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&lt;div style="text-indent: 0pt; display: block; margin-left: 18pt; margin-right: 0pt; text-align: justify"&gt;&lt;font style="font: italic 10pt Times New Roman; display: inline"&gt;Modular Accommodations&lt;/font&gt;&lt;/div&gt;

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&lt;div style="text-indent: 0pt; display: block; margin-left: 18pt; margin-right: 0pt; text-align: justify"&gt;&lt;font style="display: inline; font: 10pt Times New Roman"&gt;On June 19, 2013, Bravo purchased a residual value interests in modular accommodations configured as healthcare centers in the United Kingdom for &amp;#163;1,582,278 ($2,500,000 applying the exchange rate used in the agreement). The initial lease terms are through February 2014.&lt;/font&gt;&lt;/div&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>The entire disclosure for residual value investments. A residual value investment is one where the entity acquires an ownership interest in leased equipment once the initial lease term of the equipment has expired.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Residual Value Investment in Equipment on Lease</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>Residual Value Investment in Equipment on Lease</ReportName><MonetaryRoundingLevel>UnKnown</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://sqncapital.com/role/ResidualValueInvestmentInEquipmentOnLease</RoleURI><NumberOfCols>1</NumberOfCols><NumberOfRows>2</NumberOfRows></InstanceReport>
