Fair Value Measurements (Tables)

6 Months Ended

Jun. 30, 2013

Fair Value Measurements Tables

Summary of partnership's carrying values and approximate fair values of Level 3 inputs

The Partnership’s carrying values and approximate fair values of Level 3 inputs were as follows:

	June 30, 2013 (Unaudited)				December 31, 2012
	Carrying Value		Fair Value		Carrying Value		Fair Value
Assets:
Convertible promissory note, including accrued interest	$	1,550,000	$	1,550,000	$	—	$	—
Equipment notes receivable, including accrued interest	$	8,308,035	$	8,308,035	$	3,306,391	$	3,306,391
Liabilities:
Loan payable, including accrued interest	$	5,876,260	$	5,876,260	$	—	$	—

Reconciliation of the beginning and ending balances for assets measured at fair value on a recurring basis using significant unobservable inputs

The following is a reconciliation of the beginning and ending balances for assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) during the quarter ended June 30, 2013:

	Convertible Promissory Note		Equipment Notes Receivable			Loan Payable
Beginning balance, January 1, 2013	$	—	$	3,306,391		$	—
Total gains (losses) included in earnings:
Interest income		50,000		278,008			—
Interest expense		—		—			16,175
Foreign currency transaction (loss) gain		—		(204,782	)		—
Issuance of additional notes		1,500,000		4,928,418			5,860,085
Ending balance, June 30, 2013	$	1,550,000	$	8,308,035		$	5,876,260