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Significant Accounting Policies
12 Months Ended
Dec. 31, 2015
Accounting Policies [Abstract]  
Significant Accounting Policies

2.  Significant Accounting Policies    

Basis of Reporting

The records of the Partnership are maintained using the cash basis of accounting. A substantial portion of the transactions of the Limited Partnership have been with the entities affiliated with the General Partners.

Inventories

The partnership has no inventories.

Property and Equipment

The partnership has no tangible properties.

Other Assets

Other assets include capitalized organization and patent costs; these assets are carried at cost and amortized using the straight-line method.

Offering Costs

Offering costs, including sale commissions to brokers for sales of limited partnership interests were charged directly to the respective partners' capital account.

Income Taxes

The Partnership is not a tax-paying entity. No provision is made in these financial statements for federal and state income taxes.

Research and Development Expenses

Research and development costs paid or accrued under terms of a contract with an affiliated company were charged to expense in the period in which the obligation was incurred.

Net Loss Attributable to Limited Partners Units

The net loss attributable to each $1,000 limited partnership unit represents the loss for the period allocated to limited partners divided by the number of partnership units outstanding at the end of the period. The net loss allocated to specific individual units will vary from the amount shown depending on the group to which a limited partner has been assigned.