectively. The decline in number of active leases is consistent with the overall decrease in lease revenue. Management expects to add new leases to our portfolio throughout the remainder of 2016, funded primarily through debt financing.

Sale of Equipment

For the three months ended September 30, 2016, the Partnership sold equipment with a net book value of approximately $4,000 for a net loss of approximately $500. For the three months ended September 30, 2015, the Partnership sold equipment with net book value of approximately $27,000 for a net gain of approximately $1,500.

Operating Expenses

Our operating expenses, excluding depreciation, primarily consist of accounting and legal fees, outside service fees and reimbursement of expenses to CCC for administration and operation of the Partnership. These expenses increased to approximately $97,000 for the three months ended September 30, 2016, from approximately $20,000 for the three months ended September 30, 2015. This increase is primarily attributable to an increase in other LP expenses of approximately $29,000. In addition, legal fees associated with the investor complaint (see Note 7) resulted in an increase of approximately $45,000.

Equipment Management Fees

Depreciation and Amortization Expenses

Depreciation and amortization expenses consist of depreciation on equipment and amortization of equipment acquisition fees. These expenses decreased to approximately $126,000 for the three months ended September 30, 2016, from approximately $245,000 for the three months ended September 30, 2015. This decrease is primarily due to significant leases that became fully depreciated, partially offset by new equipment acquisitions.

Net Loss

For the three months ended September 30, 2016, we recognized revenue of approximately $181,000 and expenses of approximately $228,000, resulting in a net loss of approximately $47,000. For the three months ended September 30, 2015, we recognized revenue of approximately $218,000 and expenses of approximately $276,000, resulting in a net loss of approximately $58,000. This change in net loss is due to the changes in revenue and expenses as described above.

Nine months ended September 30, 2016 compared to nine months ended September 30, 2015

Lease Revenue

Our lease revenue decreased to approximately $538,000 for the nine months ended September 30, 2016, from approximately $708,000 for the nine months ended September 30, 2015. This decline was primarily due to fewer acquisitions of new leases during the nine months ended September 30, 2016 compared to the termination of leases.

The Partnership had 82 and 95 operating leases during the nine months ended September 30, 2016 and 2015, respectively. The decline in number of active leases is consistent with the overall decrease in lease revenue. Management expects to add new leases to our portfolio throughout the remainder of 2016, funded primarily through debt financing.

Sale of Equipment

The Partnership sold equipment with net book value of approximately $6,000 for the nine months ended September 30, 2016 for a net gain of approximately $35,000. This compared to equipment sold for the nine months ended September 30, 2015 with net book value of approximately $28,000, for a net gain of approximately $1,000.

Operating Expenses

Our operating expenses, excluding depreciation, primarily consist of accounting and legal fees, outside service fees and reimbursement of expenses to CCC for administration and operation of the Partnership. These expenses increased to approximately $323,000 for the nine months ended September 30, 2016, from approximately $87,000 for the nine months ended September 30, 2015. This increase is primarily attributable to an increase in other LP expenses of approximately $98,000, legal fees associated with the investor complaint (see Note 7) of approximately $113,000 and an allocation from CCC of approximately $11,000 recorded in 2015 as a reduction in operating expenses.

Equipment Management Fees

We pay an equipment management fee to our general partner for managing our equipment portfolio. The equipment management fee is approximately 2.5% of the gross lease revenue attributable to equipment that is subject to operating leases. The equipment management fee decreased to approximately $5,000 for the nine months ended September 30, 2016 from approximately $18,000 for the nine months ended September 30, 2015. This decline is consistent with the decrease in overall lease revenue and the waiving of equipment management fees by the General Partner effective in the second quarter of 2016.

Depreciation and Amortization Expenses

Depreciation and amortization expenses consist of depreciation on equipment and amortization of equipment acquisition fees. These expenses decreased to approximately $448,000 for the nine months ended September 30, 2016, from $744,000 for the nine months ended September 30, 2015. This decrease is primarily due to significant leases that became fully depreciated, partially offset by new equipment acquisitions.

Net Loss

For the nine months ended September 30, 2016, we recognized revenue of approximately $577,000 and expenses of approximately $789,000, resulting in a net loss of approximately $212,000. For the nine months ended September 30, 2015, we recognized revenue of approximately $716,000 and expenses of approximately $867,000, resulting in a net loss of approximately $151,000. This change in net loss is due to the changes in revenue and expenses as described above.

Item 3. Quantitative and Qualitative Disclosures About Market Risk

N/A

Item 4. Controls and Procedures

Our management, under the supervision and with the participation of the General Partner’s Chief Executive Officer and Principal Financial Officer, has evaluated the effectiveness of our disclosure controls and procedures related to our reporting and disclosure obligations as of the end of the period covered by this Quarterly Report on Form 10-Q. Based on such evaluation, the General Partner’s Chief Executive Officer and Principal Financial Officer have concluded that, as of September 30, 2016, our disclosure controls and procedures are effective in ensuring that information relating to us which is required to be disclosed in our periodic reports filed or submitted under the Securities Exchange Act of 1934 is (a) recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission’s rules and forms, and (b) accumulated and communicated to management, including the General Partner’s Chief Executive Officer and Principal Financial Officer, as appropriate, to allow timely decisions regarding required disclosure. There were no changes in the Partnership’s internal control over financial reporting during the third quarter of 2016 that have materially affected or are reasonably likely to materially affect its internal control over financial reporting.

Part II: OTHER INFORMATION

Item 1. Legal Proceedings

Investor Complaint

Allied Health Care Services

FINRA

Item 1A. Risk Factors

N/A

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds

N/A

Item 3. Defaults Upon Senior Securities

N/A

Item 4. Mine Safety Disclosures

N/A

Item 5. Other Information

NONE

Item 6. Exhibits

31.1 THE RULE 15d-14(a) CERTIFICATION OF CHIEF EXECUTIVE OFFICER

31.2 THE RULE 15d-14(a) CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER

32.1 SECTION 1350 CERTIFICATION OF CHIEF EXECUTIVE OFFICER

32.2 SECTION 1350 CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.


	COMMONWEALTH INCOME & GROWTH FUND V
	BY: COMMONWEALTH INCOME & GROWTH FUND, INC., General Partner
November 14, 2016	By: /s/ Kimberly A. Springsteen-Abbott
Date	Kimberly A. Springsteen-Abbott
	Chief Executive Officer Commonwealth Income & Growth Fund, Inc.

November 14, 2016	By: /s/ Lynn A. Franceschina
Date	Lynn A. Franceschina
	Executive Vice President, Chief Operating Officer

EX-31.1 2 cigf5_ex31-1.htm CERTIFICATION PURSUANT TO RULE 13A-14(A)/15D-14(A) CERTIFICATIONS SECTION 302 OF THE SARBANES-OXLY ACT OF 2002 Blueprint

31.1 THE RULE 15d-14(a) CERTIFICATION OF CHIEF EXECUTIVE OFFICER

I, Kimberly A. Springsteen-Abbott certify that:

I have reviewed this quarterly report on Form 10-Q of Commonwealth Income & Growth Fund V (the Registrant);

Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

The registrant’s other certifying officers and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15(d)-15(f)) for the registrant and have:

(a)

Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

(b)

Designed such internal control over financial reporting or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

(c)

Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

(d)

Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

The registrant's other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

(a)

All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

(b)

Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

/s/ Kimberly A. Springsteen-Abbott

Kimberly A. Springsteen-Abbott

Chief Executive Officer

November 14, 2016

EX-31.2 3 cigf5_ex31-2.htm CERTIFICATION PURSUANT TO RULE 13A-14(A)/15D-14(A) CERTIFICATIONS SECTION 302 OF THE SARBANES-OXLY ACT OF 2002 Blueprint

31.2 RULE 15d-14(a) CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER

I, Kimberly A. Springsteen-Abbott, certify that:

I have reviewed this quarterly report on Form 10-Q of Commonwealth Income & Growth Fund V (the Registrant);

(a)

(b)

(c)

(d)

(a)

(b)

Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

/s/ Kimberly A. Springsteen-Abbott

Kimberly A. Springsteen-Abbott

Principal Financial Officer

November 14, 2016

EX-32.1 4 cigf5_ex32-1.htm CERTIFICATE PURSUANT TO SECTION 18 U.S.C. PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 Blueprint

32.1 SECTION 1350 CERTIFICATION OF CHIEF EXECUTIVE OFFICER

CERTIFICATION OF CHIEF EXECUTIVE OFFICER

PURSUANT TO 18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of Commonwealth Income & Growth Fund V, (the “Company”) on Form 10-Q for the quarter ended September 30, 2016, as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Kimberly A. Springsteen-Abbott, Chief Executive Officer of the Company, certify, pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002, that, to the best of my knowledge:

(1) The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2) The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.

/s/Kimberly A. Springsteen-Abbott

Kimberly A. Springsteen-Abbott

Chief Executive Officer

November 14, 2016

EX-32.2 5 cigf5_ex32-2.htm CERTIFICATE PURSUANT TO SECTION 18 U.S.C. PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 Blueprint

32.2 SECTION 1350 CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER

CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER

PURSUANT TO 18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of Commonwealth Income & Growth Fund V, (the “Company”) on Form 10-Q for the quarter ending September 30, 2016, as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Kimberly A. Springsteen-Abbott, Principal Financial Officer of the Company, certify, pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002, that, to the best of my knowledge:

(1) The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2) The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.

/s/Kimberly A. Springsteen-Abbott

Kimberly A. Springsteen-Abbott

Principal Financial Officer

November 14, 2016

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Commonwealth Income & Growth Fund V (the “Partnership”) is a limited partnership organized in the Commonwealth of Pennsylvania in May 2003. The Partnership offered for sale up to 1,250,000 units of the limited partnership at the purchase price of $20 per unit (the “offering”). The Partnership reached the minimum amount in escrow and commenced operations on March 14, 2005. As of February 24, 2006, the Partnership was fully subscribed.   The Partnership used the proceeds of the offering to acquire, own and lease various types of information technology, medical technology, telecommunications technology, inventory management equipment and other similar capital equipment, which is leased primarily to U.S. corporations and institutions.   Commonwealth Capital Corp. (“CCC”), on behalf of the Partnership and other affiliated partnerships, acquires equipment subject to associated debt obligations and lease agreements and allocate a participation in the cost, debt and lease revenue to the various partnerships that it manages based on certain risk factors.   The Partnership’s investment objective is to acquire primarily high technology equipment. Information technology has developed rapidly in recent years and is expected to continue to do so. Technological advances have permitted reductions in the cost of information technology processing capacity, speed, and utility. In the future, the rate and nature of equipment development may cause equipment to become obsolete more rapidly. The Partnership also acquires high technology medical, telecommunications and inventory management equipment. The Partnership’s general partner will seek to maintain an appropriate balance and diversity in the types of equipment acquired. The market for high technology medical equipment is growing each year. Generally, this type of equipment will have a longer useful life than other types of technology equipment. This allows for increased re-marketability, if it is returned before its economic or announcement cycle is depleted.   The Partnership’s General Partner is Commonwealth Income & Growth Fund, Inc. (the “General Partner”), a Pennsylvania corporation which is an indirect wholly owned subsidiary of CCC. Approximately ten years after the commencement of operations (the “operational phase”), the Partnership intended to sell or otherwise dispose of all of its equipment; make final distributions to partners, and to dissolve. The Partnership was originally scheduled to end its operational phase on February 4, 2017. During the year ended December 31, 2015, the operational phase was officially extended to December 31, 2020 through an investor proxy vote. The Partnership is expected to terminate on December 31, 2022.   For the nine months ended September 30, 2016, the General Partner elected to forgo distributions and allocations of net income owed to it and suspended limited partner distributions. The General Partner will reassess the funding of limited partner distributions on a quarterly basis, throughout 2016. The General Partner and CCC will also determine if related party payables owed to them by the Partnership may be deferred (if deemed necessary) in an effort to further increase the Partnership’s cash flow.   The General Partner and CCC have committed to fund, either through cash contributions and/or forgiveness of indebtedness, any necessary operational cash shortfalls of the Partnership through December 31, 2016. The General Partner will continue to reassess the funding of limited partner distributions throughout 2016 and will continue to waive certain fees if the General Partner determines it is in the best interest of the Partnership to do so. If available cash flow or net disposition proceeds are insufficient to cover the Partnership expenses and liabilities on a short and long term basis, the Partnership may attempt to obtain additional funds by disposing of or refinancing equipment, or by borrowing within its permissible limits.

The financial information presented as of any date other than December 31, 2015 has been prepared from the books and records without audit. The following unaudited condensed financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission. Financial information as of December 31, 2015 has been derived from the audited financial statements of the Partnership, but does not include all disclosures required by generally accepted accounting principles to be included in audited financial statements. In the opinion of management, all adjustments, consisting only of normal recurring adjustments, necessary for a fair presentation of the financial information for the periods indicated, have been included. Operating results for the nine months ended September 30, 2016 are not necessarily indicative of financial results that may be expected for the full year ended December 31, 2016.    Recently Adopted Accounting Pronouncements   In June 2015, the FASB issued Accounting Standards Update No. 2015-10, Technical Corrections and Improvements- Transition guidance varies based on the amendments in this Update. The amendments in this Update that require transition guidance are effective for all entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015. Early adoption is permitted, including adoption in an interim period. All other amendments will be effective upon the issuance of this Update. The Partnership is currently evaluating the effect that this ASU will have on its financial statements. This was adopted January 1, 2016; however, adoption of this ASU had no impact on the Partnership’s financial statements during the nine months ended September 30, 2016.   In January 2015, the FASB issued Accounting Standards Update No. 2015-01, Income Statement—Extraordinary and Unusual Items (Subtopic 225-20): Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items. Effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015. A reporting entity may apply the amendments prospectively. A reporting entity also may apply the amendments retrospectively to all prior periods presented in the financial statements. Early adoption is permitted provided that the guidance is applied from the beginning of the fiscal year of adoption. The effective date is the same for both public business entities and all other entities. The Partnership is currently evaluating the effect that this ASU will have on its financial statements. This was adopted January 1, 2016; however, adoption of this ASU had no impact on the Partnership’s financial statements since there were no extraordinary and unusual items to report during the nine months ended September 30, 2016.   Disclosure of Fair Value of Financial Instruments   Estimated fair value was determined by management using available market information and appropriate valuation methodologies. However, judgment was necessary to interpret market data and develop estimated fair value. Cash and cash equivalents, receivables, accounts payable and accrued expenses and other liabilities are carried at amounts which reasonably approximate their fair values as of September 30, 2016 and December 31, 2015 due to the short term nature of these financial instruments.   The Partnership’s debt consists of notes payable, which are secured by specific equipment and are nonrecourse liabilities of the Partnership. The estimated fair value of this debt at September 30, 2016 and December 31, 2015 approximates the carrying value of these instruments, due to the interest rates on the debt approximating current market interest rates. The Partnership classifies the fair value of its notes payable within Level 2 of the valuation hierarchy based on the observable inputs used to estimate fair value.   Forgiveness of Related Party Payables   In accordance with ASC Topic 470-50 Debt Modifications and Extinguishments, the Partnership accounts for forgiveness of related party payables as Partners' capital transactions.   Cash and cash equivalents   We consider cash equivalents to be highly liquid investments with the original maturity dates of 90 days or less. At September 30, 2016, cash was held in two accounts maintained at one financial institution with an aggregate balance of approximately $2,000. Bank accounts are federally insured up to $250,000 by the FDIC. At September 30, 2016, the total cash bank balance was as follows:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt solid">At September 30, 2016</td> <td style="border-bottom: black 1pt solid"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Balance</td> <td style="border-bottom: black 1pt solid"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 90%">Total bank balance</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 7%; text-align: right">2,000</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt solid">FDIC insured</td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">(2,000</td> <td style="border-bottom: black 1pt solid">)</td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt double">Uninsured amount</td> <td style="border-bottom: black 1.5pt double"> </td> <td style="border-bottom: black 1.5pt double">$</td> <td style="border-bottom: black 1.5pt double; text-align: right">-</td> <td style="border-bottom: black 1.5pt double"> </td></tr> </table>   The Partnership’s bank balances are fully insured by the FDIC. The Partnership deposits its funds with a Moody's Aaa-Rated banking institution which is one of only three Aaa-Rated banks listed on the New York Stock Exchange. The Partnership has not experienced any losses in such accounts, and believes it is not exposed to any significant credit risk. The amount in such accounts will fluctuate throughout 2016 due to many factors, including cash receipts, equipment acquisitions, interest rates, and distribution to limited partners.   Recent Accounting Pronouncements   In August 2016, the FASB issued Accounting Standards Update 2016-15—Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments- The amendments in this Update apply to all entities, including both business entities and not-for-profit entities that are required to present a statement of cash flows under Topic 230. The amendments in this Update are effective for public business entities for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2018, and interim periods within fiscal years beginning after December 15, 2019. Early adoption is permitted, including adoption in an interim period. The Partnership is currently evaluating the effect that this ASU will have on its financial statements.   In March, April and May 2016, the FASB issued Accounting Standards Update- Revenue from Contracts with Customers (Topic 606): No. 2016-12, Narrow-Scope Improvements and Practical Expedients, No. 2016-10, Identifying Performance Obligations and Licensing and No. 2016-08, Principal versus Agent Considerations (Reporting Revenue Gross versus Net, respectively. The amendments in this Update affect the guidance in Accounting Standards Update 2014-09, Revenue from Contracts with Customers (Topic 606), which is not yet effective. The effective date and transition requirements for the amendments in this Update are the same as the effective date and transition requirements for Topic 606 (and any other Topic amended by Update 2014-09). Accounting Standards Update 2015-14, Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date, defers the effective date of Update 2014-09 by one year. Public business entities, certain not-for-profit entities, and certain employee benefit plans should apply the guidance in Update 2014-09 to annual reporting periods beginning after December 15, 2017, including interim reporting periods within that reporting period. Earlier application is permitted only as of annual reporting periods beginning after December 15, 2016, including interim reporting periods within that reporting period. The Partnership is currently evaluating the effect that this ASU will have on its financial statements.   In February 2016, the FASB issued Accounting Standards Update No. 2016-02, Leases (Topic 842) Section A—Leases: Amendments to the FASB Accounting Standards Codification® Section B—Conforming Amendments Related to Leases: Amendments to the FASB Accounting Standards Codification® Section C—Background Information and Basis for Conclusions- Effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years, for any of the following: A public business entity; A not-for-profit entity that has issued, or is a conduit bond obligor for, securities that are traded, listed, or quoted on an exchange or an over-the-counter market; An employee benefit plan that files financial statements with the U.S. Securities and Exchange Commission (SEC). For all other entities, the amendments in this Update are effective for fiscal years beginning after December 15, 2019, and interim periods within fiscal years beginning after December 15, 2020. The Partnership is currently evaluating the effect that this ASU will have on its financial statements.   In January 2016, the FASB issued Accounting Standards Update No. 2016-01, Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities- the amendments in this Update are effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. For all other entities including not-for-profit entities and employee benefit plans within the scope of Topics 960 through 965 on plan accounting, the amendments in this Update are effective for fiscal years beginning after December 15, 2018, and interim periods within fiscal years beginning after December 15, 2019. All entities that are not public business entities may adopt the amendments in this Update earlier as of the fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. The Partnership is currently evaluating the effect that this ASU will have on its financial statements.   In August 2015, the FASB issued Accounting Standards Update No. 2015-14, Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date- The amendments in this Update defer the effective date of Update 2014-09 for all entities by one year. Public business entities, certain not-for-profit entities, and certain employee benefit plans should apply the guidance in Update 2014-09 to annual reporting periods beginning after December 15, 2017, including interim reporting periods within that reporting period. Earlier application is permitted only as of annual reporting periods beginning after December 15, 2016, including interim reporting periods within that reporting period. The Partnership is currently evaluating the effect that this ASU will have on its financial statements.   In August 2014, the FASB issued Accounting Standards Update No. 2014 -15, Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern, requires management to determine whether substantial doubt exists regarding the entity’s going concern presumption.  If substantial doubt exists but is not alleviated by management’s plans, the footnotes must specifically state that “there is substantial doubt about the entity’s ability to continue as a going concern within one year after the financial statements are issued.”  In addition, if substantial doubt exists, regardless of whether such doubt was alleviated, entities must disclose (a) principal conditions or events that raise substantial doubt about the entity’s ability to continue as a going concern (before consideration of management’s plans, if any); (b) management’s evaluation of the significance of those conditions or events in relation to the entity’s ability to meet its obligations; and (c) management’s plans that are intended to mitigate the conditions or events that raise substantial doubt, or that did alleviate substantial doubt, about the entity’s ability to continue as a going concern.  If substantial doubt has not been alleviated, these disclosures should become more extensive in subsequent reporting periods as additional information becomes available.  In the period that substantial doubt no longer exists (before or after considering management’s plans), management should disclose how the principal conditions and events that originally gave rise to substantial doubt have been resolved.  The ASU applies prospectively to all entities for annual periods ending after December 15, 2016, and to annual and interim periods thereafter.  Early adoption is permitted.  The Partnership is currently evaluating the effect that this ASU will have on its financial statements.   In May 2014, the FASB issued Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers (ASU 2014-09), which supersedes nearly all existing revenue recognition guidance under U.S. GAAP. The core principle of ASU 2014-09 is to recognize revenues when promised goods or services are transferred to customers in an amount that reflects the consideration to which an entity expects to be entitled for those goods or services. ASU 2014-09 defines a five step process to achieve this core principle and, in doing so, more judgment and estimates may be required within the revenue recognition process than are required under existing U.S. GAAP. The standard is effective for annual periods beginning after December 15, 2017, and interim periods therein, using either of the following transition methods: (i) a full retrospective approach reflecting the application of the standard in each prior reporting period with the option to elect certain practical expedients, or (ii) a retrospective approach with the cumulative effect of initially adopting ASU 2014-09 recognized at the date of adoption (which includes additional footnote disclosures).  The Partnership is currently evaluating the effect that this ASU will have on its financial statements.

The Partnership is the lessor of equipment under operating leases with periods that generally will range from 12 to 48 months. In general, associated costs such as repairs and maintenance, insurance and property taxes are paid by the lessee.   Remarketing fees are paid to the leasing companies from which the Partnership purchases leases. These are fees that are earned by the leasing companies when the initial terms of the lease have been met. The General Partner believes that this strategy adds value since it entices the leasing company to remain actively involved with the lessee and encourages potential extensions, remarketing or sale of equipment. This strategy is designed to minimize any conflicts the leasing company may have with a new lessee and may assist in maximizing overall portfolio performance. The remarketing fee is tied into lease performance thresholds and is a factor in the negotiation of the fee. Remarketing fees incurred in connection with lease extensions are accounted for as operating costs. Remarketing fees incurred in connection with the sale of equipment are included in the gain or loss calculations.  For the nine months ended September 30, 2016 and 2015, no remarketing fees were incurred or paid.   CCC, on behalf of the Partnership and on behalf of other affiliated companies and partnerships (“partnerships”), acquires equipment subject to associated debt obligations and lease agreements and allocates a participation in the cost, debt and lease revenue to the various companies based on certain risk factors.   The Partnership’s share of the cost of the equipment in which it participates with other partnerships at September 30, 2016 was approximately $4,535,000 and is included in the Partnership’s equipment on its balance sheet. The total cost of the equipment shared by the Partnership with other partnerships at September 30, 2016 was approximately $11,563,000.  The Partnership’s share of the outstanding debt associated with this equipment at September 30, 2016 was approximately $117,000 and is included in the Partnership’s notes payable on its balance sheet.  The total outstanding debt related to the equipment shared by the Partnership at September 30, 2016 was approximately $397,000.   The Partnership’s share of the cost of the equipment in which it participates with other partnerships at December 31, 2015 was approximately $4,611,000 and is included in the Partnership’s equipment on its balance sheet. The total cost of the equipment shared by the Partnership with other partnerships at December 31, 2015 was approximately $11,855,000. The Partnership’s share of the outstanding debt associated with this equipment at December 31, 2015 was approximately $290,000 and is included in the Partnership’s notes payable on its balance sheet. The total outstanding debt related to the equipment shared by the Partnership at December 31, 2015 was approximately $857,000.   As the Partnership and the other programs managed by the General Partner continue to acquire new equipment for the portfolio, opportunities for shared participation are expected to continue. Sharing in the acquisition of a lease portfolio gives the fund an opportunity to acquire additional assets and revenue streams, while allowing the fund to remain diversified and reducing its overall risk with respect to one portfolio.   The following is a schedule of future minimum rentals on non-cancellable operating leases at September 30, 2016:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt solid">Periods Ended December 31, </td> <td style="border-bottom: black 1pt solid"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Amount</td> <td style="border-bottom: black 1pt solid"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 90%">Three months ended December 31, 2016</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 7%; text-align: right">131,000</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom"> <td>Year Ended December 31, 2017</td> <td> </td> <td> </td> <td style="text-align: right">198,000</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Year Ended December 31, 2018</td> <td> </td> <td> </td> <td style="text-align: right">85,000</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt solid">Year Ended December 31, 2019</td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">12,000</td> <td style="border-bottom: black 1pt solid"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt double"> </td> <td style="border-bottom: black 1.5pt double"> </td> <td style="border-bottom: black 1.5pt double">$</td> <td style="border-bottom: black 1.5pt double; text-align: right">426,000</td> <td style="border-bottom: black 1.5pt double"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> </table>   Finance Leases:   The following lists the components of the net investment in direct financing leases at: <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">September 30, 2016</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">December31, 2015</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 80%">Total minimum lease payments to be received</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 7%; text-align: right">64,000</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 7%; text-align: right">92,000</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom"> <td>Estimated residual value of leased equipment (unguaranteed)</td> <td> </td> <td> </td> <td style="text-align: right">17,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">17,000</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Less: unearned income</td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">(6,000</td> <td style="padding-bottom: 1.5pt">)</td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">(11,000</td> <td style="padding-bottom: 1.5pt">)</td></tr> <tr style="vertical-align: bottom"> <td>Net investment in finance leases</td> <td style="border-bottom: black 1.5pt double"> </td> <td style="border-bottom: black 1.5pt double">$</td> <td style="border-bottom: black 1.5pt double; text-align: right">75,000</td> <td style="padding-bottom: 3pt"> </td> <td style="border-bottom: black 1.5pt double"> </td> <td style="border-bottom: black 1.5pt double">$</td> <td style="border-bottom: black 1.5pt double; text-align: right">98,000</td> <td style="padding-bottom: 3pt"> </td></tr> </table>   We assess credit risk for all of our customers, including those that lease under finance leases. This credit risk is assessed using an internally developed model which incorporates credits scores from third party providers and our own customer risk ratings and is periodically reviewed. Our internal ratings are weighted based on the industry that the customer operates in. Factors taken into consideration when assessing risk include both general and industry specific qualitative and quantitative metrics. We separately take in to consideration payment history, open lawsuits, liens and judgments. Typically, we will not extend credit to a company that has been in business for less than 5 years or that has filed for bankruptcy within the same period. Our internally based model may classify a company as high risk based on our analysis of their audited financial statements. Additional considerations of high risk may include history of late payments, open lawsuits and liens or judgments. In an effort to mitigate risk, we typically require deposits from those in this category.   A reserve for credit losses is deemed necessary when payment has not been received for one or more months of receivables due on the equipment held under finance leases. At the end of each period, management evaluates the open receivables due on this equipment and determines the need for a reserve based on payment history and any current factors that would have an impact on payments.   The following table presents the credit risk profile, by creditworthiness category, of our direct finance lease receivables at September 30, 2016:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt solid">Risk Level</td> <td style="border-bottom: black 1pt solid"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Percent of Total</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr> <td style="vertical-align: bottom; width: 90%">Low</td> <td style="vertical-align: bottom; text-align: right">    -%</td> <td> </td> <td> </td> <td style="width: 1%"> </td></tr> <tr> <td style="vertical-align: bottom">Moderate-Low</td> <td style="vertical-align: bottom; text-align: right">    -%</td> <td> </td> <td> </td> <td> </td></tr> <tr> <td style="vertical-align: bottom">Moderate</td> <td style="vertical-align: bottom; text-align: right">    -%</td> <td> </td> <td> </td> <td> </td></tr> <tr> <td style="vertical-align: bottom">Moderate-High</td> <td style="vertical-align: bottom; text-align: right">    100%</td> <td> </td> <td> </td> <td> </td></tr> <tr> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid">High</td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: right">    -%</td> <td> </td> <td> </td> <td> </td></tr> <tr> <td style="vertical-align: bottom; border-bottom: black 1.5pt double">Net finance lease receivable</td> <td style="vertical-align: bottom; border-bottom: black 1.5pt double; text-align: right">    100%</td> <td> </td> <td> </td> <td> </td></tr> </table>   As of September 30, 2016 and December 31, 2015, we determined that we did not have a need for an allowance for uncollectible accounts associated with any of our finance leases, as the customer payment histories with us, associated with these leases, has been positive.   The following is a schedule of future minimum rentals on non-cancellable finance leases at September 30, 2016:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Amount</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 90%">Three months ended December 31, 2016</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 7%; text-align: right">9,000</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom"> <td>2017</td> <td> </td> <td> </td> <td style="text-align: right">33,000</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>2018</td> <td> </td> <td> </td> <td style="text-align: right">20,000</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt solid">2019</td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">2,000</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt double">Total</td> <td style="border-bottom: black 1.5pt double"> </td> <td style="border-bottom: black 1.5pt double">$</td> <td style="border-bottom: black 1.5pt double; text-align: right">64,000</td> <td style="padding-bottom: 3pt"> </td></tr> </table>     The Partnership was originally scheduled to end its operational phase on February 4, 2017. During the year ended December 31, 2015, the operational phase was officially extended to December 31, 2020 through an investor proxy vote (see note 1). The Partnership is expected to terminate on December 31, 2022. If the Partnership should terminate, CCC will assume all remaining active leases at their fair market value and related remaining revenue stream and any associated debt obligation for the duration of the remaining lease term.

Receivables/Payables   During the nine months ended September 30, 2016 and 2015, CCC forgave approximately $0 and $20,000 of payables owed to it by the Partnership, respectively.   As of September 30, 2016 and December 2015, the Partnership’s related party receivables and payables are short term, unsecured, and non-interest bearing.   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td>Nine months ended September 30,</td> <td> </td> <td colspan="2" style="text-align: center">2016</td> <td> </td> <td> </td> <td colspan="2" style="text-align: center">2015</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>   Reimbursable Expenses</td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 80%">The General Partner and its affiliates are entitled to reimbursement by the Partnership for the cost of goods, supplies or services obtained and used by the General Partner in connection with the administration and operation of the Partnership from third parties unaffiliated with the General Partner. In addition, the General Partner and its affiliates are entitled to reimbursement of certain expenses incurred by the General Partner and its affiliates in connection with the administration and operation of the Partnership.  For the nine months ended September 30, 2016 and 2015, the General Partner waived certain reimbursable expenses due to it by the Partnership.  For the nine months ended September 30, 2016 “Other LP” expense was charged to the Partnership of approximately $98,000. For the nine months ended September 30, 2015, no “Other LP” expense was charged to the Partnership and the Fund was allocated approximately $11,000 from CCC and recorded it as a reduction in operating expenses (see Note 7).</td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="width: 1%; border-bottom: black 1pt solid">$</td> <td style="width: 7%; border-bottom: black 1pt solid; text-align: right">308,000</td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="width: 1%; border-bottom: black 1pt solid">$</td> <td style="width: 7%; border-bottom: black 1pt solid; text-align: right">91,000</td> <td style="width: 1%; padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-decoration: underline">Equipment Acquisition Fee</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>The General Partner earned an equipment acquisition fee of 4% of the purchase price of each item of equipment purchased as compensation for the negotiation of the acquisition of the equipment and lease thereof or sale under a conditional sales contract. At September 30, 2016, all prepaid equipment acquisition fees were earned by the General Partner. For the nine months ended September 30, 2016 and 2015, approximately $8,000 and $12,000 of acquisition fees were waived by the General Partner, respectively.</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid">$</td> <td style="border-bottom: black 1pt solid; text-align: right">-</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid">$</td> <td style="border-bottom: black 1pt solid; text-align: right">-</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-decoration: underline">Debt Placement Fee</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>As compensation for arranging term debt to finance our acquisition of equipment, we will pay the general partner a fee equal to one percent of such indebtedness; provided, however, that such fee shall be reduced to the extent we incur such fees to third parties unaffiliated with the general partner or the lender with respect to such indebtedness. No such fee will be paid with respect to borrowings from the general partner or its affiliates. We intend to initially acquire leases on an all cash basis with the proceeds of this offering, but may borrow funds after the offering proceeds have been invested. The amount we borrow, and therefore the amount of the fee, will depend upon interest rates at the time of a loan, and the amount of leverage we determine is appropriate at the time. We do not intend to use more than 30% leverage overall in our portfolio. Fees will increase as the amount of leverage we use increases, and as turnover in the portfolio increases and additional equipment is purchased using leverage. For both nine month periods ending September 30, 2016 and 2015, the General Partner earned but waived approximately $2,000 of debt placement fees.</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid">$</td> <td style="border-bottom: black 1pt solid; text-align: right">-</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid">$</td> <td style="border-bottom: black 1pt solid; text-align: right">-</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-decoration: underline">Equipment Management Fee</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>The General Partner is entitled to be paid for managing the equipment portfolio a monthly fee equal to the lesser of (i) the fees which would be charged by an independent third party for similar services for similar equipment or (ii) the sum of (a) two percent of (1) the gross lease revenues attributable to equipment which is subject to full payout net leases which contain net lease provisions plus (2) the purchase price paid on conditional sales contracts as received by the Partnership and (b) 5% of the gross lease revenues attributable to equipment which is subject to operating leases. In an effort to increase future cash flow for the fund our General Partner had elected to reduce the percentage of equipment management fees paid to it from 5% to 2.5% of the gross lease revenues attributable to equipment which is subject to operating leases. The reduction was effective beginning in July 2010 and remained in effect for the nine months ended September 30, 2016 and 2015. For the nine months ended September 30, 2016, equipment management fees of approximately $9,000 were earned but were waived by the General Partner.</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid">$</td> <td style="border-bottom: black 1pt solid; text-align: right">5,000</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid">$</td> <td style="border-bottom: black 1pt solid; text-align: right">18,000</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-decoration: underline">Equipment liquidation fee</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>With respect to each item of equipment sold by the General Partner (other than in connection with a conditional sales contract), a fee equal to the lesser of (i) 50% of the competitive equipment sale commission or (ii) three percent of the sales price for such equipment is payable to the General Partner. The payment of such fee is subordinated to the receipt by the limited partners of (i) a return of their net capital contributions and a 10% per annum cumulative return, compounded daily, on adjusted capital contributions and (ii) the net disposition proceeds from such sale in accordance with the Partnership Agreement. Such fee will be reduced to the extent any liquidation or resale fees are paid to unaffiliated parties. During the nine months ended September 30, 2016 and 2015, the General Partner waived approximately $1,000 and $1,000 of equipment liquidation fees, respectively.</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid">$</td> <td style="border-bottom: black 1pt solid; text-align: right">-</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid">$</td> <td style="border-bottom: black 1pt solid; text-align: right">-</td> <td style="padding-bottom: 1.5pt"> </td></tr> </table>

Notes payable consisted of the following approximate amounts: <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">September 30, 2016</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">December 31, 2015</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 80%">Installment note payable to bank; interest at 4.23% due in quarterly installments of $12,780, including interest, with final payment in July 2016</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 7%; text-align: right">-</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 7%; text-align: right">38,000</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom"> <td>Installment note payable to bank; interest at 5.50%, due in monthly installments of $7,910, including interest, with final payment in August 2016</td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">62,000</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Installment note payable to bank; interest at 4.23%, due in quarterly installments of $6,153, including interest, with final payment in August 2016</td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">18,000</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Installment notes payable to bank; interest at 6.00%, due in monthly installments ranging from $152 to $1,321, including interest, with final payment in October 2016</td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">10,000</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Installment note payable to bank; interest at 4.23%, due in quarterly installments of $2,740, including interest, with final payment in December 2016</td> <td> </td> <td> </td> <td style="text-align: right">3,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">11,000</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Installment note payable to bank; interest at 4.23%, due in quarterly installments of $478, including interest, with final payment in February 2017</td> <td> </td> <td> </td> <td style="text-align: right">2,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">5,000</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Installment notes payable to bank; interest at 4.23%, due in quarterly installments ranging from $951 to $1,327, including interest, with final payment in March 2017</td> <td> </td> <td> </td> <td style="text-align: right">4,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">11,000</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Installment note payable to bank; interest at 4.85%, due in monthly installments of $922, including interest, with final payment in March 2017</td> <td> </td> <td> </td> <td style="text-align: right">5,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">13,000</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Installment note payable to bank; interest at 1.60%, due in monthly installments of $2,286, including interest, with final payment in May 2017</td> <td> </td> <td> </td> <td style="text-align: right">18,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">38,000</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Installment note payable to bank; interest at 4.23%, due in quarterly installments of $1,991, including interest, with final payment in June 2017</td> <td> </td> <td> </td> <td style="text-align: right">6,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">12,000</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Installment note payable to bank; interest at 4.23%, due in quarterly installments of $2,711, including interest, with final payment in May 2017</td> <td> </td> <td> </td> <td style="text-align: right">8,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">16,000</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Installment notes payable to bank; interest at 6.00%, due in monthly installments ranging from $132 to $663, including interest, with final payment in August 2017</td> <td> </td> <td> </td> <td style="text-align: right">6,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">12,000</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Installment note payable to bank; interest at 4.85%, due in quarterly installments of $1,751, including interest, with final payment in September 2017</td> <td> </td> <td> </td> <td style="text-align: right">7,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">12,000</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Installment note payable to bank; interest at 4.88%, due in quarterly installments of $1,852, including interest, with final payment in October 2017</td> <td> </td> <td> </td> <td style="text-align: right">23,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">39,000</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Installment note payable to bank; interest at 4.23%, due in quarterly installments of $9,663, including interest, with final payment in February 2018</td> <td> </td> <td> </td> <td style="text-align: right">56,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">82,000</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Installment notes payable to bank; interest at 4.23%, due in quarterly installments of $278, including interest, with final payment in March 2018</td> <td> </td> <td> </td> <td style="text-align: right">3,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">5,000</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Installment notes payable to bank; interest at 4.23%, due in quarterly installments of $278, including interest, with final payment in April 2018</td> <td> </td> <td> </td> <td style="text-align: right">6,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">8,000</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Installment note payable to bank; interest at 4.23% due in quarterly installments of $2,797, including interest, with final payment in June 2018</td> <td> </td> <td> </td> <td style="text-align: right">19,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">26,000</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Installment note payable to bank; interest at 4.23% due in quarterly installments of $296 to $458, including interest, with final payment in September 2018</td> <td> </td> <td> </td> <td style="text-align: right">6,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">5,000</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Installment notes payable to bank; interest at 6.00% due in monthly installments ranging from $132 to $1,479, including interest, with final payment in September 2018</td> <td> </td> <td> </td> <td style="text-align: right">26,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">38,000</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Installment notes payable to bank; interest at 6.00%, due in monthly installments ranging from $803 to $1,216, including interest, with final payment in February 2019</td> <td> </td> <td> </td> <td style="text-align: right">32,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">41,000</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> Installment notes payable to bank; interest at 4.23%, due in quarterly installments of $458, including interest, with final payment in October 2018</td> <td> </td> <td> </td> <td style="text-align: right">12,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Installment note payable to bank; interest at 4.23% due in quarterly installments of $208, including interest, with final payment in November 2018</td> <td> </td> <td> </td> <td style="text-align: right">2,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Installment note payable to bank; interest at 1.80% due in monthly installments of $2,116, including interest, with final payment in February 2019</td> <td> </td> <td> </td> <td style="text-align: right">60,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Installment note payable to bank; interest at 1.80% due in monthly installments of $175, including interest, with final payment in March 2019</td> <td> </td> <td> </td> <td style="text-align: right">5,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt solid">Installment note payable to bank; interest at 1.80% due in monthly installments ranging from $121 to $175, including interest, with final payment in April 2019</td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">14,000</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">-</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt double"> </td> <td style="border-bottom: black 1.5pt double"> </td> <td style="border-bottom: black 1.5pt double">$</td> <td style="border-bottom: black 1.5pt double; text-align: right">323,000</td> <td style="padding-bottom: 3pt"> </td> <td style="border-bottom: black 1.5pt double"> </td> <td style="border-bottom: black 1.5pt double">$</td> <td style="border-bottom: black 1.5pt double; text-align: right">502,000</td> <td style="padding-bottom: 3pt"> </td></tr> </table>    These notes are secured by specific equipment with a carrying value of approximately $530,000 as of September 30, 2016 and are nonrecourse liabilities of the Partnership.  As such, the notes do not contain any financial debt covenants with which we must comply on either an annual or quarterly basis.  Aggregate maturities of notes payable for each of the periods subsequent to September 30, 2016 are as follows:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Amount</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 90%">Three months ended December 31, 2016</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 7%; text-align: right">59,000</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom"> <td>Year ended December 31, 2017</td> <td> </td> <td> </td> <td style="text-align: right">178,000</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Year ended December 31, 2018</td> <td> </td> <td> </td> <td style="text-align: right">78,000</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt solid">Year ended December 31, 2019</td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">8,000</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt double"> </td> <td style="border-bottom: black 1.5pt double"> </td> <td style="border-bottom: black 1.5pt double">$</td> <td style="border-bottom: black 1.5pt double; text-align: right">323,000</td> <td style="padding-bottom: 3pt"> </td></tr> </table>   The Partnership was originally scheduled to end its operational phase on February 4, 2017. During the year ended December 31, 2015, the operational phase was officially extended to December 31, 2020 through an investor proxy vote (see note 1). The Partnership is expected to terminate on December 31, 2022. When the Partnership terminates, CCC will assume the obligation related to any remaining notes payable for the duration of the remaining lease term.   During 2015, the General Partner executed a collateralized debt financing agreement on behalf of certain affiliates for a total shared loan amount of approximately $847,000, of which the Partnership’s share was approximately $101,000. The Partnership’s portion of the current loan amount at September 30, 2016 was approximately $65,000 and is secured by specific equipment under both operating and finance leases. The carrying value of the secured equipment under operating leases is approximately $16,000.  The carrying value of the secured equipment under finance leases is approximately $81,000.

Other noncash activities included in the determination of net loss are as follows:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt solid">Nine months ended September 30,</td> <td style="border-bottom: black 1pt solid"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">2016</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">2015</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt solid">Lease revenue net of interest expense on notes payable realized as a result of direct payment of principal by lessee to bank</td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid">$</td> <td style="border-bottom: black 1pt solid; text-align: right">296,000</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid">$</td> <td style="border-bottom: black 1pt solid; text-align: right">311,000</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> </table>   No interest or principal on notes payable was paid by the Partnership because direct payment was made by lessee to the bank in lieu of collection of lease income and payment of interest and principal by the Partnership.   Noncash investing and financing activities include the following:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td>Nine months ended September 30,</td> <td style="border-bottom: black 1pt solid"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">2016</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">2015</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 80%">Debt assumed in conjunction with purchase of equipment</td> <td style="width: 1%; border-bottom: black 1pt solid"> </td> <td style="width: 1%; border-bottom: black 1pt solid">$</td> <td style="width: 7%; border-bottom: black 1pt solid; text-align: right">118,000</td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="width: 1%; border-bottom: black 1pt solid"> </td> <td style="width: 1%; border-bottom: black 1pt solid">$</td> <td style="width: 7%; border-bottom: black 1pt solid; text-align: right">126,000</td> <td style="width: 1%; padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td>Accrual for purchase of lease equipment acquired, but funded in October</td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid">$</td> <td style="border-bottom: black 1pt solid; text-align: right">-</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid">$</td> <td style="border-bottom: black 1pt solid; text-align: right">39,000</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td>Forgiveness of related party payables recorded as a capital contribution</td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid">$</td> <td style="border-bottom: black 1pt solid; text-align: right">-</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid">$</td> <td style="border-bottom: black 1pt solid; text-align: right">20,000</td> <td style="padding-bottom: 1.5pt"> </td></tr> </table>   During the nine months ended September 30, 2016 and 2015, the Partnership wrote-off fully amortized equipment acquisition and deferred finance fees of approximately $0 and $51,000, respectively.   During the nine months ended September 30, 2016 and 2015, the Partnership wrote-off fully depreciated equipment of approximately $0 and $6,000, respectively.

Investor Complaint   On November 10, 2015, certain investors (the “Claimants”) of the Partnership and Commonwealth Income & Growth Private Fund III (“CIGPF3”) (Collectively referred to as the “Funds”), filed an investor complaint with FINRA naming CCSC and Ms. Springsteen-Abbott (the “Respondents”).  The Claimants, at the advice and recommendation of their personal financial advisors, purchased limited partnership units in the Partnership between February 2005 and February 2006 and in CIGPF3 between April 2005 and February 2007.  The Claimants allege that the Respondents did not properly perform their duties as fund manager.  The Funds are not members of FINRA and/or subject to its jurisdiction. The Respondents filed a complaint on December 23, 2015, against the Claimants in the United States District Court for the District of Maryland to enjoin the Claimants from proceeding with the arbitration and requiring its dismissal.  The Claimants withdrew its complaint with FINRA on July 27, 2016.  On August 1, 2016, the Respondents were granted voluntary dismissal in federal court given the withdrawal of the FINRA claim.    On September 28, 2016, 23 investors, in addition to the original Claimants (the “Florida Claimants”) filed a complaint in the United States District Court for the Middle District of Florida, Albers et al. v. Commonwealth Capital Corp. et al., Case No. 6:16-cv-01713-Orl-37DCI, against the Partnership, Commonwealth Income & Growth Private Fund I, Commonwealth Income & Growth Private Fund II, CIGPF3, Commonwealth Income & Growth Private Fund IV and Commonwealth Income & Growth Fund IV.  The allegation consists of breach of contract, securities fraud, misstatement in the prospectus, fraudulent concealment, negligence, common law fraud (the “Original Complaint”).  On October 18, 2016, the judge dismissed the Original Complaint without prejudice with leave to refile. The judge dismissed the Original Complaint for procedural failures. On October 28, 2016, the Florida Claimants filed an amended complaint that included the original claims with the addition of claims for negligent supervision and breach of industry standards (“Amended Complaint’). The Respondents’ counsel believes the allegations in the Amended Complaint fail to meet procedural requirements and are without merit, including the lapse of the statute of limitations on certain claims. The Respondents intend to file a motion to dismiss.  Management believes that resolution of the matter will not result in any adverse financial impact to the Partnership.   Allied Health Care Services   As previously disclosed in the Partnership’s Annual Report on Form 10-K for the year ended December 31, 2014, management wrote off the fully reserved accounts receivable and fully impaired assets related to the lease to Allied Health Care Services, Inc. (“Allied”), due to the bankruptcy of Allied and the criminal conviction of its founder, Mr. Schwartz, for fraud. There have been no material changes in the status of Allied’s bankruptcy or in the likelihood of recovering available assets since the date of the Partnership’s annual report. The deadline for the bankruptcy trustee to pursue adversary claims against certain creditors has expired, including extensions. The bankruptcy trustee cannot seek to claim the Partnership's payments received from Allied; therefore the Partnership has no exposure to such potential claims. Commonwealth continues to pursue all of our rights against both Allied and Mr. Schwartz to recover any available assets to the greatest extent possible. During 2015, Commonwealth received an Allied bankruptcy settlement of approximately $448,000. The Partnership’s portion was approximately $90,000, which is included as a bad debt recovery in the 2015 fourth quarter statement of financial operations. The bankruptcy proceedings have been finalized and no further recovery is expected.   FINRA   On May 3, 2013, the FINRA Department of Enforcement filed a complaint naming Commonwealth Capital Securities Corp. (“CCSC”) and the owner of the firm, Kimberly Springsteen-Abbott, as respondents; however on October 22, 2013, FINRA filed an amended complaint that dropped the allegations against CCSC and reduced the scope of the allegations against Ms. Springsteen-Abbott.  The sole remaining charge was that Ms. Springsteen-Abbott had approved the misallocation of some expenses to certain Funds. Management believes that the expenses at issue include amounts that were proper and that were properly allocated to Funds, and also identified a smaller number of expenses that had been allocated in error, but were adjusted and repaid to the affected Funds when they were identified in 2012.  During the period in question, Commonwealth Capital Corp. (“CCC”) and Ms. Springsteen-Abbott provided important financial support to the Funds, voluntarily absorbed expenses and voluntarily waived fees in amounts aggregating in excess of any questioned allocations.  That Panel ruled on March 30, 2015, that Ms. Springsteen-Abbott should be barred from the securities industry because the Panel concluded that she allegedly misallocated $208,000 of expenses involving certain Funds over the course of three years.  As such, management has allocated approximately $87,000 of the $208,000 in allegedly misallocated expenses back to the affected funds as a contingency accrual in CCC’s financial statements and a good faith payment for the benefit of those Income Funds.  Decisions issued by FINRA's Office of Hearing Officers may be appealed to FINRA's National Adjudicatory Council (NAC) pursuant to FINRA Rule 9311.  The NAC Decision upheld the Panel’s ruling.  Ms. Springsteen-Abbott has appealed the NAC Decision to the SEC.   While a decision is on appeal with the SEC, the sanctions for disgorgement and fines are not enforced against the individual.  The bar took effect on August 23, 2016.  Management believes that resolution of the appeal will not result in any material adverse financial impact on the Funds, but no assurance can be provided until the FINRA matter is resolved.

In June 2015, the FASB issued Accounting Standards Update No. 2015-10, Technical Corrections and Improvements- Transition guidance varies based on the amendments in this Update. The amendments in this Update that require transition guidance are effective for all entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015. Early adoption is permitted, including adoption in an interim period. All other amendments will be effective upon the issuance of this Update. The Partnership is currently evaluating the effect that this ASU will have on its financial statements. This was adopted January 1, 2016; however, adoption of this ASU had no impact on the Partnership’s financial statements during the nine months ended September 30, 2016.   In January 2015, the FASB issued Accounting Standards Update No. 2015-01, Income Statement—Extraordinary and Unusual Items (Subtopic 225-20): Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items. Effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015. A reporting entity may apply the amendments prospectively. A reporting entity also may apply the amendments retrospectively to all prior periods presented in the financial statements. Early adoption is permitted provided that the guidance is applied from the beginning of the fiscal year of adoption. The effective date is the same for both public business entities and all other entities. The Partnership is currently evaluating the effect that this ASU will have on its financial statements. This was adopted January 1, 2016; however, adoption of this ASU had no impact on the Partnership’s financial statements since there were no extraordinary and unusual items to report during the nine months ended September 30, 2016.

The financial information presented as of any date other than December 31, 2015 has been prepared from the books and records without audit. The following unaudited condensed financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission. Financial information as of December 31, 2015 has been derived from the audited financial statements of the Partnership, but does not include all disclosures required by generally accepted accounting principles to be included in audited financial statements. In the opinion of management, all adjustments, consisting only of normal recurring adjustments, necessary for a fair presentation of the financial information for the periods indicated, have been included. Operating results for the nine months ended September 30, 2016 are not necessarily indicative of financial results that may be expected for the full year ended December 31, 2016.

Estimated fair value was determined by management using available market information and appropriate valuation methodologies. However, judgment was necessary to interpret market data and develop estimated fair value. Cash and cash equivalents, receivables, accounts payable and accrued expenses and other liabilities are carried at amounts which reasonably approximate their fair values as of September 30, 2016 and December 31, 2015 due to the short term nature of these financial instruments.   The Partnership’s debt consists of notes payable, which are secured by specific equipment and are nonrecourse liabilities of the Partnership. The estimated fair value of this debt at September 30, 2016 and December 31, 2015 approximates the carrying value of these instruments, due to the interest rates on the debt approximating current market interest rates. The Partnership classifies the fair value of its notes payable within Level 2 of the valuation hierarchy based on the observable inputs used to estimate fair value.

In accordance with ASC Topic 470-50 Debt Modifications and Extinguishments, the Partnership accounts for forgiveness of related party payables as Partners' capital transactions.

We consider cash equivalents to be highly liquid investments with the original maturity dates of 90 days or less. At September 30, 2016, cash was held in two accounts maintained at one financial institution with an aggregate balance of approximately $2,000. Bank accounts are federally insured up to $250,000 by the FDIC. At September 30, 2016, the total cash bank balance was as follows:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt solid">At September 30, 2016</td> <td style="border-bottom: black 1pt solid"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Balance</td> <td style="border-bottom: black 1pt solid"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 90%">Total bank balance</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 7%; text-align: right">2,000</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt solid">FDIC insured</td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">(2,000</td> <td style="border-bottom: black 1pt solid">)</td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt double">Uninsured amount</td> <td style="border-bottom: black 1.5pt double"> </td> <td style="border-bottom: black 1.5pt double">$</td> <td style="border-bottom: black 1.5pt double; text-align: right">-</td> <td style="border-bottom: black 1.5pt double"> </td></tr> </table>   The Partnership’s bank balances are fully insured by the FDIC. The Partnership deposits its funds with a Moody's Aaa-Rated banking institution which is one of only three Aaa-Rated banks listed on the New York Stock Exchange. The Partnership has not experienced any losses in such accounts, and believes it is not exposed to any significant credit risk. The amount in such accounts will fluctuate throughout 2016 due to many factors, including cash receipts, equipment acquisitions, interest rates, and distribution to limited partners.

In August 2016, the FASB issued Accounting Standards Update 2016-15—Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments- The amendments in this Update apply to all entities, including both business entities and not-for-profit entities that are required to present a statement of cash flows under Topic 230. The amendments in this Update are effective for public business entities for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2018, and interim periods within fiscal years beginning after December 15, 2019. Early adoption is permitted, including adoption in an interim period. The Partnership is currently evaluating the effect that this ASU will have on its financial statements.   In March, April and May 2016, the FASB issued Accounting Standards Update- Revenue from Contracts with Customers (Topic 606): No. 2016-12, Narrow-Scope Improvements and Practical Expedients, No. 2016-10, Identifying Performance Obligations and Licensing and No. 2016-08, Principal versus Agent Considerations (Reporting Revenue Gross versus Net, respectively. The amendments in this Update affect the guidance in Accounting Standards Update 2014-09, Revenue from Contracts with Customers (Topic 606), which is not yet effective. The effective date and transition requirements for the amendments in this Update are the same as the effective date and transition requirements for Topic 606 (and any other Topic amended by Update 2014-09). Accounting Standards Update 2015-14, Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date, defers the effective date of Update 2014-09 by one year. Public business entities, certain not-for-profit entities, and certain employee benefit plans should apply the guidance in Update 2014-09 to annual reporting periods beginning after December 15, 2017, including interim reporting periods within that reporting period. Earlier application is permitted only as of annual reporting periods beginning after December 15, 2016, including interim reporting periods within that reporting period. The Partnership is currently evaluating the effect that this ASU will have on its financial statements.   In February 2016, the FASB issued Accounting Standards Update No. 2016-02, Leases (Topic 842) Section A—Leases: Amendments to the FASB Accounting Standards Codification® Section B—Conforming Amendments Related to Leases: Amendments to the FASB Accounting Standards Codification® Section C—Background Information and Basis for Conclusions- Effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years, for any of the following: A public business entity; A not-for-profit entity that has issued, or is a conduit bond obligor for, securities that are traded, listed, or quoted on an exchange or an over-the-counter market; An employee benefit plan that files financial statements with the U.S. Securities and Exchange Commission (SEC). For all other entities, the amendments in this Update are effective for fiscal years beginning after December 15, 2019, and interim periods within fiscal years beginning after December 15, 2020. The Partnership is currently evaluating the effect that this ASU will have on its financial statements.   In January 2016, the FASB issued Accounting Standards Update No. 2016-01, Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities- the amendments in this Update are effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. For all other entities including not-for-profit entities and employee benefit plans within the scope of Topics 960 through 965 on plan accounting, the amendments in this Update are effective for fiscal years beginning after December 15, 2018, and interim periods within fiscal years beginning after December 15, 2019. All entities that are not public business entities may adopt the amendments in this Update earlier as of the fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. The Partnership is currently evaluating the effect that this ASU will have on its financial statements.   In August 2015, the FASB issued Accounting Standards Update No. 2015-14, Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date- The amendments in this Update defer the effective date of Update 2014-09 for all entities by one year. Public business entities, certain not-for-profit entities, and certain employee benefit plans should apply the guidance in Update 2014-09 to annual reporting periods beginning after December 15, 2017, including interim reporting periods within that reporting period. Earlier application is permitted only as of annual reporting periods beginning after December 15, 2016, including interim reporting periods within that reporting period. The Partnership is currently evaluating the effect that this ASU will have on its financial statements.   In August 2014, the FASB issued Accounting Standards Update No. 2014 -15, Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern, requires management to determine whether substantial doubt exists regarding the entity’s going concern presumption.  If substantial doubt exists but is not alleviated by management’s plans, the footnotes must specifically state that “there is substantial doubt about the entity’s ability to continue as a going concern within one year after the financial statements are issued.”  In addition, if substantial doubt exists, regardless of whether such doubt was alleviated, entities must disclose (a) principal conditions or events that raise substantial doubt about the entity’s ability to continue as a going concern (before consideration of management’s plans, if any); (b) management’s evaluation of the significance of those conditions or events in relation to the entity’s ability to meet its obligations; and (c) management’s plans that are intended to mitigate the conditions or events that raise substantial doubt, or that did alleviate substantial doubt, about the entity’s ability to continue as a going concern.  If substantial doubt has not been alleviated, these disclosures should become more extensive in subsequent reporting periods as additional information becomes available.  In the period that substantial doubt no longer exists (before or after considering management’s plans), management should disclose how the principal conditions and events that originally gave rise to substantial doubt have been resolved.  The ASU applies prospectively to all entities for annual periods ending after December 15, 2016, and to annual and interim periods thereafter.  Early adoption is permitted.  The Partnership is currently evaluating the effect that this ASU will have on its financial statements.   In May 2014, the FASB issued Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers (ASU 2014-09), which supersedes nearly all existing revenue recognition guidance under U.S. GAAP. The core principle of ASU 2014-09 is to recognize revenues when promised goods or services are transferred to customers in an amount that reflects the consideration to which an entity expects to be entitled for those goods or services. ASU 2014-09 defines a five step process to achieve this core principle and, in doing so, more judgment and estimates may be required within the revenue recognition process than are required under existing U.S. GAAP. The standard is effective for annual periods beginning after December 15, 2017, and interim periods therein, using either of the following transition methods: (i) a full retrospective approach reflecting the application of the standard in each prior reporting period with the option to elect certain practical expedients, or (ii) a retrospective approach with the cumulative effect of initially adopting ASU 2014-09 recognized at the date of adoption (which includes additional footnote disclosures).  The Partnership is currently evaluating the effect that this ASU will have on its financial statements.

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt solid">At September 30, 2016</td> <td style="border-bottom: black 1pt solid"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Balance</td> <td style="border-bottom: black 1pt solid"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 90%">Total bank balance</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 7%; text-align: right">2,000</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt solid">FDIC insured</td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">(2,000</td> <td style="border-bottom: black 1pt solid">)</td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt double">Uninsured amount</td> <td style="border-bottom: black 1.5pt double"> </td> <td style="border-bottom: black 1.5pt double">$</td> <td style="border-bottom: black 1.5pt double; text-align: right">-</td> <td style="border-bottom: black 1.5pt double"> </td></tr> </table>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt solid">Periods Ended December 31, </td> <td style="border-bottom: black 1pt solid"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Amount</td> <td style="border-bottom: black 1pt solid"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 90%">Three months ended December 31, 2016</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 7%; text-align: right">131,000</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom"> <td>Year Ended December 31, 2017</td> <td> </td> <td> </td> <td style="text-align: right">198,000</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Year Ended December 31, 2018</td> <td> </td> <td> </td> <td style="text-align: right">85,000</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt solid">Year Ended December 31, 2019</td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">12,000</td> <td style="border-bottom: black 1pt solid"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt double"> </td> <td style="border-bottom: black 1.5pt double"> </td> <td style="border-bottom: black 1.5pt double">$</td> <td style="border-bottom: black 1.5pt double; text-align: right">426,000</td> <td style="border-bottom: black 1.5pt double"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> </table> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">September 30, 2016</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">December31, 2015</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 80%">Total minimum lease payments to be received</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 7%; text-align: right">64,000</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 7%; text-align: right">92,000</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom"> <td>Estimated residual value of leased equipment (unguaranteed)</td> <td> </td> <td> </td> <td style="text-align: right">17,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">17,000</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Less: unearned income</td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">(6,000</td> <td style="padding-bottom: 1.5pt">)</td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">(11,000</td> <td style="padding-bottom: 1.5pt">)</td></tr> <tr style="vertical-align: bottom"> <td>Net investment in finance leases</td> <td style="border-bottom: black 1.5pt double"> </td> <td style="border-bottom: black 1.5pt double">$</td> <td style="border-bottom: black 1.5pt double; text-align: right">75,000</td> <td style="padding-bottom: 3pt"> </td> <td style="border-bottom: black 1.5pt double"> </td> <td style="border-bottom: black 1.5pt double">$</td> <td style="border-bottom: black 1.5pt double; text-align: right">98,000</td> <td style="padding-bottom: 3pt"> </td></tr> </table> <table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt solid; font: 12pt Times New Roman, Times, Serif">Risk Level</td> <td style="border-bottom: black 1pt solid; font: 12pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font: 12pt Times New Roman, Times, Serif; text-align: center">Percent of Total</td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td></tr> <tr> <td style="vertical-align: bottom; width: 90%; font: 12pt Times New Roman, Times, Serif">Low</td> <td style="vertical-align: bottom; font: 12pt Times New Roman, Times, Serif; text-align: right">    -%</td> <td> </td> <td> </td> <td style="width: 1%"> </td></tr> <tr> <td style="vertical-align: bottom; font: 12pt Times New Roman, Times, Serif">Moderate-Low</td> <td style="vertical-align: bottom; font: 12pt Times New Roman, Times, Serif; text-align: right">    -%</td> <td> </td> <td> </td> <td> </td></tr> <tr> <td style="vertical-align: bottom; font: 12pt Times New Roman, Times, Serif">Moderate</td> <td style="vertical-align: bottom; font: 12pt Times New Roman, Times, Serif; text-align: right">    -%</td> <td> </td> <td> </td> <td> </td></tr> <tr> <td style="vertical-align: bottom; font: 12pt Times New Roman, Times, Serif">Moderate-High</td> <td style="vertical-align: bottom; font: 12pt Times New Roman, Times, Serif; text-align: right">    100%</td> <td> </td> <td> </td> <td> </td></tr> <tr> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; font: 12pt Times New Roman, Times, Serif">High</td> <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; font: 12pt Times New Roman, Times, Serif; text-align: right">    -%</td> <td> </td> <td> </td> <td> </td></tr> <tr> <td style="vertical-align: bottom; border-bottom: black 1.5pt double; font: 12pt Times New Roman, Times, Serif">Net finance lease receivable</td> <td style="vertical-align: bottom; border-bottom: black 1.5pt double; font: 12pt Times New Roman, Times, Serif; text-align: right">    100%</td> <td> </td> <td> </td> <td> </td></tr> </table> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Amount</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 90%">Three months ended December 31, 2016</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 7%; text-align: right">9,000</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom"> <td>2017</td> <td> </td> <td> </td> <td style="text-align: right">33,000</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>2018</td> <td> </td> <td> </td> <td style="text-align: right">20,000</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt solid">2019</td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">2,000</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt double">Total</td> <td style="border-bottom: black 1.5pt double"> </td> <td style="border-bottom: black 1.5pt double">$</td> <td style="border-bottom: black 1.5pt double; text-align: right">64,000</td> <td style="padding-bottom: 3pt"> </td></tr> </table>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td>Nine months ended September 30,</td> <td> </td> <td colspan="2" style="text-align: center">2016</td> <td> </td> <td> </td> <td colspan="2" style="text-align: center">2015</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>   Reimbursable Expenses</td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 80%">The General Partner and its affiliates are entitled to reimbursement by the Partnership for the cost of goods, supplies or services obtained and used by the General Partner in connection with the administration and operation of the Partnership from third parties unaffiliated with the General Partner. In addition, the General Partner and its affiliates are entitled to reimbursement of certain expenses incurred by the General Partner and its affiliates in connection with the administration and operation of the Partnership.  For the nine months ended September 30, 2016 and 2015, the General Partner waived certain reimbursable expenses due to it by the Partnership.  For the nine months ended September 30, 2016 “Other LP” expense was charged to the Partnership of approximately $98,000. For the nine months ended September 30, 2015, no “Other LP” expense was charged to the Partnership and the Fund was allocated approximately $11,000 from CCC and recorded it as a reduction in operating expenses (see Note 7).</td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="width: 1%; border-bottom: black 1pt solid">$</td> <td style="width: 7%; border-bottom: black 1pt solid; text-align: right">308,000</td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="width: 1%; border-bottom: black 1pt solid">$</td> <td style="width: 7%; border-bottom: black 1pt solid; text-align: right">91,000</td> <td style="width: 1%; padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-decoration: underline">Equipment Acquisition Fee</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>The General Partner earned an equipment acquisition fee of 4% of the purchase price of each item of equipment purchased as compensation for the negotiation of the acquisition of the equipment and lease thereof or sale under a conditional sales contract. At September 30, 2016, all prepaid equipment acquisition fees were earned by the General Partner. For the nine months ended September 30, 2016 and 2015, approximately $8,000 and $12,000 of acquisition fees were waived by the General Partner, respectively.</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid">$</td> <td style="border-bottom: black 1pt solid; text-align: right">-</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid">$</td> <td style="border-bottom: black 1pt solid; text-align: right">-</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-decoration: underline">Debt Placement Fee</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>As compensation for arranging term debt to finance our acquisition of equipment, we will pay the general partner a fee equal to one percent of such indebtedness; provided, however, that such fee shall be reduced to the extent we incur such fees to third parties unaffiliated with the general partner or the lender with respect to such indebtedness. No such fee will be paid with respect to borrowings from the general partner or its affiliates. We intend to initially acquire leases on an all cash basis with the proceeds of this offering, but may borrow funds after the offering proceeds have been invested. The amount we borrow, and therefore the amount of the fee, will depend upon interest rates at the time of a loan, and the amount of leverage we determine is appropriate at the time. We do not intend to use more than 30% leverage overall in our portfolio. Fees will increase as the amount of leverage we use increases, and as turnover in the portfolio increases and additional equipment is purchased using leverage. For both nine month periods ending September 30, 2016 and 2015, the General Partner earned but waived approximately $2,000 of debt placement fees.</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid">$</td> <td style="border-bottom: black 1pt solid; text-align: right">-</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid">$</td> <td style="border-bottom: black 1pt solid; text-align: right">-</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-decoration: underline">Equipment Management Fee</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>The General Partner is entitled to be paid for managing the equipment portfolio a monthly fee equal to the lesser of (i) the fees which would be charged by an independent third party for similar services for similar equipment or (ii) the sum of (a) two percent of (1) the gross lease revenues attributable to equipment which is subject to full payout net leases which contain net lease provisions plus (2) the purchase price paid on conditional sales contracts as received by the Partnership and (b) 5% of the gross lease revenues attributable to equipment which is subject to operating leases. In an effort to increase future cash flow for the fund our General Partner had elected to reduce the percentage of equipment management fees paid to it from 5% to 2.5% of the gross lease revenues attributable to equipment which is subject to operating leases. The reduction was effective beginning in July 2010 and remained in effect for the nine months ended September 30, 2016 and 2015. For the nine months ended September 30, 2016, equipment management fees of approximately $9,000 were earned but were waived by the General Partner.</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid">$</td> <td style="border-bottom: black 1pt solid; text-align: right">5,000</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid">$</td> <td style="border-bottom: black 1pt solid; text-align: right">18,000</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-decoration: underline">Equipment liquidation fee</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>With respect to each item of equipment sold by the General Partner (other than in connection with a conditional sales contract), a fee equal to the lesser of (i) 50% of the competitive equipment sale commission or (ii) three percent of the sales price for such equipment is payable to the General Partner. The payment of such fee is subordinated to the receipt by the limited partners of (i) a return of their net capital contributions and a 10% per annum cumulative return, compounded daily, on adjusted capital contributions and (ii) the net disposition proceeds from such sale in accordance with the Partnership Agreement. Such fee will be reduced to the extent any liquidation or resale fees are paid to unaffiliated parties. During the nine months ended September 30, 2016 and 2015, the General Partner waived approximately $1,000 and $1,000 of equipment liquidation fees, respectively.</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid">$</td> <td style="border-bottom: black 1pt solid; text-align: right">-</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid">$</td> <td style="border-bottom: black 1pt solid; text-align: right">-</td> <td style="padding-bottom: 1.5pt"> </td></tr> </table>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">September 30, 2016</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">December 31, 2015</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 80%">Installment note payable to bank; interest at 4.23% due in quarterly installments of $12,780, including interest, with final payment in July 2016</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 7%; text-align: right">-</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 7%; text-align: right">38,000</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom"> <td>Installment note payable to bank; interest at 5.50%, due in monthly installments of $7,910, including interest, with final payment in August 2016</td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">62,000</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Installment note payable to bank; interest at 4.23%, due in quarterly installments of $6,153, including interest, with final payment in August 2016</td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">18,000</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Installment notes payable to bank; interest at 6.00%, due in monthly installments ranging from $152 to $1,321, including interest, with final payment in October 2016</td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">10,000</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Installment note payable to bank; interest at 4.23%, due in quarterly installments of $2,740, including interest, with final payment in December 2016</td> <td> </td> <td> </td> <td style="text-align: right">3,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">11,000</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Installment note payable to bank; interest at 4.23%, due in quarterly installments of $478, including interest, with final payment in February 2017</td> <td> </td> <td> </td> <td style="text-align: right">2,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">5,000</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Installment notes payable to bank; interest at 4.23%, due in quarterly installments ranging from $951 to $1,327, including interest, with final payment in March 2017</td> <td> </td> <td> </td> <td style="text-align: right">4,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">11,000</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Installment note payable to bank; interest at 4.85%, due in monthly installments of $922, including interest, with final payment in March 2017</td> <td> </td> <td> </td> <td style="text-align: right">5,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">13,000</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Installment note payable to bank; interest at 1.60%, due in monthly installments of $2,286, including interest, with final payment in May 2017</td> <td> </td> <td> </td> <td style="text-align: right">18,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">38,000</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Installment note payable to bank; interest at 4.23%, due in quarterly installments of $1,991, including interest, with final payment in June 2017</td> <td> </td> <td> </td> <td style="text-align: right">6,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">12,000</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Installment note payable to bank; interest at 4.23%, due in quarterly installments of $2,711, including interest, with final payment in May 2017</td> <td> </td> <td> </td> <td style="text-align: right">8,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">16,000</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Installment notes payable to bank; interest at 6.00%, due in monthly installments ranging from $132 to $663, including interest, with final payment in August 2017</td> <td> </td> <td> </td> <td style="text-align: right">6,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">12,000</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Installment note payable to bank; interest at 4.85%, due in quarterly installments of $1,751, including interest, with final payment in September 2017</td> <td> </td> <td> </td> <td style="text-align: right">7,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">12,000</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Installment note payable to bank; interest at 4.88%, due in quarterly installments of $1,852, including interest, with final payment in October 2017</td> <td> </td> <td> </td> <td style="text-align: right">23,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">39,000</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Installment note payable to bank; interest at 4.23%, due in quarterly installments of $9,663, including interest, with final payment in February 2018</td> <td> </td> <td> </td> <td style="text-align: right">56,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">82,000</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Installment notes payable to bank; interest at 4.23%, due in quarterly installments of $278, including interest, with final payment in March 2018</td> <td> </td> <td> </td> <td style="text-align: right">3,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">5,000</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Installment notes payable to bank; interest at 4.23%, due in quarterly installments of $278, including interest, with final payment in April 2018</td> <td> </td> <td> </td> <td style="text-align: right">6,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">8,000</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Installment note payable to bank; interest at 4.23% due in quarterly installments of $2,797, including interest, with final payment in June 2018</td> <td> </td> <td> </td> <td style="text-align: right">19,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">26,000</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Installment note payable to bank; interest at 4.23% due in quarterly installments of $296 to $458, including interest, with final payment in September 2018</td> <td> </td> <td> </td> <td style="text-align: right">6,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">5,000</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Installment notes payable to bank; interest at 6.00% due in monthly installments ranging from $132 to $1,479, including interest, with final payment in September 2018</td> <td> </td> <td> </td> <td style="text-align: right">26,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">38,000</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Installment notes payable to bank; interest at 6.00%, due in monthly installments ranging from $803 to $1,216, including interest, with final payment in February 2019</td> <td> </td> <td> </td> <td style="text-align: right">32,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">41,000</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> Installment notes payable to bank; interest at 4.23%, due in quarterly installments of $458, including interest, with final payment in October 2018</td> <td> </td> <td> </td> <td style="text-align: right">12,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Installment note payable to bank; interest at 4.23% due in quarterly installments of $208, including interest, with final payment in November 2018</td> <td> </td> <td> </td> <td style="text-align: right">2,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Installment note payable to bank; interest at 1.80% due in monthly installments of $2,116, including interest, with final payment in February 2019</td> <td> </td> <td> </td> <td style="text-align: right">60,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Installment note payable to bank; interest at 1.80% due in monthly installments of $175, including interest, with final payment in March 2019</td> <td> </td> <td> </td> <td style="text-align: right">5,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt solid">Installment note payable to bank; interest at 1.80% due in monthly installments ranging from $121 to $175, including interest, with final payment in April 2019</td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">14,000</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">-</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt double"> </td> <td style="border-bottom: black 1.5pt double"> </td> <td style="border-bottom: black 1.5pt double">$</td> <td style="border-bottom: black 1.5pt double; text-align: right">323,000</td> <td style="padding-bottom: 3pt"> </td> <td style="border-bottom: black 1.5pt double"> </td> <td style="border-bottom: black 1.5pt double">$</td> <td style="border-bottom: black 1.5pt double; text-align: right">502,000</td> <td style="padding-bottom: 3pt"> </td></tr> </table> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Amount</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 90%">Three months ended December 31, 2016</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 7%; text-align: right">59,000</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom"> <td>Year ended December 31, 2017</td> <td> </td> <td> </td> <td style="text-align: right">178,000</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Year ended December 31, 2018</td> <td> </td> <td> </td> <td style="text-align: right">78,000</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt solid">Year ended December 31, 2019</td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">8,000</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt double"> </td> <td style="border-bottom: black 1.5pt double"> </td> <td style="border-bottom: black 1.5pt double">$</td> <td style="border-bottom: black 1.5pt double; text-align: right">323,000</td> <td style="padding-bottom: 3pt"> </td></tr> </table>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt solid">Nine months ended September 30,</td> <td style="border-bottom: black 1pt solid"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">2016</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">2015</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 80%; border-bottom: black 1.5pt solid">Lease revenue net of interest expense on notes payable realized as a result of direct payment of principal by lessee to bank</td> <td style="width: 1%; border-bottom: black 1pt solid"> </td> <td style="width: 1%; border-bottom: black 1pt solid">$</td> <td style="width: 7%; border-bottom: black 1pt solid; text-align: right">296,000</td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="width: 1%; border-bottom: black 1pt solid"> </td> <td style="width: 1%; border-bottom: black 1pt solid">$</td> <td style="width: 7%; border-bottom: black 1pt solid; text-align: right">311,000</td> <td style="width: 1%; padding-bottom: 1.5pt"> </td></tr> </table>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td>Nine months ended September 30,</td> <td style="border-bottom: black 1pt solid"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">2016</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">2015</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 80%">Debt assumed in conjunction with purchase of equipment</td> <td style="width: 1%; border-bottom: black 1pt solid"> </td> <td style="width: 1%; border-bottom: black 1pt solid">$</td> <td style="width: 7%; border-bottom: black 1pt solid; text-align: right">118,000</td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="width: 1%; border-bottom: black 1pt solid"> </td> <td style="width: 1%; border-bottom: black 1pt solid">$</td> <td style="width: 7%; border-bottom: black 1pt solid; text-align: right">126,000</td> <td style="width: 1%; padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td>Accrual for purchase of lease equipment acquired, but funded in October</td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid">$</td> <td style="border-bottom: black 1pt solid; text-align: right">-</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid">$</td> <td style="border-bottom: black 1pt solid; text-align: right">39,000</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td>Forgiveness of related party payables recorded as a capital contribution</td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid">$</td> <td style="border-bottom: black 1pt solid; text-align: right">-</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid">$</td> <td style="border-bottom: black 1pt solid; text-align: right">20,000</td> <td style="padding-bottom: 1.5pt"> </td></tr> </table>

-2000

2000

131000

198000

85000

12000

426000

0.00 0.00 0.00 1.00 0.00 1.00

9000

33000

20000

2000

64000

0 0 0 0 308000 91000 0 0 0 0 5000 0

Installment note payable to bank; interest at 4.23% due in quarterly installments of $12,780, including interest, with final payment in July 2016

Installment note payable to bank; interest at 5.50%, due in monthly installments of $7,910, including interest, with final payment in August 2016

Installment note payable to bank; interest at 4.23%, due in quarterly installments of $6,153, including interest, with final payment in August 2016

Installment notes payable to bank; interest at 6.00%, due in monthly installments ranging from $152 to $1,321, including interest, with final payment in October 2016

Installment note payable to bank; interest at 4.23%, due in quarterly installments of $2,740, including interest, with final payment in December 2016

Installment note payable to bank; interest at 4.23%, due in quarterly installments of $478, including interest, with final payment in February 2017

Installment notes payable to bank; interest at 4.23%, due in quarterly installments ranging from $951 to $1,327, including interest, with final payment in March 2017

Installment note payable to bank; interest at 4.85%, due in monthly installments of $922, including interest, with final payment in March 2017

Installment note payable to bank; interest at 1.60%, due in monthly installments of $2,286, including interest, with final payment in May 2017

Installment note payable to bank; interest at 4.23%, due in quarterly installments of $1,991, including interest, with final payment in June 2017

Installment note payable to bank; interest at 4.23%, due in quarterly installments of $2,711, including interest, with final payment in May 2017

Installment notes payable to bank; interest at 6.00%, due in monthly installments ranging from $132 to $663, including interest, with final payment in August 2017

Installment note payable to bank; interest at 4.85%, due in quarterly installments of $1,751, including interest, with final payment in September 2017

Installment note payable to bank; interest at 4.88%, due in quarterly installments of $1,852, including interest, with final payment in October 2017

Installment note payable to bank; interest at 4.23%, due in quarterly installments of $9,663, including interest, with final payment in February 2018

Installment notes payable to bank; interest at 4.23%, due in quarterly installments of $278, including interest, with final payment in March 2018

Installment notes payable to bank; interest at 4.23%, due in quarterly installments of $278, including interest, with final payment in April 2018

Installment note payable to bank; interest at 4.23% due in quarterly installments of $2,797, including interest, with final payment in June 2018

Installment note payable to bank; interest at 4.23% due in quarterly installments of $296 to $458, including interest, with final payment in September 2018

Installment notes payable to bank; interest at 6.00% due in monthly installments ranging from $132 to $1,479, including interest, with final payment in September 2018

Installment notes payable to bank; interest at 6.00%, due in monthly installments ranging from $803 to $1,216, including interest, with final payment in February 2019

Installment notes payable to bank; interest at 4.23%, due in quarterly installments of $458, including interest, with final payment in

Installment note payable to bank; interest at 4.23% due in quarterly installments of $208, including interest, with final payment in November 2018

Installment note payable to bank; interest at 1.80% due in monthly installments of $2,116, including interest, with final payment in February 2019

Installment note payable to bank; interest at 1.80% due in monthly installments of $175, including interest, with final payment in March 2019

Installment note payable to bank; interest at 1.80% due in monthly installments ranging from $121 to $175, including interest, with final payment in April 2019

59000

178000

78000

8000

323000

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Disclosure - Information Technology, Medical Technology, Telecommunications Technology, Inventory Management Equipment (Details 2) link:presentationLink link:calculationLink link:definitionLink 00000025 - Disclosure - Information Technology, Medical Technology, Telecommunications Technology, Inventory Management Equipment (Details 3) link:presentationLink link:calculationLink link:definitionLink 00000026 - Disclosure - Information Technology, Medical Technology, Telecommunications Technology, Inventory Management Equipment (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 00000027 - Disclosure - Related Party Transactions (Details) link:presentationLink link:calculationLink link:definitionLink 00000028 - Disclosure - Notes Payable (Details) link:presentationLink link:calculationLink link:definitionLink 00000029 - Disclosure - Notes Payable (Details 1) link:presentationLink link:calculationLink link:definitionLink 00000030 - Disclosure - Notes Payable (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 00000031 - Disclosure - Supplemental Cash Flow Information (Details) link:presentationLink link:calculationLink link:definitionLink 00000032 - Disclosure - Supplemental Cash Flow Information (Details 1) link:presentationLink link:calculationLink link:definitionLink 00000033 - Disclosure - Supplemental Cash Flow Information (Details Narrative) link:presentationLink link:calculationLink link:definitionLink EX-101.CAL 8 fil-20160930_cal.xml XBRL TAXONOMY EXTENSION CALCULATION LINKBASE EX-101.DEF 9 fil-20160930_def.xml XBRL TAXONOMY EXTENSION DEFINITION LINKBASE EX-101.LAB 10 fil-20160930_lab.xml XBRL TAXONOMY EXTENSION LABEL LINKBASE General Partners Equity Components [Axis] Limited Partners {1} Note 1 Debt Instrument [Axis] Note 2 Note 3 Note 4 Note 5 Note 6 Note 7 Note 8 Note 9 Note 10 Note 11 Note 12 Note 13 Note 14 Note 15 Note 16 Note 17 Note 18 Note 19 Note 20 Note 21 Note 22 Note 23 Note 24 Note 25 Note 26 Document and Entity Information: Entity Registrant Name Document Type Document Period End Date Trading Symbol Amendment Flag Entity Central Index Key Current Fiscal Year End Date Entity Common Stock, Shares Outstanding Entity Filer Category Entity Current Reporting Status Entity Voluntary Filers Entity Well-known Seasoned Issuer Document Fiscal Year Focus Document Fiscal Period Focus Entity Incorporation, State Country Name Statement of Financial Position [Abstract] ASSETS Current Assets Cash and cash equivalents Lease income receivable, net of reserve of approximately $10,000 at September 30, 2016 and December 31, 2015 Accounts receivable, Commonwealth Capital Corp, net Other receivables Prepaid expenses Current Assets Net investment in finance leases Equipment, at cost Accumulated depreciation Technology equipment, net Total Assets LIABILITIES AND PARTNERS' CAPITAL LIABILITIES Accounts payable Accounts payable, CIGF, Inc., net Accounts Payable - Commonwealth Capital Corp., net Other accrued expenses Unearned lease income Notes payable Total Liabilities PARTNERS' CAPITAL General Partner Limited Partners Total Partners' Capital Total Liabilities and Partners' Capital Reserve for doubtful lease income receivable Income Statement [Abstract] Revenue Lease Interest and other Gain on sale of equipment Total revenue and gain on sale of equipment Expenses Operating, excluding depreciation and amortization Equipment management fee, General Partner Interest Depreciation Amortization of equipment acquisition costs and deferred expenses Loss on sale of equipment Total expenses Net loss Net loss allocated to Limited Partners Net loss per equivalent Limited Partnership unit Weighted average number of equivalent Limited Partnership units outstanding during the period Statement [Table] Statement [Line Items] Partners' Capital Partners' Capital Account, Units Net loss Distributions Partners' Capital Partners' Capital Account, Units Statement of Cash Flows [Abstract] Cash flows from operating activities Net cash provided by (used in) operating activities Cash flows from investing activities Capital expenditures Purchase of finance leases Payments from finance leases Net proceeds from the sale of equipment Net cash provided by (used in) investing activities Cash flows from financing activities Distributions to partners Payments on payable to Affiliate Net cash used in financing activities Net decrease in cash and cash equivalents Cash and cash equivalents beginning of period Cash and cash equivalents end of period Disclosure Text Block [Abstract] Business Summary of Significant Accounting Policies Information and other Technology, Inventory Management Equipment and other Capital Equipment Related Party Transactions Notes Payable Supplemental Cash Flow Information Commitments and Contingencies Policy Text Block [Abstract] Basis of Presentation Recently Adopted Accounting Pronouncements Disclosure of Fair Value of Financial Instruments Forgiveness of Related Party Payables Cash and cash equivalents Recent Accounting Pronouncements Table Text Block Supplement [Abstract] Schedule of Cash and Cash Equivalents Schedule of future minimum rentals on non-cancellable operating leases Net investment in direct financing leases Finance lease risk level Schedule of future minimum rentals on non-cancelable direct financing leases Schedule of Related Party Transactions Notes Payable Aggregate maturities of notes payable Other noncash activities Noncash investing and financing activities Text Block [Abstract] Total bank balance FDIC insured Uninsured amount Three months ended December 31, 2016 Year Ended December 31, 2017 Year Ended December 31, 2018 Year Ended December 31, 2019 Total Total minimum lease payments to be received Estimated residual value of leased equipment (unguaranteed) Less: unearned income Initial direct costs finance leases Net investment in finance leases Low Moderate-Low Moderate Moderate-High High Net finance lease receivable Three months ended December 31, 2016 2017 2018 2019 Total Remarketing Fees Incurred Equipment Shared Total Shared Equipment Debt Shared Outstanding Debt Total Other LP Expense Reimbursable Expenses Equipment acquisition fee earned by General Partner from operating leases Acquisition fees waived related to leases, Affiliate Equipment Acquisition Fees Debt placement fees waived Debt placement fees Equipment Management Fees waived related to operating leases, Affiliate Equipment Management Fee Equipment liquidation fees waived Equipment liquidation fee Debt Instrument, Description Long-term Debt, Gross Three months ended December 31, 2016 Year ended December 31, 2017 Year ended December 31, 2018 Year ended December 31, 2019 Long-term Debt Carrying Value - Equipment - Notes Payable Lease revenue net of interest expense on notes payable realized as a result of direct payment of principal by lessee to bank EX-101.PRE 11 fil-20160930_pre.xml XBRL TAXONOMY EXTENSION PRESENTATION LINKBASE XML 12 R1.htm IDEA: XBRL DOCUMENT

Document and Entity Information	9 Months Ended
Document and Entity Information	Sep. 30, 2016 shares
Document and Entity Information:
Entity Registrant Name	COMMONWEALTH INCOME & GROWTH FUND V
Document Type	10-Q
Document Period End Date	Sep. 30, 2016
Trading Symbol	cigf5
Amendment Flag	false
Entity Central Index Key	0001253347
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding	1,236,608
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Document Fiscal Year Focus	2016
Document Fiscal Period Focus	Q3
Entity Incorporation, State Country Name	Commonwealth of Pennsylvania

XML 13 R2.htm IDEA: XBRL DOCUMENT

Condensed Balance Sheets - USD ($)	Sep. 30, 2016	Dec. 31, 2015
Current Assets
Cash and cash equivalents	$ 1,001	$ 51,344
Lease income receivable, net of reserve of approximately $10,000 at September 30, 2016 and December 31, 2015	113,334	51,456
Accounts receivable, Commonwealth Capital Corp, net	0	24,704
Other receivables	9,667	8,500
Prepaid expenses	165	165
Current Assets	124,167	136,169
Net investment in finance leases	74,960	98,345
Equipment, at cost	6,728,695	7,277,433
Accumulated depreciation	(6,079,747)	(6,367,333)
Technology equipment, net	648,948	910,100
Total Assets	848,075	1,144,614
LIABILITIES
Accounts payable	122,980	112,238
Accounts payable, CIGF, Inc., net	152,748	382,664
Accounts Payable - Commonwealth Capital Corp., net	320,700	0
Other accrued expenses	6,458	10,108
Unearned lease income	30,109	34,378
Notes payable	323,822	501,545
Total Liabilities	956,817	1,040,933
PARTNERS' CAPITAL
General Partner	1,000	1,000
Limited Partners	(109,742)	102,681
Total Partners' Capital	(108,742)	103,681
Total Liabilities and Partners' Capital	$ 848,075	$ 1,144,614

XML 14 R3.htm IDEA: XBRL DOCUMENT

Condensed Balance Sheets (Parenthetical) - USD ($)	Sep. 30, 2016	Dec. 31, 2015
Statement of Financial Position [Abstract]
Reserve for doubtful lease income receivable	$ 10,000	$ 10,000

XML 15 R4.htm IDEA: XBRL DOCUMENT

Condensed Statements of Operations - USD ($)	3 Months Ended		9 Months Ended
Condensed Statements of Operations - USD ($)	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Revenue
Lease	$ 179,717	$ 214,132	$ 537,534	$ 707,980
Interest and other	1,407	2,099	4,869	6,922
Gain on sale of equipment	0	1,485	35,000	776
Total revenue and gain on sale of equipment	181,124	217,716	577,403	715,678
Expenses
Operating, excluding depreciation and amortization	97,145	19,996	322,888	86,572
Equipment management fee, General Partner	0	5,542	4,633	18,238
Interest	3,978	5,244	14,276	17,302
Depreciation	126,083	244,727	447,548	741,106
Amortization of equipment acquisition costs and deferred expenses	0	0	0	3,195
Loss on sale of equipment	491	0	0	0
Total expenses	227,697	275,509	789,345	866,413
Net loss	(46,573)	(57,793)	(211,942)	(150,735)
Net loss allocated to Limited Partners	$ (46,573)	$ (57,793)	$ (211,942)	$ (150,735)
Net loss per equivalent Limited Partnership unit	$ (0.04)	$ (0.05)	$ (0.17)	$ (0.12)
Weighted average number of equivalent Limited Partnership units outstanding during the period	1,236,608	1,236,608	1,236,608	1,236,608

XML 16 R5.htm IDEA: XBRL DOCUMENT

Condensed Statement of Partners' Capital - 9 months ended Sep. 30, 2016 - USD ($)	General Partners	Limited Partners {1}	Total
Partners' Capital at Dec. 31, 2015	$ 1,000	$ 102,681	$ 103,681
Partners' Capital Account, Units at Dec. 31, 2015	50	1,236,608
Net loss		$ (211,942)	(211,942)
Distributions		(481)	(481)
Partners' Capital at Sep. 30, 2016	$ 1,000	$ (109,742)	$ (108,742)
Partners' Capital Account, Units at Sep. 30, 2016	50	1,236,608

XML 17 R6.htm IDEA: XBRL DOCUMENT

Condensed Statements of Cash Flow - USD ($)	9 Months Ended
Condensed Statements of Cash Flow - USD ($)	Sep. 30, 2016	Sep. 30, 2015
Cash flows from operating activities
Net cash provided by (used in) operating activities	$ (44,756)	$ 144,744
Cash flows from investing activities
Capital expenditures	(74,089)	(89,602)
Purchase of finance leases	0	(36,795)
Payments from finance leases	28,170	26,946
Net proceeds from the sale of equipment	40,813	29,390
Net cash provided by (used in) investing activities	(5,106)	(70,061)
Cash flows from financing activities
Distributions to partners	(481)	(183,484)
Net cash used in financing activities	(481)	(183,484)
Net decrease in cash and cash equivalents	(50,343)	(108,801)
Cash and cash equivalents beginning of period	51,344	118,212
Cash and cash equivalents end of period	$ 1,001	$ 9,411

XML 18 R7.htm IDEA: XBRL DOCUMENT

Business

9 Months Ended

Sep. 30, 2016

Disclosure Text Block [Abstract]

Business

XML 19 R8.htm IDEA: XBRL DOCUMENT

Summary of Significant Accounting Policies

9 Months Ended

Sep. 30, 2016

Disclosure Text Block [Abstract]

Summary of Significant Accounting Policies

Recently Adopted Accounting Pronouncements

In June 2015, the FASB issued Accounting Standards Update No. 2015-10, Technical Corrections and Improvements- Transition guidance varies based on the amendments in this Update. The amendments in this Update that require transition guidance are effective for all entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015. Early adoption is permitted, including adoption in an interim period. All other amendments will be effective upon the issuance of this Update. The Partnership is currently evaluating the effect that this ASU will have on its financial statements. This was adopted January 1, 2016; however, adoption of this ASU had no impact on the Partnership’s financial statements during the nine months ended September 30, 2016.

In January 2015, the FASB issued Accounting Standards Update No. 2015-01, Income Statement—Extraordinary and Unusual Items (Subtopic 225-20): Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items. Effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015. A reporting entity may apply the amendments prospectively. A reporting entity also may apply the amendments retrospectively to all prior periods presented in the financial statements. Early adoption is permitted provided that the guidance is applied from the beginning of the fiscal year of adoption. The effective date is the same for both public business entities and all other entities. The Partnership is currently evaluating the effect that this ASU will have on its financial statements. This was adopted January 1, 2016; however, adoption of this ASU had no impact on the Partnership’s financial statements since there were no extraordinary and unusual items to report during the nine months ended September 30, 2016.

Disclosure of Fair Value of Financial Instruments

Forgiveness of Related Party Payables

In accordance with ASC Topic 470-50 Debt Modifications and Extinguishments, the Partnership accounts for forgiveness of related party payables as Partners' capital transactions.

Cash and cash equivalents

We consider cash equivalents to be highly liquid investments with the original maturity dates of 90 days or less.

*At September 30, 2016*	*Balance*
Total bank balance	$	2,000
FDIC insured		(2,000	)
Uninsured amount	$	-

Recent Accounting Pronouncements

In August 2016, the FASB issued Accounting Standards Update 2016-15—Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments- The amendments in this Update apply to all entities, including both business entities and not-for-profit entities that are required to present a statement of cash flows under Topic 230. The amendments in this Update are effective for public business entities for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2018, and interim periods within fiscal years beginning after December 15, 2019. Early adoption is permitted, including adoption in an interim period. The Partnership is currently evaluating the effect that this ASU will have on its financial statements.

In March, April and May 2016, the FASB issued Accounting Standards Update- Revenue from Contracts with Customers (Topic 606): No. 2016-12, Narrow-Scope Improvements and Practical Expedients, No. 2016-10, Identifying Performance Obligations and Licensing and No. 2016-08, Principal versus Agent Considerations (Reporting Revenue Gross versus Net, respectively. The amendments in this Update affect the guidance in Accounting Standards Update 2014-09, Revenue from Contracts with Customers (Topic 606), which is not yet effective. The effective date and transition requirements for the amendments in this Update are the same as the effective date and transition requirements for Topic 606 (and any other Topic amended by Update 2014-09). Accounting Standards Update 2015-14, Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date, defers the effective date of Update 2014-09 by one year. Public business entities, certain not-for-profit entities, and certain employee benefit plans should apply the guidance in Update 2014-09 to annual reporting periods beginning after December 15, 2017, including interim reporting periods within that reporting period. Earlier application is permitted only as of annual reporting periods beginning after December 15, 2016, including interim reporting periods within that reporting period. The Partnership is currently evaluating the effect that this ASU will have on its financial statements.

In January 2016, the FASB issued Accounting Standards Update No. 2016-01, Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities- the amendments in this Update are effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. For all other entities including not-for-profit entities and employee benefit plans within the scope of Topics 960 through 965 on plan accounting, the amendments in this Update are effective for fiscal years beginning after December 15, 2018, and interim periods within fiscal years beginning after December 15, 2019. All entities that are not public business entities may adopt the amendments in this Update earlier as of the fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. The Partnership is currently evaluating the effect that this ASU will have on its financial statements.

In August 2015, the FASB issued Accounting Standards Update No. 2015-14, Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date- The amendments in this Update defer the effective date of Update 2014-09 for all entities by one year. Public business entities, certain not-for-profit entities, and certain employee benefit plans should apply the guidance in Update 2014-09 to annual reporting periods beginning after December 15, 2017, including interim reporting periods within that reporting period. Earlier application is permitted only as of annual reporting periods beginning after December 15, 2016, including interim reporting periods within that reporting period. The Partnership is currently evaluating the effect that this ASU will have on its financial statements.

In August 2014, the FASB issued Accounting Standards Update No. 2014 -15, Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern, requires management to determine whether substantial doubt exists regarding the entity’s going concern presumption. If substantial doubt exists but is not alleviated by management’s plans, the footnotes must specifically state that “there is substantial doubt about the entity’s ability to continue as a going concern within one year after the financial statements are issued.” In addition, if substantial doubt exists, regardless of whether such doubt was alleviated, entities must disclose (a) principal conditions or events that raise substantial doubt about the entity’s ability to continue as a going concern (before consideration of management’s plans, if any); (b) management’s evaluation of the significance of those conditions or events in relation to the entity’s ability to meet its obligations; and (c) management’s plans that are intended to mitigate the conditions or events that raise substantial doubt, or that did alleviate substantial doubt, about the entity’s ability to continue as a going concern. If substantial doubt has not been alleviated, these disclosures should become more extensive in subsequent reporting periods as additional information becomes available. In the period that substantial doubt no longer exists (before or after considering management’s plans), management should disclose how the principal conditions and events that originally gave rise to substantial doubt have been resolved. The ASU applies prospectively to all entities for annual periods ending after December 15, 2016, and to annual and interim periods thereafter. Early adoption is permitted. The Partnership is currently evaluating the effect that this ASU will have on its financial statements.

In May 2014, the FASB issued Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers (ASU 2014-09), which supersedes nearly all existing revenue recognition guidance under U.S. GAAP. The core principle of ASU 2014-09 is to recognize revenues when promised goods or services are transferred to customers in an amount that reflects the consideration to which an entity expects to be entitled for those goods or services. ASU 2014-09 defines a five step process to achieve this core principle and, in doing so, more judgment and estimates may be required within the revenue recognition process than are required under existing U.S. GAAP. The standard is effective for annual periods beginning after December 15, 2017, and interim periods therein, using either of the following transition methods: (i) a full retrospective approach reflecting the application of the standard in each prior reporting period with the option to elect certain practical expedients, or (ii) a retrospective approach with the cumulative effect of initially adopting ASU 2014-09 recognized at the date of adoption (which includes additional footnote disclosures). The Partnership is currently evaluating the effect that this ASU will have on its financial statements.

XML 20 R9.htm IDEA: XBRL DOCUMENT

Information Technology, Medical Technology, Telecommunications Technology, Inventory Management Equipment (''Equipment'')

9 Months Ended

Sep. 30, 2016

Disclosure Text Block [Abstract]

Information and other Technology, Inventory Management Equipment and other Capital Equipment

The following is a schedule of future minimum rentals on non-cancellable operating leases at September 30, 2016:

*Periods Ended December 31,*	Amount
Three months ended December 31, 2016	$	131,000
Year Ended December 31, 2017		198,000
Year Ended December 31, 2018		85,000
Year Ended December 31, 2019		12,000
	$	426,000

Finance Leases:

The following lists the components of the net investment in direct financing leases at:

	September 30, 2016			December31, 2015
Total minimum lease payments to be received	$	64,000		$	92,000
Estimated residual value of leased equipment (unguaranteed)		17,000			17,000
Less: unearned income		(6,000	)		(11,000	)
Net investment in finance leases	$	75,000		$	98,000

The following table presents the credit risk profile, by creditworthiness category, of our direct finance lease receivables at September 30, 2016:

*Risk Level*		*Percent of Total*
Low	-%
Moderate-Low	-%
Moderate	-%
Moderate-High	100%
High	-%
Net finance lease receivable	100%

The following is a schedule of future minimum rentals on non-cancellable finance leases at September 30, 2016:

	Amount
Three months ended December 31, 2016	$	9,000
2017		33,000
2018		20,000
2019		2,000
Total	$	64,000

XML 21 R10.htm IDEA: XBRL DOCUMENT

Related Party Transactions

9 Months Ended

Sep. 30, 2016

Disclosure Text Block [Abstract]

Related Party Transactions

Receivables/Payables

During the nine months ended September 30, 2016 and 2015, CCC forgave approximately $0 and $20,000 of payables owed to it by the Partnership, respectively.

As of September 30, 2016 and December 2015, the Partnership’s related party receivables and payables are short term, unsecured, and non-interest bearing.

*Nine months ended September 30,*	*2016*		2015
Reimbursable Expenses
The General Partner and its affiliates are entitled to reimbursement by the Partnership for the cost of goods, supplies or services obtained and used by the General Partner in connection with the administration and operation of the Partnership from third parties unaffiliated with the General Partner. In addition, the General Partner and its affiliates are entitled to reimbursement of certain expenses incurred by the General Partner and its affiliates in connection with the administration and operation of the Partnership. For the nine months ended September 30, 2016 and 2015, the General Partner waived certain reimbursable expenses due to it by the Partnership. For the nine months ended September 30, 2016 “Other LP” expense was charged to the Partnership of approximately $98,000. For the nine months ended September 30, 2015, no “Other LP” expense was charged to the Partnership and the Fund was allocated approximately $11,000 from CCC and recorded it as a reduction in operating expenses (see Note 7).	$	308,000	$	91,000

Equipment Acquisition Fee
The General Partner earned an equipment acquisition fee of 4% of the purchase price of each item of equipment purchased as compensation for the negotiation of the acquisition of the equipment and lease thereof or sale under a conditional sales contract. At September 30, 2016, all prepaid equipment acquisition fees were earned by the General Partner. For the nine months ended September 30, 2016 and 2015, approximately $8,000 and $12,000 of acquisition fees were waived by the General Partner, respectively.	$	-	$	-

Debt Placement Fee
As compensation for arranging term debt to finance our acquisition of equipment, we will pay the general partner a fee equal to one percent of such indebtedness; provided, however, that such fee shall be reduced to the extent we incur such fees to third parties unaffiliated with the general partner or the lender with respect to such indebtedness. No such fee will be paid with respect to borrowings from the general partner or its affiliates. We intend to initially acquire leases on an all cash basis with the proceeds of this offering, but may borrow funds after the offering proceeds have been invested. The amount we borrow, and therefore the amount of the fee, will depend upon interest rates at the time of a loan, and the amount of leverage we determine is appropriate at the time. We do not intend to use more than 30% leverage overall in our portfolio. Fees will increase as the amount of leverage we use increases, and as turnover in the portfolio increases and additional equipment is purchased using leverage. For both nine month periods ending September 30, 2016 and 2015, the General Partner earned but waived approximately $2,000 of debt placement fees.	$	-	$	-

Equipment Management Fee
The General Partner is entitled to be paid for managing the equipment portfolio a monthly fee equal to the lesser of (i) the fees which would be charged by an independent third party for similar services for similar equipment or (ii) the sum of (a) two percent of (1) the gross lease revenues attributable to equipment which is subject to full payout net leases which contain net lease provisions plus (2) the purchase price paid on conditional sales contracts as received by the Partnership and (b) 5% of the gross lease revenues attributable to equipment which is subject to operating leases. In an effort to increase future cash flow for the fund our General Partner had elected to reduce the percentage of equipment management fees paid to it from 5% to 2.5% of the gross lease revenues attributable to equipment which is subject to operating leases. The reduction was effective beginning in July 2010 and remained in effect for the nine months ended September 30, 2016 and 2015. For the nine months ended September 30, 2016, equipment management fees of approximately $9,000 were earned but were waived by the General Partner.	$	5,000	$	18,000

Equipment liquidation fee
With respect to each item of equipment sold by the General Partner (other than in connection with a conditional sales contract), a fee equal to the lesser of (i) 50% of the competitive equipment sale commission or (ii) three percent of the sales price for such equipment is payable to the General Partner. The payment of such fee is subordinated to the receipt by the limited partners of (i) a return of their net capital contributions and a 10% per annum cumulative return, compounded daily, on adjusted capital contributions and (ii) the net disposition proceeds from such sale in accordance with the Partnership Agreement. Such fee will be reduced to the extent any liquidation or resale fees are paid to unaffiliated parties. During the nine months ended September 30, 2016 and 2015, the General Partner waived approximately $1,000 and $1,000 of equipment liquidation fees, respectively.	$	-	$	-

XML 22 R11.htm IDEA: XBRL DOCUMENT

Notes Payable

9 Months Ended

Sep. 30, 2016

Disclosure Text Block [Abstract]

Notes Payable

Notes payable consisted of the following approximate amounts:

	September 30, 2016		December 31, 2015
Installment note payable to bank; interest at 4.23% due in quarterly installments of $12,780, including interest, with final payment in July 2016	$	-	$	38,000
Installment note payable to bank; interest at 5.50%, due in monthly installments of $7,910, including interest, with final payment in August 2016		-		62,000
Installment note payable to bank; interest at 4.23%, due in quarterly installments of $6,153, including interest, with final payment in August 2016		-		18,000
Installment notes payable to bank; interest at 6.00%, due in monthly installments ranging from $152 to $1,321, including interest, with final payment in October 2016		-		10,000
Installment note payable to bank; interest at 4.23%, due in quarterly installments of $2,740, including interest, with final payment in December 2016		3,000		11,000
Installment note payable to bank; interest at 4.23%, due in quarterly installments of $478, including interest, with final payment in February 2017		2,000		5,000
Installment notes payable to bank; interest at 4.23%, due in quarterly installments ranging from $951 to $1,327, including interest, with final payment in March 2017		4,000		11,000
Installment note payable to bank; interest at 4.85%, due in monthly installments of $922, including interest, with final payment in March 2017		5,000		13,000
Installment note payable to bank; interest at 1.60%, due in monthly installments of $2,286, including interest, with final payment in May 2017		18,000		38,000
Installment note payable to bank; interest at 4.23%, due in quarterly installments of $1,991, including interest, with final payment in June 2017		6,000		12,000
Installment note payable to bank; interest at 4.23%, due in quarterly installments of $2,711, including interest, with final payment in May 2017		8,000		16,000
Installment notes payable to bank; interest at 6.00%, due in monthly installments ranging from $132 to $663, including interest, with final payment in August 2017		6,000		12,000
Installment note payable to bank; interest at 4.85%, due in quarterly installments of $1,751, including interest, with final payment in September 2017		7,000		12,000
Installment note payable to bank; interest at 4.88%, due in quarterly installments of $1,852, including interest, with final payment in October 2017		23,000		39,000
Installment note payable to bank; interest at 4.23%, due in quarterly installments of $9,663, including interest, with final payment in February 2018		56,000		82,000
Installment notes payable to bank; interest at 4.23%, due in quarterly installments of $278, including interest, with final payment in March 2018		3,000		5,000
Installment notes payable to bank; interest at 4.23%, due in quarterly installments of $278, including interest, with final payment in April 2018		6,000		8,000
Installment note payable to bank; interest at 4.23% due in quarterly installments of $2,797, including interest, with final payment in June 2018		19,000		26,000
Installment note payable to bank; interest at 4.23% due in quarterly installments of $296 to $458, including interest, with final payment in September 2018		6,000		5,000
Installment notes payable to bank; interest at 6.00% due in monthly installments ranging from $132 to $1,479, including interest, with final payment in September 2018		26,000		38,000
Installment notes payable to bank; interest at 6.00%, due in monthly installments ranging from $803 to $1,216, including interest, with final payment in February 2019		32,000		41,000
Installment notes payable to bank; interest at 4.23%, due in quarterly installments of $458, including interest, with final payment in October 2018		12,000		-
Installment note payable to bank; interest at 4.23% due in quarterly installments of $208, including interest, with final payment in November 2018		2,000		-
Installment note payable to bank; interest at 1.80% due in monthly installments of $2,116, including interest, with final payment in February 2019		60,000		-
Installment note payable to bank; interest at 1.80% due in monthly installments of $175, including interest, with final payment in March 2019		5,000		-
Installment note payable to bank; interest at 1.80% due in monthly installments ranging from $121 to $175, including interest, with final payment in April 2019		14,000		-
	$	323,000	$	502,000

	*Amount*
Three months ended December 31, 2016	$	59,000
Year ended December 31, 2017		178,000
Year ended December 31, 2018		78,000
Year ended December 31, 2019		8,000
	$	323,000

The Partnership was originally scheduled to end its operational phase on February 4, 2017. During the year ended December 31, 2015, the operational phase was officially extended to December 31, 2020 through an investor proxy vote (see note 1). The Partnership is expected to terminate on December 31, 2022. When the Partnership terminates, CCC will assume the obligation related to any remaining notes payable for the duration of the remaining lease term.

XML 23 R12.htm IDEA: XBRL DOCUMENT

Supplemental Cash Flow Information

9 Months Ended

Sep. 30, 2016

Disclosure Text Block [Abstract]

Supplemental Cash Flow Information

Other noncash activities included in the determination of net loss are as follows:

*Nine months ended September 30,*	*2016*		2015
Lease revenue net of interest expense on notes payable realized as a result of direct payment of principal by lessee to bank	$	296,000	$	311,000

Noncash investing and financing activities include the following:

*Nine months ended September 30,*	*2016*		2015
Debt assumed in conjunction with purchase of equipment	$	118,000	$	126,000
Accrual for purchase of lease equipment acquired, but funded in October	$	-	$	39,000
Forgiveness of related party payables recorded as a capital contribution	$	-	$	20,000

During the nine months ended September 30, 2016 and 2015, the Partnership wrote-off fully amortized equipment acquisition and deferred finance fees of approximately $0 and $51,000, respectively.

During the nine months ended September 30, 2016 and 2015, the Partnership wrote-off fully depreciated equipment of approximately $0 and $6,000, respectively.

XML 24 R13.htm IDEA: XBRL DOCUMENT

Commitments and Contingencies

9 Months Ended

Sep. 30, 2016

Disclosure Text Block [Abstract]

Commitments and Contingencies

Investor Complaint

Allied Health Care Services

FINRA

XML 25 R14.htm IDEA: XBRL DOCUMENT

Summary of Significant Accounting Policies (Policies)

9 Months Ended

Sep. 30, 2016

Policy Text Block [Abstract]

Basis of Presentation

Recently Adopted Accounting Pronouncements

Disclosure of Fair Value of Financial Instruments

Forgiveness of Related Party Payables

In accordance with ASC Topic 470-50 Debt Modifications and Extinguishments, the Partnership accounts for forgiveness of related party payables as Partners' capital transactions.

Cash and cash equivalents

We consider cash equivalents to be highly liquid investments with the original maturity dates of 90 days or less.

*At September 30, 2016*	*Balance*
Total bank balance	$	2,000
FDIC insured		(2,000	)
Uninsured amount	$	-

Recent Accounting Pronouncements

- Definition

Disclosure of accounting policy for cash and cash equivalents, including the policy for determining which items are treated as cash equivalents. Other information that may be disclosed includes (1) the nature of any restrictions on the entity's use of its cash and cash equivalents, (2) whether the entity's cash and cash equivalents are insured or expose the entity to credit risk, (3) the classification of any negative balance accounts (overdrafts), and (4) the carrying basis of cash equivalents (for example, at cost) and whether the carrying amount of cash equivalents approximates fair value.

+ References + Details

XML 26 R15.htm IDEA: XBRL DOCUMENT

Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2016

Table Text Block Supplement [Abstract]

Schedule of Cash and Cash Equivalents

*At September 30, 2016*	*Balance*
Total bank balance	$	2,000
FDIC insured		(2,000	)
Uninsured amount	$	-

XML 27 R16.htm IDEA: XBRL DOCUMENT

Information Technology, Medical Technology, Telecommunications Technology, Inventory Management Equipment (Tables)

9 Months Ended

Sep. 30, 2016

Table Text Block Supplement [Abstract]

Schedule of future minimum rentals on non-cancellable operating leases

*Periods Ended December 31,*	Amount
Three months ended December 31, 2016	$	131,000
Year Ended December 31, 2017		198,000
Year Ended December 31, 2018		85,000
Year Ended December 31, 2019		12,000
	$	426,000

Net investment in direct financing leases

	September 30, 2016			December31, 2015
Total minimum lease payments to be received	$	64,000		$	92,000
Estimated residual value of leased equipment (unguaranteed)		17,000			17,000
Less: unearned income		(6,000	)		(11,000	)
Net investment in finance leases	$	75,000		$	98,000

Finance lease risk level

*Risk Level*		*Percent of Total*
Low	-%
Moderate-Low	-%
Moderate	-%
Moderate-High	100%
High	-%
Net finance lease receivable	100%

Schedule of future minimum rentals on non-cancelable direct financing leases

	Amount
Three months ended December 31, 2016	$	9,000
2017		33,000
2018		20,000
2019		2,000
Total	$	64,000

XML 28 R17.htm IDEA: XBRL DOCUMENT

Related Party Transactions (Tables)

9 Months Ended

Sep. 30, 2016

Table Text Block Supplement [Abstract]

Schedule of Related Party Transactions

*Nine months ended September 30,*	*2016*		2015
Reimbursable Expenses
The General Partner and its affiliates are entitled to reimbursement by the Partnership for the cost of goods, supplies or services obtained and used by the General Partner in connection with the administration and operation of the Partnership from third parties unaffiliated with the General Partner. In addition, the General Partner and its affiliates are entitled to reimbursement of certain expenses incurred by the General Partner and its affiliates in connection with the administration and operation of the Partnership. For the nine months ended September 30, 2016 and 2015, the General Partner waived certain reimbursable expenses due to it by the Partnership. For the nine months ended September 30, 2016 “Other LP” expense was charged to the Partnership of approximately $98,000. For the nine months ended September 30, 2015, no “Other LP” expense was charged to the Partnership and the Fund was allocated approximately $11,000 from CCC and recorded it as a reduction in operating expenses (see Note 7).	$	308,000	$	91,000

Equipment Acquisition Fee
The General Partner earned an equipment acquisition fee of 4% of the purchase price of each item of equipment purchased as compensation for the negotiation of the acquisition of the equipment and lease thereof or sale under a conditional sales contract. At September 30, 2016, all prepaid equipment acquisition fees were earned by the General Partner. For the nine months ended September 30, 2016 and 2015, approximately $8,000 and $12,000 of acquisition fees were waived by the General Partner, respectively.	$	-	$	-

Debt Placement Fee
As compensation for arranging term debt to finance our acquisition of equipment, we will pay the general partner a fee equal to one percent of such indebtedness; provided, however, that such fee shall be reduced to the extent we incur such fees to third parties unaffiliated with the general partner or the lender with respect to such indebtedness. No such fee will be paid with respect to borrowings from the general partner or its affiliates. We intend to initially acquire leases on an all cash basis with the proceeds of this offering, but may borrow funds after the offering proceeds have been invested. The amount we borrow, and therefore the amount of the fee, will depend upon interest rates at the time of a loan, and the amount of leverage we determine is appropriate at the time. We do not intend to use more than 30% leverage overall in our portfolio. Fees will increase as the amount of leverage we use increases, and as turnover in the portfolio increases and additional equipment is purchased using leverage. For both nine month periods ending September 30, 2016 and 2015, the General Partner earned but waived approximately $2,000 of debt placement fees.	$	-	$	-

Equipment Management Fee
The General Partner is entitled to be paid for managing the equipment portfolio a monthly fee equal to the lesser of (i) the fees which would be charged by an independent third party for similar services for similar equipment or (ii) the sum of (a) two percent of (1) the gross lease revenues attributable to equipment which is subject to full payout net leases which contain net lease provisions plus (2) the purchase price paid on conditional sales contracts as received by the Partnership and (b) 5% of the gross lease revenues attributable to equipment which is subject to operating leases. In an effort to increase future cash flow for the fund our General Partner had elected to reduce the percentage of equipment management fees paid to it from 5% to 2.5% of the gross lease revenues attributable to equipment which is subject to operating leases. The reduction was effective beginning in July 2010 and remained in effect for the nine months ended September 30, 2016 and 2015. For the nine months ended September 30, 2016, equipment management fees of approximately $9,000 were earned but were waived by the General Partner.	$	5,000	$	18,000

Equipment liquidation fee
With respect to each item of equipment sold by the General Partner (other than in connection with a conditional sales contract), a fee equal to the lesser of (i) 50% of the competitive equipment sale commission or (ii) three percent of the sales price for such equipment is payable to the General Partner. The payment of such fee is subordinated to the receipt by the limited partners of (i) a return of their net capital contributions and a 10% per annum cumulative return, compounded daily, on adjusted capital contributions and (ii) the net disposition proceeds from such sale in accordance with the Partnership Agreement. Such fee will be reduced to the extent any liquidation or resale fees are paid to unaffiliated parties. During the nine months ended September 30, 2016 and 2015, the General Partner waived approximately $1,000 and $1,000 of equipment liquidation fees, respectively.	$	-	$	-

XML 29 R18.htm IDEA: XBRL DOCUMENT

Notes Payable (Tables)

9 Months Ended

Sep. 30, 2016

Table Text Block Supplement [Abstract]

Notes Payable

	September 30, 2016		December 31, 2015
Installment note payable to bank; interest at 4.23% due in quarterly installments of $12,780, including interest, with final payment in July 2016	$	-	$	38,000
Installment note payable to bank; interest at 5.50%, due in monthly installments of $7,910, including interest, with final payment in August 2016		-		62,000
Installment note payable to bank; interest at 4.23%, due in quarterly installments of $6,153, including interest, with final payment in August 2016		-		18,000
Installment notes payable to bank; interest at 6.00%, due in monthly installments ranging from $152 to $1,321, including interest, with final payment in October 2016		-		10,000
Installment note payable to bank; interest at 4.23%, due in quarterly installments of $2,740, including interest, with final payment in December 2016		3,000		11,000
Installment note payable to bank; interest at 4.23%, due in quarterly installments of $478, including interest, with final payment in February 2017		2,000		5,000
Installment notes payable to bank; interest at 4.23%, due in quarterly installments ranging from $951 to $1,327, including interest, with final payment in March 2017		4,000		11,000
Installment note payable to bank; interest at 4.85%, due in monthly installments of $922, including interest, with final payment in March 2017		5,000		13,000
Installment note payable to bank; interest at 1.60%, due in monthly installments of $2,286, including interest, with final payment in May 2017		18,000		38,000
Installment note payable to bank; interest at 4.23%, due in quarterly installments of $1,991, including interest, with final payment in June 2017		6,000		12,000
Installment note payable to bank; interest at 4.23%, due in quarterly installments of $2,711, including interest, with final payment in May 2017		8,000		16,000
Installment notes payable to bank; interest at 6.00%, due in monthly installments ranging from $132 to $663, including interest, with final payment in August 2017		6,000		12,000
Installment note payable to bank; interest at 4.85%, due in quarterly installments of $1,751, including interest, with final payment in September 2017		7,000		12,000
Installment note payable to bank; interest at 4.88%, due in quarterly installments of $1,852, including interest, with final payment in October 2017		23,000		39,000
Installment note payable to bank; interest at 4.23%, due in quarterly installments of $9,663, including interest, with final payment in February 2018		56,000		82,000
Installment notes payable to bank; interest at 4.23%, due in quarterly installments of $278, including interest, with final payment in March 2018		3,000		5,000
Installment notes payable to bank; interest at 4.23%, due in quarterly installments of $278, including interest, with final payment in April 2018		6,000		8,000
Installment note payable to bank; interest at 4.23% due in quarterly installments of $2,797, including interest, with final payment in June 2018		19,000		26,000
Installment note payable to bank; interest at 4.23% due in quarterly installments of $296 to $458, including interest, with final payment in September 2018		6,000		5,000
Installment notes payable to bank; interest at 6.00% due in monthly installments ranging from $132 to $1,479, including interest, with final payment in September 2018		26,000		38,000
Installment notes payable to bank; interest at 6.00%, due in monthly installments ranging from $803 to $1,216, including interest, with final payment in February 2019		32,000		41,000
Installment notes payable to bank; interest at 4.23%, due in quarterly installments of $458, including interest, with final payment in October 2018		12,000		-
Installment note payable to bank; interest at 4.23% due in quarterly installments of $208, including interest, with final payment in November 2018		2,000		-
Installment note payable to bank; interest at 1.80% due in monthly installments of $2,116, including interest, with final payment in February 2019		60,000		-
Installment note payable to bank; interest at 1.80% due in monthly installments of $175, including interest, with final payment in March 2019		5,000		-
Installment note payable to bank; interest at 1.80% due in monthly installments ranging from $121 to $175, including interest, with final payment in April 2019		14,000		-
	$	323,000	$	502,000

Aggregate maturities of notes payable

	*Amount*
Three months ended December 31, 2016	$	59,000
Year ended December 31, 2017		178,000
Year ended December 31, 2018		78,000
Year ended December 31, 2019		8,000
	$	323,000

XML 30 R19.htm IDEA: XBRL DOCUMENT

Supplemental Cash Flow Information (Tables)

9 Months Ended

Sep. 30, 2016

Table Text Block Supplement [Abstract]

Other noncash activities

*Nine months ended September 30,*		*2016*				2015
Lease revenue net of interest expense on notes payable realized as a result of direct payment of principal by lessee to bank		$	296,000			$	311,000

Noncash investing and financing activities

*Nine months ended September 30,*	*2016*		2015
Debt assumed in conjunction with purchase of equipment	$	118,000	$	126,000
Accrual for purchase of lease equipment acquired, but funded in October	$	-	$	39,000
Forgiveness of related party payables recorded as a capital contribution	$	-	$	20,000

XML 31 R20.htm IDEA: XBRL DOCUMENT

Business (Details)	9 Months Ended
Business (Details)	Sep. 30, 2016
Text Block [Abstract]
Entity Incorporation, State Country Name	Commonwealth of Pennsylvania

XML 32 R21.htm IDEA: XBRL DOCUMENT

Summary of Significant Accounting Policies (Details)	Sep. 30, 2016 USD ($)
Text Block [Abstract]
Total bank balance	$ 2,000
FDIC insured	(2,000)
Uninsured amount	$ 0

XML 33 R22.htm IDEA: XBRL DOCUMENT

Information Technology, Medical Technology, Telecommunications Technology, Inventory Management Equipment (Details)	Sep. 30, 2016 USD ($)
Text Block [Abstract]
Three months ended December 31, 2016	$ 131,000
Year Ended December 31, 2017	198,000
Year Ended December 31, 2018	85,000
Year Ended December 31, 2019	12,000
Total	$ 426,000

XML 34 R23.htm IDEA: XBRL DOCUMENT

Information Technology, Medical Technology, Telecommunications Technology, Inventory Management Equipment (Details 1) - USD ($)	Sep. 30, 2016	Dec. 31, 2015
Text Block [Abstract]
Total minimum lease payments to be received	$ 64,000	$ 92,000
Estimated residual value of leased equipment (unguaranteed)	17,000	17,000
Less: unearned income	(6,000)	(11,000)
Net investment in finance leases	$ 75,000	$ 98,000

XML 35 R24.htm IDEA: XBRL DOCUMENT

Information Technology, Medical Technology, Telecommunications Technology, Inventory Management Equipment (Details 2)	Sep. 30, 2016
Text Block [Abstract]
Low	0.00%
Moderate-Low	0.00%
Moderate	0.00%
Moderate-High	100.00%
High	0.00%
Net finance lease receivable	100.00%

XML 36 R25.htm IDEA: XBRL DOCUMENT

Information Technology, Medical Technology, Telecommunications Technology, Inventory Management Equipment (Details 3)	Sep. 30, 2016 USD ($)
Text Block [Abstract]
Three months ended December 31, 2016	$ 9,000
2017	33,000
2018	20,000
2019	2,000
Total	$ 64,000

XML 37 R26.htm IDEA: XBRL DOCUMENT

Information Technology, Medical Technology, Telecommunications Technology, Inventory Management Equipment (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Text Block [Abstract]
Remarketing Fees Incurred	$ 0	$ 0
Equipment Shared	4,535,000		$ 4,611,000
Total Shared Equipment	11,563,000		11,855,000
Debt Shared	117,000		231,000
Outstanding Debt Total	$ 397,000		$ 857,000

XML 38 R27.htm IDEA: XBRL DOCUMENT

Related Party Transactions (Details) - USD ($)	9 Months Ended
Related Party Transactions (Details) - USD ($)	Sep. 30, 2016	Sep. 30, 2015
Text Block [Abstract]
Reimbursable Expenses	$ 308,000	$ 91,000
Equipment Acquisition Fees	0	0
Debt placement fees	0	0
Equipment Management Fee	5,000	0
Equipment liquidation fee	$ 0	$ 0

XML 39 R28.htm IDEA: XBRL DOCUMENT

Notes Payable (Details) - USD ($)	9 Months Ended
Notes Payable (Details) - USD ($)	Sep. 30, 2016	Dec. 31, 2015
Long-term Debt, Gross	$ 323,000	$ 502,000
Note 1
Debt Instrument, Description	Installment note payable to bank; interest at 4.23% due in quarterly installments of $12,780, including interest, with final payment in July 2016
Long-term Debt, Gross	$ 0	38,000
Note 2
Debt Instrument, Description	Installment note payable to bank; interest at 5.50%, due in monthly installments of $7,910, including interest, with final payment in August 2016
Long-term Debt, Gross	$ 0	62,000
Note 3
Debt Instrument, Description	Installment note payable to bank; interest at 4.23%, due in quarterly installments of $6,153, including interest, with final payment in August 2016
Long-term Debt, Gross	$ 0	18,000
Note 4
Debt Instrument, Description	Installment notes payable to bank; interest at 6.00%, due in monthly installments ranging from $152 to $1,321, including interest, with final payment in October 2016
Long-term Debt, Gross	$ 0	10,000
Note 5
Debt Instrument, Description	Installment note payable to bank; interest at 4.23%, due in quarterly installments of $2,740, including interest, with final payment in December 2016
Long-term Debt, Gross	$ 3,000	11,000
Note 6
Debt Instrument, Description	Installment note payable to bank; interest at 4.23%, due in quarterly installments of $478, including interest, with final payment in February 2017
Long-term Debt, Gross	$ 2,000	5,000
Note 7
Debt Instrument, Description	Installment notes payable to bank; interest at 4.23%, due in quarterly installments ranging from $951 to $1,327, including interest, with final payment in March 2017
Long-term Debt, Gross	$ 4,000	11,000
Note 8
Debt Instrument, Description	Installment note payable to bank; interest at 4.85%, due in monthly installments of $922, including interest, with final payment in March 2017
Long-term Debt, Gross	$ 5,000	13,000
Note 9
Debt Instrument, Description	Installment note payable to bank; interest at 1.60%, due in monthly installments of $2,286, including interest, with final payment in May 2017
Long-term Debt, Gross	$ 18,000	38,000
Note 10
Debt Instrument, Description	Installment note payable to bank; interest at 4.23%, due in quarterly installments of $1,991, including interest, with final payment in June 2017
Long-term Debt, Gross	$ 6,000	12,000
Note 11
Debt Instrument, Description	Installment note payable to bank; interest at 4.23%, due in quarterly installments of $2,711, including interest, with final payment in May 2017
Long-term Debt, Gross	$ 8,000	16,000
Note 12
Debt Instrument, Description	Installment notes payable to bank; interest at 6.00%, due in monthly installments ranging from $132 to $663, including interest, with final payment in August 2017
Long-term Debt, Gross	$ 6,000	12,000
Note 13
Debt Instrument, Description	Installment note payable to bank; interest at 4.85%, due in quarterly installments of $1,751, including interest, with final payment in September 2017
Long-term Debt, Gross	$ 7,000	12,000
Note 14
Debt Instrument, Description	Installment note payable to bank; interest at 4.88%, due in quarterly installments of $1,852, including interest, with final payment in October 2017
Long-term Debt, Gross	$ 23,000	39,000
Note 15
Debt Instrument, Description	Installment note payable to bank; interest at 4.23%, due in quarterly installments of $9,663, including interest, with final payment in February 2018
Long-term Debt, Gross	$ 56,000	82,000
Note 16
Debt Instrument, Description	Installment notes payable to bank; interest at 4.23%, due in quarterly installments of $278, including interest, with final payment in March 2018
Long-term Debt, Gross	$ 3,000	5,000
Note 17
Debt Instrument, Description	Installment notes payable to bank; interest at 4.23%, due in quarterly installments of $278, including interest, with final payment in April 2018
Long-term Debt, Gross	$ 6,000	8,000
Note 18
Debt Instrument, Description	Installment note payable to bank; interest at 4.23% due in quarterly installments of $2,797, including interest, with final payment in June 2018
Long-term Debt, Gross	$ 19,000	26,000
Note 19
Debt Instrument, Description	Installment note payable to bank; interest at 4.23% due in quarterly installments of $296 to $458, including interest, with final payment in September 2018
Long-term Debt, Gross	$ 6,000	5,000
Note 20
Debt Instrument, Description	Installment notes payable to bank; interest at 6.00% due in monthly installments ranging from $132 to $1,479, including interest, with final payment in September 2018
Long-term Debt, Gross	$ 26,000	38,000
Note 21
Debt Instrument, Description	Installment notes payable to bank; interest at 6.00%, due in monthly installments ranging from $803 to $1,216, including interest, with final payment in February 2019
Long-term Debt, Gross	$ 32,000	41,000
Note 22
Debt Instrument, Description	Installment notes payable to bank; interest at 4.23%, due in quarterly installments of $458, including interest, with final payment in
Long-term Debt, Gross	$ 12,000	0
Note 23
Debt Instrument, Description	Installment note payable to bank; interest at 4.23% due in quarterly installments of $208, including interest, with final payment in November 2018
Long-term Debt, Gross	$ 2,000	0
Note 24
Debt Instrument, Description	Installment note payable to bank; interest at 1.80% due in monthly installments of $2,116, including interest, with final payment in February 2019
Long-term Debt, Gross	$ 60,000	0
Note 25
Debt Instrument, Description	Installment note payable to bank; interest at 1.80% due in monthly installments of $175, including interest, with final payment in March 2019
Long-term Debt, Gross	$ 5,000	0
Note 26
Debt Instrument, Description	Installment note payable to bank; interest at 1.80% due in monthly installments ranging from $121 to $175, including interest, with final payment in April 2019
Long-term Debt, Gross	$ 14,000	$ 0

XML 40 R29.htm IDEA: XBRL DOCUMENT

Notes Payable (Details 1)	Sep. 30, 2016 USD ($)
Text Block [Abstract]
Three months ended December 31, 2016	$ 59,000
Year ended December 31, 2017	178,000
Year ended December 31, 2018	78,000
Year ended December 31, 2019	8,000
Long-term Debt	$ 323,000

XML 41 R30.htm IDEA: XBRL DOCUMENT

Notes Payable (Details Narrative)	Sep. 30, 2016 USD ($)
Text Block [Abstract]
Carrying Value - Equipment - Notes Payable	$ 530,000

XML 42 R31.htm IDEA: XBRL DOCUMENT

Supplemental Cash Flow Information (Details) - USD ($)	9 Months Ended
Supplemental Cash Flow Information (Details) - USD ($)	Sep. 30, 2016	Sep. 30, 2015
Text Block [Abstract]
Lease revenue net of interest expense on notes payable realized as a result of direct payment of principal by lessee to bank	$ 296,000	$ 311,000

XML 43 R32.htm IDEA: XBRL DOCUMENT

Supplemental Cash Flow Information (Details 1) - USD ($)	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Text Block [Abstract]
Accrued expenses incurred in connection with the purchase of technology equipment	$ 118,000	$ 126,000
Debt assumed in connection with purchase of equipment	0	39,000
Forgiveness of related party payables recorded as a capital contribution	$ 0	$ 20,000

XML 44 R33.htm IDEA: XBRL DOCUMENT

Supplemental Cash Flow Information (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Text Block [Abstract]
Fully Amortized Fees Written Off	$ 0	$ 51,000
Fully Depreciated Equipment Written Off	$ 0	$ 6,000

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