Income Taxes (Tables)

12 Months Ended

Dec. 31, 2012

Reconciliation of Financial Statement Net Income to Taxable Income

A reconciliation of financial statement net income to taxable income for each of the periods is as follows:

	2012		2011		2010
Net income per financial statements	$	634,162	$	610,811	$	653,000
Excess book depreciation		17,328		17,328		17,328
Taxable income	$	651,490	$	628,139	$	670,328

Reconciliation of Partnership Equity Per Financial Statements to Partners' Equity for Tax Purposes

A reconciliation of partnership equity per the financial statements to partners’ equity for tax purposes as of December 31, 2012, is as follows (unaudited):

Partners’ equity per financial statements	$	2,092,095
Issue costs of limited partnership units capitalized for tax purposes		637,325
Difference in book vs. tax depreciation		45,061
Other		235
Partners’ equity for tax purposes	$	2,774,716