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6. Supplemental Cash Flow Information (Details) (USD $)
6 Months Ended
Jun. 30, 2013
Jun. 30, 2012
Details    
Lease Revenue Net of Interest Expense $ 113,000 $ 201,000
Equipment Acquisition Fees Earned by the General Partner 0 56,000
Consideration Due From Affiliate - Sale of Investment in Finance Receivables 57,000 0
Consideration Due From Affiliate - Sale of Equipment Under Operating Leases 60,000 0
Fully Amortized Fees Written Off 216,000 389,000
Allowance for Doubtful Accounts Receivable, Write-offs $ 408,000 $ 0