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GENERAL EXCISE TAXES	3 Months Ended
GENERAL EXCISE TAXES	Mar. 31, 2013
GENERAL EXCISE TAXES
GENERAL EXCISE TAXES	(8) GENERAL EXCISE TAXES The Partnership records Hawaii general excise taxes when goods and services are sold on a gross basis as components of revenues and expenses. For the three months ended March 31, 2013 and 2012, Hawaii general excise taxes charged or passed on to customers and reflected in revenues and expenses amounted to $7,000 and $6,000, respectively.