2.4.0.800000025 - Disclosure - Fair Value Measurements (Tables)truefalsefalse1false falsefalseFrom2013-01-01to2013-06-30http://www.sec.gov/CIK0001489367duration2013-01-01T00:00:002013-06-30T00:00:001true 1sqnf_FairValueMeasurementsTablesAbstractsqnf_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Fair Value Measurements Tables2false 2us-gaap_FairValueByBalanceSheetGroupingTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00<div style="text-indent: 0pt; display: block"></div> <div style="text-indent: 0pt; display: block; margin-left: 18pt; margin-right: 0pt; text-align: justify"><font style="display: inline; font: 10pt Times New Roman">The Partnership’s carrying values and approximate fair values of Level 3 inputs were as follows:</font></div> <div style="text-indent: 0pt; display: block">  </div> <div style="text-indent: 0pt; display: block; margin-left: 9pt"> <div style="margin-left: 9pt; text-align: left"> <div style="margin-left: 9pt; text-align: left"> <table cellpadding="0" cellspacing="0" style="width: 90%; font: 10pt times new roman; font-size: 10pt; font-family: times new roman"> <tr> <td style="text-align: left; vertical-align: bottom; width: 36%; padding-bottom: 2px"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: bottom; width: 3%; padding-bottom: 2px"><font style="display: inline; font: 10pt times new roman">  </font></td> <td colspan="6" style="vertical-align: bottom; width: 28%; border-bottom: black 2px solid"> <div style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt; text-align: center"><font style="display: inline; font: 10pt times new roman">June 30, 2013 (Unaudited)</font></div> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: bottom; width: 3%; padding-bottom: 2px"><font style="display: inline; font: 10pt times new roman">  </font></td> <td colspan="6" style="vertical-align: bottom; width: 28%; border-bottom: black 2px solid"> <div style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt; text-align: center"><font style="display: inline; font: 10pt times new roman">December 31, 2012</font></div> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px"><font style="display: inline; font: 10pt times new roman">  </font></td> </tr><tr> <td style="text-align: left; vertical-align: bottom; width: 36%; padding-bottom: 2px"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: bottom; width: 3%; padding-bottom: 2px"><font style="display: inline; font: 10pt times new roman">  </font></td> <td colspan="2" style="vertical-align: bottom; width: 12%; border-bottom: black 2px solid"> <div style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt; text-align: center"><font style="display: inline; font: 10pt times new roman">Carrying Value</font></div> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: bottom; width: 3%; padding-bottom: 2px"><font style="display: inline; font: 10pt times new roman">  </font></td> <td colspan="2" style="vertical-align: bottom; width: 12%; border-bottom: black 2px solid"> <div style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt; text-align: center"><font style="display: inline; font: 10pt times new roman">Fair Value</font></div> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: bottom; width: 3%; padding-bottom: 2px"><font style="display: inline; font: 10pt times new roman">  </font></td> <td colspan="2" style="vertical-align: bottom; width: 12%; border-bottom: black 2px solid"> <div style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt; text-align: center"><font style="display: inline; font: 10pt times new roman">Carrying Value</font></div> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: bottom; width: 3%; padding-bottom: 2px"><font style="display: inline; font: 10pt times new roman">  </font></td> <td colspan="2" style="vertical-align: bottom; width: 12%; border-bottom: black 2px solid"> <div style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt; text-align: center"><font style="display: inline; font: 10pt times new roman">Fair Value</font></div> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px"><font style="display: inline; font: 10pt times new roman">  </font></td> </tr><tr> <td style="text-align: left; vertical-align: bottom; width: 36%"> <div style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt; text-align: left"><font style="display: inline; font: 10pt times new roman">Assets:</font></div> </td> <td style="text-align: left; vertical-align: bottom; width: 3%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td colspan="2" style="text-align: left; vertical-align: bottom; width: 12%"><font style="display: inline; font: 10pt times new roman"> </font></td> <td style="text-align: left; vertical-align: bottom; width: 1%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: bottom; width: 3%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td colspan="2" style="text-align: left; vertical-align: bottom; width: 12%"><font style="display: inline; font: 10pt times new roman"> </font></td> <td style="text-align: left; vertical-align: bottom; width: 1%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: bottom; width: 3%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td colspan="2" style="text-align: left; vertical-align: bottom; width: 12%"><font style="display: inline; font: 10pt times new roman"> </font></td> <td style="text-align: left; vertical-align: bottom; width: 1%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: bottom; width: 3%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td colspan="2" style="text-align: left; vertical-align: bottom; width: 12%"><font style="display: inline; font: 10pt times new roman"> </font></td> <td style="text-align: left; vertical-align: bottom; width: 1%"><font style="display: inline; font: 10pt times new roman">  </font></td> </tr><tr style="background-color: #cceeff"> <td style="vertical-align: bottom; width: 36%; text-align: left; padding-bottom: 4px; text-indent: 0pt; padding-left: 0pt; margin-left: 9pt; margin-right: 0pt"> <div style="text-align: left; text-indent: -9pt; display: block; margin-left: 18pt; margin-right: 0pt"><font style="display: inline; font: 10pt times new roman">Convertible promissory note, including accrued interest</font></div> </td> <td style="text-align: left; vertical-align: bottom; width: 3%; padding-bottom: 4px"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: black 4px double"> <div style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt; text-align: left"><font style="display: inline; font: 10pt times new roman">$</font></div> </td> <td style="text-align: right; vertical-align: bottom; width: 11%; border-bottom: black 4px double"> <div style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt; text-align: right"><font style="display: inline; font: 10pt times new roman">1,550,000</font></div> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 4px"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: bottom; width: 3%; padding-bottom: 4px"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: black 4px double"> <div style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt; text-align: left"><font style="display: inline; font: 10pt times new roman">$</font></div> </td> <td style="text-align: right; vertical-align: bottom; width: 11%; border-bottom: black 4px double"> <div style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt; text-align: right"><font style="display: inline; font: 10pt times new roman">1,550,000</font></div> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 4px"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: bottom; width: 3%; padding-bottom: 4px"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: black 4px double"> <div style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt; text-align: left"><font style="display: inline; font: 10pt times new roman">$</font></div> </td> <td style="text-align: right; vertical-align: bottom; width: 11%; border-bottom: black 4px double"> <div style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt; text-align: right"><font style="display: inline; font: 10pt times new roman">—</font></div> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 4px"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: bottom; width: 3%; padding-bottom: 4px"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: black 4px double"> <div style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt; text-align: left"><font style="display: inline; font: 10pt times new roman">$</font></div> </td> <td style="text-align: right; vertical-align: bottom; width: 11%; border-bottom: black 4px double"> <div style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt; text-align: right"><font style="display: inline; font: 10pt times new roman">—</font></div> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 4px"><font style="display: inline; font: 10pt times new roman">  </font></td> </tr><tr style="background-color: white"> <td style="vertical-align: bottom; width: 36%; text-align: left; padding-bottom: 4px; text-indent: 0pt; padding-left: 0pt; margin-left: 9pt; margin-right: 0pt"> <div style="text-align: left; text-indent: -9pt; display: block; margin-left: 18pt; margin-right: 0pt"><font style="display: inline; font: 10pt times new roman">Equipment notes receivable, including accrued interest</font></div> </td> <td style="text-align: left; vertical-align: bottom; width: 3%; padding-bottom: 4px"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: black 4px double"> <div style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt; text-align: left"><font style="display: inline; font: 10pt times new roman">$</font></div> </td> <td style="text-align: right; vertical-align: bottom; width: 11%; border-bottom: black 4px double"> <div style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt; text-align: right"><font style="display: inline; font: 10pt times new roman">8,308,035</font></div> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 4px"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: bottom; width: 3%; padding-bottom: 4px"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: black 4px double"> <div style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt; text-align: left"><font style="display: inline; font: 10pt times new roman">$</font></div> </td> <td style="text-align: right; vertical-align: bottom; width: 11%; border-bottom: black 4px double"> <div style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt; text-align: right"><font style="display: inline; font: 10pt times new roman">8,308,035</font></div> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 4px"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: bottom; width: 3%; padding-bottom: 4px"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: black 4px double"> <div style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt; text-align: left"><font style="display: inline; font: 10pt times new roman">$</font></div> </td> <td style="text-align: right; vertical-align: bottom; width: 11%; border-bottom: black 4px double"> <div style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt; text-align: right"><font style="display: inline; font: 10pt times new roman">3,306,391</font></div> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 4px"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: bottom; width: 3%; padding-bottom: 4px"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: black 4px double"> <div style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt; text-align: left"><font style="display: inline; font: 10pt times new roman">$</font></div> </td> <td style="text-align: right; vertical-align: bottom; width: 11%; border-bottom: black 4px double"> <div style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt; text-align: right"><font style="display: inline; font: 10pt times new roman">3,306,391</font></div> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 4px"><font style="display: inline; font: 10pt times new roman">  </font></td> </tr><tr style="background-color: #cceeff"> <td style="text-align: left; vertical-align: bottom; width: 36%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: bottom; width: 3%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: bottom; width: 1%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: right; vertical-align: bottom; width: 11%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: bottom; width: 1%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: bottom; width: 3%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: bottom; width: 1%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: right; vertical-align: bottom; width: 11%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: bottom; width: 1%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: bottom; width: 3%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: bottom; width: 1%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: right; vertical-align: bottom; width: 11%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: bottom; width: 1%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: bottom; width: 3%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: bottom; width: 1%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: right; vertical-align: bottom; width: 11%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: bottom; width: 1%"><font style="display: inline; font: 10pt times new roman">  </font></td> </tr><tr style="background-color: white"> <td style="text-align: left; vertical-align: bottom; width: 36%"> <div style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt; text-align: left"><font style="display: inline; font: 10pt times new roman">Liabilities:</font></div> </td> <td style="text-align: left; vertical-align: bottom; width: 3%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: bottom; width: 1%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: right; vertical-align: bottom; width: 11%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: bottom; width: 1%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: bottom; width: 3%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: bottom; width: 1%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: right; vertical-align: bottom; width: 11%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: bottom; width: 1%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: bottom; width: 3%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: bottom; width: 1%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: right; vertical-align: bottom; width: 11%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: bottom; width: 1%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: bottom; width: 3%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: bottom; width: 1%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: right; vertical-align: bottom; width: 11%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: bottom; width: 1%"><font style="display: inline; font: 10pt times new roman">  </font></td> </tr><tr style="background-color: #cceeff"> <td style="vertical-align: bottom; width: 36%; text-align: left; padding-bottom: 4px; text-indent: 0pt; padding-left: 0pt; margin-left: 9pt; margin-right: 0pt"> <div style="text-align: left; text-indent: -9pt; display: block; margin-left: 18pt; margin-right: 0pt"><font style="display: inline; font: 10pt times new roman">Loan payable, including accrued interest</font></div> </td> <td style="text-align: left; vertical-align: bottom; width: 3%; padding-bottom: 4px"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: black 4px double"> <div style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt; text-align: left"><font style="display: inline; font: 10pt times new roman">$</font></div> </td> <td style="text-align: right; vertical-align: bottom; width: 11%; border-bottom: black 4px double"> <div style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt; text-align: right"><font style="display: inline; font: 10pt times new roman">5,876,260</font></div> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 4px"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: bottom; width: 3%; padding-bottom: 4px"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: black 4px double"> <div style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt; text-align: left"><font style="display: inline; font: 10pt times new roman">$</font></div> </td> <td style="text-align: right; vertical-align: bottom; width: 11%; border-bottom: black 4px double"> <div style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt; text-align: right"><font style="display: inline; font: 10pt times new roman">5,876,260</font></div> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 4px"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: bottom; width: 3%; padding-bottom: 4px"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: black 4px double"> <div style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt; text-align: left"><font style="display: inline; font: 10pt times new roman">$</font></div> </td> <td style="text-align: right; vertical-align: bottom; width: 11%; border-bottom: black 4px double"> <div style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt; text-align: right"><font style="display: inline; font: 10pt times new roman">—</font></div> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 4px"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: bottom; width: 3%; padding-bottom: 4px"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: black 4px double"> <div style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt; text-align: left"><font style="display: inline; font: 10pt times new roman">$</font></div> </td> <td style="text-align: right; vertical-align: bottom; width: 11%; border-bottom: black 4px double"> <div style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt; text-align: right"><font style="display: inline; font: 10pt times new roman">—</font></div> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 4px"><font style="display: inline; font: 10pt times new roman">  </font></td></tr></table></div></div></div>falsefalsefalsenonnum:textBlockItemTypenaTabular disclosure of the fair value of financial instruments, including financial assets and financial liabilities, and the measurements of those instruments, assets, and liabilities.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=25499696&loc=d3e19207-110258 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 10 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=28364263&loc=d3e13433-108611 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=28364263&loc=d3e13467-108611 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=28364263&loc=d3e13476-108611 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 30 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14172-108612 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6447952&loc=d3e13220-108610 false0Summary of partnership's carrying values and approximate fair values of Level 3 inputs3false 2us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00<div style="text-indent: 0pt; display: block; margin-left: 18pt; margin-right: 0pt; text-align: justify"><font style="display: inline; font: 10pt Times New Roman">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:</font></div> <div style="text-indent: 0pt; display: block; margin-left: 18pt; margin-right: 0pt; text-align: justify"> </div> <div style="text-indent: 0pt; display: block; margin-left: 18pt; margin-right: 0pt; text-align: justify"> <div style="text-align: left"> <table cellpadding="0" cellspacing="0" style="width: 90%; font: 10pt times new roman; font-size: 10pt; font-family: times new roman"> <tr> <td style="text-align: left; vertical-align: bottom; width: 52%; padding-bottom: 2px"> <div style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt; text-align: left"><font style="display: inline; font: 10pt times new roman"> </font></div> </td> <td style="text-align: left; vertical-align: top; width: 3%; padding-bottom: 2px"><font style="display: inline; font: 10pt times new roman">  </font></td> <td colspan="2" style="vertical-align: bottom; width: 12%; border-bottom: black 2px solid"> <div style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt; text-align: center"><font style="display: inline; font: 10pt times new roman">Convertible Promissory Note</font></div> </td> <td style="text-align: left; vertical-align: top; width: 1%; padding-bottom: 2px"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: top; width: 3%; padding-bottom: 2px"><font style="display: inline; font: 10pt times new roman">  </font></td> <td colspan="2" style="vertical-align: bottom; width: 12%; border-bottom: black 2px solid"> <div style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt; text-align: center"><font style="display: inline; font: 10pt times new roman">Equipment Notes Receivable</font></div> </td> <td style="text-align: left; vertical-align: top; width: 1%; padding-bottom: 2px"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: top; width: 3%; padding-bottom: 2px"><font style="display: inline; font: 10pt times new roman">  </font></td> <td colspan="2" style="vertical-align: bottom; width: 12%; border-bottom: black 2px solid"> <div style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt; text-align: center"><font style="display: inline; font: 10pt times new roman">Loan Payable</font></div> </td> <td style="text-align: left; vertical-align: top; width: 1%; padding-bottom: 2px"><font style="display: inline; font: 10pt times new roman">  </font></td> </tr><tr style="background-color: #cceeff"> <td style="text-align: left; vertical-align: bottom; width: 52%"> <div style="text-indent: -9pt; display: block; margin-left: 9pt; margin-right: 0pt; text-align: left"><font style="display: inline; font: 10pt times new roman">Beginning balance, January 1, 2013</font></div> </td> <td style="text-align: left; vertical-align: top; width: 3%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: top; width: 1%"> <div style="text-indent: -9pt; display: block; margin-left: 9pt; margin-right: 0pt; text-align: left"><font style="display: inline; font: 10pt times new roman">$</font></div> </td> <td style="text-align: right; vertical-align: top; width: 11%"> <div style="text-indent: -9pt; display: block; margin-left: 9pt; margin-right: 0pt; text-align: right"><font style="display: inline; font: 10pt times new roman">—</font></div> </td> <td style="text-align: left; vertical-align: top; width: 1%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: top; width: 3%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: top; width: 1%"> <div style="text-indent: -9pt; display: block; margin-left: 9pt; margin-right: 0pt; text-align: left"><font style="display: inline; font: 10pt times new roman">$</font></div> </td> <td style="text-align: right; vertical-align: top; width: 11%"> <div style="text-indent: -9pt; display: block; margin-left: 9pt; margin-right: 0pt; text-align: right"><font style="display: inline; font: 10pt times new roman">3,306,391</font></div> </td> <td style="text-align: left; vertical-align: top; width: 1%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: top; width: 3%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: top; width: 1%"> <div style="text-indent: -9pt; display: block; margin-left: 9pt; margin-right: 0pt; text-align: left"><font style="display: inline; font: 10pt times new roman">$</font></div> </td> <td style="text-align: right; vertical-align: top; width: 11%"> <div style="text-indent: -9pt; display: block; margin-left: 9pt; margin-right: 0pt; text-align: right"><font style="display: inline; font: 10pt times new roman">—</font></div> </td> <td style="text-align: left; vertical-align: top; width: 1%"><font style="display: inline; font: 10pt times new roman">  </font></td> </tr><tr style="background-color: white"> <td style="text-align: left; vertical-align: bottom; width: 52%"> <div style="text-indent: -9pt; display: block; margin-left: 9pt; margin-right: 0pt; text-align: left"><font style="display: inline; font: 10pt times new roman"> </font></div> </td> <td style="text-align: left; vertical-align: top; width: 3%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: top; width: 1%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: right; vertical-align: top; width: 11%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: top; width: 1%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: top; width: 3%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: top; width: 1%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: right; vertical-align: top; width: 11%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: top; width: 1%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: top; width: 3%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: top; width: 1%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: right; vertical-align: top; width: 11%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: top; width: 1%"><font style="display: inline; font: 10pt times new roman">  </font></td> </tr><tr style="background-color: #cceeff"> <td style="text-align: left; vertical-align: bottom; width: 52%"> <div style="text-indent: -9pt; display: block; margin-left: 9pt; margin-right: 0pt; text-align: left"><font style="display: inline; font: 10pt times new roman">Total gains (losses) included in earnings:</font></div> </td> <td style="text-align: left; vertical-align: top; width: 3%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: top; width: 1%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: right; vertical-align: top; width: 11%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: top; width: 1%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: top; width: 3%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: top; width: 1%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: right; vertical-align: top; width: 11%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: top; width: 1%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: top; width: 3%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: top; width: 1%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: right; vertical-align: top; width: 11%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: top; width: 1%"><font style="display: inline; font: 10pt times new roman">  </font></td> </tr><tr style="background-color: white"> <td style="text-align: left; vertical-align: bottom; width: 52%; padding-left: 0pt; margin-left: 9pt"> <div style="text-indent: -9pt; display: block; margin-left: 18pt; margin-right: 0pt; text-align: left"><font style="display: inline; font: 10pt times new roman">Interest income</font></div> </td> <td style="text-align: left; vertical-align: top; width: 3%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: top; width: 1%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: right; vertical-align: top; width: 11%"> <div style="text-indent: -9pt; display: block; margin-left: 9pt; margin-right: 0pt; text-align: right"><font style="display: inline; font: 10pt times new roman">50,000</font></div> </td> <td style="text-align: left; vertical-align: top; width: 1%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: top; width: 3%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: top; width: 1%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: right; vertical-align: top; width: 11%"> <div style="text-indent: -9pt; display: block; margin-left: 9pt; margin-right: 0pt; text-align: right"><font style="display: inline; font: 10pt times new roman">278,008</font></div> </td> <td style="text-align: left; vertical-align: top; width: 1%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: top; width: 3%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: top; width: 1%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: right; vertical-align: top; width: 11%"> <div style="text-indent: -9pt; display: block; margin-left: 9pt; margin-right: 0pt; text-align: right"><font style="display: inline; font: 10pt times new roman">—</font></div> </td> <td style="text-align: left; vertical-align: top; width: 1%"><font style="display: inline; font: 10pt times new roman">  </font></td> </tr><tr style="background-color: #cceeff"> <td style="text-align: left; vertical-align: bottom; width: 52%; padding-left: 0pt; margin-left: 9pt"> <div style="text-indent: -9pt; display: block; margin-left: 18pt; margin-right: 0pt; text-align: left"><font style="display: inline; font: 10pt times new roman">Interest expense</font></div> </td> <td style="text-align: left; vertical-align: top; width: 3%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: top; width: 1%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: right; vertical-align: top; width: 11%"> <div style="text-indent: -9pt; display: block; margin-left: 9pt; margin-right: 0pt; text-align: right"><font style="display: inline; font: 10pt times new roman">—</font></div> </td> <td style="text-align: left; vertical-align: top; width: 1%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: top; width: 3%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: top; width: 1%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: right; vertical-align: top; width: 11%"> <div style="text-indent: -9pt; display: block; margin-left: 9pt; margin-right: 0pt; text-align: right"><font style="display: inline; font: 10pt times new roman">—</font></div> </td> <td style="text-align: left; vertical-align: top; width: 1%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: top; width: 3%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: top; width: 1%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: right; vertical-align: top; width: 11%"> <div style="text-indent: -9pt; display: block; margin-left: 9pt; margin-right: 0pt; text-align: right"><font style="display: inline; font: 10pt times new roman">16,175</font></div> </td> <td style="text-align: left; vertical-align: top; width: 1%"><font style="display: inline; font: 10pt times new roman">  </font></td> </tr><tr style="background-color: white"> <td style="text-align: left; vertical-align: bottom; width: 52%; padding-left: 0pt; margin-left: 9pt"> <div style="text-indent: -9pt; display: block; margin-left: 18pt; margin-right: 0pt; text-align: left"><font style="display: inline; font: 10pt times new roman">Foreign currency transaction (loss) gain</font></div> </td> <td style="text-align: left; vertical-align: top; width: 3%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: top; width: 1%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: right; vertical-align: top; width: 11%"> <div style="text-indent: -9pt; display: block; margin-left: 9pt; margin-right: 0pt; text-align: right"><font style="display: inline; font: 10pt times new roman">—</font></div> </td> <td style="text-align: left; vertical-align: top; width: 1%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: top; width: 3%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: top; width: 1%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: right; vertical-align: top; width: 11%"> <div style="text-indent: -9pt; display: block; margin-left: 9pt; margin-right: 0pt; text-align: right"><font style="display: inline; font: 10pt times new roman">(204,782</font></div> </td> <td style="text-align: left; vertical-align: top; width: 1%"> <div style="text-indent: -9pt; display: block; margin-left: 9pt; margin-right: 0pt; text-align: left"><font style="display: inline; font: 10pt times new roman">)</font></div> </td> <td style="text-align: left; vertical-align: top; width: 3%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: top; width: 1%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: right; vertical-align: top; width: 11%"> <div style="text-indent: -9pt; display: block; margin-left: 9pt; margin-right: 0pt; text-align: right"><font style="display: inline; font: 10pt times new roman">—</font></div> </td> <td style="text-align: left; vertical-align: top; width: 1%"><font style="display: inline; font: 10pt times new roman">  </font></td> </tr><tr style="background-color: #cceeff"> <td style="vertical-align: bottom; width: 52%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: top; width: 3%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: top; width: 1%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: right; vertical-align: top; width: 11%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: top; width: 1%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: top; width: 3%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: top; width: 1%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: right; vertical-align: top; width: 11%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: top; width: 1%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: top; width: 3%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: top; width: 1%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: right; vertical-align: top; width: 11%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: top; width: 1%"><font style="display: inline; font: 10pt times new roman">  </font></td> </tr><tr style="background-color: white"> <td style="text-align: left; vertical-align: bottom; width: 52%; padding-bottom: 2px"> <div style="text-indent: -9pt; display: block; margin-left: 9pt; margin-right: 0pt; text-align: left"><font style="display: inline; font: 10pt times new roman">Issuance of additional notes</font></div> </td> <td style="text-align: left; vertical-align: top; width: 3%; padding-bottom: 2px"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: top; width: 1%; border-bottom: black 2px solid"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: right; vertical-align: top; width: 11%; border-bottom: black 2px solid"> <div style="text-indent: -9pt; display: block; margin-left: 9pt; margin-right: 0pt; text-align: right"><font style="display: inline; font: 10pt times new roman">1,500,000</font></div> </td> <td style="text-align: left; vertical-align: top; width: 1%; padding-bottom: 2px"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: top; width: 3%; padding-bottom: 2px"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: top; width: 1%; border-bottom: black 2px solid"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: right; vertical-align: top; width: 11%; border-bottom: black 2px solid"> <div style="text-indent: -9pt; display: block; margin-left: 9pt; margin-right: 0pt; text-align: right"><font style="display: inline; font: 10pt times new roman">4,928,418</font></div> </td> <td style="text-align: left; vertical-align: top; width: 1%; padding-bottom: 2px"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: top; width: 3%; padding-bottom: 2px"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: top; width: 1%; border-bottom: black 2px solid"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: right; vertical-align: top; width: 11%; border-bottom: black 2px solid"> <div style="text-indent: -9pt; display: block; margin-left: 9pt; margin-right: 0pt; text-align: right"><font style="display: inline; font: 10pt times new roman">5,860,085</font></div> </td> <td style="text-align: left; vertical-align: top; width: 1%; padding-bottom: 2px"><font style="display: inline; font: 10pt times new roman">  </font></td> </tr><tr style="background-color: #cceeff"> <td style="text-align: left; vertical-align: bottom; width: 52%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: top; width: 3%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: top; width: 1%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: right; vertical-align: top; width: 11%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: top; width: 1%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: top; width: 3%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: top; width: 1%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: right; vertical-align: top; width: 11%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: top; width: 1%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: top; width: 3%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: top; width: 1%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: right; vertical-align: top; width: 11%"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: top; width: 1%"><font style="display: inline; font: 10pt times new roman">  </font></td> </tr><tr style="background-color: white"> <td style="text-align: left; vertical-align: bottom; width: 52%; padding-bottom: 4px"> <div style="text-indent: -9pt; display: block; margin-left: 9pt; margin-right: 0pt; text-align: left"><font style="display: inline; font: 10pt times new roman">Ending balance, June 30, 2013</font></div> </td> <td style="text-align: left; vertical-align: top; width: 3%; padding-bottom: 4px"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: top; width: 1%; border-bottom: black 4px double"> <div style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt; text-align: left"><font style="display: inline; font: 10pt times new roman">$</font></div> </td> <td style="text-align: right; vertical-align: top; width: 11%; border-bottom: black 4px double"> <div style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt; text-align: right"><font style="display: inline; font: 10pt times new roman">1,550,000</font></div> </td> <td style="text-align: left; vertical-align: top; width: 1%; padding-bottom: 4px"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: top; width: 3%; padding-bottom: 4px"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: top; width: 1%; border-bottom: black 4px double"> <div style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt; text-align: left"><font style="display: inline; font: 10pt times new roman">$</font></div> </td> <td style="text-align: right; vertical-align: top; width: 11%; border-bottom: black 4px double"> <div style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt; text-align: right"><font style="display: inline; font: 10pt times new roman">8,308,035</font></div> </td> <td style="text-align: left; vertical-align: top; width: 1%; padding-bottom: 4px"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: top; width: 3%; padding-bottom: 4px"><font style="display: inline; font: 10pt times new roman">  </font></td> <td style="text-align: left; vertical-align: top; width: 1%; border-bottom: black 4px double"> <div style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt; text-align: left"><font style="display: inline; font: 10pt times new roman">$</font></div> </td> <td style="text-align: right; vertical-align: top; width: 11%; border-bottom: black 4px double"> <div style="text-indent: 0pt; display: block; margin-left: 0pt; margin-right: 0pt; text-align: right"><font style="display: inline; font: 10pt times new roman">5,876,260</font></div> </td> <td style="text-align: left; vertical-align: top; width: 1%; padding-bottom: 4px"><font style="display: inline; font: 10pt times new roman">  </font></td></tr></table></div></div>falsefalsefalsenonnum:textBlockItemTypenaTabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income (loss), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=25499696&loc=d3e19279-110258 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=25499696&loc=d3e19207-110258 false0Reconciliation of the beginning and ending balances for assets measured at fair value on a recurring basis using significant unobservable inputsfalseFair Value Measurements (Tables)UnKnownUnKnownUnKnownUnKnowntruefalsefalseSheethttp://sqncapital.com/role/FairValueMeasurementsTables13