XML 30 R19.htm IDEA: XBRL DOCUMENT v3.8.0.1
Fair Value Disclosures
9 Months Ended
Sep. 30, 2017
Fair Value Disclosures [Abstract]  
Fair Value Disclosures
The Partnership’s financial instruments include cash and accounts receivable, for which the carrying amount of each represents fair value based on current market interest rates or their short-term nature.

Collectively, the Partnership’s and the Funds’ fixed-rate debt has a carrying value of $101.7 million as of September 30, 2017 and December 31, 2016. 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 $105.8 million and $111.0 million as of September 30, 2017 and December 31, 2016, respectively.