Investments in Real Estate

12 Months Ended

Dec. 31, 2013

Real Estate [Abstract]

Investments in Real Estate

(4)   Investments in Real Estate

Effective January 1, 2001, the Partnership entered into a plan to dispose of the property Commercial Park West. The carrying value of the assets of Commercial Park West amounted to $570,095 and $637,570 at December 31, 2013 and 2012, respectively. The property generated a net loss of $273,073 and $354,250 for the years ended December 31, 2013 and 2012, respectively.