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Fair Value Disclosures
9 Months Ended
Sep. 30, 2015
Fair Value Disclosures [Abstract]  
Fair Value Disclosures
The Partnership’s financial instruments include cash and cash equivalents, short-term investments and accounts receivable, for which the carrying amount of each represents fair value based on current market interest rates or their short-term nature. Carrying amounts of contracts receivable, although long-term, also approximate fair value based on current market rates.

The Partnership’s and the Funds’ fixed-rate debt collectively have a carrying value of $84.9 million and $90.0 million as of September 30, 2015 and December 31, 2014, respectively.   The estimated fair value of this debt, based on current interest rates for similar instruments (Level 2 inputs in the Fair Value Hierarchy), is approximately $90.8 million and $96.0 million, as of September 30, 2015 and December 31, 2014, respectively.