Condensed Consolidated Balance Sheets (Unaudited) (USD $)	Jun. 30, 2013	Dec. 31, 2012
Assets
Cash and cash equivalents	$ 5,388,798	$ 6,503,493
Accounts receivable	17,923
Investment in finance leases, net	7,528,949	6,840,590
Initial direct costs, net of accumulated amortization of $377,466 and $236,377	75,770	123,840
Investments in equipment subject to operating leases, net	2,602,383	1,080,834
Residual value investments in equipment on lease	4,501,875	2,001,875
Convertible note receivable, including accrued interest of $50,000 and $-	1,550,000
Equipment notes receivable, including accrued interest of $536,046 and $277,703	8,308,035	3,306,391
Loan origination costs, net of accumulated amortization of $14,429 and $-	30,232
Due from Investment Manager	419,074
Other receivables	43,813
Total Assets	30,466,852	19,857,023
Liabilities:
Accounts payable and accrued expenses	93,875	38,285
Loan payable, including interest payable of $16,175 and $-	5,876,260
Rental income received in advance	11,626	20,547
Security deposits payable	349,288	297,176
Total Liabilities	6,331,049	356,008
Commitments and contingencies
Partners' Equity (Deficit):
Limited Partners	24,144,410	19,505,559
General Partner	(8,607)	(4,544)
Total Partners' Equity	24,135,803	19,501,015
Total Liabilities and Partners' Equity	$ 30,466,852	$ 19,857,023