6. Supplemental Cash Flow Information

6 Months Ended

Jun. 30, 2013

Notes

6. Supplemental Cash Flow Information

6. Supplemental Cash Flow Information

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

Six months ended June 30,	2013		2012
Lease revenue net of interest expense on notes payable realized as a result of direct payment of principal by lessee to bank	$	113,000	$	201,000

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:

Six months ended June 30,	2013			2012
Equipment acquisition fees earned by General Partner upon purchase of equipment from prepaid acquisition fees	$	0		$	56,000
Consideration from CCC related to the sale of investments in finance receivables	$	57,000	$		0
Consideration from CCC related to the sale of equipment under operating leases	$	60,000	$		0

During the six months ended June 30, 2013, the Partnership wrote-off fully amortized acquisition and finance fees of approximately $216,000. During the six months ended June 30, 2012, the Partnership wrote-off fully amortized acquisition and finance fees of approximately $389,000.

During the six months ended June 30, 2013 and 2012, the Partnership wrote-off fully reserved lease income receivable of approximately $408,000 and $0, respectively.