Note 11 - Partners' Capital

9 Months Ended

Sep. 30, 2016

Notes to Financial Statements

Partners' Capital Notes Disclosure [Text Block]

(11)     PARTNERS’ CAPITAL

Net losses are allocated 1% to the general partner and 99% to the holders of the Class A Units in proportion to the number of Class A Units held.

On June 30, 2016, the partnership sold all of the issued and outstanding shares of capital stock of RHR for $224,000

See Note 15 – Sale of RHR.

As a result, partners’ capital increased by $224,000. Partners’ capital includes the general partner interest plus the Class A limited partners’ interest.