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Statement of Cash Flows (USD $)
12 Months Ended
Dec. 31, 2012
Dec. 31, 2011
Cash flows from operating activities:    
Net income (loss) $ 3,161,744 $ (448,182)
Adjustments to reconcile net loss to net cash used in operating activities:    
Share of income from partnerships (321,497) (298,073)
Amortization of deferred costs 1,696 4,188
Gain on disposition of property (4,044,319) 0
Impairment loss 605,612 0
Changes in assets and liabilities:    
Decrease in other assets 0 14,446
(Decrease) increase in accounts payable and accrued expenses (28,060) 15,779
Net cash used in operating activities (624,824) (711,842)
Cash flows from investing activities:    
Proceeds from disposition of investment in partnership 5,514,637 0
Disposition fee paid (1,271,000) 0
Repayment of Advances to Local Partnership 10,000 0
Receipt of distributions from partnerships 11,211 70,929
Advance to Local Partnership (20,000) 0
Net cash provided by investing activities 4,244,848 70,929
Cash flows from financing activities:    
Distributions to Additional Limited Partners (3,712,684) 0
Net cash used in financing activities (3,712,684) 0
Net decrease in cash and cash equivalents (92,660) (640,913)
Cash and cash equivalents, beginning of year 2,172,240 2,813,153
Cash and cash equivalents, end of year $ 2,079,580 $ 2,172,240