Condensed Statement of Cash Flows (Unaudited) (USD $)	9 Months Ended
	Sep. 30, 2011
Cash flows from operating activities:
Net loss	$ (578,732)
Adjustments to reconcile net loss to net cash used in operating activities:
Finance income	(9,984)
Depreciation and amortization	15,494
Foreign currency transaction loss	139,390
Change in operating assets and liabilities:
Minimum rental payments received	96,127
Other assets	(8,673)
Accrued expenses	20,850
Net cash used in operating activities	(325,528)
Cash flows from investing activities:
Purchase of finance leases	(3,916,803)
Cash paid for initial direct costs	(132,453)
Net cash used in investing activities	(4,049,256)
Cash flows from financing activities:
Proceeds from Limited Partners' capital contributions	5,853,500
Cash paid for redemption of initial Limited Partner capital contribution	(250)
Cash paid for offering and distribution expenses	(947,311)
Increase in escrow deposits	(1,519,773)
Limited Partners capital contributions received in advance	1,517,400
Net cash provided by financing activities	4,903,566
Net increase in cash and cash equivalents	528,782
Cash and cash equivalents, beginning of period	232
Cash and cash equivalents, end of period	$ 529,014