XML 21 R10.htm IDEA: XBRL DOCUMENT v2.3.0.15
Equity (USD $)
In Thousands
9 Months Ended
Sep. 30, 2011
Sep. 30, 2010
Equity  
Partners' Capital Notes Disclosure [Text Block]

Note E – Deficit Restoration

 

The Partnership Agreement dictates that if prior to the dissolution of the Partnership the Managing General Partner has a deficiency in their capital account, on a tax basis, the Managing General Partner shall contribute an amount equal to the lesser of (a) the deficiency in the Managing General Partner’s capital account or (b) 1.01% of the original invested capital that has not yet been returned or (c) the deficit in a hypothetical capital account of the Managing General Partner assuming it only had an aggregate of 1% of each material item of income or loss at all times during the existence of the Partnership and excluding all previous actual distributions. As a result, the Managing General Partner contributed approximately $236,000 during the nine months ended September 30, 2011 based on the deficit in the hypothetical capital account.

 
Deficit restoration contribution from general partner$ 236$ 0