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GENERAL EXCISE TAXES
6 Months Ended
Jun. 30, 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 June 30, 2013 and 2012, Hawaii general excise taxes charged or passed on to customers and reflected in revenues and expenses amounted to $5,000 and $6,000, respectively. For the six months ended June 30, 2013 and 2012, Hawaii general excise taxes charged or passed on to customers and reflected in revenues and expenses amounted to $12,000.