2.4.0.8000150 - Disclosure - Accounting Policies: 3. ("Equipment") (Policies)truefalsefalse1false falsefalseD130101_130630http://www.sec.gov/CIK0001351901duration2013-01-01T00:00:002013-06-30T00:00:001true 1us-gaap_PolicyTextBlockAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Policies2false 2us-gaap_PropertyPlantAndEquipmentPolicyTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00 3. Information Technology, Medical Technology, Telecommunications Technology, Inventory Management Equipment (Equipment) The Partnership is the lessor of equipment under 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 will be 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 lessees for 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.  During the six months ended June 30, 2013 and 2012, remarketing fees were incurred in the amounts of approximately $30,000 and 73,000. For the six months ended June 30, 2013 and 2012, cash paid for remarketing fees was approximately $61,000 and $58,000, respectively.  CCC, on behalf of the Partnership and on behalf of other affiliated 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 partnerships based on certain risk factors.  The Partnerships share of the cost of the equipment in which it participates with other partnerships at June 30, 2013 was approximately $8,174,000 and is included in the equipment on its balance sheet.  The Partnerships share of the outstanding debt associated with this equipment at March 31, 2013 was approximately  $182,000 and is included in the Partnerships notes payable on its balance sheet. The total cost of the equipment shared by the Partnership with other partnerships at June 30, 2013 was approximately $17,623,000. The total outstanding debt related to the equipment shared by the Partnership at June 30, 2013 was approximately $364,000. The Partnerships share of the cost of the equipment in which it participates with other partnerships at December 31, 2012 was approximately $7,951,000 and is included in the equipment on its balance sheet.  The Partnerships share of the outstanding debt associated with this equipment at December 31, 2012 was approximately  $295,000 and is included in the Partnerships notes payable on its balance sheet. The total cost of the equipment shared by the Partnership with other partnerships at December 31, 2012 was approximately $22,501,000. The total outstanding debt related to the equipment shared by the Partnership at December 31, 2012 was approximately $610,000. 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 for the remainder of 2013 as the Partnership builds its portfolio. The following is a schedule of future minimum rentals on noncancellable operating leases at June 30, 2013:   <table border="0" cellspacing="0" cellpadding="0" width="99%" style='line-height:115%;width:99.24%'> <tr align="left"> <td width="73%" valign="bottom" style='width:73.62%;border:none;border-bottom:solid black 1.5pt;padding:0'>   </td> <td width="8%" valign="bottom" style='width:8.72%;padding:0in 0in 1.5pt 0in'>   </td> <td width="17%" colspan="2" valign="bottom" style='width:17.16%;border:none;border-bottom:solid black 1.5pt;padding:0'> Amount </td> <td width="0%" valign="bottom" style='width:.5%;padding:0in 0in 1.5pt 0in'>   </td> </tr> <tr align="left"> <td width="73%" valign="bottom" style='width:73.62%;background:white;padding:0'> Six Months Ended December 31, 2013 </td> <td width="8%" valign="bottom" style='width:8.72%;background:white;padding:0'>   </td> <td width="1%" valign="bottom" style='width:1.94%;background:white;padding:0'>   </td> <td width="15%" valign="bottom" style='width:15.22%;background:white;padding:0'> 1,598,000 </td> <td width="0%" valign="bottom" style='width:.5%;background:white;padding:0'>   </td> </tr> <tr align="left"> <td width="73%" valign="bottom" style='width:73.62%;border:none;border-bottom:solid black 1.5pt;background:#CCEEFF;padding:0'> Year Ended December 31, 2014 </td> <td width="8%" valign="bottom" style='width:8.72%;background:#CCEEFF;padding:0in 0in 1.5pt 0in'>   </td> <td width="1%" valign="bottom" style='width:1.94%;border:none;border-bottom:solid black 1.5pt;background:#CCEEFF;padding:0'>   </td> <td width="15%" valign="bottom" style='width:15.22%;border:none;border-bottom:solid black 1.5pt;background:#CCEEFF;padding:0'> 1,736,000 </td> <td width="0%" valign="bottom" style='width:.5%;background:#CCEEFF;padding:0in 0in 1.5pt 0in'>   </td> </tr> <tr align="left"> <td width="73%" valign="bottom" style='width:73.62%;border:none;border-bottom:solid black 1.5pt;background:#CCEEFF;padding:0'> Year Ended December 31, 2015 </td> <td width="8%" valign="bottom" style='width:8.72%;background:#CCEEFF;padding:0in 0in 1.5pt 0in'>   </td> <td width="1%" valign="bottom" style='width:1.94%;border:none;border-bottom:solid black 1.5pt;background:#CCEEFF;padding:0'>   </td> <td width="15%" valign="bottom" style='width:15.22%;border:none;border-bottom:solid black 1.5pt;background:#CCEEFF;padding:0'> 564,000 </td> <td width="0%" valign="bottom" style='width:.5%;background:#CCEEFF;padding:0in 0in 1.5pt 0in'>   </td> </tr> <tr align="left"> <td width="73%" valign="bottom" style='width:73.62%;border:none;border-bottom:solid black 1.5pt;background:#CCEEFF;padding:0'> Year Ended December 31, 2016 </td> <td width="8%" valign="bottom" style='width:8.72%;background:#CCEEFF;padding:0in 0in 1.5pt 0in'>   </td> <td width="1%" valign="bottom" style='width:1.94%;border:none;border-bottom:solid black 1.5pt;background:#CCEEFF;padding:0'>   </td> <td width="15%" valign="bottom" style='width:15.22%;border:none;border-bottom:solid black 1.5pt;background:#CCEEFF;padding:0'> 34,000 </td> <td width="0%" valign="bottom" style='width:.5%;background:#CCEEFF;padding:0in 0in 1.5pt 0in'>   </td> </tr> <tr align="left"> <td width="73%" valign="bottom" style='width:73.62%;border:none;border-bottom:double black 2.25pt;background:white;padding:0'>   </td> <td width="8%" valign="bottom" style='width:8.72%;background:white;padding:0in 0in 3.0pt 0in'>   </td> <td width="1%" valign="bottom" style='width:1.94%;border:none;border-bottom:double black 2.25pt;background:white;padding:0'> $ </td> <td width="15%" valign="bottom" style='width:15.22%;border:none;border-bottom:double black 2.25pt;background:white;padding:0'> 3,932,000 </td> <td width="0%" valign="bottom" style='width:.5%;background:white;padding:0in 0in 3.0pt 0in'>   </td> </tr> </table>     During June 2013, CCC, on behalf of the Partnership, negotiated a settlement with a significant lessee related to the buy-out of several operating and finance leases. The Partnership received consideration of approximately $386,000 as a result of the settlement. This consideration is recorded as a receivable from CCC in the Partnerships condensed balance sheet at June 30, 2013 as CCC remitted the proceeds to the Partnership in August 2013. Through the settlement, the Partnership reduced its lease income receivable by approximately $269,000 during the three months ended June 30, 2013. The consideration for the buyout of equipment under operating leases was approximately $60,000 which resulted in a net loss on the sale of equipment under operating leases of approximately$116,000 during the three months ended June 30, 2013. As consideration for the buyout of its finance leases, the Partnership applied payments from the lessee which resulted in a decrease in the net investment in finance receivables of approximately $56,000 and recorded a related gain of approximately $1,000 during the three months ended June 30, 2013.    falsefalsefalsenonnum:textBlockItemTypenaDisclosure of accounting policy for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, basis of assets, depreciation and depletion methods used, including composite deprecation, estimated useful lives, capitalization policy, accounting treatment for costs incurred for repairs and maintenance, capitalized interest and the method it is calculated, disposals and impairments.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -URI http://asc.fasb.org/subtopic&trid=2155824 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.13(a)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 13 -Subparagraph a -Article 5 false03. 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