atcp.htm

0001096906-13-001627.txt : 20131101 0001096906-13-001627.hdr.sgml : 20131101 20131101112140 ACCESSION NUMBER: 0001096906-13-001627 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 11 CONFORMED PERIOD OF REPORT: 20130929 FILED AS OF DATE: 20131101 DATE AS OF CHANGE: 20131101 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AMERICAN TAX CREDIT PROPERTIES LP CENTRAL INDEX KEY: 0000830159 STANDARD INDUSTRIAL CLASSIFICATION: OPERATORS OF APARTMENT BUILDINGS [6513] IRS NUMBER: 133458875 STATE OF INCORPORATION: DE FISCAL YEAR END: 0330 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 000-17619 FILM NUMBER: 131184824 BUSINESS ADDRESS: STREET 1: 599 W PUTNAM AVENUE STREET 2: C/O RICHMAN GROUP INC CITY: GREENWICH STATE: CT ZIP: 06830 BUSINESS PHONE: 2038690900 MAIL ADDRESS: STREET 1: WORLD FINANCIAL CENTER STREET 2: SOUTH TOWER 14TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10080-6114 10-Q 1 atcp.htm AMERICAN TAX CREDIT PROPERTIES L.P. 10Q 2013-09-29 atcp.htm

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

(Mark One)

[ X ] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the Quarterly Period Ended September 29, 2013

[ ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the Transition Period from to ____________

Commission File Number: 0-17619

American Tax Credit Properties L.P.

(Exact Name of Registrant as Specified in its Charter)

Delaware	13-3458875
(State or Other Jurisdiction of Organization)	(I.R.S. Employer Incorporation or Identification No.)

Richman Tax Credit Properties L.P.
340 Pemberwick Road
Greenwich, Connecticut	06831
(Address of Principal Executive Offices)	(Zip Code)

Registrant's Telephone Number, Including Area Code: (203) 869-0900

Indicate by check mark whether the Registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the Registrant was required to file such reports), and (2) has been subject to filing requirements for the past 90 days. Yes X No

Indicate by check mark whether the Registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the Registrant was required to submit and post such files). Yes X No

Indicate by check mark whether the Registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer or a smaller reporting company. See the definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act.

Large Accelerated Filer o

Accelerated Filer o

Non-Accelerated Filer o

Smaller Reporting Company x

Indicate by check mark whether the Registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes No X

As of November 1, 2013, there are 41,286 units of limited partnership interest outstanding.

AMERICAN TAX CREDIT PROPERTIES L.P.

PART I - FINANCIAL INFORMATION

Table of Contents

		Page

Item 1.	Financial Statements.

Balance Sheets		3

Statements of Operations and Comprehensive Income (Loss)		4

Statements of Cash Flows		5

Notes to Financial Statements		7

Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations.	9

Item 3.	Quantitative and Qualitative Disclosure About Market Risk.	12

Item 4.	Controls and Procedures.	13

AMERICAN TAX CREDIT PROPERTIES L.P.

BALANCE SHEETS

(UNAUDITED)

	September 29,			March 30,
	2013			2013

ASSETS

Cash and cash equivalents	$	261,132		$	2,286,126
Investment in Pemberwick Fund - a short duration bond fund		2,832,503			928,287

	$	3,093,635		$	3,214,413

LIABILITIES AND PARTNERS' EQUITY (DEFICIT)

Liabilities

Accounts payable and accrued expenses	$	17,250		$	54,630
Payable to general partner and affiliates		86,485			27,088

		103,735			81,718
Commitments and contingencies

Partners' equity (deficit)

General partner		(335,393	)		(334,477	)
Limited partners (41,286 units of limited partnership interest outstanding)		3,319,573			3,456,864
Accumulated other comprehensive income		5,720			10,308

		2,989,900			3,132,695

	$	3,093,635		$	3,214,413

See Notes to Financial Statements.

AMERICAN TAX CREDIT PROPERTIES L.P.

STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS)

THREE AND SIX MONTH PERIODS ENDED SEPTEMBER 29, 2013 AND 2012

(UNAUDITED)

	Three Months Ended September 29, 2013			Six Months Ended September 29, 2013			Three Months Ended September 29, 2012			Six Months Ended September 29, 2012

REVENUE

Interest	$	6,324		$	9,300		$	3,503		$	6,937

TOTAL REVENUE		6,324			9,300			3,503			6,937

EXPENSES

Administration fees		16,809			33,617			17,788			37,329
Management fee		16,053			32,106			16,988			35,651
Professional fees		21,752			29,431			16,826			31,804
State of New Jersey filing fee								17,840			35,680
Printing, postage and other		3,944			5,781			3,960			7,495

TOTAL EXPENSES		58,558			100,935			73,402			147,959

		(52,234	)		(91,635	)		(69,899	)		(141,022	)

Equity in loss of investment in local partnerships								(16,276	)		(10,295	)

LOSS PRIOR TO GAIN ON SALE OF LIMITED PARTNER INTERESTS/ LOCAL PARTNERSHIP PROPERTIES		(52,234	)		(91,635	)		(86,175	)		(151,317	)

GAIN ON SALE OF LIMITED PARTNER INTERESTS/LOCAL PARTNERSHIP PROPERTIES								16,276			1,674,704

NET INCOME (LOSS)		(52,234	)		(91,635	)		(69,899	)		1,523,387

Other comprehensive income (loss) - Pemberwick Fund		925			(4,588	)		8,952			9,954

COMPREHENSIVE INCOME (LOSS)	$	(51,309	)	$	(96,223	)	$	(60,947	)	$	1,533,341

NET INCOME (LOSS) ATTRIBUTABLE TO

General partner	$	(522	)	$	(916	)	$	(699	)	$	15,234
Limited partners		(51,712	)		(90,719	)		(69,200	)		1,508,153

	$	(52,234	)	$	(91,635	)	$	(69,899	)	$	1,523,387

NET INCOME (LOSS) per unit of limited partnership interest (41,286 units of limited partnership interest)	$	(1.26	)	$	(2.20	)	$	(1.68	)	$	36.53

See Notes to Financial Statements.

AMERICAN TAX CREDIT PROPERTIES L.P.

STATEMENTS OF CASH FLOWS

SIX MONTHS ENDED SEPTEMBER 29, 2013 AND 2012

(UNAUDITED)

	2013			2012

CASH FLOWS FROM OPERATING ACTIVITIES

Interest received	$	9,300		$	6,937
Cash paid for
Administration fees		(6,326	)		(5,361	)
Professional fees		(59,731	)		(54,049	)
State of New Jersey filing fee		(1,438	)		(83,950	)
Printing, postage and other expenses		(11,423	)		(9,533	)

Net cash used in operating activities		(69,618	)		(145,956	)

CASH FLOWS FROM INVESTING ACTIVITIES

Investments in Pemberwick Fund		(1,908,804	)		(6,865	)
Redemptions from Pemberwick Fund					85,223
Distributions received from local partnerships					37,500
Proceeds in connection with sale of limited partner interests/local partnership properties					2,232,801

Net cash provided by (used in) investing activities		(1,908,804	)		2,348,659

CASH FLOWS FROM FINANCING ACTIVITIES

Distributions to partners		(46,572	)

Net cash used in financing activities		(46,572	)

Net increase (decrease) in cash and cash equivalents		(2,024,994	)		2,202,703

Cash and cash equivalents at beginning of period		2,286,126			29,291

CASH AND CASH EQUIVALENTS AT END OF PERIOD	$	261,132		$	2,231,994

SIGNIFICANT NONCASH INVESTING AND FINANCING ACTIVITIES

Unrealized gain (loss) on investment in Pemberwick Fund	$	(4,588	)	$	9,954

See reconciliation of net income (loss) to net cash used in operating activities on page 6.

See Notes to Financial Statements.

AMERICAN TAX CREDIT PROPERTIES L.P.

STATEMENTS OF CASH FLOWS - CONTINUED

SIX MONTHS ENDED SEPTEMBER 29, 2013 AND 2012

(UNAUDITED)

	2013			2012

RECONCILIATION OF NET INCOME (LOSS) TO NET CASH USED IN OPERATING ACTIVITIES

Net income (loss)	$	(91,635	)	$	1,523,387

Adjustments to reconcile net income (loss) to net cash used in operating activities

Equity in loss of investment in local partnerships					10,295
Gain on sale of limited partner interests/local partnership properties					(1,674,704	)
Decrease in accounts payable and accrued expenses		(37,380	)		(72,553	)
Increase in due to general partner and affiliates		59,397			67,619

NET CASH USED IN OPERATING ACTIVITIES	$	(69,618	)	$	(145,956	)

See Notes to Financial Statements.

AMERICAN TAX CREDIT PROPERTIES L.P.

NOTES TO FINANCIAL STATEMENTS

SEPTEMBER 29, 2013

(UNAUDITED)

1.	Basis of Presentation

The accompanying unaudited financial statements of American Tax Credit Properties L.P. (the “Partnership”) have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information. They do not include all information and footnotes required by GAAP for complete financial statements. In the opinion of the general partner of the Partnership (the “General Partner”), the accompanying unaudited financial statements include all adjustments necessary to present fairly the financial position as of September 29, 2013 and the results of operations and cash flows for the interim periods presented. All adjustments are of a normal recurring nature. The results of operations for the six months ended September 29, 2013 are not necessarily indicative of the results that may be expected for the entire year.

2.	Investment in Local Partnerships

The Partnership initially acquired limited partner equity interests (the “Local Partnership Interests”) in nineteen partnerships (the “Local Partnerships”) representing capital contributions in the aggregate amount of $36,228,149, which includes voluntary advances (the “Advances”) made to certain Local Partnerships and all of which has been paid. As of September 29, 2013, the Partnership holds a Local Partnership Interest in three Local Partnerships (see discussion below regarding the potential sale of the Partnership’s remaining Local Partnership Interests). The Partnership has no legal obligation to fund any operating deficits of the Local Partnerships. The results of operations of the Local Partnerships are provided by the general partners of the Local Partnerships (the “Local General Partners”) on an unaudited basis during interim periods.

In the event the operations of a Local Partnership result in a loss, equity in loss of each investment in Local Partnership allocated to the Partnership is recognized to the extent of the Partnership’s investment balance in each Local Partnership. Equity in loss in excess of the Partnership’s investment balance in a Local Partnership is allocated to other partners’ capital in any such Local Partnership. As a result of cumulative equity losses and distributions, and the sale of certain Local Partnerships’ Properties and/or the Partnership’s Local Partnership Interests, the Partnership’s investment in local partnerships reached a zero balance during the year ended March 30, 2013.

During the year ended March 30, 2013, the Partnership entered into contracts to sell its Local Partnership Interests in Santa Juanita Limited Dividend Partnership L.P. (“Santa Juanita”) and Vista del Mar Limited Dividend Partnership L.P. (“Vista del Mar”) to an affiliate of the Local General Partners of Santa Juanita and Vista del Mar; there will be no proceeds in connection with the proposed sales. Such Local Partnerships have the same Local General Partner. The proposed sales are subject to the approval of the United States Department of Housing and Urban Development (“HUD”); there can be no assurance that HUD will approve either or both of the contracts. After accounting for its share of cumulative income, losses and distributions, the Partnership’s investment in Santa Juanita and Vista del Mar reached a zero balance in a prior year.

During the year ended March 30, 2013, the Partnership entered into a contract to sell its Local Partnership Interest in Cobbet Hill Associates Limited Partnership (“Cobbet”) to one of the Local General Partners of Cobbet; there will be no proceeds in connection with the proposed sale. One of the Local General Partners of Cobbet is an affiliate of the General Partner; such Local General Partner is not involved in the proposed sale. The proposed sale is subject to the approval of Cobbet’s mortgage lender, the Massachusetts Housing Finance Agency (“MHFA”); there can be no assurance that MHFA will approve the contract. After accounting for its share of cumulative income, losses and distributions, the Partnership’s investment in Cobbet reached a zero balance in a prior year.

AMERICAN TAX CREDIT PROPERTIES L.P.

NOTES TO FINANCIAL STATEMENTS - CONTINUED

SEPTEMBER 29, 2013

(UNAUDITED)

2.	Investment in Local Partnerships (Continued)

Cobbet was originally financed with a first mortgage with mandatory monthly payment terms with MHFA and a second mortgage with MHFA under the State Housing Assistance for Rental Production Program (the “SHARP Operating Loan”) whereby proceeds would be advanced monthly as an operating subsidy (the “Operating Subsidy Payments”). The terms of the SHARP Operating Loan called for declining Operating Subsidy Payments over its term (not more than 15 years). However, due to the economic condition of the Northeast region in the early 1990’s, MHFA instituted an operating deficit loan (the “ODL”) program that supplemented the scheduled reduction in the Operating Subsidy Payments. Effective October 1, 1997, MHFA announced its intention to eliminate the ODL program, such that Cobbet no longer receives the ODL, without which Cobbet has been unable to make the full mandatory debt service payments on its first mortgage. MHFA issued a formal notice of default dated February 2, 2004. Since the date MHFA ceased funding the ODL through December 31, 2012, Cobbet has accumulated over $13,134,000 of arrearages and other charges on the first mortgage; as a result of the default, principal and accrued interest in excess of $26,000,000 in connection with the first mortgage, the SHARP Operating Loan and the ODL are considered currently due.

3.	Investment in Pemberwick Fund

The Partnership carries its investment in Pemberwick Fund, a short duration bond fund (“Pemberwick”) at estimated fair value. The fair value of the Partnership’s investment in Pemberwick is classified within Level 1 of the fair value hierarchy of the guidance on Fair Value Measurements as defined in Accounting Standards Codification (“ASC”) Topic 820. Level 1 inputs utilize quoted prices (unadjusted) in active markets for identical assets or liabilities that the Partnership has the ability to access. Pemberwick’s net asset value (“NAV”) is $10.07 per share as of September 29, 2013. An unrealized gain of $5,720 is reflected as accumulated other comprehensive income in the accompanying unaudited balance sheet as of September 29, 2013. As of September 29, 2013, the Partnership has earned $61,357 of interest revenue from its investment in Pemberwick.

4.	Distributions to Partners

During the six months ended September 29, 2013, the Partnership paid non-resident withholding taxes of $46,572 on behalf of certain of its limited partners (the “Limited Partners”) in connection with a Local Partnership’s sale of its underlying Property during the year ended December 31, 2012. Such amount is reflected as distributions to partners in the accompanying unaudited statement of cash flows for the six months ended September 29, 2013. In October 2013, the Partnership made a distribution of $25 per unit of limited partnership interest to unit holders of record as of August 30, 2013. After deducting the withholding taxes noted above, the additional distribution to the Limited Partners was $987,364; the distribution to the General Partner was $10,430.

5.	Additional Information

Additional information, including the audited March 30, 2013 Financial Statements and the Organization, Purpose and Summary of Significant Accounting Policies, is included in the Partnership's Annual Report on Form 10-K for the fiscal year ended March 30, 2013 on file with the Securities and Exchange Commission.

AMERICAN TAX CREDIT PROPERTIES L.P.

Item 2. Management's Discussion and Analysis of Financial Condition and Results of Operations.

Material Changes in Financial Condition

As of September 29, 2013, American Tax Credit Properties L.P. (the “Registrant”) has not experienced a significant change in financial condition as compared to March 30, 2013. Principal changes in assets are comprised of periodic transactions and adjustments. Registrant owns a limited partner equity interest (the “Local Partnership Interests”) in partnerships (the “Local Partnerships”), which own low-income multifamily residential complexes (the “Properties”) that qualified for the low-income housing tax credit (the “Low-income Housing Tax Credit”) in accordance with Section 42 of the Internal Revenue Code. During the six months ended September 29, 2013, Registrant received cash from interest revenue and utilized cash for operating expenses, investments in Pemberwick Fund, a short duration bond fund (“Pemberwick”) and non-resident withholding taxes paid on behalf of certain of its limited partners (the “Limited Partners”) (see discussion below). Cash and cash equivalents and investment in Pemberwick decreased, in the aggregate, by approximately $121,000 during the six months ended September 29, 2013 (which includes an unrealized loss on investment in Pemberwick of approximately $5,000). Payable to general partner and affiliates represents accrued administration and management fees in the accompanying unaudited balance sheet as of September 29, 2013.

During the six months ended September 29, 2013, Registrant paid non-resident withholding taxes of $46,572 on behalf of certain of the Limited Partners in connection with a Local Partnership’s sale of its underlying Property during the year ended December 31, 2012. Such amount is reflected as distributions to partners in the accompanying unaudited statement of cash flows for the six months ended September 29, 2013. In October 2013, Registrant made a distribution of $25 per unit of limited partnership interest to unit holders of record as of August 30, 2013. After deducting the withholding taxes noted above, the additional distribution to the Limited Partners was $987,364; the distribution to the General Partner was $10,430.

Results of Operations

Registrant’s operating results are dependent, in part, upon the operating results of the Local Partnerships and are impacted by the Local Partnerships’ policies. In addition, the operating results herein are not necessarily the same for tax reporting. Registrant accounts for its investment in local partnerships in accordance with the equity method of accounting. Accordingly, the investment is carried at cost and is adjusted for Registrant’s share of each Local Partnership’s results of operations and by cash distributions received. In the event the operations of a Local Partnership result in a loss, equity in loss of each investment in Local Partnership allocated to Registrant is recognized to the extent of Registrant’s investment balance in each Local Partnership. Equity in loss in excess of Registrant’s investment balance in a Local Partnership is allocated to other partners’ capital in any such Local Partnership. As a result of cumulative equity losses and distributions, and the sale of certain Local Partnerships’ Properties and/or Registrant’s Local Partnership Interests, Registrant’s investment in local partnerships reached a zero balance during the year ended March 30, 2013.

Cumulative losses and cash distributions in excess of investment in local partnerships may result from a variety of circumstances, including a Local Partnership's accounting policies, subsidy structure, debt structure and operating deficits, among other things. Accordingly, cumulative losses and cash distributions in excess of the investment are not necessarily indicative of adverse operating results of a Local Partnership.

Registrant’s operations for the three months ended September 29, 2013 and 2012 resulted in net losses of $52,234 and $69,899, respectively. The decrease is primarily attributable to a decrease in State of New Jersey filing fees of approximately $18,000 resulting from Registrant no longer owning a Local Partnership Interest in any Local Partnerships with underlying Properties located in New Jersey. Other comprehensive income for the three months ended September 29, 2013 resulted from an unrealized gain on investment in Pemberwick of $925.

AMERICAN TAX CREDIT PROPERTIES L.P.

Item 2. Management's Discussion and Analysis of Financial Condition and Results of Operations (Continued).

Registrant’s operations for the six months ended September 29, 2013 and 2012 resulted in net income (loss) of $(91,635) and $1,523,387, respectively. The decrease in net income is primarily attributable to gain on sale of limited partner interests/local partnership properties of approximately $1,675,000 recognized in fiscal 2012 resulting from a Local Partnership’s sale of its underlying Property, partially offset by (i) a decrease in State of New Jersey filing fees of approximately $36,000 resulting from Registrant no longer owning a Local Partnership Interest in any Local Partnerships with underlying Properties located in New Jersey, (ii) a decrease in equity in loss of investment in local partnerships of approximately $10,000, which decrease is attributable to Registrant’s investment in Local Partnerships reaching a zero balance during the year ended March 30, 2013, and (iii) a decrease in other operating expenses of approximately $11,000. Other comprehensive loss for the six months ended September 29, 2013 resulted from an unrealized loss on investment in Pemberwick of $4,588.

Local Partnership Matters

Registrant's primary objective, to provide Low-income Housing Tax Credits to the Limited Partners, has been completed. The relevant state tax credit agency allocated each of the Local Partnerships an amount of Low-income Housing Tax Credits, which are generally available for a ten year period from the year the Property is placed in service (the “Ten Year Credit Period”). The Ten Year Credit Period was fully exhausted with respect to all of the Properties as of December 31, 2003. The required holding period of each Property, in order to avoid Low-income Housing Tax Credit recapture, is fifteen years from the year in which the Low-income Housing Tax Credits commence on the last building of the Property (the "Compliance Period"). The Compliance Period of all of the Local Partnerships had expired as of December 31, 2004. In addition, certain of the Local Partnerships entered into agreements with the relevant state tax credit agencies whereby the Local Partnerships must maintain the low-income nature of the Properties for a period which exceeds the Compliance Period (in certain circumstances, up to 50 years from when the Property is placed in service, but commonly 30 years from the date any such Property is placed in service), regardless of a sale of the Properties by the Local Partnerships after the Compliance Period (the “Extended Use Provisions”). Although the Extended Use Provisions do not extend the Compliance Period of the respective Local Partnerships, such provisions may limit the number and availability of potential purchasers of the Properties. Accordingly, a sale of a Property may happen well after the expiration of the Compliance Period and/or may be significantly discounted. Registrant is in the process of disposing of its remaining Local Partnership Interests. As of November 2013, Registrant owns three of the nineteen Local Partnership Interests initially acquired (see discussion below regarding the potential sale of Registrant’s remaining Local Partnership Interests). In a prior year, Registrant served a demand on the general partners of all then remaining Local Partnerships (the “Local General Partners”) to commence a sale process to dispose of the Properties. In the event a sale cannot be consummated, it is the General Partner’s intention to sell or assign Registrant’s remaining Local Partnership Interests. It is uncertain as to the amount, if any, that Registrant will receive with respect to each specific Property from such sales or assignments. Registrant intends to dissolve after the final disposition of its remaining Local Partnership Interests; there can be no assurance as to when Registrant will dispose of its remaining Local Partnership Interests.

The three remaining Properties are principally comprised of subsidized and leveraged low-income multifamily residential complexes located in Massachusetts and Puerto Rico. The three remaining Local Partnerships receive rental subsidy payments under Section 8 of Title II of the Housing and Community Development Act of 1974 ("Section 8”). The Section 8 contracts expire at various times. Since October 1997, the United States Department of Housing and Urban Development (“HUD”) has issued a series of directives related to project based Section 8 contracts that define owners’ notification responsibilities, advise owners of project based Section 8 properties of what their options are regarding the renewal of Section 8 contracts, provide guidance and procedures to owners, management agents, contract administrators and HUD staff concerning renewal of Section 8 contracts, provide policies and procedures on setting renewal rents and handling renewal rent adjustments and provide the requirements and procedures for opting-out of a Section 8 project based contract. Registrant cannot predict legislative initiatives and governmental budget negotiations, the outcome of which could result in a reduction in funds available for the Section 8 program. Such changes could adversely affect the future net operating income before debt service (“NOI”) and debt structure of any or all of the remaining Local Partnerships. The remaining Local Partnerships’ Section 8 contracts are currently subject to renewal under applicable HUD guidelines. Two of the three remaining Local Partnerships entered into restructuring agreements in a prior year, resulting in a change to both rent subsidy and mandatory debt service.

AMERICAN TAX CREDIT PROPERTIES L.P.

Item 2. Management's Discussion and Analysis of Financial Condition and Results of Operations (Continued).

The Local Partnerships have various financing structures which include (i) required debt service payments ("Mandatory Debt Service") and (ii) debt service payments that are payable only from available cash flow subject to the terms and conditions of the notes, which may be subject to specific laws, regulations and agreements with appropriate federal and state agencies ("Non-Mandatory Debt Service or Interest"). Registrant has no legal obligation to fund any operating deficits of the Local Partnerships.

During the year ended March 30, 2013, Registrant entered into contracts to sell its Local Partnership Interests in Santa Juanita Limited Dividend Partnership L.P. (“Santa Juanita”) and Vista del Mar Limited Dividend Partnership L.P. (“Vista del Mar”) to an affiliate of the Local General Partners of Santa Juanita and Vista del Mar; there will be no proceeds in connection with the proposed sales. Such Local Partnerships have the same Local General Partner. The proposed sales are subject to the approval of HUD; there can be no assurance that HUD will approve either or both of the contracts. After accounting for its share of cumulative income, losses and distributions, Registrant’s investment in Santa Juanita and Vista del Mar reached a zero balance in a prior year.

During the year ended March 30, 2013, Registrant entered into a contract to sell its Local Partnership Interest in Cobbet Hill Associates Limited Partnership (“Cobbet”) to one of the Local General Partners of Cobbet; there will be no proceeds in connection with the proposed sale. One of the Local General Partners of Cobbet is an affiliate of the General Partner; such Local General Partner is not involved in the proposed sale. The proposed sale is subject to the approval of Cobbet’s mortgage lender, the Massachusetts Housing Finance Agency (“MHFA”); there can be no assurance that MHFA will approve the contract. After accounting for its share of cumulative income, losses and distributions, Registrant’s investment in Cobbet reached a zero balance in a prior year.

AMERICAN TAX CREDIT PROPERTIES L.P.

Item 2. Management's Discussion and Analysis of Financial Condition and Results of Operations (Continued).

Critical Accounting Policies and Estimates

The accompanying unaudited financial statements are prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”), which requires Registrant to make certain estimates and assumptions. The following section is a summary of certain aspects of those accounting policies that may require subjective or complex judgments and are most important to the portrayal of Registrant’s financial condition and results of operations. Registrant believes that there is a low probability that the use of different estimates or assumptions in making these judgments would result in materially different amounts being reported in the accompanying unaudited financial statements.

·	Registrant accounts for its investment in local partnerships in accordance with the equity method of accounting.

·	Registrant does not consolidate the accounts and activities of the Local Partnerships, which are considered Variable Interest Entities as defined by Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 810; Subtopic 10 because Registrant is not considered the primary beneficiary. Registrant’s balance in investment in local partnerships represents the maximum exposure to loss in connection with such investments. Registrant’s exposure to loss on the Local Partnerships is mitigated by the condition and financial performance of the underlying Properties as well as the financial strength of the Local General Partners. In addition, the Local Partnerships’ partnership agreements grant the Local General Partners the power to direct the activities that most significantly impact the Local Partnerships’ economic success. As a result of cumulative equity losses and distributions, and the sale of certain Local Partnerships’ Properties and/or Registrant’s Local Partnership Interests, Registrant’s investment in local partnerships reached a zero balance during the year ended March 30, 2013.

Forward-Looking Information

As a cautionary note, with the exception of historical facts, the matters discussed in this quarterly report on Form 10-Q are “forward-looking” statements within the meaning of the Private Securities Litigation Reform Act of 1995 (the “Reform Act”). Forward-looking statements may relate to, among other things, current expectations, forecasts of future events, future actions, future performance generally, business development activities, capital expenditures, strategies, the outcome of contingencies, future financial results, financing sources and availability and the effects of regulation and competition. Words such as “anticipate,” “expect,” “intend,” “plan,” “seek,” “estimate” and other words and terms of similar meaning in connection with discussions of future operating or financial performance signify forward-looking statements. Registrant may also provide written forward-looking statements in other materials released to the public. Such statements are made in good faith by Registrant pursuant to the “Safe Harbor” provisions of the Reform Act. Registrant undertakes no obligation to update publicly or revise any forward-looking statement, whether as a result of new information, future events or otherwise. Such forward-looking statements involve known risks, uncertainties and other factors that may cause Registrant’s actual results of operations or actions to be materially different from future results of operations or actions expressed or implied by the forward-looking statements.

Item 3. Quantitative and Qualitative Disclosure About Market Risk.

Registrant is a smaller reporting company as defined by Rule 12b-2 of the Exchange Act and is not required to provide the information required under this Item.

AMERICAN TAX CREDIT PROPERTIES L.P.

Item 4. Controls and Procedures.

Disclosure controls and procedures are controls and procedures that are designed to ensure that information required to be disclosed by Registrant in reports that Registrant files or submits under the Exchange Act is recorded, processed, summarized and timely reported as provided in SEC rules and forms. Registrant periodically reviews the design and effectiveness of its disclosure controls and procedures, including compliance with various laws and regulations that apply to its operations. Registrant makes modifications to improve the design and effectiveness of its disclosure controls and procedures, and may take other corrective action, if its reviews identify a need for such modifications or actions. In designing and evaluating the disclosure controls and procedures, Registrant recognizes that any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving the desired control objectives.

Registrant has carried out an evaluation, under the supervision and the participation of its management, including the Chief Executive Officer and Chief Financial Officer of the general partner of the General Partner, of the effectiveness of the design and operation of its disclosure controls and procedures (as defined in Rule 13a-15(e) and 15d-15(e) under the Exchange Act), as of the three months ended September 29, 2013. Based upon that evaluation, the Chief Executive Officer and Chief Financial Officer of the general partner of the General Partner concluded that Registrant’s disclosure controls and procedures were effective as of September 29, 2013.

There were no changes in Registrant’s internal control over financial reporting during the three months ended September 29, 2013 that have materially affected, or are reasonably likely to materially affect, Registrant’s internal control over financial reporting.

AMERICAN TAX CREDIT PROPERTIES L.P.

Part II - OTHER INFORMATION

Item 1. Legal Proceedings.

None.

Item 1A. Risk Factors.

There have been no material changes from the risk factors previously disclosed in Item 1A of Registrant’s Annual Report on Form 10-K for the year ended March 30, 2013.

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds.

None.

Item 3. Defaults Upon Senior Securities.

None; see Item 2 of Part I regarding the mortgage default of a certain Local Partnership.

Item 4. Mine Safety Disclosures.

Not applicable.

Item 5. Other Information.

None.

Item 6. Exhibits.

Exhibit 31.1	Rule 13a-14(a)/15d-14(a) Certification of Chief Executive Officer.
Exhibit 31.2	Rule 13a-14(a)/15d-14(a) Certification of Chief Financial Officer.
Exhibit 32.1	Section 1350 Certification of Chief Executive Officer.
Exhibit 32.2	Section 1350 Certification of Chief Financial Officer.
Exhibit 101.ins	XBRL Instance.*
Exhibit 101.xsd	XBRL Schema.*
Exhibit 101.cal	XBRL Calculation.*
Exhibit 101.def	XBRL Definition.*
Exhibit 101.lab	XBRL Label.*
Exhibit 101.pre	XBRL Presentation.*

*Pursuant to Rule 406T of Regulation S-T, the XBRL related information in Exhibit 101 to this Quarterly Report on Form 10-Q shall not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to liability of that section and shall not be incorporated by reference into any filing or other document pursuant to the Securities Act of 1933, as amended, except as shall be expressly set forth by specific reference in such filing or document.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

		AMERICAN TAX CREDIT PROPERTIES L.P.
		(a Delaware limited partnership)

		By:Richman Tax Credit Properties L.P.,
		General Partner

		By:Richman Tax Credit Properties, Inc.,
		general partner


Dated: November 1, 2013		/s/David Salzman
		By: David Salzman
		Chief Executive Officer



Dated: November 1, 2013		/s/James Hussey
		By:James Hussey
		Chief Financial Officer



Dated: November 1, 2013		/s/Richard Paul Richman
		By:Richard Paul Richman
		Sole Director

EX-31.1 2 atcpexh311.htm RULE 13A-14(A)/15D-14(A) CERTIFICATION OF CHIEF EXECUTIVE OFFICER. atcpexh311.htm

Exhibit 31.1

CERTIFICATIONS

I, David Salzman, certify that:

1.	I have reviewed this quarterly report on Form 10-Q of American Tax Credit Properties L.P. (the “registrant”);

2.	Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3.	Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

(a)

Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

(b)

Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

(c)

Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

(d)

Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5.	The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

(a)

All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

(b)

Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: November 1, 2013	/s/David Salzman
	David Salzman
	Chief Executive Officer of Richman Tax Credit Properties, Inc., general partner of Richman Tax Credit Properties L.P., general partner of the registrant

EX-31.2 3 atcpexh312.htm RULE 13A-14(A)/15D-14(A) CERTIFICATION OF CHIEF FINANCIAL OFFICER. atcpexh312.htm

Exhibit 31.2

CERTIFICATIONS

I, James Hussey, certify that:

1.	I have reviewed this quarterly report on Form 10-Q of American Tax Credit Properties L.P. (the “registrant”);

2.	Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3.	Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

(a)

(b)

(c)

(d)

5.	The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

(a)

(b)

Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: November 1, 2013	/s/James Hussey
	James Hussey
	Chief Financial Officer of Richman Tax Credit Properties, Inc., general partner of Richman Tax Credit Properties L.P., general partner of the registrant

EX-32.1 4 atcpexh321.htm SECTION 1350 CERTIFICATION OF CHIEF EXECUTIVE OFFICER. atcpexh321.htm

Exhibit 32.1

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of American Tax Credit Properties L.P. (the “Registrant”) on Form 10-Q for the period ended September 29, 2013 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, David Salzman, Chief Executive Officer of Richman Tax Credit Properties, Inc., general partner of Richman Tax Credit Properties L.P., general partner of the Registrant, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

(1)

The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2)

The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Registrant.

/s/David Salzman

David Salzman

Chief Executive Officer of Richman Tax

Credit Properties, Inc., general partner of

Richman Tax Credit Properties L.P., general

partner of the Registrant

November 1, 2013

EX-32.2 5 atcpexh322.htm SECTION 1350 CERTIFICATION OF CHIEF FINANCIAL OFFICER. atcpexh322.htm

Exhibit 32.2

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of American Tax Credit Properties L.P. (the “Registrant”) on Form 10-Q for the period ended September 29, 2013 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, James Hussey, Chief Financial Officer of Richman Tax Credit Properties, Inc., general partner of Richman Tax Credit Properties L.P., general partner of the Registrant, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

(1)

The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2)

The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Registrant.

/s/James Hussey

James Hussey

Chief Financial Officer of Richman Tax

Credit Properties, Inc., general partner of

Richman Tax Credit Properties L.P., general

partner of the Registrant

November 1, 2013

EX-101.INS 6 atclp-20130929.xml XBRL INSTANCE.

2832503

928287

3093635

3214413

17250

54630

86485

27088

103735

81718

-335393

-334477

3319573

3456864

5720

10308

2989900

3132695

3093635

3214413

41286

925 8952 -4588 9954

-51309

-60947

-96223

1533341

-37380

-72553

59397

67619

-9300

-6937

-6326

-5361

-59731 -54049 -1438 -83950

-11423

-9533

-69618

-145956

1908804

6865

85223

37500

-2232801

-1908804

2348659

-46572

-2024994

2202703

2286126

29291

261132

2231994

-4588 9954

2.      Investment in Local Partnerships   The Partnership initially acquired limited partner equity interests (the Local Partnership Interests) in nineteen partnerships (the Local Partnerships) representing capital contributions in the aggregate amount of $36,228,149, which includes voluntary advances (the Advances) made to certain Local Partnerships and all of which has been paid. As of September 29, 2013, the Partnership holds a Local Partnership Interest in three Local Partnerships (see discussion below regarding the potential sale of the Partnerships remaining Local Partnership Interests). The Partnership has no legal obligation to fund any operating deficits of the Local Partnerships. The results of operations of the Local Partnerships are provided by the general partners of the Local Partnerships (the Local General Partners) on an unaudited basis during interim periods.   In the event the operations of a Local Partnership result in a loss, equity in loss of each investment in Local Partnership allocated to the Partnership is recognized to the extent of the Partnerships investment balance in each Local Partnership. Equity in loss in excess of the Partnerships investment balance in a Local Partnership is allocated to other partners capital in any such Local Partnership. As a result of cumulative equity losses and distributions, and the sale of certain Local Partnerships Properties and/or the Partnerships Local Partnership Interests, the Partnerships investment in local partnerships reached a zero balance during the year ended March 30, 2013.   During the year ended March 30, 2013, the Partnership entered into contracts to sell its Local Partnership Interests in Santa Juanita Limited Dividend Partnership L.P. (Santa Juanita) and Vista del Mar Limited Dividend Partnership L.P. (Vista del Mar) to an affiliate of the Local General Partners of Santa Juanita and Vista del Mar; there will be no proceeds in connection with the proposed sales. Such Local Partnerships have the same Local General Partner. The proposed sales are subject to the approval of the United States Department of Housing and Urban Development (HUD); there can be no assurance that HUD will approve either or both of the contracts. After accounting for its share of cumulative income, losses and distributions, the Partnerships investment in Santa Juanita and Vista del Mar reached a zero balance in a prior year.   During the year ended March 30, 2013, the Partnership entered into a contract to sell its Local Partnership Interest in Cobbet Hill Associates Limited Partnership (Cobbet) to one of the Local General Partners of Cobbet; there will be no proceeds in connection with the proposed sale. One of the Local General Partners of Cobbet is an affiliate of the General Partner; such Local General Partner is not involved in the proposed sale. The proposed sale is subject to the approval of Cobbets mortgage lender, the Massachusetts Housing Finance Agency (MHFA); there can be no assurance that MHFA will approve the contract. After accounting for its share of cumulative income, losses and distributions, the Partnerships investment in Cobbet reached a zero balance in a prior year.   Cobbet was originally financed with a first mortgage with mandatory monthly payment terms with MHFA and a second mortgage with MHFA under the State Housing Assistance for Rental Production Program (the SHARP Operating Loan) whereby proceeds would be advanced monthly as an operating subsidy (the Operating Subsidy Payments). The terms of the SHARP Operating Loan called for declining Operating Subsidy Payments over its term (not more than 15 years). However, due to the economic condition of the Northeast region in the early 1990s, MHFA instituted an operating deficit loan (the ODL) program that supplemented the scheduled reduction in the Operating Subsidy Payments. Effective October 1, 1997, MHFA announced its intention to eliminate the ODL program, such that Cobbet no longer receives the ODL, without which Cobbet has been unable to make the full mandatory debt service payments on its first mortgage. MHFA issued a formal notice of default dated February 2, 2004. Since the date MHFA ceased funding the ODL through December 31, 2012, Cobbet has accumulated over $13,134,000 of arrearages and other charges on the first mortgage; as a result of the default, principal and accrued interest in excess of $26,000,000 in connection with the first mortgage, the SHARP Operating Loan and the ODL are considered currently due.

36228149 13134000 26000000 10.07 5720 61357

46572

987364

10430

6324

3503

9300

6937

6324

3503

9300

6937

16809

17788

33617

37329

16053

16988

32106

35651

21752

16826

29431

31804

17840 35680

3944

3960

5781

7495

58558

73402

100935

147959

-52234 -69899 -91635 -141022

-16276

-10295

-52234

-86175

-91635

-151317

16276

1674704

-52234

-69899

-91635

1523387

-522

-699

-916

15234

-51712

-69200

-90719

1508153

-1.26

-1.68

-2.20

36.53

10-Q 2013-09-29 false AMERICAN TAX CREDIT PROPERTIES LP 0000830159 --03-30 41286 Smaller Reporting Company Yes No No 2014 Q2 0000830159 2013-03-31 2013-09-29 0000830159 2013-09-29 0000830159 2013-03-30 0000830159 2013-06-29 2013-09-29 0000830159 2012-06-29 2012-09-29 0000830159 2012-03-31 2012-09-29 0000830159 2012-03-30 0000830159 2012-09-29 0000830159 2013-10-01 2013-10-31 0000830159 2012-12-31 0000830159 2013-11-01 iso4217:USD shares iso4217:USD shares

STATEMENTS OF OPERATIONS (USD $)	3 Months Ended	6 Months Ended
Sep. 29, 2013	Sep. 29, 2012	Sep. 29, 2013	Sep. 29, 2012
STATEMENTS OF OPERATIONS
Interest	$ 6,324	$ 3,503	$ 9,300	$ 6,937
TOTAL REVENUE	6,324	3,503	9,300	6,937
Administration fees	16,809	17,788	33,617	37,329
Management fee	16,053	16,988	32,106	35,651
Professional fees	21,752	16,826	29,431	31,804
State of New Jersey filing fee		17,840		35,680
Printing, postage and other	3,944	3,960	5,781	7,495
TOTAL EXPENSES	58,558	73,402	100,935	147,959
LOSS PRIOR TO EQUITY IN LOSS OF INVESTMENT IN LOCAL PARTNERSHIPS AND GAIN ON SALE OF LIMITED PARTNER INTERESTS/LOCAL PARTNERSHIP PROPERTIES	(52,234)	(69,899)	(91,635)	(141,022)
Equity in loss of investment in local partnerships		(16,276)		(10,295)
LOSS PRIOR TO GAIN ON SALE OF LIMITED PARTNER INTERESTS/ LOCAL PARTNERSHIP PROPERTIES	(52,234)	(86,175)	(91,635)	(151,317)
GAIN ON SALE OF LIMITED PARTNER INTERESTS/LOCAL PARTNERSHIP PROPERTIES		16,276		1,674,704
NET INCOME (LOSS)	(52,234)	(69,899)	(91,635)	1,523,387
General partner income (loss)	(522)	(699)	(916)	15,234
Limited partners income (loss)	$ (51,712)	$ (69,200)	$ (90,719)	$ 1,508,153
NET INCOME (LOSS) per unit of limited partnership interest (41,286 units of limited partnership interest)	$ (1.26)	$ (1.68)	$ (2.20)	$ 36.53

EX-101.SCH 7 atclp-20130929.xsd XBRL SCHEMA. 000090 - Disclosure - 2. Investment in Local Partnerships link:presentationLink link:definitionLink link:calculationLink 000050 - Statement - STATEMENTS OF COMPREHENSIVE INCOME (LOSS) link:presentationLink link:definitionLink link:calculationLink 000110 - Disclosure - 4. Distributions To Partners link:presentationLink link:definitionLink link:calculationLink 000140 - Disclosure - 2. Investment in Local Partnerships: Cobbet (Details) link:presentationLink link:definitionLink link:calculationLink 000120 - Disclosure - 5. Additional Information link:presentationLink link:definitionLink link:calculationLink 000130 - Disclosure - 2. Investment in Local Partnerships (Details) link:presentationLink link:definitionLink link:calculationLink 000070 - Statement - STATEMENTS OF CASH FLOWS - CONTINUED link:presentationLink link:definitionLink link:calculationLink 000060 - Statement - STATEMENTS OF CASH FLOWS link:presentationLink link:definitionLink link:calculationLink 000040 - Statement - STATEMENTS OF OPERATIONS link:presentationLink link:definitionLink link:calculationLink 000020 - Statement - BALANCE SHEETS link:presentationLink link:definitionLink link:calculationLink 000080 - Disclosure - 1. Basis of Presentation link:presentationLink link:definitionLink link:calculationLink 000010 - Document - Document and Entity Information link:presentationLink link:definitionLink link:calculationLink 000160 - Disclosure - 4. Distributions To Partners (Details) link:presentationLink link:definitionLink link:calculationLink 000150 - Disclosure - 3. Investment in Pemberwick Fund (Details) link:presentationLink link:definitionLink link:calculationLink 000100 - Disclosure - 3. Investment in Pemberwick Fund link:presentationLink link:definitionLink link:calculationLink 000030 - Statement - BALANCE SHEETS PARENTHETICAL link:presentationLink link:definitionLink link:calculationLink EX-101.CAL 8 atclp-20130929_cal.xml XBRL CALCULATION. EX-101.DEF 9 atclp-20130929_def.xml XBRL DEFINITION. EX-101.LAB 10 atclp-20130929_lab.xml XBRL LABEL. LOSS PRIOR TO GAIN ON SALE OF LIMITED PARTNER INTERESTS/ LOCAL PARTNERSHIP PROPERTIES LOSS PRIOR TO GAIN ON SALE OF LIMITED PARTNER INTERESTS/ LOCAL PARTNERSHIP PROPERTIES Limited partners (41,286 units of limited partnership interest outstanding) Commitments and contingencies Document Type 3. Investment in Pemberwick Fund CASH FLOWS FROM INVESTING ACTIVITIES Administration fees Total liabilities Total liabilities Distributions Per Limited Partnership Unit, Outstanding, Basic Pemberwick Net Asset Value 1. Basis of Presentation Adjustments to reconcile net income (loss) to net cash used in operating activities CASH FLOWS FROM OPERATING ACTIVITIES Partners' equity (deficit) Document and Entity Information Notes STATEMENTS OF CASH FLOWS - CONTINUED Cash paid for professional fees Professional fees Total assets Total assets Entity Current Reporting Status Unrealized gain (loss) on investment in Pemberwick Fund REVENUE Cash and cash equivalents Cash and cash equivalents at beginning of period CASH AND CASH EQUIVALENTS AT END OF PERIOD BALANCE SHEETS Entity Central Index Key Amendment Flag General partner income (loss) NET INCOME (LOSS) ATTRIBUTABLE TO Accounts payable and accrued expenses Capital contributions in the aggregate Total equity (deficit) Total equity (deficit) Unrealized gain reflected as accumulated other comprehensive income SIGNIFICANT NONCASH INVESTING AND FINANCING ACTIVITIES Distributions to partners Distributions to partners Cash paid for State of New Jersey filing fee Equity in loss of investment in local partnerships Equity in loss of investment in local partnerships STATEMENTS OF OPERATIONS Entity Filer Category Increase in due to general partner and affiliates Redemptions from Pemberwick Fund Interest received Interest received NET INCOME (LOSS) per unit of limited partnership interest (41,286 units of limited partnership interest) Interest Liabilities {1} Liabilities ASSETS 4. Distributions To Partners Net cash used in financing activities Net cash used in financing activities CASH FLOWS FROM FINANCING ACTIVITIES LOSS PRIOR TO EQUITY IN LOSS OF INVESTMENT IN LOCAL PARTNERSHIPS AND GAIN ON SALE OF LIMITED PARTNER INTERESTS/LOCAL PARTNERSHIP PROPERTIES LOSS PRIOR TO EQUITY IN LOSS OF INVESTMENT IN LOCAL PARTNERSHIPS AND GAIN ON SALE OF LIMITED PARTNER INTERESTS/LOCAL PARTNERSHIP PROPERTIES Investment in Pemberwick Fund - a short duration bond fund Accumulated arrearages and other charges on first mortgage 5. Additional Information 2. Investment in Local Partnerships Net cash used in operating activities Net cash used in operating activities Cash paid for administration fees GAIN ON SALE OF LIMITED PARTNER INTERESTS/LOCAL PARTNERSHIP PROPERTIES Gain on sale of limited partner interests/local partnership properties Printing, postage and other Management fee EXPENSES Units of limited partnership interest outstanding Document Fiscal Year Focus Aggregate interest revenue from investment in Pemberwick Net income (loss) NET INCOME (LOSS) NET INCOME (LOSS) TOTAL EXPENSES TOTAL EXPENSES LIABILITIES AND PARTNERS' EQUITY (DEFICIT) Entity Well-known Seasoned Issuer Net increase (decrease) in cash and cash equivalents Net increase (decrease) in cash and cash equivalents STATEMENTS OF CASH FLOWS STATEMENTS OF COMPREHENSIVE INCOME (LOSS) Entity Public Float Document Period End Date Distributions received from local partnerships Investments in Pemberwick Fund Investments in Pemberwick Fund Cash paid for printing, postage and other expenses COMPREHENSIVE INCOME (LOSS) COMPREHENSIVE INCOME (LOSS) Other comprehensive income (loss) - Pemberwick Fund Payable to general partner and affiliates Current Fiscal Year End Date Details Net cash provided by (used in) investing activities Net cash provided by (used in) investing activities State of New Jersey filing fee Document Fiscal Period Focus Entity Common Stock, Shares Outstanding Current portion of mortgages and accrued interest Decrease in accounts payable and accrued expenses TOTAL REVENUE TOTAL REVENUE BALANCE SHEETS PARENTHETICAL Total liabilities & equity (deficit) Total liabilities & equity (deficit) Accumulated other comprehensive income General partner Entity Voluntary Filers General Partner Distributions Proceeds in connection with sale of limited partner interests/local partnership properties Proceeds in connection with sale of limited partner interests/local partnership properties Limited partners income (loss) Entity Registrant Name EX-101.PRE 11 atclp-20130929_pre.xml XBRL PRESENTATION. EXCEL 12 Financial_Report.xlsx IDEA: XBRL DOCUMENT begin 644 Financial_Report.xlsx M4$L#!!0`!@`(````(0!`=`G4G0$``(\,```3``@"6T-O;G1E;G1?5'EP97-= M+GAM;""B!`(HH``"```````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M``````````````````````````````````````#,EUU/PC`4AN]-_`]+;PWK MBHIH&%SX<:DDX@^HZQEKZ-JF+0C_WJY\Q)`)(9+8FS5;>][WV4EV\FXP6M8B M68"Q7,D#"8K#3;QU=+F MJ')./V!LBPIJ:E.E0?J=4IF:.G]KIEC38D:G@+M9UL.%D@ZDZ[A&`PT'3U#2 MN7#)\](_7I,8$!8EC^N#C5>.J-:"%]1Y4KR0;,^ELW%(?64X8RNN[97'0+C5 MH=GYW6!3]^9;8SB#9$R->Z6UQ\!+@;^4F7TJ-4L/B[10JK+D!3!5S&O?@=1J M`Y39"L#5(@UK6E,NM]P'_,-AB\-"S@S2O%\0/I&C&PG'=20<-Y%PW$;"T8N$ MXRX2CGXD'/>1<)`L%I!8)BJ)9:226&8JB66HDEBF*OFOL>I\W`,./P.S'\!@``__\#`%!+`P04``8` M"````"$`M54P(_4```!,`@``"P`(`E]R96QS+RYR96QS(*($`BB@``(````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M`````````````````(R2ST[#,`S&[TB\0^3[ZFY("*&ENTQ(NR%4'L`D[A^U MC:,D0/?VA`."2F/;T?;GSS];WN[F:50?'&(O3L.Z*$&Q,V)[UVIXK9]6#Z!B M(F=I%,<:CAQA5]W>;%]XI)2;8M?[J+*+BQJZE/PC8C0=3Q0+\>QRI9$P4P>J/OH\^;*W-$UO>"_F?6*73HQ`GA,[ MRW;E0V8+J<_;J)I"RTF#%?.&PO7W)E;',O=V]R:V)O;VLN>&UL+G)E;',@ MH@0!**```0`````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M``````````````````````````````````````````````````"\ELUJPS`, M@.^#O4/P?76K:Z`.<;ZS)A)K$(@*3VZ(Q52;>]L\/2Q'YH$VA6VL@$T?P8KNYOUN_ M0*L#'O)UT_L(LQB?B3J$_E%*G]?0:3^Q/1C<*:WK=,#05;+7^4%7(),X3J4[ MSR$V%SFC79$)MRNP_O[88^7_<]NR;')XLOE[!R9<*2$_K3OX&B!@4NTJ")D8 MEKP\[2PG2"SD=1@U9:914Q)G5#D^'%OL[F#F)Z;J<]L@92R86[.@S*B$F48E M),ZH<@+^W?![3TZA/'T5!<&MA#:20(` M`"@&```/````>&PO=V]R:V)O;VLN>&ULC%3;;N(P%'Q?:?\A\OLV%^@-`55* M@XA$DZADX=%R$U.L)G9DFP)_WY,@@H%==I\2VYG)G#ESW'_:EH7U1:5B@@^0 M>^,@B_),Y(Q_#-#O=/SK`5E*$YZ30G`Z0#NJT-/PYX_^1LC/=R$^+2#@:H!6 M6E<]VU;9BI9$W8B*[LDC".]@P]^3\< M8KED&7T1V;JD7.]))"V(!OEJQ2J%AOTE*^A\7Y%%JBHB)>C>%L@JB-)!SC3- M!^@6EF)#3S;DNGI>LP).'SM.!]G#MLA$6CE=DG6A4RCOP`Y^>5W/NZN_K*V8 M,[I11U"]M+8+QG.QJ3\%:W?MJ@,"-LW1@N5Z!>>.X[1[$\H^5OJP"?2VP=\X M"/]IGA9ORCLX@J%3..":Z1T.^=Y])J"%M>LA5.8B2_88O,@P=VOA)LNS/_6C M48!GDR!(9P;*,U#>=11._+<@2B=!&H[\J<'1,3@:<\T_SU(_#5X!-\/Q&,=) M\.:G81R9&KH&OGNNX10_BE^3MV`21+-P'N`P,E2`Q6W]M_]@\6<3/)[&"U/% MG8%O&O_W*D8M'H_B*`T-%?<&R_VY"A<_$\44%DN<2*H@YTV\#;AKXA_.\1YT M_@N274\(9AQ/148*G!"I.4R%20.SW9KQ>$[3.:-):/E.Y89EGWB\AJD]1NK1 MH'&=:-IH'R[YX3<```#__P,`4$L#!!0`!@`(````(0#^&6K] M6`4``!(4```8````>&PO=V]R:W-H965T&ULE%A;;ZLX$'Y? M:?\#XKT!8ZY1DJ-RZ>Z1SDJKU5Z>*7$2U(`CH)?S[W>,"7A,TJ1]:!OF\\=\ MGO%X,JMO']71>&--6_)Z;9*%;1JL+OBVK/=K\Y^_GQY"TVB[O-[F1UZSM?F3 MM>:WS:^_K-YY\](>&.L,8*C;M7GHNM/2LMKBP*J\7?`3J\&RXTV5=_"QV5OM MJ6'YME]4'2W'MGVKRLO:E`S+YAX.OMN5!4MY\5JQNI,D#3OF'?C?'LI3>V:K MBGOHJKQY>3T]%+PZ`<5S>2R[GSVI:53%\ON^YDW^?`3='\3-BS-W_V%&7Y5% MPUN^ZQ9`9TE'YYHC*[*`:;/:EJ!`;+O1L-W:?"3+C$2FM5GU&_1OR=Y;Y7^C M/?#WWYIR^Z.L&>PVQ$E$X)GS%P']OA6/8+$U6_W41^#/QMBR7?YZ[/[B[[^S M*!+"EMN?*6L+V%&@63B>8"KX$1R`WT95BM2`'H% MIGF7;U8-?S<@:^"=[2D7.4B6P'Q6)OT8M5Z3"AH%R:-@69N!:8"*%N+SMG'] ME?4&6UH,D/@"),"0Y`P1&RAHT_.#B9;@)=D9(:('BD99L%FJK,N!.GLOP,+[ M\WMC^0"X1SD.?F\R1[@AAJ1SB$:2S1$*"9)#OR)'@"'#%._="/L62XBK0C`B MN8E(;R*RSQ!('CAR?[0$>&W"WHW!\6SL?"PA89^(/G5<;$Y4,_5LBLVI:HZH MK9%GJMF/Z)3$2!*[XW90J2)7H/I;!_7@$%6).E'9I80J0L MAP2>%LU$M4,T'K8G3]CP>,-)W&KFZ M-,WN3XX-]Z_P:&W*]5X0ZC%#ZP,WFC87"Q.W]-VY2.2=C@J\=K3C`3,X%GJ> M5AL2!`BH:VOIFB(`L>V(3L[+A,0(-XB\*P6$B'M]E3#[K%7I(,D`&J<1W`BW=T]LDF49B.U=S5ESSFE3W=E!E M:X&%3$03Q"E?L1!U7<_E]7*GL&I%0K#['X MB@3E`SP9`S_+7PF1FW$QIC$!X\$9*8- M(?P(QB[8^Y0@1&0'1*N_&4(0SPZ)TA%BA:)/4!2*>^2.DB.["Z14*Q!K-U&*`3!WL-&/MG%B&#.]4,PZIJR2DN6H14XB*M;L6<*. MQ]8H^*L8HU!P='PZCG@>'?$-77L>DR7,#>;/4S$2$L^M<0%,9$[YGOV1-_NR M;HTCV\&K[(6XJALYTY$?.G[JYR+/O(-93/_O`69O#"82]@+`.\Z[\P?Q@G&: MM_D?``#__P,`4$L#!!0`!@`(````(0#%CZS%70(``)L%```9````>&PO=V]R M:W-H965T-!UFC'M1&JR7$2Q1CQ MAJE"-.L<__JY?!AA9"QM"EJKAN?XE1O\./O\:;I7>F,JSBT"0F-R7%G;3@@Q MK.*2FDBUO($OI=*26ECJ-3&MYK3P0;(F:1P/B*2BP8$PT?*;25O M;(!H7E,+^9M*M.9$D^P>G*1ZLVT?F)(M(%:B%O;50S&2;/*\;I2FJQKJ/B1] MRDYLO[C!2\&T,JJT$>!(2/2VYC$9$R#-IH6`"ES;D>9ECI^2R3S#9#;U_?DM M^-Y-"IX2;>U_:'V M7[E85Q9V.X."7%V3XG7!#8.&`B9*?1I,U9``7)$4;C*@(?3@[WM1V"K'O4&4 M#>->`G*TXL8NA4-BQ+;&*ODGB!*75`=)CQ"X'R%)&J6C+,D&'U-(R,@7N*"6 MSJ9:[1$,#7B:EKH13"9`=I7UH#_O5P;9N)@G%^1#06U@-W:S)$VG9` MQ_5]F0?-.'0DCN)A]_V-+Z1VZ>MZWO_G-)UZ[H*N_<]U!?^@&7G_;)C&[]N# MU;7]QUON@J[MLXX?[(,FV`^27G9=?CA?8?Q:NN;?J5Z+QJ":E]"".!H"0(?3 M%196M7[,5LK"J?"/%?P$.%N[\=K_5V5\```#__P,`4$L#!!0` M!@`(````(0!YR\.TN0(``!('```9````>&PO=V]R:W-H965T?\J:O3"E.:RR7#H!1BQALJ<-V6&?_]ZO)MAI`UI M)-T+UAAGHEA-#/#KBK?ZY";H M+7:"J.=]>T>E:,%BQVMNWCI3C`1=/)6-5&170]ROX830DW!TNMBGV5\LN/W\X.^C!,]*5/'Q1//_& M&P;)AC+9`NRD?+;2I]R^@L7^Q>K'K@`_%,I90?:U^2D/7QDO*P/53B`@&]#B.Z(NP`=BR&JIY`'!H8$]=4OL M$0P7X'R*S''TL7X4*L1H3=;6)<-3C"`*#>5Y6851NO1?(*?TJ-DX#5P'FNE8 MLWU'TRM\(.ZQ(1E#[/<+<:*S8DMG"V-Q-^[%&&76;]1IMI>:J%>,4"!KMZ-8 M,51_F(3P/%%.,QEH)OW.CNV:8L0&)K>S67&&(>Z^0+-XO/'&269=A>>S:9R> MDPT%DS29?I`S./5#+GOJ8O@JKY?1+AKSA='\#-!I'&"4C">W;A(0^P#_XX_2 MEH[QKF-9\1E6'(QWWCB-PPJ#R?D\]"[K<8W,]2;WZ0JF2K9E=:T1E7O;=T*H M2/^V;XGKJ.MJ_02TI):4[#M1)6\TJED!2P-O"GE1KJFY@9%MUQAVTD`SZAXK M^/&UL[%E/;]LV%+\/V'<@=&]M M)[8;!W6*V+&;K4T;Q&Z''FF9EEA3HD#227T;VN.``<.Z89UC1"SF67"72(6=L#/F-^-"0/E(<8 ME@HFVE[5_+S*UM4*WDP7,;5B;6%=W_S2=>F"\73-\!3!*&=:Z]=;5W9R^@;` MU#*NU^MU>[66\/7.=K?;=/`&9/'-)7S_2JM9=_$& M%#(:3Y?0VJ']?DH]ATPXVRV%;P!\HYK"%RB(ACRZ-(L)C]6J6(OP?2[Z`-!` MAA6-D9HG9()]B.(NCD:"8LT`;Q)__/QY.1`R:"'1BR^?_/;LR8NO/OW]N\*1R5 MD1SBB!4-?A.KL$S(P5SX15Q/*O!T0!A'O3&1LFS-;0'Z%IQ^`T.]*G7['IM' M+E(H.BVC>1-S7D3N\&DWQ%%2AAW0."QB/Y!3"%&,]KDJ@^]Q-T/T._@!QRO= M?9<2Q]VG%X([-'!$6@2(GIF)$E]>)]R)W\&<33`Q509*NE.I(QK_7=EF%.JV MY?"N;+>];=C$RI)G]T2Q7H7[#Y;H'3R+]PEDQ?(6]:Y"OZO0WEM?H5?E\L77 MY44IABJM&Q+;:YO..UK9>$\H8P,U9^2F-+VWA`UHW(=!O-29 M#`P<7""P68,$5Q]1%0Y"G$#?7O,TD4"FI`.)$B[AO&B&2VEK//3^RIXV&_H< M8BN'Q&J/C^WPNA[.CALY&2-58,ZT&:-U3>"LS-:OI$1!M]=A5M-"G9E;S8AF MBJ+#+5=9F]B(K5"MQ:FNP;<#N+DXKLZBO89=Y[ M$R]E$;SP$E`[F8XL+B8GB]%1VVLUUAH>\G'2]B9P5(;'*`&O2]U,8A;`?9.O MA`W[4Y/99/G"FZU,,3<):G#[8>V^I+!3!Q(AU0Z6H0T-,Y6&`(LU)RO_6@/, M>E$*E%2CLTFQO@'!\*])`79T74LF$^*KHK,+(]IV]C4MI7RFB!B$XR,T8C-Q M@,'].E1!GS&5<.-A*H)^@>LY;6TSY1;G-.F*EV(&9\F_W4`BA;JI)6@8, M[F3\N>]I!HT"W>04\\VI9/G>:W/@G^Y\;#*#4FX=-@U-9O]2!=(.SB"QLD.VF#2I*QI MT]9)6RW;K"^XT\WYGC"VENPL_CZGL?/FS&7GY.)%&CNUL&-K.[;2U.#9DRD* M0Y/L(&,<8[Z4%3]F\=%]6QEO7OJG^_?BK/PS3;!MXGY\]+],`$:4C M_3G+5O>M5NH^>Z&3WL8K+\(GBS@)G0R'R;*5KA+/F:?4*`Q:9KM]UPH=/])S MA/O0E0$)G>1EO;IQXW#E9/[,#_QLR[!T+73O/RRC.'%F`:AN#,MQ2VQVL`,? M^FX2I_$BNP5<*UXL?-?;93EH#5I`&@^C=6B'6:JY\3K*1KI9G=+R3S[,1_J= MKN4N3^,Y2/SYO^LX^^Z/^9]WW[Y[U_[/-]_]ZT=O_N^?O][][.=O]%9IAL.$ M!L[1U\;#]#?MBQ/@ MC$'TW#B($RV#RO"/G8F7';%3@POL55IQ=E)EK.1;MNH(4:[36'E!7LC8X-I&_:N9NRN>S7/.G;'[C7J MF9"+N[J1P8[=9"A/&+3?]QZN%L[FC1WRKBC#U^H!U.&:C:*/KGND?_=L>ETC M3ZX\H#6D&!L_4XQ,?A!4$Y-.AX9NG!D/,4?*O"2R<:`5[Y^V*PS<$:9S%-96 M_KT3WUXFSM8PV?`EUR"-`W].+)93-ETHRO7T[M&>/C*['#-9%@=`;7O:>P/0 MQ\E@VCS3Z6#0-*AIX]4PZ/LNO1H&M?'?M+&8%AW6:HIDA:=E/DWOV[>]P6#0 M-^[Z_?[`ZAB6Q8(\*S+:C^;>QJ,9?V-AVF70!8-!IS^X,T&D;?69J:LRZ(!` MK]OM=XV!:>%_-I2_/8.F8]K55:O*,5"D*L=`D:ILAMEJH/(7/06+;<5]E6.@ M2%6.@2)5>PU7X)YR53D&BE3E&"A2E>V+--A7L<>DN*]R#!2IRC%0I&ICD\^B M`@^4J\HQ4*0JQ^!B5=GJ"NNY69S,L2M?;C4;;:RE\G/C8>`M,JS<$G_Y3'^S M>(5_9W&680][/)S[SC*.G`!O6V6+\N^1EMCEQX;^2,^>??<%QH2=PWR.G9MX M*PM5=;!HUFWUK';/ZIIW^<*F(=.A-_?7X:YWE>V]^B&,%-O3CG,QC"HCQ;[(GHR3:R,2V#A_JR MTS+T^TD/51S)N]'E=+?"K/>YB\BK?P]6,TBE*/ MDNN9&5RSI+;8'B[?Y4)$?@..A1N;! M1IJS6@7;3^MPYB4VN_C+3+"SM`U9'TW8&%8*%<:CF*PL(5W3!H8X(RL"QB#27E5S-A"54EDN>@JD;64G14E4B.@JH*R2G1>>,2V>*W3?--5&[_ MU*`;*@]M/4*@LI7CM""K:6XI33]4,,I]TZU MYSCQ?\,BDWZPX6(SU4MT^H%/YKO\F5\39_7D;;`4S2]9;!87.7B"4VT?6]ZZ M=H[QQN-S`1<)I4\$XJ3G;%%_FU_6:>8OMHH+QL6,+@^*1,UB`QB&+.X"H'CYKQK@ M-/JE%'Z]V/Z3=J.]=VF,0,G(QQJ#)CQK/\"=6C1RT>3#A0AQ.,E/%L/%,2P, MU#F624L*#@NS^W.Q@%!@T824PT+:GXL%\SE6AZ8S-1:NC9Z-A45"@47+!0X+ M)>%<7FA28(FQ[TK&WMJG(UM8U[S(91E>/%:M(RW+."RX?"Y6K2--ZCDLN'PN M5JTC&')8%HRQUI',?9=R=B_KJAB MQIN2&9^CU-KA'1E<2[B]Q7,5(1#!Q M*$/HKWC6`QXCH2$N>83$'*99_3DP55\0PT.7>N M_`PWL"C>N\*L__YIK[M MC\4]HZ>AL!L"J_4`PCOW%LXZR)ZJ#T=Z_?YO[#9I)%/QK1_\+W'&($9Z_?XC MW7^.7HR[!%%N/J:XIQE_M77BC_3?'R>]P<.C;=[TVY/^C=7QNC>#[N3AIFM- M)P\/]J!MMJ?_0\CHT3'W>/;(!8]F88^0P>Z58=VG`1[@DA3.%N0_U^=&.G>0 MTV&POZ;M3UJB;75DR16E7/JKKU%@%^BS]%'Z)/N=0\J6 M*#MQB@+;`8I$(H_.]3L7,N^^OEN&XD8E.HBC]P?->N-`J,B+_2":OS_X-#D_ M?GT@="HC7X9QI-X?W"M]\/6'?_[CG=:IP-Y(OS]8I.GJJY,3[2W44NIZO%(1 MWLSB9"E3_)K,3_0J4=+7"Z7297ARVFB\/%G*(#H07IQ%Z?N#T[.S`Y%%P<^9 MZI@GS5;SX,,['7QXEW[HQEZV5%$JP(;H16F0WHM^9.B#[7)!(,# MN53NJF?MJ]YUO],>B$G[!]&Y[G7[$S&Z'HYZUY-^;RPN1^Z.M;R3^U657+-Q M_-W.'2.5!#$IR1==F58VMZ%&GU5Y'LJY2^793(:ZLL=*V8$!$AE"\;ZZ$]^J M^\KN!OY[W6HT7[QQ7W6R),%V<1YH#R1^5#+9R>*SX^-&Z[C5<&GD;,3+91R) M<1I[7VIBO)")TF*8I>RC<-H=V\Z#4"6B`Y7,XZ3*^G@I0UIPK59QDH*,Z,3+ ME8PJ*W,NK$";]>-4IIEVO_[L1U5Y9DE\CL,L2F5R#ZW@TY5ESP:Q2\WN_%Z% MX?&7*+Z%&I34"$M?]+7.5.)N6#M24?'GB*;JUQ`-9X]MM\ZUGKW)6!Q]&G?%X7-WU95,ZJ+5V!YR91+NUH[4"\8$CWY0/V?!C0Q5 ME%:DZTPN_"S1*9`%#&-\7R&E^XG M)W$*!Y9:J^I7VAZCF18K>2^GH6+6I.3V19PNH`P/\9BH!708W"@0P>\5I#(J(3]`@CCRU2SP@K1"NZ(X\2^Y M7+UE_WEH7]D7Q:A]W1M,+GH30/NEJYI/3]6`2V`\:4]Z5_C`6`S/!>6*]J0_ M'.R,HM;>.:\2IKL^Y;+4MX9SGT^&D_:EN.Y][@T^]=R7;7\91)P=.:YFJNJG M5S*2<\7!B=V/W[>5P/$86[P^OQ60H>M]]ZD]^%/V!X.
>D`7-4S@)N7_1'8]$>=,7'-G8,!V+70X=`H8)P6>N9``#2A;'F.`Q*^!?&E(3SJ$5,5K"E+-S^7$+Z M_=G8-== MZK#9'E^(\\OA]SM1<==ZEVX.;2)1GD)^J:1]KC16,D!1$",Q/PYJY0VKQT"L MO/QID%;>NTIV`MS.&F2@4N%1"95IY%O@!CHX*H0`H=)+@YNMY<6FIM*TY1$C M7RM?+5>4`[28)?'RL?5=RAG!-#,[\3[=N$`P*DS'$SZ*%RZ>T+C!G,*>UVVK=)1HN[( M%!])&$CQ]SICUUJ7C(N^@P8I3VM&^KFC@("?*?'DIJ19%_^6.N"B8X0J'\T8 M-U05!<5;.IIFG9H0\V\_,I,%ZC<(RJTZN6`6R#)2$SDG>@D"JL%X,*&M[BLC^KB"$E-_/GK?T:F$=,HD?[\];_/Q4*B]9@J M%0$0%*+4@"4QD/@(1&4`QFJ>V"$P]H)5B!&%;>[">V)8K:BQ@9+I0]0KX#<& M_2*+X@@L?&RW1_QMRCL,4<$2Y2W'/60+-E.PNH`V[H4?BRCFD`\S']H)2XNX M$9S%<8HU8"JAH"?&:CPCKF/\QUO$)=#P]&T),05KP< MN_+'!0VNM9H78/8=25=C&D^Q)/2ZED_Z/V6FN]<"4(]N@:8J!*3&`\5,!@D4 M3WQN9$+]C[P&"20K'6-!>`GF`NO9(.N*]H!*%IJ&UB9&RF)K/)R%\2V2&NQ# MBW,;&21$^!D>E%\7;=BBR"L# M.X%Y&$T[,=DC-]HB![Y#/I'K)H`N@LA'%""W,PM%*=,%0'TI[^'H7#!XY)SY MYQ#/\!=QCP%>W8WI4_*-XISEDON,@@M4^HS38L0_=?,$VBX0ATBP)_R=(LRZ MM3-_R%O\=:I?^V2%58ABRP&./H0J4AR"@F)_@PH8>9#J$*<5`IKW`2:,_62@)L\X[#ULG9Z^KK6/,.X^G81>`L(R7ZO MQ^Y@19]SP@P>$%@)@+A.?%$BZ M7@&XX(2$Z[:0HZ<%)O[\]3<"-CI>H#T5>=>LZ.H.8&@\C[A@M`O4'3G,EH3$CE(H(ZJXLU(#5-7J0#N&%.H.VMK"(8)6Y MNF$,.T8EG*=!#]<@D)2,71Y503;X">POQ2\JB45N->N[Q#]E)YL-<;@`->6G"Q5/ M[AJ'?W!3A4V0IM1`]1OA*H$YNF1-#JEQ,B-H]OV`V!0$8YP52O%-)I&RX`UV M2MY%I^TCBQ?1S!:DR#"E/0SM9,+/,*$4O@H%1-V34FD/4P+K@`.9GS7D[FRD M<`&$WI:88<*M_:U.# MTP:-HU:K9X=#`[IE@HRI.IO^A%%`#AURA34X,F2OWB4Y=TF8M.+8:1'(=%.%:B]H!+*ZPS>C&?1UQB M*H&R$P$T1=3GS*S]"OEW!G_+&SIB@GL!>)FFTT_:4(AR%`AH.VL/A#DISPW3 M`@Q6W+/J9CM"D)`)=@P@R=8"\6^(-KF.MSW#C:*M$T^GF()5Y7.!T-3?)[G`P6W+3_U6OKXOA_A^C9+%M,%,X[(F%Z M1123&'J2KBJAN"68:-\#H93K[S>-SB1)YW3(@E-97R4&2J\0$(!P#+%2^'`> M6.?68(C'R"/H_!)#UN+\8)W;W+6K1.`DP M7>.FQG2NL!)/,24ZV02'J&L-\],E8E6FN.!@>D*T0CB*9H0"@BRUVJ)?Q0)L+O4>P"8+QD#J,2[B6Z0*.+^=J!$#I/=X&7CD MI)A`%08I`X3,`L/:%(7.G)[;H$1-`TTTW[QI4)E4$VRE(,)P.:ZE[R8J'PME"G(UTML*PAW0%&L097>+R,U($2AQK4\O";EV@,I[- M:,B.,G/HI3&-47")"MR^LIS**$)7ZX$LE4?48:"),XV5HBX=$P_2'+9W+\DE MB,.:P2[FT\8$]68Q[C`DX(Y/:E!VF4UHD)%'<:?`]K!VP[J5Q620KF2@TEG* M+^93LPP)81,ROIJFB(CD)H!SV[A!!,("X+@<;76K?KIT0W&$4*`!#ER`]L+) M8`")F9%`-&+!N9HF&B6XVR^ M0+WAF?E4RUQ/`ZV"C)B=;2Y,D&,>-ENU9NNLACM9Q)#$!2R9`(I-Y6_:"P_U M`STA.T"+91G?PE%^XOB0V MF!6\@,N7#F2JGS9Y8AMR\-=RS5#Q`V*``B[':7@&KT*4(-`JI7[+G4X]F3G!*HLUA0>=(\;-];QB^VM0P@=V,Y[2)P0-^LYD#&GH\,E7+(DM\&, M4Z"8A>@T""[\GMNNP-.63FM#F]*[%R))![,`A"FL8+5+*G?_^+V94]M\3RP" M@#OZ+(Q&[#`X"\P\'(YU3GQ])K[$%1P\PV2&@)FMN<5I#?(]\@ MB26^AGO[8(&FE*!#!4%[W&'!)Q@^>^+U::-NV!)-T%CA.I'`>2&=%HF?,XR) M<#,)HWYH_@C!SS-BY?/!%Q]J*H1^\@77N$PYC<8+P4O^S'>[J!POW*U"?$#; MY'@%+?*TB)Z9*U@\G3;(1>21&YF=U>AA]EC]%X5G>\01'%T#%RE M9A_I"O%%'V9OZ;SQ-R M&8R758$7DP=W0L_.2ATX&X0"BNK`\)Z80V5'IV0$KSPF))".*3W.:QQJA2POE\Y<]K,)G6'F90K?`JV;BJ3GF*H4! M&9OE],7^5WH@$U_](>/B6AKMI^EDPI&)7]K9',=6F^&4[?-]4W;9"J#J'2@R M*+BG*#\-W](W%22PJ\0OOD\FM M1B7L7@"6-DP\<#/_13'F]MM26%4X[*S!2^@@)"^4\E/?\KP/-ZOS@U+N8FSF M0<=#BADF<\S??N'T4A.C+*'Y$Q<8XVR)W,#I;!Q@FDQ)")%:2%*C.,3=4J7! M!U6S?":S[I_SN,.Q\3,-P(XRF,;<%*>`/D>Q*'")_UM./,3)S%R++P23(P=V MX4JC/5^F'6,Z*N1K.?=L*FND7+[OG6CC-BA4:G3/!!TY_L\5EOLM]_;,7Z@-7)+M M]3%E+B!`K9BN2R?`&U9=.@]EZL=5T!0/_84/H'WM"BWWP^5,/T))Y`(D75*G M47"M^&&PO=V]R:W-H965T&ULE)1; MC^(@&(;O-]G_0+B?TM;#:&.=S&C ME%)>'M[O0"=/.UFC+3=6:)7C)(HQXHKI0JA5CG_]7#R,,+*.JH+66O$<[[G% M3]//GR:M-FM;<>X0$)3-<>5$DF%PH&0F7L8NBP%XW/--I(K%R"&U]2!?UN)QAYIDMV#D]2L-\T#T[(! MQ%+4PNT[*$:29:\KI0U=UA#W+NE3=F1WDRN\%,QHJTL7`8X$H]604(!$Z4#3V*Z M!@/P1%+XSH"$T%TWMJ)P58Y[PVCP&/<2D*,EMVXA/!(CMK%.RS]!E!Q0`9(> M(#`>($D:I:-!,AC^!Z5WH,#X3KG3"@EA=5F:4T>G$Z-;!)T'QFU#?1\G&8!O MIP7RX;7/7MQM@8@ME'([[?C?WL+DOZYY'1P%^#L(\6%-3CGW)KOJA[TYL?I\YMR#&>\6QQ<&G@)DF'( M;9*.AI?K<%,\XM9ZL!?N0:AP0U?\C9J54!;5O(1#X^@1FM:$6Q`F3C==19?: M0?=VKQ7\K#B4.XY`7&KMCA-_STZ_O^E?````__\#`%!+`P04``8`"````"$` M7QE:\JL#```5#```&````'AL+W=OS^^XX9%K"3IFQO MEK"\?OUX/#/VYLM;75FOK!,E;[8V6;FVQ9J<%V5SVMK?_WIZB&U+R*PILHHW M;&N_,V%_V?W\T^;"NV=Q9DQ:X-"(K7V6LET[CLC/K,[$BK>L@2]'WM69A-?N MY(BV8UG1#ZHKQW/=T*FSLK'18=TM\>#'8YFS1YZ_U*R1:-*Q*I/`+\YE*S[< MZGR)79UUSR_M0\[K%BP.957*]][4MNI\_>W4\"X[5+#N-^)G^8=W_W)E7Y=Y MQP4_RA78.0AZO>;$21QPVFV*$E:@PFYU[+BUOY+UGOBVL]OT`?I1LHN8_;;$ MF5]^Z$WAQ2+QP5&ADL+PYF*;$]Z-ID3J><4"HDO"AGNY7+<$F/V]YOI'SZ:!!3$I)$D17 MF&@S2/P@A.0<*T?'5)U[EGO+*I=@O]]:=RD98%3M")KJK"'*QPVL=ODC>]E>4 M`Y=P'>M_GN'ZS>#^XJY`?.1QX?^]@GFT]O>>:\\DJFH@@(G7C$X44LDK0X!.3']^>/#\21BA4) MRT3!`_+.)?FT_>/#YBRJ%WGD7#G@4,B`')4JUZXKXR//F9R(DA?P9"^JG"FX MK`ZN+"O.DOJE/'-]SUNX.4L+HAW6U1@/L=^G,7\2\2GGA=(F%<^8`GYY3$MY M<^U*7'R>/WU4(B*[3(8]QN=L?CB75\,[/,T MKH04>S4!.U>##L>\ M?8SBMF'ZOR\AG^MI^ZMR$KYGITS]+'HX*H@TAS1@-M;)^Q.7,4P#Q)KX M#,4FV=*,&VI% MG^S!5$1#Q0VRQ3UD*#;)5F;<4"OF]=J?T?G,SIA^WB>_P05%-#YC*#:YJ+W, MM*0?F-J5-Y3<8,/S@&*+S2J]4$L,MJ[V=`T,)3?85O>PH=ABZVSUQJ$E M!IM5)]%0TID854#A1.LG#H^:*=S[GTT5W[(HK645ULX!Z6-V##J#C631+$W_ MH?,P(7$#'CV[5&_7_6V$VM7::/IPU*[7*YIN`"8?;M3C^?2V;O#9-4NUIL_G M6^437='CR?WMS[?+Y5ER$='@"^54+1%?;]5F2+7& MR-^`;ZBYQ7?768&=FLW7&>L2;C0&GUW#5S2=C;G^[CHQH-T=\'6%U_`-#P7? MJB%LF]&G/P:;3W>[NGG+>77@$<\RZ<3BA-TKA;IO[[;M>-,GMP^@L2W9@?_) MJD-:2"?C>WC5FV`36NG66%\H4=:MX4XH:&GKGT?XW\.AU?(F(-X+H2X7V,BU M_Z2VOP```/__`P!02P,$%``&``@````A`)QJ"$-"`@``+`4``!D```!X;"]W M;W)K&ULE)1=;YLP%(;O)^T_6+XO!O+1!`%5HRA; MI4V:IGU<.\:`%8R1[83TW^\8)S1MJBV[`1S>\YSW?(3TX2@;=.#:"-5F.`I" MC'C+5"':*L,_?VSN%A@92]N"-JKE&7[F!C_D'S^DO=([4W-N$1!:D^':VBXA MQ+":2VH"U?$6WI1*2VKAJ"MB.LUI,03)AL1A.">2BA9[0J)O8:BR%(RO%=M+ MWEH/T;RA%OR;6G3F3)/L%IRD>K?O[IB2'2"VHA'V>8!B)%GR5+5*TVT#=1^C M*65G]G"XPDO!M#*JM`'@B#=Z7?.2+`F0\K004(%K.]*\S/!CE*RFF.3IT)]? M@O?FXAF96O6?M"B^B)9#LV%,;@!;I79.^E2XGR"87$5OA@%\TZC@)=TW]KOJ M/W-1U1:F/8."7%U)\;SFAD%#`1/$,T=BJ@$#<$52N,V`AM#C<.]%8>L,3^;! M[#Z<1"!'6V[L1C@D1FQOK)*_O2@ZH3PD/D'@?H)$<1`O9M%L_F\*\8Z&`M?4 MTCS5JD>P-)#3=-2M8)0`V54V@?Z\7QF4Y&(>7=`0"FH#TSCD4;1(R0%:R$Z: MU7N:Y:@AD'[T`'DO/?P]MQ.#1XPN',3AR/<.O&;A>S.))M,P?)&\L@`N_]^""WIK(7ICP6N\A7@.^:\M^(7W M^]#1BG^ENA*M00TOH;8PN(?MU'[=_<&J;IC[5EE8T^&QAJ\2AZ4(`Q"72MGS MP?VAQN]<_@<``/__`P!02P,$%``&``@````A`/2.%KV,`@``A@8``!D```!X M;"]W;W)K&ULE%5;;YLP&'V?M/]@^;V82YHL**1* M%V6KM$K3M,NS8PQ8Q1C93I/\^WW&A)*FVM(7@S^.S_FN9G%WD#5ZYMH(U60X M"D*,>,-4+IHRP[]^;FX^860L;7):JX9G^,@-OEM^_+#8*_UD*LXM`H;&9+BR MMDT),:SBDII`M;R!+X72DEK8ZI*85G.:=X=D3>(PG!))18,]0ZJOX5!%(1A? M*[:3O+&>1/.:6O#?5*(U)S;)KJ&35#_MVANF9`L46U$+>^Q(,9(L?2@;I>FV MAK@/T82R$W>WN:"7@FEE5&$#H"/>T``K$@*UQF0$'KHGGN1 MVRK#<1+,HG">S(!ERXW="$>)$=L9J^0?#XIZ*D\2]R3P[$F2:7`["Y,(-/]# M0KQ#77QK:NERH=4>0<^`I&FIZ\`H!>*W`X)('';EP!F>802^&BC"\S**X@5Y MALRQ'G/O,;"^8`8$`=%!&=2N5W9@I^Q2ZURY]X:QS(LC9S+)>V0<.,.P#L[/ MIX/W7MA#)B/(9$"<"0/D^O@<&$H`40W*EZGUH"NDH1VNEW;@3GK(;6\9)S>* MDK>CG+Y'RH'/I7J+G[YQ=T"3C4/H!BX!Q_[=H.[4N4!O@8D?)?9UQ?S<^[F0 M7)?\,Z]K@YC:N9F.H=,'ZW#=K&+7C*_MDW35-2D9/L`UT-*2/U)=BL:@FA=` M&09N[K6_2/S&JA8\ASE6%BZ`[K6"^YY#LX,`\&PM;E)8OOQRWG/<8Y9W[_4E?&,&2>T24QG:9L&;C*:D^:8F+]^ M/BXBT^`"-3FJ:(,3\Q5S\W[S\KL%KD:L:=3N\AHW8+$@51$O':BIE%GJR_'AC)TJ,#WB^.CK-?N M!C/YFF2,TY@!L'S,4CD9*FD9VXH/4?!3D7*27B7D1@QT7$<9=N%#A!^+Z*I2+J#*9( MH,V:T;,!AP:>R5LDCZ"S`N7>F8IC\/H_J^!1BCQ(E<2\,PUPP:$\SYLP7%O/ MD-+L@FSGB'^G([L>D0F4LFD_<95U]"W[GI#5`T>#+4C6V-:_"]5'+V$9??_< MK9H`[<&.JS]W-R?\2$?2.3(1V<^)D8AFQ]/MR"IY<(K?MB4W`3=R$4XROE6( M/T)\W<7N72)]E]B_16@V(9#;JR;AQ(0<#D4*)PG>*B3J#N0B<%UOZDX#PCB* M8]U^J@&Q$WJ!#NS'@!.XGA==Q6HSB8)"@=+R_\()J([\?K<1QS)\!. M`T([GG:25`/B$"H_*=L8<`+/\_QK9U'>U&6@>F6-V1'O<%5Q(Z,GV>@]R.@P M.]Q!#Z[L(9/YK;."SC:?3^'.ZN:M80/<&2TZXF^('4G#C0H7\"A[>0=E8.K6 M40-!VZYS'ZB`VZ+[6<++`8:>:2\!+B@5_4!VQN%U8_,7``#__P,`4$L#!!0` M!@`(````(0#L]NI"@00``.,/```8````>&PO=V]R:W-H965T&ULG)=;;Z,X%,??5]KO@'AOP.82B)*,"E5W1]J15JN]/!/B)*B`(TR;]MOO M,<=<;#I)9E[:@/\1$GQEH++-1B8Y_:]KQR')&?6)6)!3^S M&E8.O*FR%BZ;HR/.#VSPPZ'(V1//7RM6MVBD M8676`K\X%6?16ZOR>\Q56?/R>G[(>74&$[NB+-J/SJAM5?GJZ['F3;8KP>]W MXF=Y;[N[F)FOBKSA@A_:!9AS$'3N<^S$#EC:KO<%>"##;C7LL+$?R2JEKNUL MUUV`_BW814Q^6^+$+[\UQ?Z/HF80;!/QMK MSP[9:]G^Q2^_L^)X:B'=`7@D'5OM/YZ8R"&B8&9!`VDIYR4`P%^K*F1I0$2R M]^[_I=BWIXWMA8M@Z7H$Y-:.B?:YD"9M*W\5+:_^0Q%1IM`(548\H%?K=$&C M@`3A;2L.$G4./F5MMETW_&)!U<`[Q3F3-4A68+GW##D&7[_G*O@HC3Q**QM[ M:5O@A8#\O&V7[MIY@Y#F2I+,)417I+U"9@+H!D1P?(KX>=![$BF6)#()$BW! M&V![0*/&>^<*/QHD&@D$Z'X2*89$3UZ\-#Q.4.)/)/[PXHX^O:;0T,#(_6A2 MO+'![R$F2R,H"4JB+I>QYQK93*?+8>PM!VP-"HK[?B@I-J"\P2SF$B5A!_40 M>C34UU-M/?#",=X:5O@C6%)L8!E)2E"BL()XZ8WOQ2SJ`M_UXP%<`X,--(V7 MW(P>-*OK%2\?,@"#P3S*D/C>6-[(IZU'7AR,Z=;XY#PSFL5M/OF0P6?D M+4%)ST=\:B0^U01QX(WK&E^L\UV/FQ0;7&,98]Q0TM=;'!(S<)J`^$$3K7>2V!MTV*BU]C$6 M-$:.H`;:Q-!B9G`H00>B@$Z2KL/)_CR!NV]7$.SJ4\AHK&H%B9JKD"A!2&\9 M3!JA#BD;M0'I0SNZ$4EL[QJDT3L2]K?&.'4+G69H,?!N;$2^4' M'32$SZM!I_NA`4+F$R0R]D*B-"IZG]*AE7OH?FJ*D/D8B<9NH6*HS0GJ4C^. M#4]29:>O19?"5^XPC?0H_M0T(?-Q$HT]5W%.QP6E44AF7PK*C,*,:?R]#6., ME#N;SWRV1.9L(=/904-"/&-+I;J">F0:;2V4N^2N41^*<3#6`Q+BF0J/'!5KCBQE92FLG+_*\Q*%3[GA[G"6>Z3R M\]VXG\`9KSL0.<,"'+'.V9%]RYIC40NK9`]A?R\#$5^@Z6]X.!A$R"@-%$4=J16FE4];)VC`$K&"/;"1O9QDBXY<&Z&Z'$=!B!'OF"I%5^?XQ_?MTQ(C8VE7TE9U/,=G;O!+ M\?%#-BB]-PWG%@&A,SENK.U30@QKN*0F4#WOX$NEM*06CKHFIM>BP)Z3Z$8:J*L'X1K&#Y)WU$,U;:B%_TXC>7&F2/8*35.\/_1-3L@?$ M3K3"GDD14!4I&5 M`BIP;4>:5SE^C=+U#),B&_OS4_#!W#PCTZCADQ;E%]%Q:#:,R0U@I]3>2=]* M]PJ"R5WT=AS`NT8EK^BAM=_4\)F+NK$P[00*LQP[,EO$\3*:KR:)M_8[YD?0TYI_ MI;H6G4$MKP`&PO=V]R M:W-H965T&ULG)9=;YLP%(;O)^T_6+XO8`@0HI"J2=5MTB9- MTSZN'3#!*F!D.TW[[W>,$P)D2[O=)`%>OSSGPSY9WC[7%7IB4G'1I)@X'D:L MR43.FUV*?WQ_N)ECI#1M#323[FY!8O=B]4/70&^2I2S M@NXK_4TJ0P2"C:.'QJG3%0``)^HYJ8S("'TN?L^ M\%R7*0XB)XR]@(`<;9G2#]Q88I3ME1;U+RLB1RMKXA]-`J`_/O<=?QZ2,'K= MQ;5$78#W5-/54HH#@J:!=ZJ6FA8D"W`^168Y^EC_%BK$:$SNC$N*8XP@"@7E M>5K-DZ7[!"G-CI+UI82,%9N3PE0"Z'I$"'R(^.>DGTB,V)"8(ABTM;T!WCV: M/WGOI6(V[R4C$DC0D,0D*X!FNDYD%H%N`)!XO;UEM)+90#(;*S;7%"-$,!DB M7D&PO=V]R:W-H965T&ULE%;);MLP$+T7Z#\0 MO$>;MUBP'3@-T@9H@*+HNM)#5DH9>0`FO$IF*:KNDOW\]WMQ2H@VK4E;(BB_I.]?T;O7YTV(O MU8O..3<$&"J]I+DQ=>S[.LEYR;0G:U[!/YE4)3/PJ+:^KA5GJ5U4%GX4!%._ M9**BCB%60SADEHF$/\AD5_+*.!+%"V9@_SH7M3ZPE`(;*5\0 M^I1B"!;[)ZL?[0G\4"3E&=L5YJ?B]3D2SJ*O'$TF=V&@"<;KLVC0$Y*DITVLOSK4&'# MY5BBA@6^#RQ3;S(+1@-(?+$5A![!K! M2SJC!/:JX1A>5_/YPG^%S"4-Y-Y!X+.%A"W"!\U6&,2&"R,8A3&UN)-[%^C* M1.=E1M?((!C.IK/Y^;2E=<(.,NY`QBVBYP\@P_TA&$X`7+5I.\FLPPQ0AHH: MKHQ@J]RFMHET\$Z>!IZ-77:D@4P0ZCL:G:\TO!M=V8^S9]%':DW+../HJ$=8 M1Y?;>]L,72L`J?;JA$VH[^A"@PBOZA`6?>2HZ1IG'!VU`'0T#N;>?ZL.71^5 MW2'4]S2Y<$I7-008V2=J+C3&G+IVZH:RFUDE5UO^A1>%)HG&ULE%5=;YLP M%'V?M/]@^;T8R%>#0JIT5;=*FS1-^WAVS`6L8HQLIVG__:XQH6E3;>F+P9?C M<^ZYOC:KJT?5D`*-;R.D36'JU M_OAAM=?FWM8`CB!#:W-:.]=EC%E1@^(VTAVT^*741G&'4U,QVQG@1;](-2R- MXSE37+8T,&3F'`Y=EE+`C18[!:T+)`8:[C!_6\O.'MB4.(=.<7._ZRZ$5AU2 M;&4CW5-/2HD2V5W5:L.W#?I^3*9<'+C[R0F]DL)HJTL7(1T+B9YZ7K(E0Z;U MJI#HP)>=&"ASNDFRZP5EZU5?G]\2]O;HG=A:[S\;67R5+6"Q<9O\!FRUOO?0 MN\*'<#$[67W;;\!W0PHH^:YQ/_3^"\BJ=KC;,S3D?67%TPU8@05%FBB=>2:A M&TP`1Z*D[PPL"'_LGWM9N#JGZ2Q*+V?);(YXL@7K;J7GI$3LK-/J3T`E`U=@ M20<6?`XLDWDT6\23Y/\D+&34&[SACJ]71N\)-@U*VH[[%DPR)'[;$5KQV(T' MYW1!">9J<1<>UDF\7+$'+)T8,-U\90_VRKZV/I7K$#B6 M2=^6F;Q'QH-SBN.8_'(^T@;A`)D>0:8CXH4_A)SOSX-Q"]#5J'Q:V@`Z0QI[ MZGQI#^ZEQ]H.D>/B)DG\MLOY>Z0\^*74$`G'[[@[L,F.+?@3-YG@P?UW@_I5 M+P6&"*Y\+FR2O/(2#GXX%PI,!9^@:2P1>N)TAYGC9:`=7@#]:XT7/F"SQQ&" M2ZW=88+";/R%K/\"``#__P,`4$L#!!0`!@`(````(0#JWZCEB0(``(<&```9 M````>&PO=V]R:W-H965T*RI8$A,^=P MZ+*4`FZUV"IH72`QT'"'^=M:=O;`IL0Y=(J;AVUW(;3JD&(C&^F>>U)*E,CN MJU8;OFG0]U,RY>+`W2^.Z)441EM=N@CI6$CTV/,5NV+(M%H6$AWXLA,#94[7 M27:SH&RU[.OS6\+.CGX36^O=9R.+K[(%+#:VR3=@H_6#A]X7/H2;V='NN[X! MWPTIH.3;QOW0NR\@J]IAMV=HR/O*BN=;L`(+BC11.O-,0C>8`#Z)DGXRL"#\ MJ7_O9.'JG$[2*+V<);,YXLD&K+N3GI,2L;5.JS\!E>RY`DNZ9\'W@64>S1;Q M)/D_"0L9]09ON>.KI=$[@D.#DK;C?@23#(E/.T(K'KOVX)PN*,%<+7;A<97$ M\R5[Q-*)/>8F8/#Y@AD0#$4'950[7]F#O;*OK4_E)@3&,NEIFW'\/J-_U6F`?P9VCPEZ^\1(.?C@7 M"DP%GZ!I+!%ZZP]UBI,^1(?[9IWZ87P;GV;K?DC9\`'O@8Y7\(V;2K:6-%`B M91PML,@FW"1AX72'F>-EH!U>`/W/&B]\P&&/(P276KO#`H79\!>R^@L``/__ M`P!02P,$%``&``@````A`!2_A=V(`@``>@8``!@```!X;"]W;W)KR8"UC% M&-E.TO[[7>.$IDVUI2^`+\?GW'-]+\SO'E5-]F"LU$U&XVA`"31"Y[(I,_KK MY^;FEA+K>)/S6C>0T2>P]&[Q\NEYQF8,F1;S7*(#7W9BH,CH,DY74\H6\ZX^OR4<[-DSL94^ M?#8R_RH;P&+C,?D#V&K]X*'WN0_A9G:Q>],=P'=#-IC M-.1]I?G3&JS`@B)-E(P]D]`U)H!7HJ3O#"P(?^SN!YF[*J-)0LD6K-M(3T6) MV%FGU9_P,CY2A,V([#;C_;AY.(G&T\$P1JW_D+"02.=KS1U?S(T^$.P5E+0M M]YT7ITC\MA%TX+%+#\[HE!+,U6+Q]XO9>,[V6#!QA*P"!*\]).X1##5[812[ M7MB#O;"OJ,]D%0+G,LG;,L/WR'AP1O':)S^;]+1!.$!&9Y!1CWCA#R'7^_-@ M/`%T]:S\NK(!E/4;.:SN;ONUQ\AXE#WZI=(R$D3OO#>RP MEWO10X1G#,G\MZ^\I*F/4P$PI,"9^@KBT1>N?G.,$N[Z/] M)V:9^$Y\'1^ERZY#6?\"1[_E)7SCII2-)3442#F(O!43/AYAX72+B>,,:X?# MWSU6^(T'[/1!A.!":W=:H##K_QJ+OP```/__`P!02P,$%``&``@````A`.!6 M[?DQ`0``0`(``!$`"`%D;V-0`U,[$=&(E&)" MV@_7#@`I,+2@P02/24;P=S>`T_[/"T-RTM0J[&R<:=0]94MQ"*?VUJNIV/=] MUI>#1O0G^&7Q\#2,FBJSWY4`Q/;[:;D/B[C*M0)YNV/;-]?C8%M8>E.92C.U>IVM;(%*9.H],-;)GN8%A@ M))=JRPP>U9LC\YRG,)'I;@O"./UN=^C`AP&10797G@CMFG&T-_]+FLFTTJ=? MDL\2!;O$*\N"I\Q@E>Z2ITIJF1LK^$BA($XS2%!=#.E.XO6A#CQDF")H)B&4QI&P9.7S,-5._LEV`^7T5,P"U;Q M_"6@\]4-_+X7S^AT$;[>Q'\"4S]<)?-6_AY]9)IK*G,:*=`X%HOM/I3K2F#.B$8QOR]:Z:%DT3 M>?V*7]3+,EYA4A^C9& M"R[>]7.9R`DS<-P3ETX2;YB"#"?H&#\[R`Q7A"HJ$G_#Q!MD1\R_@6JKO=2K MV^T-.MW[+BZLAH\XYR7M_@4``/__`P!02P$"+0`4``8`"````"$`0'0)U)T! M``"/#```$P``````````````````````6T-O;G1E;G1?5'EP97-=+GAM;%!+ M`0(M`!0`!@`(````(0"U53`C]0```$P"```+`````````````````-8#``!? M0(``"@&```/`````````````````)8)``!X;"]W;W)K M8F]O:RYX;6Q02P$"+0`4``8`"````"$`_AEJ_5@%```2%```&``````````` M```````\#```>&PO=V]R:W-H965T&UL4$L!`BT`%``&``@` M```A`,6/K,5=`@``FP4``!D`````````````````RA$``'AL+W=O6QE&PO&PO=V]R:W-H965T&UL4$L!`BT`%``&``@````A M`%\96O*K`P``%0P``!@`````````````````XSL``'AL+W=O&PO=V]R:W-H M965T&UL4$L! M`BT`%``&``@````A`+M.?)(:`P``LP@``!@`````````````````]$@``'AL M+W=O&PO=V]R:W-H965T&PO=V]R:W-H965T&UL4$L!`BT`%``&``@` M```A`)@?TUV.`@``AP8``!D`````````````````'5H``'AL+W=O&PO=V]R:W-H965T XML 13 R4.htm IDEA: XBRL DOCUMENT v2.4.0.8

STATEMENTS OF OPERATIONS (USD $)
3 Months Ended 6 Months Ended

Sep. 29, 2013

Sep. 29, 2012

Sep. 29, 2013

Sep. 29, 2012

STATEMENTS OF OPERATIONS

Interest $ 6,324 $ 3,503 $ 9,300 $ 6,937

TOTAL REVENUE 6,324 3,503 9,300 6,937

Administration fees 16,809 17,788 33,617 37,329

Management fee 16,053 16,988 32,106 35,651

Professional fees 21,752 16,826 29,431 31,804

State of New Jersey filing fee 17,840 35,680

Printing, postage and other 3,944 3,960 5,781 7,495

TOTAL EXPENSES 58,558 73,402 100,935 147,959

LOSS PRIOR TO EQUITY IN LOSS OF INVESTMENT IN LOCAL PARTNERSHIPS AND GAIN ON SALE OF LIMITED PARTNER INTERESTS/LOCAL PARTNERSHIP PROPERTIES (52,234) (69,899) (91,635) (141,022)

Equity in loss of investment in local partnerships (16,276) (10,295)

LOSS PRIOR TO GAIN ON SALE OF LIMITED PARTNER INTERESTS/ LOCAL PARTNERSHIP PROPERTIES (52,234) (86,175) (91,635) (151,317)

GAIN ON SALE OF LIMITED PARTNER INTERESTS/LOCAL PARTNERSHIP PROPERTIES 16,276 1,674,704

NET INCOME (LOSS) (52,234) (69,899) (91,635) 1,523,387

General partner income (loss) (522) (699) (916) 15,234

Limited partners income (loss) $ (51,712) $ (69,200) $ (90,719) $ 1,508,153

NET INCOME (LOSS) per unit of limited partnership interest (41,286 units of limited partnership interest) $ (1.26) $ (1.68) $ (2.20) $ 36.53

X

- Definition

No authoritative reference available.

+ References

No definition available.

+ Details

Name: fil_LOSSPRIORTOEQUITYININCOMELOSSOFINVESTMENTINLOCALPARTNERSHIPSANDGAINONSALEOFLIMITEDPARTNERINTERESTSLOCALPARTNERSHIPPROPERTIES

Namespace Prefix: fil_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

No authoritative reference available.

+ References

No definition available.

+ Details

Name: fil_StateOfNewJerseyFilingFee

Namespace Prefix: fil_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Amount of expense for administrative services provided to the limited liability company (LLC) or limited partnership (LP) by the managing member or general partner, affiliate of managing member or general partner, or affiliate of LLC or LP, for example, but not limited to, salaries, rent, or overhead costs.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 850

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864

+ Details

Name: us-gaap_AdministrativeFeesExpense

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Amount of gain (loss) on sale or disposal of an equity method investment.

+ References

No definition available.

+ Details

Name: us-gaap_EquityMethodInvestmentRealizedGainLossOnDisposal

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

This element represents the income or loss from continuing operations attributable to the economic entity which may also be defined as revenue less expenses from ongoing operations, after income or loss from equity method investments, but before income taxes, extraordinary items, and noncontrolling interest.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 10

-Article 5

+ Details

Name: us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

This item represents the entity's proportionate share for the period of the net income (loss) of its investee (such as unconsolidated subsidiaries and joint ventures) to which the equity method of accounting is applied. This item includes income or expense related to stock-based compensation based on the investor's grant of stock to employees of an equity method investee.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 9

-Article 5

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 323

-SubTopic 10

-Section 45

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=16385135&loc=d3e33749-111570

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.12)

-URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Paragraph 11

-Article 7

+ Details

Name: us-gaap_IncomeLossFromEquityMethodInvestments

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Details

Name: us-gaap_IncomeStatementAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Amount of operating interest income, including, but not limited to, amortization and accretion of premiums and discounts on securities.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.1(e))

-URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688

+ Details

Name: us-gaap_InterestIncomeOperating

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

Amount of expenses related to the managing member or general partner for management of the day-to-day business functions of the limited liability company (LLC) or limited partnership (LP).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 850

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864

+ Details

Name: us-gaap_ManagementFeeExpense

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Paragraph 20

-Article 9

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Other Comprehensive Income

-URI http://asc.fasb.org/extlink&oid=6519514

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Net Income

-URI http://asc.fasb.org/extlink&oid=6518256

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-04.19)

-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.18)

-URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-04.22)

-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 220

-SubTopic 10

-Section 45

-Paragraph 6

-URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e565-108580

Reference 10: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 19

-Article 5

+ Details

Name: us-gaap_NetIncomeLoss

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

Aggregate amount of net income allocated to general partners.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 5

-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187171-122770

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 4

-Section F

+ Details

Name: us-gaap_NetIncomeLossAllocatedToGeneralPartners

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

Aggregate amount of net income allocated to limited partners.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 5

-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187171-122770

+ Details

Name: us-gaap_NetIncomeLossAllocatedToLimitedPartners

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The amount of net income or loss for the period per each limited partnership and general partnership unit in instances when basic and diluted earnings per unit are the same amount and aggregated on the face of the financial statements. Basic earnings per unit is the amount of net income or loss for the period per unit outstanding during the reporting period. Diluted earnings per unit includes the amount of net income or loss for the period available to each limited and general partnership unit outstanding during the reporting period and to each unit that would have been outstanding assuming the issuance of units for all dilutive potential units outstanding during the reporting period.

+ References

No definition available.

+ Details

Name: us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipAndGeneralPartnershipUnitBasicAndDiluted

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: duration

X

- Definition

Generally recurring costs associated with normal operations except for the portion of these expenses which can be clearly related to production and included in cost of sales or services. Includes selling, general and administrative expense.

+ References

No definition available.

+ Details

Name: us-gaap_OperatingExpenses

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

A fee charged for services from professionals such as doctors, lawyers and accountants. The term is often expanded to include other professions, for example, pharmacists charging to maintain a medicinal profile of a client or customer.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 946

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.6-07.2(a),(b),(c),(d))

-URI http://asc.fasb.org/extlink&oid=6488393&loc=d3e606610-122999

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 946

-SubTopic 225

-Section 45

-Paragraph 3

-Subparagraph (k)

-URI http://asc.fasb.org/extlink&oid=6488370&loc=d3e13550-115849

+ Details

Name: us-gaap_ProfessionalFees

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.1)

-URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 1

-Article 5

+ Details

Name: us-gaap_Revenues

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The aggregate amount of expenses directly related to the supplies and postage.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 942

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.9-04.14)

-URI http://asc.fasb.org/extlink&oid=6879574&loc=d3e536633-122882

+ Details

Name: us-gaap_SuppliesAndPostageExpense

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

XML 14 R10.htm IDEA: XBRL DOCUMENT v2.4.0.8

3. Investment in Pemberwick Fund
6 Months Ended

Sep. 29, 2013

Notes

3. Investment in Pemberwick Fund
3. Investment in Pemberwick Fund

The Partnership carries its investment in Pemberwick Fund, a short duration bond fund (“Pemberwick”) at estimated fair value. The fair value of the Partnership’s investment in Pemberwick is classified within Level 1 of the fair value hierarchy of the guidance on Fair Value Measurements as defined in Accounting Standards Codification (“ASC”) Topic 820. Level 1 inputs utilize quoted prices (unadjusted) in active markets for identical assets or liabilities that the Partnership has the ability to access. Pemberwick’s net asset value (“NAV”) is $10.07 per share as of September 29, 2013. An unrealized gain of $5,720 is reflected as accumulated other comprehensive income in the accompanying unaudited balance sheet as of September 29, 2013. As of September 29, 2013, the Partnership has earned $61,357 of interest revenue from its investment in Pemberwick.

X

- Definition

No authoritative reference available.

+ References

No definition available.

+ Details

Name: fil_InvestmentInPemberwickFund

Namespace Prefix: fil_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Details

Name: us-gaap_DisclosureTextBlockAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 15 Show.js IDEA: XBRL DOCUMENT /** * Rivet Software Inc. * * @copyright Copyright (c) 2006-2011 Rivet Software, Inc. All rights reserved. * Version 2.4.0.3 * */ var Show = {}; Show.LastAR = null, Show.hideAR = function(){ Show.LastAR.style.display = 'none'; }; Show.showAR = function ( link, id, win ){ if( Show.LastAR ){ Show.hideAR(); } var ref = link; do { ref = ref.nextSibling; } while (ref && ref.nodeName != 'TABLE'); if (!ref || ref.nodeName != 'TABLE') { var tmp = win ? win.document.getElementById(id) : document.getElementById(id); if( tmp ){ ref = tmp.cloneNode(true); ref.id = ''; link.parentNode.appendChild(ref); } } if( ref ){ ref.style.display = 'block'; Show.LastAR = ref; } }; Show.toggleNext = function( link ){ var ref = link; do{ ref = ref.nextSibling; }while( ref.nodeName != 'DIV' ); if( ref.style && ref.style.display && ref.style.display == 'none' ){ ref.style.display = 'block'; if( link.textContent ){ link.textContent = link.textContent.replace( '+', '-' ); }else{ link.innerText = link.innerText.replace( '+', '-' ); } }else{ ref.style.display = 'none'; if( link.textContent ){ link.textContent = link.textContent.replace( '-', '+' ); }else{ link.innerText = link.innerText.replace( '-', '+' ); } } }; XML 16 R6.htm IDEA: XBRL DOCUMENT v2.4.0.8

STATEMENTS OF CASH FLOWS (USD $)
6 Months Ended

Sep. 29, 2013

Sep. 29, 2012

STATEMENTS OF CASH FLOWS

Interest received $ 9,300 $ 6,937

Cash paid for administration fees (6,326) (5,361)

Cash paid for professional fees (59,731) (54,049)

Cash paid for State of New Jersey filing fee (1,438) (83,950)

Cash paid for printing, postage and other expenses (11,423) (9,533)

Net cash used in operating activities (69,618) (145,956)

Investments in Pemberwick Fund (1,908,804) (6,865)

Redemptions from Pemberwick Fund 85,223

Distributions received from local partnerships 37,500

Proceeds in connection with sale of limited partner interests/local partnership properties 2,232,801

Net cash provided by (used in) investing activities (1,908,804) 2,348,659

Distributions to partners (46,572)

Net cash used in financing activities (46,572)

Net increase (decrease) in cash and cash equivalents (2,024,994) 2,202,703

Cash and cash equivalents at beginning of period 2,286,126 29,291

CASH AND CASH EQUIVALENTS AT END OF PERIOD 261,132 2,231,994

Unrealized gain (loss) on investment in Pemberwick Fund $ (4,588) $ 9,954

X

- Definition

No authoritative reference available.

+ References

No definition available.

+ Details

Name: fil_CashPaidForProfessionalFees1

Namespace Prefix: fil_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

No authoritative reference available.

+ References

No definition available.

+ Details

Name: fil_CashPaidForStateOfNewJerseyFilingFee1

Namespace Prefix: fil_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

No authoritative reference available.

+ References

No definition available.

+ Details

Name: fil_ProceedsInConnectionWithSaleOfLimitedPartnerInterestsLocalPartnershipProperties1

Namespace Prefix: fil_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

No authoritative reference available.

+ References

No definition available.

+ Details

Name: fil_RedemptionsFromPemberwickFund

Namespace Prefix: fil_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

No authoritative reference available.

+ References

No definition available.

+ Details

Name: fil_UnrealizedGainLossOnInvestmentInPemberwickFund

Namespace Prefix: fil_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Cash

-URI http://asc.fasb.org/extlink&oid=6506951

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Cash Equivalents

-URI http://asc.fasb.org/extlink&oid=6507016

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 1

-Article 5

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.1)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 45

-Paragraph 1

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=28358313&loc=d3e6676-107765

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3044-108585

+ Details

Name: us-gaap_CashAndCashEquivalentsAtCarryingValue

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Amount of increase (decrease) in cash and cash equivalents. Cash and cash equivalents are the amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Includes effect from exchange rate changes.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 24

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3521-108585

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 830

-SubTopic 230

-Section 45

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6450594&loc=d3e33268-110906

+ Details

Name: us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Amount of cash distribution paid to unit-holder of limited partnership (LP).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.3-04)

-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 272

-SubTopic 10

-Section 50

-Paragraph 3

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6373374&loc=d3e70478-108055

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 272

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6373374&loc=d3e70434-108055

+ Details

Name: us-gaap_DistributionMadeToLimitedPartnerCashDistributionsPaid

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

Amount of cash inflow (outflow) from financing activities, including discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 24

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3521-108585

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 26

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3574-108585

+ Details

Name: us-gaap_NetCashProvidedByUsedInFinancingActivities

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Amount of cash inflow (outflow) from investing activities, including discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 24

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3521-108585

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 26

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3574-108585

+ Details

Name: us-gaap_NetCashProvidedByUsedInInvestingActivities

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Amount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 24

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3521-108585

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 25

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3536-108585

+ Details

Name: us-gaap_NetCashProvidedByUsedInOperatingActivities

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: na

Period Type: duration

X

- Details

Name: us-gaap_OperatingCashFlowsDirectMethodAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Amount paid to managing member or general partner, affiliate of managing member or general partner, or affiliate of limited liability company (LLC) or limited partnership (LP) for administrative services provided to the LLC or LP, for example, but not limited to, salaries, rent, or overhead costs.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 850

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864

+ Details

Name: us-gaap_PaymentForAdministrativeFees

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

Cash payments made during the current period for operating activities other than those that have been specifically listed above.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 25

-Subparagraph (g)

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3536-108585

+ Details

Name: us-gaap_PaymentsForOtherOperatingActivities

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The cash outflow to acquire equity securities classified as available-for-sale securities, because they are not classified as trading securities.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Investing Activities

-URI http://asc.fasb.org/extlink&oid=6516133

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 13

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3213-108585

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 320

-SubTopic 10

-Section 45

-Paragraph 11

-URI http://asc.fasb.org/extlink&oid=6871852&loc=d3e26853-111562

+ Details

Name: us-gaap_PaymentsToAcquireAvailableForSaleSecuritiesEquity

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The cash inflow from earnings received from real estate partnerships.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Investing Activities

-URI http://asc.fasb.org/extlink&oid=6516133

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 12

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3179-108585

+ Details

Name: us-gaap_ProceedsFromDistributionsReceivedFromRealEstatePartnerships

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Interest received on loans and other debt instruments during the current period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 25

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3536-108585

+ Details

Name: us-gaap_ProceedsFromInterestReceived

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

XML 17 R8.htm IDEA: XBRL DOCUMENT v2.4.0.8

1. Basis of Presentation
6 Months Ended

Sep. 29, 2013

Notes

1. Basis of Presentation
1. Basis of Presentation

The accompanying unaudited financial statements of American Tax Credit Properties L.P. (the “Partnership”) have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information. They do not include all information and footnotes required by GAAP for complete financial statements. In the opinion of the general partner of the Partnership (the “General Partner”), the accompanying unaudited financial statements include all adjustments necessary to present fairly the financial position as of September 29, 2013 and the results of operations and cash flows for the interim periods presented. All adjustments are of a normal recurring nature. The results of operations for the six months ended September 29, 2013 are not necessarily indicative of the results that may be expected for the entire year.

X

- Definition

The entire disclosure for the business description and basis of presentation concepts. Business description describes the nature and type of organization including but not limited to organizational structure as may be applicable to holding companies, parent and subsidiary relationships, business divisions, business units, business segments, affiliates and information about significant ownership of the reporting entity. Basis of presentation describes the underlying basis used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS).

+ References

No definition available.

+ Details

Name: us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Details

Name: us-gaap_DisclosureTextBlockAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 18 R11.htm IDEA: XBRL DOCUMENT v2.4.0.8

4. Distributions To Partners
6 Months Ended

Sep. 29, 2013

Notes

4. Distributions To Partners
4. Distributions to Partners

During the six months ended September 29, 2013, the Partnership paid non-resident withholding taxes of $46,572 on behalf of certain of its limited partners (the “Limited Partners”) in connection with a Local Partnership’s sale of its underlying Property during the year ended December 31, 2012. Such amount is reflected as distributions to partners in the accompanying unaudited statement of cash flows for the six months ended September 29, 2013. In October 2013, the Partnership made a distribution of $25 per unit of limited partnership interest to unit holders of record as of August 30, 2013. After deducting the withholding taxes noted above, the additional distribution to the Limited Partners was $987,364; the distribution to the General Partner was $10,430.

X

- Details

Name: us-gaap_DisclosureTextBlockAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The entire disclosure for the formation, structure, control and ownership of the partnership. Disclosures related to accounts comprising partners' capital. Includes balances of general partners' capital account, limited partners' capital account, preferred partners' capital account and total partners' capital account and units outstanding; accumulated other comprehensive income; amount and nature of changes to amount of partner's capital and units outstanding by class, rights and privileges for each class of units; distribution policies and distributions paid by unit class; impact of and correction of an error in previously issued financial statements; limitations of partners' liability; redemption, conversion and distribution policies; and deferred compensation related to the issuance of units.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 272

-SubTopic 10

-Section 50

-Paragraph 3

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6373374&loc=d3e70478-108055

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 272

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6373374&loc=d3e70434-108055

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 5

-Subparagraph (SAB TOPIC 4.F)

-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187171-122770

+ Details

Name: us-gaap_PartnersCapitalNotesDisclosureTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 19 R9.htm IDEA: XBRL DOCUMENT v2.4.0.8

2. Investment in Local Partnerships
6 Months Ended

Sep. 29, 2013

Notes

2. Investment in Local Partnerships
2. Investment in Local Partnerships

The Partnership initially acquired limited partner equity interests (the “Local Partnership Interests”) in nineteen partnerships (the “Local Partnerships”) representing capital contributions in the aggregate amount of $36,228,149, which includes voluntary advances (the “Advances”) made to certain Local Partnerships and all of which has been paid. As of September 29, 2013, the Partnership holds a Local Partnership Interest in three Local Partnerships (see discussion below regarding the potential sale of the Partnership’s remaining Local Partnership Interests). The Partnership has no legal obligation to fund any operating deficits of the Local Partnerships. The results of operations of the Local Partnerships are provided by the general partners of the Local Partnerships (the “Local General Partners”) on an unaudited basis during interim periods.

In the event the operations of a Local Partnership result in a loss, equity in loss of each investment in Local Partnership allocated to the Partnership is recognized to the extent of the Partnership’s investment balance in each Local Partnership. Equity in loss in excess of the Partnership’s investment balance in a Local Partnership is allocated to other partners’ capital in any such Local Partnership. As a result of cumulative equity losses and distributions, and the sale of certain Local Partnerships’ Properties and/or the Partnership’s Local Partnership Interests, the Partnership’s investment in local partnerships reached a zero balance during the year ended March 30, 2013.

During the year ended March 30, 2013, the Partnership entered into contracts to sell its Local Partnership Interests in Santa Juanita Limited Dividend Partnership L.P. (“Santa Juanita”) and Vista del Mar Limited Dividend Partnership L.P. (“Vista del Mar”) to an affiliate of the Local General Partners of Santa Juanita and Vista del Mar; there will be no proceeds in connection with the proposed sales. Such Local Partnerships have the same Local General Partner. The proposed sales are subject to the approval of the United States Department of Housing and Urban Development (“HUD”); there can be no assurance that HUD will approve either or both of the contracts. After accounting for its share of cumulative income, losses and distributions, the Partnership’s investment in Santa Juanita and Vista del Mar reached a zero balance in a prior year.

During the year ended March 30, 2013, the Partnership entered into a contract to sell its Local Partnership Interest in Cobbet Hill Associates Limited Partnership (“Cobbet”) to one of the Local General Partners of Cobbet; there will be no proceeds in connection with the proposed sale. One of the Local General Partners of Cobbet is an affiliate of the General Partner; such Local General Partner is not involved in the proposed sale. The proposed sale is subject to the approval of Cobbet’s mortgage lender, the Massachusetts Housing Finance Agency (“MHFA”); there can be no assurance that MHFA will approve the contract. After accounting for its share of cumulative income, losses and distributions, the Partnership’s investment in Cobbet reached a zero balance in a prior year.

Cobbet was originally financed with a first mortgage with mandatory monthly payment terms with MHFA and a second mortgage with MHFA under the State Housing Assistance for Rental Production Program (the “SHARP Operating Loan”) whereby proceeds would be advanced monthly as an operating subsidy (the “Operating Subsidy Payments”). The terms of the SHARP Operating Loan called for declining Operating Subsidy Payments over its term (not more than 15 years). However, due to the economic condition of the Northeast region in the early 1990’s, MHFA instituted an operating deficit loan (the “ODL”) program that supplemented the scheduled reduction in the Operating Subsidy Payments. Effective October 1, 1997, MHFA announced its intention to eliminate the ODL program, such that Cobbet no longer receives the ODL, without which Cobbet has been unable to make the full mandatory debt service payments on its first mortgage. MHFA issued a formal notice of default dated February 2, 2004. Since the date MHFA ceased funding the ODL through December 31, 2012, Cobbet has accumulated over $13,134,000 of arrearages and other charges on the first mortgage; as a result of the default, principal and accrued interest in excess of $26,000,000 in connection with the first mortgage, the SHARP Operating Loan and the ODL are considered currently due.

X

- Details

Name: us-gaap_DisclosureTextBlockAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The entire disclosure for the information summarizing investments in and advances to majority-owned subsidiaries, other controlled companies, and other affiliates. It reflects specified information about ownership, financial results from, and financial position in such entities.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 946

-SubTopic 320

-Section S99

-Paragraph 6

-Subparagraph (SX 210.12-14)

-URI http://asc.fasb.org/extlink&oid=6955306&loc=d3e611322-123010

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 14

-Article 12

+ Details

Name: us-gaap_InvestmentsInAndAdvancesToAffiliatesScheduleOfInvestmentsTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

EXCEL 20 Financial_Report.xls IDEA: XBRL DOCUMENT begin 644 Financial_Report.xls M[[N_34E-12U697)S:6]N.B`Q+C`-"E@M1&]C=6UE;G0M5'EP93H@5V]R:V)O M;VL-"D-O;G1E;G0M5'EP93H@;75L=&EP87)T+W)E;&%T960[(&)O=6YD87)Y M/2(M+2TM/5].97AT4&%R=%]C,C8U,C4W-U\W93'!L;W)E&UL;G,Z=CTS1")U&UL;G,Z;STS1")U&UL/@T*(#QX.D5X8V5L5V]R:V)O;VL^#0H@(#QX M.D5X8V5L5V]R:W-H965T5]);F9O#I%>&-E;%=O#I7;W)K#I%>&-E;%=O#I%>&-E;%=O#I%>&-E;%=O#I%>&-E;%=O#I%>&-E;%=O#I7;W)K#I7;W)K#I7;W)K#I7;W)K#I7;W)K#I% M>&-E;%=O#I.86UE M/@T*("`@(#QX.E=O#I%>&-E;%=O#I.86UE/C-?26YV97-T;65N=%]I M;E]096UB97)W:6-K7T9U;C$\+W@Z3F%M93X-"B`@("`\>#I7;W)K#I7;W)K#I3='EL97-H965T($A2968] M,T0B5V]R:W-H965T&-E;"!84"!O3X-"CPO:'1M;#X-"@T* M+2TM+2TM/5].97AT4&%R=%]C,C8U,C4W-U\W93'0O:'1M;#L@8VAA7!E(&-O;G1E;G0],T0G=&5X="]H=&UL.R!C M:&%R2!);F9O2!);F9O'0^)SQS<&%N/CPO2!296=I'0^4V5P M(#(Y+`T*"0DR,#$S/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C M;&%S'0^)SQS<&%N/CPO2!#96YT3PO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^)S`P,#`X,S`Q M-3D\2!#;VUM;VX@ M4W1O8VLL(%-H87)E'0^)SQS<&%N/CPO3QS<&%N/CPO2!#=7)R96YT(%)E<&]R=&EN9R!3=&%T=7,\ M+W1D/@T*("`@("`@("`\=&0@8VQA'0^)TYO/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^)SQS<&%N/CPO'0^)S(P,30\3X-"CPO M:'1M;#X-"@T*+2TM+2TM/5].97AT4&%R=%]C,C8U,C4W-U\W93'0O:'1M;#L@ M8VAA6%B;&4@ M=&\@9V5N97)A;"!P87)T;F5R(&%N9"!A9F9I;&EA=&5S/"]T9#X-"B`@("`@ M("`@/'1D(&-L87-S/3-$;G5M<#XX-BPT.#4\3X-"CPO:'1M;#X-"@T*+2TM+2TM/5].97AT4&%R=%]C M,C8U,C4W-U\W93'0O:'1M;#L@8VAA'0O:F%V87-C3X-"B`@("`\=&%B;&4@8VQA'0^)SQS<&%N/CPO'0^ M)SQS<&%N/CPO'0^)SQS<&%N/CPO'0^)SQS<&%N/CPO7!E.B!T97AT+VAT;6P[(&-H87)S970](G5S+6%S8VEI(@T*#0H\:'1M M;#X-"B`@/&AE860^#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M M5'EP92!C;VYT96YT/3-$)W1E>'0O:'1M;#L@8VAA'0^)SQS<&%N/CPO'0O:F%V M87-C3X-"B`@("`\=&%B M;&4@8VQA'0^)SQS<&%N/CPO2!F:6QI;F<@9F5E/"]T9#X-"B`@("`@("`@/'1D(&-L M87-S/3-$;G5M/B@Q+#0S."D\'!E;G-E'0^)SQS<&%N M/CPO'0^)SQS<&%N/CPO M'0^)SQS<&%N/CPO7!E.B!T97AT+VAT;6P[(&-H87)S970](G5S M+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE860^#0H@("`@/$U%5$$@:'1T<"UE M<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT96YT/3-$)W1E>'0O:'1M;#L@8VAA M2!I;B!L;W-S(&]F(&EN=F5S M=&UE;G0@:6X@;&]C86P@<&%R=&YE'1087)T7V,R-C4R-3'0O:F%V87-C3X-"B`@("`\=&%B;&4@8VQA'0^)SPA+2UE9W@M M+3X\<"!S='EL93TS1&UA'0M86QI9VXZ:G5S=&EF>3Y4:&4@86-C;VUP86YY:6YG M('5N875D:71E9"!F:6YA;F-I86P@2!T;R!P2!T:&4@9FEN86YC:6%L('!O"!M;VYT:',@96YD960@4V5P=&5M8F5R(#(Y+"`R,#$S(&%R M92!N;W0@;F5C97-S87)I;'D@:6YD:6-A=&EV92!O9B!T:&4@2!B92!E>'!E8W1E9"!F;W(@=&AE(&5N=&ER92!Y96%R+CPO<#X\ M'0O:F%V87-C3X-"B`@("`\=&%B;&4@8VQA'0^)SQS<&%N/CPO'0M:6YD96YT.BTN,C5I M;CX\8CXR+B9N8G-P.R9N8G-P.R9N8G-P.R9N8G-P.R9N8G-P.R`\+V(^/&(^ M26YV97-T;65N="!I;B!,;V-A;"!087)T;F5R2!A9'9A;F-E6QE/3-$;6%R9VEN.C!I;CMM87)G:6XM8F]T=&]M.BXP M,#`Q<'0[;6%R9VEN+71O<#HP:6X[;6%R9VEN+7)I9VAT.BXP-6EN.VUA3Y$=7)I;F<@=&AE('EE87(@96YD960@36%R M8V@@,S`L(#(P,3,L('1H92!087)T;F5R3Y$=7)I;F<@=&AE('EE87(@96YD960@36%R8V@@,S`L M(#(P,3,L('1H92!087)T;F5R2!F:6YA;F-E9"!W:71H(&$@9FER2!P87EM96YT('1E2!P M2!087EM96YT6UE;G1S(&]N(&ET2!D=64N M(#PO<#X@/'`@3X-"CPO:'1M;#X-"@T*+2TM+2TM M/5].97AT4&%R=%]C,C8U,C4W-U\W93'0O:'1M;#L@8VAA7!E(&-O;G1E;G0],T0G=&5X="]H=&UL.R!C:&%R"TM/CQP('-T>6QE/3-$;6%R9VEN.C!I;CMM87)G M:6XM8F]T=&]M.BXP,#`Q<'0[;6%R9VEN+71O<#HP:6X[;6%R9VEN+7)I9VAT M.BXP-6EN.VUA3MT97AT+6EN M9&5N=#HM+C(U:6X^/&(^,RXF;F)S<#LF;F)S<#LF;F)S<#LF;F)S<#LF;F)S M<#L@/"]B/CQB/DEN=F5S=&UE;G0@:6X@4&5M8F5R=VEC:R!&=6YD/"]B/CPO M<#X@/'`@'0M86QI9VXZ:G5S=&EF>3XF;F)S<#L\+W`^(#QP('-T>6QE/3-$ M;6%R9VEN.C!I;CMM87)G:6XM8F]T=&]M.BXP,#`Q<'0[;6%R9VEN+71O<#HP M:6X[;6%R9VEN+7)I9VAT.BXP-6EN.VUAF4@<75O=&5D('!R:6-EF5D(&=A:6X@;V8@)#4L-S(P(&ES M(')E9FQE8W1E9"!A'0O:F%V87-C3X-"B`@("`\=&%B;&4@8VQA"TM/CQP('-T>6QE/3-$;6%R9VEN.C!I;CMM87)G:6XM8F]T M=&]M.BXP,#`Q<'0[;6%R9VEN+71O<#HP:6X[;6%R9VEN+7)I9VAT.BXP-6EN M.VUA3MT97AT+6EN9&5N=#HM M+C(U:6X^/&(^-"XF;F)S<#LF;F)S<#LF;F)S<#LF;F)S<#LF;F)S<#L@/"]B M/CQB/D1I3Y$=7)I;F<@=&AE('-I>"!M;VYT:',@96YD960@ M4V5P=&5M8F5R(#(Y+"`R,#$S+"!T:&4@4&%R=&YE65A6EN9R!U;F%U M9&ET960@'0O:F%V87-C3X- M"B`@("`\=&%B;&4@8VQA"TM/CQP('-T>6QE/3-$;6%R9VEN M.C!I;CMM87)G:6XM8F]T=&]M.BXP,#`Q<'0[;6%R9VEN+71O<#HP:6X[;6%R M9VEN+7)I9VAT.BXP-6EN.VUA3MT97AT+6EN9&5N=#HM+C(U:6X^/&(^-2XF;F)S<#LF;F)S<#LF;F)S<#LF M;F)S<#LF;F)S<#L@/"]B/CQB/D%D9&ET:6]N86P@26YF;W)M871I;VX\+V(^ M/"]P/B`\<"!S='EL93TS1&UA'0M86QI M9VXZ:G5S=&EF>3Y!9&1I=&EO;F%L(&EN9F]R;6%T:6]N+"!I;F-L=61I;F<@ M=&AE(&%U9&ET960@36%R8V@@,S`L(#(P,3,@1FEN86YC:6%L(%-T871E;65N M=',@86YD('1H92!/65A7!E.B!T97AT+VAT;6P[(&-H87)S970](G5S+6%S8VEI M(@T*#0H\:'1M;#X-"B`@/&AE860^#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS M1$-O;G1E;G0M5'EP92!C;VYT96YT/3-$)W1E>'0O:'1M;#L@8VAA7!E/3-$=&5X="]J879A'0O:F%V87-C3X-"B`@("`\=&%B;&4@8VQA3X-"CPO:'1M;#X-"@T*+2TM+2TM/5].97AT4&%R=%]C,C8U,C4W M-U\W93'0O:'1M;#L@8VAA'0^)SQS M<&%N/CPO7!E.B!T97AT+VAT;6P[(&-H87)S970](G5S+6%S8VEI(@T*#0H\:'1M;#X- M"B`@/&AE860^#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP M92!C;VYT96YT/3-$)W1E>'0O:'1M;#L@8VAA'0^)SQS<&%N/CPO'1087)T7V,R-C4R-3 XML 21 FilingSummary.xml IDEA: XBRL DOCUMENT 2.4.0.8 Html 11 74 1 false 0 0 false 3 false false R1.htm 000010 - Document - Document and Entity Information Sheet http://atclpxbrl.com/20130929/role/idr_DocumentDocumentAndEntityInformation Document and Entity Information true false R2.htm 000020 - Statement - BALANCE SHEETS Sheet http://atclpxbrl.com/20130929/role/idr_BALANCESHEETS BALANCE SHEETS false false R3.htm 000030 - Statement - BALANCE SHEETS PARENTHETICAL Sheet http://atclpxbrl.com/20130929/role/idr_BALANCESHEETSPARENTHETICAL BALANCE SHEETS PARENTHETICAL false false R4.htm 000040 - Statement - STATEMENTS OF OPERATIONS Sheet http://atclpxbrl.com/20130929/role/idr_STATEMENTSOFOPERATIONS STATEMENTS OF OPERATIONS false false R5.htm 000050 - Statement - STATEMENTS OF COMPREHENSIVE INCOME (LOSS) Sheet http://atclpxbrl.com/20130929/role/idr_STATEMENTSOFCOMPREHENSIVEINCOMELOSS STATEMENTS OF COMPREHENSIVE INCOME (LOSS) false false R6.htm 000060 - Statement - STATEMENTS OF CASH FLOWS Sheet http://atclpxbrl.com/20130929/role/idr_STATEMENTSOFCASHFLOWS STATEMENTS OF CASH FLOWS false false R7.htm 000070 - Statement - STATEMENTS OF CASH FLOWS - CONTINUED Sheet http://atclpxbrl.com/20130929/role/idr_STATEMENTSOFCASHFLOWSCONTINUED STATEMENTS OF CASH FLOWS - CONTINUED false false R8.htm 000080 - Disclosure - 1. Basis of Presentation Sheet http://atclpxbrl.com/20130929/role/idr_Disclosure1BasisOfPresentation 1. Basis of Presentation false false R9.htm 000090 - Disclosure - 2. Investment in Local Partnerships Sheet http://atclpxbrl.com/20130929/role/idr_Disclosure2InvestmentInLocalPartnerships 2. Investment in Local Partnerships false false R10.htm 000100 - Disclosure - 3. Investment in Pemberwick Fund Sheet http://atclpxbrl.com/20130929/role/idr_Disclosure3InvestmentInPemberwickFund 3. Investment in Pemberwick Fund false false R11.htm 000110 - Disclosure - 4. Distributions To Partners Sheet http://atclpxbrl.com/20130929/role/idr_Disclosure4DistributionsToPartners 4. Distributions To Partners false false R12.htm 000120 - Disclosure - 5. Additional Information Sheet http://atclpxbrl.com/20130929/role/idr_Disclosure5AdditionalInformation 5. Additional Information false false R13.htm 000130 - Disclosure - 2. Investment in Local Partnerships (Details) Sheet http://atclpxbrl.com/20130929/role/idr_Disclosure2InvestmentInLocalPartnershipsDetails 2. Investment in Local Partnerships (Details) false false R14.htm 000140 - Disclosure - 2. Investment in Local Partnerships: Cobbet (Details) Sheet http://atclpxbrl.com/20130929/role/idr_Disclosure2InvestmentInLocalPartnershipsCobbetDetails 2. Investment in Local Partnerships: Cobbet (Details) false false R15.htm 000150 - Disclosure - 3. Investment in Pemberwick Fund (Details) Sheet http://atclpxbrl.com/20130929/role/idr_Disclosure3InvestmentInPemberwickFundDetails 3. Investment in Pemberwick Fund (Details) false false R16.htm 000160 - Disclosure - 4. Distributions To Partners (Details) Sheet http://atclpxbrl.com/20130929/role/idr_Disclosure4DistributionsToPartnersDetails 4. Distributions To Partners (Details) false false All Reports Book All Reports Process Flow-Through: 000020 - Statement - BALANCE SHEETS Process Flow-Through: Removing column 'Sep. 29, 2012' Process Flow-Through: Removing column 'Mar. 30, 2012' Process Flow-Through: 000030 - Statement - BALANCE SHEETS PARENTHETICAL Process Flow-Through: 000040 - Statement - STATEMENTS OF OPERATIONS Process Flow-Through: 000050 - Statement - STATEMENTS OF COMPREHENSIVE INCOME (LOSS) Process Flow-Through: 000060 - Statement - STATEMENTS OF CASH FLOWS Process Flow-Through: 000070 - Statement - STATEMENTS OF CASH FLOWS - CONTINUED Process Flow-Through: Removing column '3 Months Ended Sep. 29, 2013' Process Flow-Through: Removing column '3 Months Ended Sep. 29, 2012' atclp-20130929.xml atclp-20130929.xsd atclp-20130929_cal.xml atclp-20130929_def.xml atclp-20130929_lab.xml atclp-20130929_pre.xml true true XML 22 R3.htm IDEA: XBRL DOCUMENT v2.4.0.8

BALANCE SHEETS PARENTHETICAL

Sep. 29, 2013

Mar. 30, 2013

BALANCE SHEETS PARENTHETICAL

Units of limited partnership interest outstanding 41,286 41,286

X

- Details

Name: fil_BALANCESHEETSPARENTHETICAL1Abstract

Namespace Prefix: fil_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The number of limited partner units outstanding.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 272

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6373374&loc=d3e70434-108055

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 5

-Subparagraph (SAB TOPIC 4.F)

-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187171-122770

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 4

-Section F

+ Details

Name: us-gaap_LimitedPartnersCapitalAccountUnitsOutstanding

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

XML 23 R14.htm IDEA: XBRL DOCUMENT v2.4.0.8

2. Investment in Local Partnerships: Cobbet (Details) (USD $)

Dec. 31, 2012

Details

Accumulated arrearages and other charges on first mortgage $ 13,134,000

Current portion of mortgages and accrued interest $ 26,000,000

X

- Definition

No authoritative reference available.

+ References

No definition available.

+ Details

Name: fil_AccumulatedArrearagesAndOtherChargesOnFirstMortgage

Namespace Prefix: fil_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

No authoritative reference available.

+ References

No definition available.

+ Details

Name: fil_PrincipalAndAccruedInterestInConnectionWithTheFirstMortgage

Namespace Prefix: fil_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Details

Name: us-gaap_TextBlockAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 24 R5.htm IDEA: XBRL DOCUMENT v2.4.0.8

STATEMENTS OF COMPREHENSIVE INCOME (LOSS) (USD $)
3 Months Ended 6 Months Ended

Sep. 29, 2013

Sep. 29, 2012

Sep. 29, 2013

Sep. 29, 2012

STATEMENTS OF COMPREHENSIVE INCOME (LOSS)

NET INCOME (LOSS) $ (52,234) $ (69,899) $ (91,635) $ 1,523,387

Other comprehensive income (loss) - Pemberwick Fund 925 8,952 (4,588) 9,954

COMPREHENSIVE INCOME (LOSS) $ (51,309) $ (60,947) $ (96,223) $ 1,533,341

X

- Definition

No authoritative reference available.

+ References

No definition available.

+ Details

Name: fil_OtherComprehensiveIncomeLossPemberwickFund

Namespace Prefix: fil_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Other Comprehensive Income

-URI http://asc.fasb.org/extlink&oid=6519514

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Comprehensive Income

-URI http://asc.fasb.org/extlink&oid=16317811

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 220

-SubTopic 10

-Section 45

-Paragraph 5

-URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e557-108580

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Net Income

-URI http://asc.fasb.org/extlink&oid=6518256

+ Details

Name: us-gaap_ComprehensiveIncomeNetOfTax

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Paragraph 20

-Article 9

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Other Comprehensive Income

-URI http://asc.fasb.org/extlink&oid=6519514

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Net Income

-URI http://asc.fasb.org/extlink&oid=6518256

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-04.19)

-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.18)

-URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-04.22)

-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 220

-SubTopic 10

-Section 45

-Paragraph 6

-URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e565-108580

Reference 10: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 19

-Article 5

+ Details

Name: us-gaap_NetIncomeLoss

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Details

Name: us-gaap_StatementOfIncomeAndComprehensiveIncomeAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 25 R2.htm IDEA: XBRL DOCUMENT v2.4.0.8

BALANCE SHEETS (USD $)

Sep. 29, 2013

Mar. 30, 2013

BALANCE SHEETS

Cash and cash equivalents $ 261,132 $ 2,286,126

Investment in Pemberwick Fund - a short duration bond fund 2,832,503 928,287

Total assets 3,093,635 3,214,413

Accounts payable and accrued expenses 17,250 54,630

Payable to general partner and affiliates 86,485 27,088

Total liabilities 103,735 81,718

Commitments and contingencies

General partner (335,393) (334,477)

Limited partners (41,286 units of limited partnership interest outstanding) 3,319,573 3,456,864

Accumulated other comprehensive income 5,720 10,308

Total equity (deficit) 2,989,900 3,132,695

Total liabilities & equity (deficit) $ 3,093,635 $ 3,214,413

X

- Definition

Sum of the carrying values as of the balance sheet date of liabilities incurred and payable to vendors for goods and services received, and other costs not separately disclosed in the balance sheet that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered.

+ References

No definition available.

+ Details

Name: us-gaap_AccountsPayableAndOtherAccruedLiabilities

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Accumulated appreciation or loss, net of tax, in value of the total of available-for-sale securities at the end of an accounting period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 220

-SubTopic 10

-Section 45

-Paragraph 14A

-URI http://asc.fasb.org/extlink&oid=28358780&loc=SL7669686-108580

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 220

-SubTopic 10

-Section 45

-Paragraph 11

-URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e637-108580

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 220

-SubTopic 10

-Section 45

-Paragraph 14

-URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e681-108580

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 220

-SubTopic 10

-Section 45

-Paragraph 10A

-Subparagraph (e)

-URI http://asc.fasb.org/extlink&oid=28358780&loc=SL7669646-108580

+ Details

Name: us-gaap_AccumulatedOtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.18)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 12

-Article 7

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 18

-Article 5

+ Details

Name: us-gaap_Assets

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Amount of equity securities categorized neither as held-to-maturity nor as trading.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 320

-SubTopic 10

-Section 25

-Paragraph 1

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=28360136&loc=d3e22054-111558

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 320

-SubTopic 10

-Section 45

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6871852&loc=d3e26610-111562

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 942

-SubTopic 320

-Section 50

-Paragraph 2

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6957658&loc=d3e62557-112803

+ Details

Name: us-gaap_AvailableForSaleSecuritiesEquitySecurities

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Cash

-URI http://asc.fasb.org/extlink&oid=6506951

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Cash Equivalents

-URI http://asc.fasb.org/extlink&oid=6507016

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 1

-Article 5

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.1)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 45

-Paragraph 1

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=28358313&loc=d3e6676-107765

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3044-108585

+ Details

Name: us-gaap_CashAndCashEquivalentsAtCarryingValue

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Represents the caption on the face of the balance sheet to indicate that the entity has entered into (1) purchase or supply arrangements that will require expending a portion of its resources to meet the terms thereof, and (2) is exposed to potential losses or, less frequently, gains, arising from (a) possible claims against a company's resources due to future performance under contract terms, and (b) possible losses or likely gains from uncertainties that will ultimately be resolved when one or more future events that are deemed likely to occur do occur or fail to occur.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 450

-SubTopic 20

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=25496072&loc=d3e14326-108349

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.25)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 25

-Article 5

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 19

-Article 7

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 17

-Article 9

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 942

-SubTopic 210

-Section S99

-Paragraph 1

-Subparagraph (SX 210.9-03.17)

-URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 210

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-03.(a),19)

-URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910

+ Details

Name: us-gaap_CommitmentsAndContingencies

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Amount of payable due to an entity that is affiliated with the reporting entity by means of direct or indirect ownership.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(k)(1))

-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 850

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (d)

-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph k

-Subparagraph 1

-Article 4

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 210

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-03.17)

-URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 17

-Article 7

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 946

-SubTopic 210

-Section S99

-Paragraph 1

-Subparagraph (SX 210.6-04.12(3))

-URI http://asc.fasb.org/extlink&oid=6488278&loc=d3e603758-122996

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 942

-SubTopic 210

-Section S99

-Paragraph 1

-Subparagraph (SX 210.9-03.15(3))

-URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 15

-Subparagraph 3

-Article 9

+ Details

Name: us-gaap_DueToAffiliateCurrentAndNoncurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

The amount of the general partner's ownership interest.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 5

-Subparagraph (SAB TOPIC 4.F)

-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187171-122770

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 4

-Section F

+ Details

Name: us-gaap_GeneralPartnersCapitalAccount

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.19-26)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_Liabilities

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Amount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.32)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 25

-Article 7

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 32

-Article 5

+ Details

Name: us-gaap_LiabilitiesAndStockholdersEquity

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

The amount of the limited partners' ownership interests.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 272

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6373374&loc=d3e70434-108055

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 5

-Subparagraph (SAB TOPIC 4.F)

-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187171-122770

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 4

-Section F

+ Details

Name: us-gaap_LimitedPartnersCapitalAccount

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

The amount of ownership interest of different classes of partners in limited partnership.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 3

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.3-04)

-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 272

-SubTopic 10

-Section 50

-Paragraph 3

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6373374&loc=d3e70478-108055

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 272

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6373374&loc=d3e70434-108055

+ Details

Name: us-gaap_PartnersCapital

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Details

Name: us-gaap_StatementOfFinancialPositionAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 26 R13.htm IDEA: XBRL DOCUMENT v2.4.0.8

2. Investment in Local Partnerships (Details) (USD $)

Sep. 29, 2013

Details

Capital contributions in the aggregate $ 36,228,149

X

- Definition

No authoritative reference available.

+ References

No definition available.

+ Details

Name: fil_CapitalContributionsInTheAggregate

Namespace Prefix: fil_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Details

Name: us-gaap_TextBlockAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 27 R16.htm IDEA: XBRL DOCUMENT v2.4.0.8

4. Distributions To Partners (Details) (USD $)
1 Months Ended 6 Months Ended

Oct. 31, 2013

Sep. 29, 2013

Details

Distributions to partners $ 987,364 $ 46,572

Distributions Per Limited Partnership Unit, Outstanding, Basic $ 25

General Partner Distributions $ 10,430

X

- Definition

Amount of cash distribution paid to unit-holder of limited partnership (LP).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.3-04)

-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 272

-SubTopic 10

-Section 50

-Paragraph 3

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6373374&loc=d3e70478-108055

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 272

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6373374&loc=d3e70434-108055

+ Details

Name: us-gaap_DistributionMadeToLimitedPartnerCashDistributionsPaid

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

Cash dividends declared or paid to each outstanding limited partnership and general partnership unit during the reporting period.

+ References

No definition available.

+ Details

Name: us-gaap_DistributionsPerLimitedPartnershipAndGeneralPartnershipUnitOutstandingBasic

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: duration

X

- Definition

Distributions from earnings to the general partner of a partnership included in the consolidated financial statements.

+ References

No definition available.

+ Details

Name: us-gaap_GeneralPartnerDistributions

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Details

Name: us-gaap_TextBlockAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 28 R12.htm IDEA: XBRL DOCUMENT v2.4.0.8

5. Additional Information
6 Months Ended

Sep. 29, 2013

Notes

5. Additional Information
5. Additional Information

Additional information, including the audited March 30, 2013 Financial Statements and the Organization, Purpose and Summary of Significant Accounting Policies, is included in the Partnership's Annual Report on Form 10-K for the fiscal year ended March 30, 2013 on file with the Securities and Exchange Commission.

X

- Definition

The entire disclosures of supplemental information, including descriptions and amounts, related to the balance sheet, income statement, and/or cash flow statement.

+ References

No definition available.

+ Details

Name: us-gaap_AdditionalFinancialInformationDisclosureTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Details

Name: us-gaap_DisclosureTextBlockAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 29 R7.htm IDEA: XBRL DOCUMENT v2.4.0.8

STATEMENTS OF CASH FLOWS - CONTINUED (USD $)
6 Months Ended

Sep. 29, 2013

Sep. 29, 2012

STATEMENTS OF CASH FLOWS - CONTINUED

Net income (loss) $ (91,635) $ 1,523,387

Equity in loss of investment in local partnerships 10,295

Gain on sale of limited partner interests/local partnership properties (1,674,704)

Decrease in accounts payable and accrued expenses (37,380) (72,553)

Increase in due to general partner and affiliates 59,397 67,619

Net cash used in operating activities $ (69,618) $ (145,956)

X

- Definition

Amount of gain (loss) on sale or disposal of an equity method investment.

+ References

No definition available.

+ Details

Name: us-gaap_EquityMethodInvestmentRealizedGainLossOnDisposal

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

This item represents the entity's proportionate share for the period of the net income (loss) of its investee (such as unconsolidated subsidiaries and joint ventures) to which the equity method of accounting is applied. This item includes income or expense related to stock-based compensation based on the investor's grant of stock to employees of an equity method investee.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 9

-Article 5

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 323

-SubTopic 10

-Section 45

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=16385135&loc=d3e33749-111570

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.12)

-URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Paragraph 11

-Article 7

+ Details

Name: us-gaap_IncomeLossFromEquityMethodInvestments

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The increase (decrease) during the reporting period in the aggregate amount of obligations incurred but not paid and other operating obligations not separately disclosed in the statement of cash flows.

+ References

No definition available.

+ Details

Name: us-gaap_IncreaseDecreaseInAccountsPayableAndOtherOperatingLiabilities

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The increase (decrease) in obligations owed to an entity that is controlling, under the control of, or within the same control group as the reporting entity by means of direct or indirect ownership.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585

+ Details

Name: us-gaap_IncreaseDecreaseInDueToAffiliates

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Amount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 24

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3521-108585

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 25

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3536-108585

+ Details

Name: us-gaap_NetCashProvidedByUsedInOperatingActivities

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: na

Period Type: duration

X

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Paragraph 20

-Article 9

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Other Comprehensive Income

-URI http://asc.fasb.org/extlink&oid=6519514

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Net Income

-URI http://asc.fasb.org/extlink&oid=6518256

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-04.19)

-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.18)

-URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-04.22)

-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 220

-SubTopic 10

-Section 45

-Paragraph 6

-URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e565-108580

Reference 10: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 19

-Article 5

+ Details

Name: us-gaap_NetIncomeLoss

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Details

Name: us-gaap_StatementOfCashFlowsAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

ZIP 30 0001096906-13-001627-xbrl.zip IDEA: XBRL DOCUMENT begin 644 0001096906-13-001627-xbrl.zip M4$L#!!0````(`+A:84-:=+JG<1D``'Z;```2`!P`871C;'`M,C`Q,S`Y,CDN M>&UL550)``,,QW-2#,=S4G5X"P`!!"4.```$.0$``.Q=Z7/;.++__+;J_0_8 MVM0X4R7)/'31GLR6XF.B&5O66L[L3+UZM061D,0-16IXV-;\]=L-D!1(D;0N MV\DF^1)+`M`_-!I]H0G^\/?'N4/NF1_8GOON2&TH1X2YIF?9[O3=D1UX]6ZW M9=35H[__^+]_^>&O]3H9^IX5F5$X\VUKRLB(^?>VR0(2!="57)S_ MU+L-(CMD)/`FX0/U68WTK'OJ8M&LR:4I]3:9C>G-3K M"/)Q[#L$9N4&)Z[GNM'\W=$L#!/[TV`K]XW"Y8,?0J`ZMF&^; M1W$_;&39:;^T#Z!I'XL?XZ;%8T,[_=AV@Q"GFPRZ`9(LBBBH3RE=I)TF-!CS M#O$/Q\B7NJ+6=37IXMCNIPI(^/.8!BFD*/1+6QO'\&O*D,#.-'S0DV;J\6_7 M5R-SQN:TGI_QQ';27C0TG04?'U:*(U<,S4A:6BS'[8"9C:EW?PP_%$P3F]A; ML/YQC2_Q!%3#,([YKTE3$/FFIG:J!A41,SPW98WB+=/H)>R/7%M]\')T?_:AU M=:VEZ#\<;T_MF4#JNI(':6A=K=O9'V,0L'`7)L&7>EMO20#X2#L,7C`Y75.; M356O'MPTO<@-@R%=XK1[KG43SI@/7_L1LZYL.K:=725`[8``2-0W)?4\``L8 MU&JV];T!GD?LSNM-0/_8-&1GD>\S-X2^`\\UQ8<=6-=M-[N25#Q-X\"0"IBE M=91N=V=(>TJ2HG?D75*V%ON)0U?MJ-VGB8!#,;?#.P;C@A(`?@T2? MG@L!\W;BHK$*0:KR&GF;L==G4#WV3\QE/G6&U`_AC^",+NR0.K'0[[`H=5UO MZ8:D7BH)'`Y*PP"!;Z+YI$#.UOH0'2B?39C;F#?,_"=O3F[\H*@W%SVK']'`1?D`0MO)G?T M<0=>MCI:5CT?&M-KS[E@T4#5*=V7FW1.%G;Q\XRN82C2.N6&W(=+E;0FH0B5\!$+!311B@(-! M^G;L<@$`^.?FRJ6K>]H1+*4WP^K%E.'@PK^$,G51MUR.9CYC_8YJ?+R+6J M0)X#R+9F_*M8#`T-1'`[8@?'IPE\6J$#:[2T5P>(JZR6,+#>;*$[^^HLY`@+ M66@8K>9.`"5G,M]C$\-4+7CU%GZ_VB(51`X#IDK*ZFW%:'9>$$RE1!EM3=-? ME#/EPJ.V=/")U>W1P$\^HP$[9^+_OEL2%M\LP,/&\&3#H.L)YD&`UY6B=7=#0)88&$#7TK+GMVD&( MLG?/+ME>F[D-/KKLH9<3.1":2MZT]+:Z!1JTN&!\[(X-W!+.;=^[MRUFO5]^#)C5=P_+O[;1EG.]F]-\%JB5W%2;+:/5WAMK ML@Q@)\T_(MMG3YUU[QSQ?HE'@#_<,NI5I,D;?/?->;J&`"&@T%@G^"*[6,8 M8!6TKA);\D/CVD3#]-U[&.5@QB2_7S>G^BQ@JWBOZ4W8H\9S8;VT7>J:AV)L ML]WJ:$]"+:"931!`'SP-A/]0S=R#7&'8R'S;L_*AT!Y@-45K&H8D!=O0?2;` ME9(`@#MR@OR*W6B2J!E1^9:MZW*D=!&A`X-32N$!@Q57QE8 M\7%26U5U[=595BAONKK!_BB"AF;BHPN"Y]A_,NLG:KN8NKV)E13Z&'WW&1+; MVY%\%J2;);AW`)HLPGNL`86P]9P%IF]SAPC6Y#T-[.!F,@1;"P/PHL\[`/7> M\V>Z+8;OQG M?>R%H3<_:2B*HB["Y-O06\B->)DIM&FM]9,:.6P";=:;)$,C[#HP:NJ>X*FN M/5F*KVS7@FF>U!L:]!4P$_!C_$-M?$?GBU-W'"Q.-_V+8._C<680JQ..&_^IC8[IY*OFGS9/?V> MS.@](V/&7++PV8+"4,1V.1S?PJI8\@">,/\<\5HF:&8#HH4#9*:B2,=9XN]L M$8J^2!:/5N$3S[3(@,G;%:"?>KVAC&3B^=`=W&M[+LW;=N'[.9?3!@%.06SH M$=<+X0?3B2S@G)-I1"AHM(GGA=`&2/N,QWV\`!T)%K)"]#=(7<_`6 MMHL#`GK\&$^6+`0?DZ\EMN8Y'M`\!YR,V3E9LP;VT(,'`K`;IY;""<.&8%)8/%LL!.EAHB)-W M:1CYC*]O"?6$7&`_DCFH_UE`&.A,JW`>0`5![&]\+LG8%;1S:L;6)E;HC MV@G29J\1EY;9)+F#?D=A(" MMP)[G$R^?8I^P!SFC%TK9.![88$R\P`&N!YQ@#*P90R2*KP,X.,$8R>PWHF9 MXB5K$]NTA?%",.LSJ[)QI9VX15O$22?T9`K\D:KNA6*;\TXRHL+=*,DE&?.P MP8JXL4+JN'M/'`C1:RM]R3]C/T:Y MHJFTC*@BX#L4#-@&^9UOXV8SO:F+V8"D`4R$";U6L43"AA2SYBJ:6>>:+HRE6X!$N*!Z'_<>S1EK"E0BNN*?<2=O*5,"6- MQ'6/C^L'#*3D3^9[*<]C78(CHW,=._/7U`?>Z8JP*M\TRZO@/]]@:=8-/N/B M@@D`=#'0RZ$F1E<>"1A&Z&&EC*'PC"CX-.3GB(*?!_LQ=NW.;;1Z(/]R/Y'? M6%FT3%?9D.'&^17V$@73[.`%Z8%!I(F05K6]N8M*_>9,I-;@W6* MW7U,M@"OQAB^HKWGIY+(&C,]EQ3I&.[^P/;V`I@)*@7P*T:%:B<0"1ZA/.8E M"(53DAV0^QQ!-/XWT$VT.%V@$T*=9+K9+,\YIH^$*H#?/WCBV7Z`O>0.+QAX_G$F<31F!N2_"!!D'D!O4&,CY+ MH*42"'IW@I<'2!DLGF@"F0MF<49"4L4V+ZRM5>CBC97A$TM>IAFY-5J`:^7G MTPY?DA+YI@1A%1,AW%`+XM*?>>,Q`RE'">\%@6>*PMM$:V6RC:L])'KE%)3G M;J"71,]]U4^#W&Q.C#M6!+7H))@ZT8!"V$]$T4GB@`8Z>'CODMY=:X_7/:V M47'8/JOC9(WV>@HM7KYO>NLSQA^OT0,F^8$:R"0FS,0I`*R9.,R!SSZHFU2X M^;=S$`T:>OY2Y->AUT)4SQ&0MGD@&G'1Y%DB4&@@D59N$/Y[A%N%BQ7W#-(= M`OK,%E>M<(F]Q=RX$U\1Q)4+_#GUZ3R?KQA]Z-T.25H>"2J!NK*N>\#M-%ZN M5-:#%SD6[BV:W"&43(ERU;-*V(`R"&QKF:>XHC6*&R25A!)=H5\$%2@DZR( MI7$VK(DWMTW4%I8X[HFA#6"=9HP&N'^G^'VL,F$PX(MJ&(JT\6MB(?%F'#N, MT/!DN!:GN4"GP-=YUIU?R6NSB)>4*[8@6BPSW.G#%TU7N08))UJ7-J]*(S3I'&'-%L:N5ACBO3F]),@-8E` MGZ_VF,7&P`]Q#5:RT0+,NR'B[/9LQ(L!1H)KW8DX/0.YP+ZPO+`<%),*%L]4 M7+*Q'V%N6$,O16E"9&`+T\)X"S&:B354%L]A)GX.,B.<^5XTG8&O;HH,KZYR M7T>KR7.DJV?:A;2^`6=(U9LU4%`\^>2#C?`!NK`W(G%B@G'";SPW/IB4YWC* M=Z:4'>%HQ;QJR9$S3)JK'G&=2YKESZ9^WFAMA,&AE+@N6=*U\IV;I%V0,VA9 M83"01.[AQ5>DP-:!W=<@>QF+:NLC/S6U[VEA6B%440WT]1THZL]RH+AB*T&^ M?CM-?%W\:R<[)F@IS(T*$U&Q!Z9WB>U$E>4UV(G(CXM0:,!-ORL"KMXJ`!GA#0K4!]?K MS+,`BBG8)#&G-SJ3N7+G+R+? M@D7EE23,^E[4)W'S#V+P":]6XP$0;G(;@T4J[EN#[QSI06!NV=>.*:FPZ:(9 M+Z+!4J8`G(SUY<2%<,$$\O%C/DI3'/1^S1PB!V`6E8;2P8.R.#0K*[V!F`Z= MAJ2&DDPQN8_&K%7K:(HX4IDXHC0E;W^%<94?#H]COO1TN;C,*(G;@AGCFM#O9,S;2/9U7`LHGOS2MW7:;2IMI:5=U-,\`"L',[ M,"'T!1'^FDMFF@>R<)DG?W"SI(?'GXMU.QSOOG![)R4P-ZB96]_,6/!!\+9; MV+M]'B&7W,R5 MXN1=^(*S6EE#)V>D2)EG(ARN^.+3T&7)R>-:P!,?J,0%.7D-;.4W0CJW:J6; M5G1R-JU74VZP5+P^-8E[B]>.5_K0#$@1&K6X+<(B?OR<7Q=19!5K:Y@3;Q?? M/(7M\5C?MV)3T8NF('*KL]HX*VF).#YF\+K(N-RJTS&$C7$1K"7R%'B7F(PW M3FCD98-GMMX8W4Y-;S=/19A8T"V?+^:]5*76U)7".LX-34?VNKD4^6529-M? MU2%_,SSX1^M`AF?%:R+Q^+.Q.E]I3"6MBE2!7XL+%1,ED.B^[.$923>-R!+' M$4:2X?!?1]%\CMDM]$D!%`\V0)U*P5K7), MTJ76B/KBT9Q1=\H(OQ^6US06ZJ&M=8ITE0;77&=R?6G?A2"SEQ:7[G!78EO3 MNNKJJI&G2*1HI%LO>VDR,+D@Z4QD`F_<2TS$72<'"!7P+E1M[8H"7=6;BA+? M[K$#/>FQ]#B[B"DUD5M,3F3S3X3#7/?!K+45_B]Y['QGNBOL:30T8"&_'7R7 MQS8#:\A\?H,B7E\*(6L,L'CPDL<,;Q/_J!>477>W\PVR.U%;"6,BGJN;E'@D M*BY7*@HM=P#:5B'>C85Q:WK9R[\E?^8:/+D[+WL%`3ZNF@G$\%J;W1\WS3WB MOA/U4OSX\';N#D[0O"#PN?N=X4LL)I(NX\1G:,PG9J6"B?H7_HR@69ZU5 M/+4]@3W[@I5,C3]UV^WH\J70^Z]8=L[9(']GF*K2E._FKZ"1>R0J48&XAV^D M,\<=[[MLZUI3/D,I''Y_"%6W7.J9UV@\&X2J79Z][.X9N5!Q-4_FAKM-(,1Z M\\D+/#9=_&2\'8ALOKQ[$-E\`?>:R:9+5$AD_NH=CKR"S*>%4?54NMZ6^V\&#^JKH#2M:W7Y9JZX*#R"QH9.X!H M*/(=K$6#[TF]4B#:ABP0ST"]4@PT56D_\]PK%K_5;JE;4,]?/KG[FFMJIR4Y MI/F!]Z!:O=;=S)6GAZ-:M<::T=359YIKQ=JJV8^.K;;C`.Z MTM'WIU\IUMV-Z"?,&6'-FG@3P]"#&&"ZOU+3C:;$_5("AX!1Z;88;>6%8%1> M6=WIJB_&C7+!Z#3E=Y)L!B/U6N,?]U!ZK6ZK)9F:M9'WH5LE!!V]J6C/1+?R MAE%%,>27L!QXPA7WZC<[AGS[8#%AU`]7-Z/1\+9_@/1[W!^4^]_N!F,.I= M7=Q<7O6O^W<7YW&+_N#NXA;ZCO+=AK?'!QIW6$%Q\0@!N(>WH%!_V0_9/,`7=N*1G.>@_YH^3+BW!7D!D)\',RJ% ML-N&6X4*Y;;M?M7S^U@X075[VA\*B>24<#; M$GY6U!4>?KO3[,CYC;UP#UBX6MC#*=7,L+L2W,2!/2C!;93#@698]88T3=?E M=[]O2+&77.ISY^4.>_=;WA(@Y>0.#_$)@2@3AY>$^)0(?080GQ*ZLFV\)\9< M.<)>;WCLJ!N(8X[@X4$^(8Z:?*+Y:B"K!5+IJ!OLFA?@9)5(*EU5/B7;&^60 M^5+!RQ9E,KPV!GX]MQW^U/AJ3MJF`BP7[]35AE:F$`Z%\76Y4+9#-.@/-, M#)GIE`YU`4%;N+QE4U[GX(8#O#.M:L3>]<5M_ZPW('>]W\C9[<5Y_XY(&;^K MH:!6-&Z.Z!G#^WV!_[YJ]S5U5%KB#,OV@\6/ M(9OBA1M5B8>W9,J9X?(3%_Q)^^/1@SOZ3W-7L-,P#$//_0MNG+;0,($T M!2Y,2!42$I\`:V`];$5M1?E\;"=9FK0C:ZD#Z"K(!'&?^-#Z!UIPM<(5T7>1X#G MB9#T`]!](M0A],\"3WRO-W(K'ZXW3?.]9*QMVWDMU_.O\H<]92^N#ULQABI'@HZE@ME7UDMH]NW%46I>%`2RH8)IBCVX6D2>6'H(X MZ3`P;>,8X+>SXC-0L70\`R]1O@23NZ/).(_)>1EQ=+K\"+K\-+J=I.\2Z`8# MR@ETS:?L(KLCG^Z.6<29H8WH)G<[@]W#36@-@SYHEN--#D_A19\L MN%#[2>L7)<;1UZ\TI3DZC@'5#4#UZ?44]=VJ,D*/15TN>'J_A">"F48"0"%7 MVNP!'`"JHU,'99U-,P'D5.];<\-^KY#T55B,3[6%=4ST2)X@@:TDEEW<#<$- M:&R0?"G(1_=:[ED)]OM1X7]2?U!+`P04````"`"X6F%#FZ\6_WD%``#5+0`` M%@`<`&%T8VQP+3(P,3,P.3(Y7V-A;"YX;6Q55`D``PS'&I>718.C;^Z72^5UNEXU+K\Y_5?XO&;#8K@CLB M(M12=+AOF*8VTJ/L\DQ_#(@$`]UCLK(_5FIR9EF:Z6H@O"(7(PME'UL1X?[; M-WM[(?'9E:2W&&;'$7G)^OZEV7/&X!.3,JFT-PM&2<]D>+_)G="?'"J-5`I] M949DIKYEEH[,XU+Q2KHQ0X?4NU9#E.--0BD8"4M'[+!\5(X1:W%KQN$>RS(2 MI7*Y;(5/X]0HSE77Y''I)];BX1UJFF'.=701T;T%I()[T(6AH;^_=ALK/+.#W;1;U5KO4ZW6[^T;H=UG:CZ!RKZD_L2#Z-Y8P+"R'XHS(S$ZXN_N M2[%NS'*(YP1>B'D3KV_)ARL%S`4WTJ!M>J#=6N%2H\>=N):"IU..BT+&8!7*=QY:&W& MM"J18YNY^JOV7T"GQ`.FI*VJ1(@YMJ"_B1=`BN7Y>...Q5"VQ6T?B7`B-?@S MA+B0FM=+"DL&OA]*,[%Y^1'_4'#_7GPC97Q=^[$5HRE\HM40KV!PX8)8]O@9 MZ!:[N-@0@/:44,3%@SH7/?2@!TX@J*(@M4]J?G.=EG_Y!6POE.M$(1G/HRW! MLTG)@'I9@,4I-I5TCL,#K)4.F>N@8Q&UU1@$WA8!N*M=R,^_Z91+\.56WN4/ MQ':WD8L`^MP>XBQ$B8)J(`3V0G2GQ9FSN$B!,@?CEF.8Q_6=Z1EH=T]QYW+, M/31QV?U6-Y)DMBT"+M.O5UF1:''@ZXC#P@.]VQ,P!B;I%'"3QWUH8$[ZTIW% ML8N@9T8@&;SC+0'O(S`0Q.L0H?"'K)()5<1;-L`4^+)Y=A'`%5%(AO#W+8&P M23'YP%T+PFR>781P1122(3S)@G!7/'_X[/E'HOOG5M)IVN-/_WI]NU_[4FOU M>^UZNU/KVOU&N_7P8\`4<2]Q'IBB>C/EWX4IL"!UK;U^O*'NU&`*!$BUF'W: M$^RS>G5,L3:->M-U>3?(\?I+]7"=O<%+%%W5[GVJ-]O?GJ;F;J2]=,G=:-Y, M2N-@KL][.X)/*?KS8?Y5@MM@#3;%+$#D;4?1:=;1U1H"-E2U:)H#X,HZ5L$% ME4K001"^&^R"`[B3L#<.\BNIM]-W'+$8;LWY!TR#_>B.!4Z M.#4*6/5F(ZUDUY:SFX`_(FXY-O?F4]9GU$L:K,H9`T`T5S MB=1_A/!B;06%X)"BW2@EE/23J]C-I'B>:.CU&RZ90AU2G,EFV-+LS($MH>2G1V.Z7&U&[1N/#H_;\69J'\U7@ MFAV;YYIB4M:NT!U"7;0)O1J"E*%BG6I)ZU`F^6ZBLSH*S_6R8#4D/;WW:`]; M,/N,ZQ;,ZQ391VC6"FPR^%X%2%EQV>[W`O%]9S2=1%O.')OT>RR["6>^:.1X M/6"N/JM;/M`?^@^\>.=_4$L#!!0````(`+A:84-5,KDU@@,``&L:```6`!P` M871C;'`M,C`Q,S`Y,CE?9&5F+GAM;%54"0`##,=S4@S'`L``00E#@`` M!#D!``#-F5UOVC`8A:\[:?_!ZRZZ20TAL&H%M9NR-%TST1`1]B%-TQ1B`]82 M&]D.T'\_.VT8K*2P8K+>0.*\/N?X27`<?+1[/,,"`4Z'8A8Q=`QL.(V(ZNK0=)()Q(!'")U&0GKS8[D3UX[ELX>>'8R$F;=-4G>8#EM0H&YE2NVD6A8?/GQT+2Q!:87:,XHR0S495L-H M6K4YATM!ASA9V$0B3B:YBB1A*F+U5J.U5*SD_I'#O2YW)*Q6JV7F1Y>KI1P4 MB_)E]1/S]N!?U?B!.`NZ\HP>W)[2B,6,)JB'AN!N\W//N^^'B3`A3LV[&C-* MDD.0AVV+FPDZ/^0XG22H:!LS-"S-4017I^!$P7^IU,R=,XUE$!9G`V3(5D34 M;T]CQG7JNV=>:!D0#:,L$1H3W]?6FI>F$=8)^)ZTAK2YD)&B=("8SJ@KNDLY MBY!_)UP_CYAY2`S9SPL:9W+THOBV"72)P.+&(T/*TGSNVYP_=S$*]3SIUN)+ M@Y!7"R98M7;D[HHKF@M$((*%KQJ`WD%J@/G![MB^XX97KML/'TUM5:4"/*6& M6C@$=L_U^U=NWW/LCAXHJY)5$RIU?RRNL&_WW6NI&78ONX';L_M>UW_\]5,B M5P&FS2V`>)Y1G#%D?(HYY=Q@PQ.7] M=L=5Q,.R5:P?MDZP.[J&1Z:("[5,\8AZ^DR"B`DBG^C'>,(U0-Q@4"G.[;/L M#K:Y[!7D"^@9CG]=9@1JH/J0>J5(MPRR.\\W1 M+;\!4$L#!!0````(`+A:84.JH&I1"!<``'D.`0`6`!P`871C;'`M,C`Q,S`Y M,CE?;&%B+GAM;%54"0`##,=S4@S'`L``00E#@``!#D!``#=/?V3FSB6 M/\]6[?^@RU9-)U5Q.YWL[$TRD]VBW;C#K!M\-LG,UM75%`VRS0:#EX_^N*O[ MWT\28&.,0""!E?MEIH.E]YZ>GC[>IW[^V]/6`P\PC-S`_WAQ=?GF`D#?#AS7 M7W^\<*-@]..//[P?75W\[:]__,//_S8:@7D8.(D-'7#_#)9!$F]"UUE#L(3A M@VO#""01Z@K4FUME$25N#$$4K.)'*X2O@>(\6#[N.@FVNR2&(=!\/WBP8H0[ M>HW^85^^1K_MGD-WO8G!R\DK\/;-FQ]';]]/CXR5TUE9(L%S:P1:,1IA(S_6_?L#_N;HQ@OQOG#5_\\0_??4<:?WB*W*,.C^_RYE?CW^YF2WL#M];(]:,8CR;M M&+D?(O)]%MAD/`PH`;4%_M@_C-,?2ZW=&G+V MW$4S^MW/8>#!!5P!@O-#_+R#'U]$[G;GP1?9MTT(5]7@O#`\Q.Z_^@MGYI^SSS+J'W@N`6WY>:%3*WA_!2CN-AZ)Q#D,W<%2_&[&EW@-3 MO8RM,.:@N]!_,,I-M"W"3C07>@Y';1!;7C=J#SU3:M,M%'^8H;^.B(9/,?0= MZ.1D8S@UZYB@(3L%!IQ##NPBS`L/[YE!>%'DQ$5Q'UE9T3V!F42CM67MR/XV MAEX,XIQ/%T-@ M'!>9B-$>L1$U"9+0AB7"T/]^'Y`=1"`N&@0"4W:!SV9$)+YH0'_T>7GQUYFQ M7(+Y0C,6P#3`K:+IP-#!4IFIP)B"F7:GF>H-F"L+4U<70---=:$NS>48S(R) M,LM_6'[2Y@B*,5<7IJ8N?QX?N/'_A'_Q?L'*P$0EM`$:(`RS^V.1IU9HYQ_0 MGPUCRUJ,$7=LN(M'N9B0[BO$\&%663Z`8+BY'Y]G=YRY6Q>?L.AH]=&)-;%V M+A(LQ;:#Q*?M;_5]N'%<6ZQ;S.9Q@(@414;6%?APIOI.NM3722UT8 M4<2RK@>W4#*0PR.2!?``B1:PBPAD$S(&7I1%C'ENV@I8!.W+=?`P=J";RA;Z MHRQ2Z-/O-X&=8/0F`EN:YI.?.PL+#1&/9.3P``8HBR30!II/>SU+6>:8&#-& MN1./*]=`)_("V8`Q6\^=P>P_#1]?^.DU\IS0=#8T[3S$;$3P3_NX2'!"@ M4P<<4`",0Q898.-$+A%MYF.X0T:'\<2*-O,P>'"11GO]_#F"CN:GA*(=2K%C M]\&-T2ZEW$?H(F?3KD0=`'$?2=V)YSJIE.4G,)T9OR[!=&'<(>WA"](=-/T6 M*!-3^Z+)J"ITYU3Y'..=Y^%$6W&VKN]B&A!%<`JQ*K*#?E26J.;VW(+:2`J/ M/!:!!SY80?GN2XWC+TL9XUP,J25:]ZY'Y)JJ$QY:"-``3]#QB`@Q;B*=;@]4 MI#VH(ZVU]IM6!)]'S3P9]*E221&(X:3V!B\A]SXAEIDY#$MZ+E+JD2YR"]'? MEE?X^-EW8^.@XU];D6M3I%XD!NY5T\-PN127(CGH$AN"W.Y20`XP]M>@@/\U M(!3()O$],+>\8GH3)@Y]ZW!-1SV*:0*&VWRO<10(C*(;&-FAN\-"C<072V=DK.9HWI$:2*YL M)GR*KQ$A7RE[;`=`W%MI=^)Y1/+JDNQ]Q`)=1"*+0/)SI[SE\<[MD.K4/Y/4 M=A&9P0)B+KD>1"OMX!,R@RK5,/,-M;`E]()*@!+7'P/X]+\]72`.0)A3!GR( MK6>8-O#20]2]PC_CCS8B$B2(-FQ<"W+J@+4G3[;UUB?K3U7/OH7O[-:]]BNR M`Z"^K'L]KZ:R=0\[_Y5OT[K70?AYYWDXT2[[:NOEE]::6T@;R."ZGV>@O[=V M0?03@/]*W/@9O'3@RK7=6#K'>P,GRI+&-",<>EON?$.W*=6/$>QE!LK?#1/O>"QZ;96VX5; ME%@(XI&EI:F8ZIVJFTLRS>B.;J+'PI"QK[+/$<0R2VYSE M.M,@1)>Z%8QPCI/E88_:5<7Q5]NX(";][W"+P1'K&VU/(X!1O)O,L%KJCH9[8U"JFO*\XUU03F"1AB([6!=P% M(39%XVKTV0^A MY;G_#9U;R_6Q7=?P6T77M@3`=7WJ1BR/>!TP@C5"F;L0`A^XWTIP;C>F%:]> M/%,\W'&[@`_03QJ-^"?-N(]@&F(>N5NH7U2DXLDB1TU#+1]U]4P>,'L(*0TX MT03]3_U7XCY8'DD]B2=6&#ZCS;0JBJ5=7_Z,HC8D]H2/ M9E?*^6\S,&#%X!ZN7=_'%X)@!5)@4H^W]NY+S$"*?I/:@]3_^*Q]46;$1J28 M0$7?C2F8JPO-D,XTU(I/)UEC[5?B62R34]>W?-NUO'D0N34NEE9=15HJ&PGD MV5^NE9FB3U2P_*2JIG3>X39>F&XQ!`602L(U\JXI7:SQ^'S4A734V?&'G%9AUJ0Q>7E5TV0X@$O,:97H(@+F(8LTM62)T6+3^NY&M"KDM8CB>;6LW7O M0:07&/$&ANASF$"G.4.1O3^_;Z8MJ5Q':(8,[7@$&]&(K105@&G>J#3F\,X< M.O&I=)M-KE@"$JJ':Y?LL[0TW]Q`9;T.216]RHB"QDZ<<06L1/%9D`@64I7F MD-+G^@"Q'%@Y)EEDK!U?CD,-VLW6V>)]:?$&I5:BXWO%>9O;A/,.2#2#`_H; M"T2F[9^UHB+,K;B`*P_:Z$ZJ1&1[QE6?0[A!1Y+[D%7):_0LLL`0Z%QL0;)( M_V*8HP56A$_O9)MX^#(/`DP$VGD+5&0ZC2R2Q\5#NKNQ];P/MQL3>G`=1RO: M'$J_^$YF)/37I-!C@Q&X)1#NO;P;T5RAK-JMKDVUB:*;0#=TXKLHE`O2;\!4 MTQ5](G=Z43>^E?=;GMD^3\6,.\N!9G!ZBK+VH@9Y[GH=K1E55YFCHRB+"6(G#BECIYC%AK4#UIK02N/2H:XW+BL-H&A M2ZBK>:@;^@G8JMA(XU'I'(D^'AS M$HB5GG4IQH!XW/9(91&WUERJV)?:S""'BK.`#MR2\E_D8&W,/:EOSZ72,)'" M%>%_0`#P1,F<0L+$C*+:TF)B!LW6M2%T"$7Y>SL+:$/W`=*,5[5=1&3Q-A+$ MMV5E3]6$&5"A[C5>XMDTC59C.%-6W5K`U;R6#!&GFVPRVS#DT]LU`^O/\L1#@^6HJJ7()Q]$ M6HP*8,'_7/UO3P\_=*$XWK\/7$^V;%)>,^R:)R#.[=A.2W`T%5X^;B2H1(O0 M8L?+I80I=M7CK*Z"O5[T/$3J4'Z:K5ZP`^JI/74,LER)4KMN^RO$PUFV7 M8WBU\<7<8SR3HM:23XQ%MQN%5L9UV:V.?!V@`==IGW7DOX5`S^Z M8BO1?*$9"]/`94+,?VCZ(:'/F*;AM]B%KNDS8Z+,YLK"U-7%\I,V7RKZS:VB MZ8:^5&:J,9UI=YJIWF0M--U4%ZCOLMQMOL".>#RA%8Z:LY+#Y0>2@9%:VZ,B49^,:T$CR8+D>SJ;%0:>6!Y?03D)R M3*61;H=_TPPH[`#XC2NMB>6S.=<4?00C8(%H$X0Q<)+L'>+[`'U?2>3.[\ZW M$T-.QUGFN-4HAX0X)0RA%5IK='?*B0 MTF*6MZ\V5GC2A=U*V1Z.@-A\. MK^$G/17G`9$+HV+TX-+>0"?QH+$JM&Z2;0&`!?BV10V.1_K?7H+C6\F,Y%[, MIZ6+$XNW&QXLW!=D;%*@`#/DK9B]&_[6.M<@ROG='_6WB0MCV? MNK^T>3Y'\3,I[AB$BK-U?>PA190]P+KG?NJZ"'`)-Q,D+L76*N#`:H*,SP(Q M,.34`\PZ1<-)6G4:X>+DY05TO=L%$;7X4VLPW!+9E7`>*97'(MTK%]ABY#%P MK,0CJ+`BQ'WYR\9WT0*S]*=AT@>T=G^&NQ2V`>+E&PBV,B'DTKQ;',RG%#= M63XB@IQUL$&>*IMRBU(=`3Q2=(`K4ZT/EE&79::9[P-6-,LOWAD=C<7+J.WY MZY0UD<*5'_[;7-67\K@^F0=]4D^,;0*&S!\XRI3)'[9/R_3B_)BHD%9#D:IV M,`3D''0@F:_H(T,N%@@.2&43TTX<.TT+Z#S+?17!N`GLA&S$;H3NR?^`5CA% M7ZH>S*2UY"J&T8">JRI=!AJDL`$&#@AT662+@0'%RAA,$\#C:LY+/1_R<\F3 M=FG*;M7;AU6>YO9`^!S-G8GF\C/G6`][5YCB30L;T%[*E$7R^#AWY&3FG.\S M97O3/0J%-F*SJT7Y!9B?=1F,VGHS?SF16PJ2'V!X']"S$%L1??8L\1I7`TV: MSZA?L>I5/>A3(I:@:9C*#+!H4X.26U^_GYEF*31`9LU/AHQQWUG&@?UU$WB( M:UD<8(LT\MKN0G/+60CE"KO7E&MM1O);2*1V[G_XWMH%T4]YO/?+&W6J3313 MNAVU+:OJ4K[9)[7?VH:_0L_[NQ\\^DMH18$/'2V*$AB6!*:YO8!ZAPVD<%FV MTLJ'&,/H*T8!(M/,G/N1\3EY:[I<.X^R";8"T=.3X_4$ M"[BHI^437SH9Y%=8&[3/]R@Y_W@;(WI$#OHXEF,JIU[P M&-VX(;3CU&G,Z@.I[RSN`L]$),]Z/:ZO?,CAE4T\VW&$>H%N,6]G>58^55OQ M&CI]^HC]A7DF*"(?FV]#MD!I->[F"_43TNVT+ZK<9HN.O*IYG;[]'/=[Y9XG M]YYKH[5EE06TNHV`JW4%2@'7Z10J(&!E$:/:,9]>FJE\[MN9EA[UJN_-@Z]RH=4P_CS%F8_J4.5U745E[F$8?#,`YR[9"/% M*81-"=>T==`:CJ@P,?24]C*9"!/7!+1CA[Q#6#FO9)53PR6%W6P!9QI%K37Y&S)K,+#CQ$;,*F0<`7VTQ\/3 M8O\-#PVUZ,P5P->>2)[U85#?E,\"JL!(U@M&-V858_6Z3NF`KW`?O;(U2<(0 MOPKH._CY\/0?E#V;H2/_^]K,Q''EBEG/^([W[3VVQLZ>DT>F6TY>7^:[#/,A MOIINP:,VY3+B-1'`=3-(81]%P\MHRVOB0=&"%;S@'RU;X1LR()2J#4\,UQC(XC0+-H0X1K[&QTN'C+_@%(OS& M,$(TA54%,^EMN92=1A*XH@(P<)QCB<"#%#Y8$00RY8LSL:&HM3!.Q3`)DJGC MD"U%LMA68))D!0DBTR0S-Z_DB9(53*"G2E(GHM]0$*1I;P.?1((O-Q::8WH: M.&,G`<$B+$0)B!Y)T0""YS5(,0%#OO3N=HPY#3%AGRZ.@PN7C['=G>7A\HZV M'2;XI,R?4)P$O@]M[-C]U8TWY@8VU8+F@<9U^`D8A@@%>(=@XL)NZ*#,BS^G M%:*ME*9]2J\L,BJ(=\4S59@,#%E7]SAP6O.SN@E19C'+*UOO?4^%C!R*5L4' M4T`U70%#XM/OLV!]U\?23U"#76:`+"X)65V60CAX6E%7F%0,MSRRM'N:I.]_ MYA;:,B+^7-J%^D75/ZLBM?HN1#)DT#)0>HY54!YM6:"K)Y_C0G*MS!1]HBX_ MJ:JYG"L+53<_J:8V4697%,LG:R^N"T8+LGBD-D,#4CS@")$LHM&2'<6[0>MI MDB?OFK+Y-7;K/<]:R&:)]R?@%9[U_M[:[GXBR71(XWKIP)5KN['0.`^1XZK? M7P4,3L:L<=J6W$XD!WR(Y?!F3%VT`#T447'^F:3!F@U15GU@XG_,I;_A)L&?537"*2LI?H^W*N"B20>^;X]#G21 M39"9QE\6R19STJ\9^DO@(8Q6B!TGB!"JY;G<3H"QF8):@'UY#QFDH&41F<:Q MGYJ0:_E^KGWG*&&(:=U;G/KZBKDFLWWCS%<5?HJ!*/@=&#T,V"N<-&,)E)D94\5 M>$1D]?@XAO1<8\LL.P_SAO<=]3,!QPZE/A?JF8K$*A[!!!TS*%7NIIR(K+W% M%I9M)I-G@YF5"K:SUY\]>UW49L;45DQEG:]&+.#N?@`,,&191*AIY*%T`L``00E#@``!#D!``#M75MSVS86?FYG^A^TZ8-W M9R++BILVSC3;H75)V,J25J+3=G9V,A0)2=A0@`J0LKV_?@%2E$2*X$T423AY MB2,2EW.^#^?@=@#^_,OCRFIL`*$0HW<7[-E0S(V.>-8.7JT=&Y"&BA#>Z#:KF[YD/XS+E^S=^HG`Q=)N M_+WSC\:KJZLWS5=7[>O&O\?C/SK#]G5[^.M/G?]<-AX>'BZ!N=")6\NE@5>- M9I,+:4'T^2W_9Z93T&#J(?KNQ=*VUV];+9[I<4:L2TP6+5;V=-;AO6VBV%(='BB%W=O+HY2,R+RXC#498M M$NV;FYN6^_8P-2O.M'?)#TM_W?)>AE+#&'%VZ#)&O_$H)=@"$S!O\+_W$S5! M\Q9/UH(F^=3%AK,"R/;_*LCL(1O:3RJ:8[)RV7K1<-5Y:S^MP;L7%*[6%O"? M+0F8OWOAUM+T2^=$?)^Z\-9>B34!E"5SGP_8@T"]X-$&R`2F7S-7H5@UN2!; M22QL'%9^8?&&B\G%H=87$5JS1O90#0%P+'Z,"\-),&KWE& MW;IH8&("XKG_4O#W%=%8L1&X!UY+AG=0M6B<7Y6-\Q@0B)D.9E>WXP`/II,4 M^9"RT116BH?ZA+*@]L3M,'*);*NM)'W\# M3T*W'DXG&?0"9:,I>%T6!1V'<$7[D!JZ]2?0B=CG")-*1H18Y6@N?BS9'/!J MA='4QL;GZ9(I3T>.SI/K0`Z;"6L\!$[+:" MJ:3D(J1H-/AO2C83SXHG8(V)S=K$E.'H4+&!1">7D@Z1ZM&\W)3+RT=L.0Q$ MXC4:,2'A=%(R<:2L8)IV52X'OP/+^@WA!S0%.L4(F"JE#B!"+D3II>1$J+R` MF]+GT/N!1Y\]B;(044K)^!`J+&"B]%FV)Y@W_4S'Q6%:J=D(*"W@H[0IMZ?# MV)E9T.A;6`^O14:GD0S_""4%N._FWS^WCI0;L`>G+['?*@-EV.E-/_1ZVC3W M6GJPE%(6S8-5GM(VYSJ=N;0[M+G0];770(%E4_])N*5N'W_BPRW`V1_-^Q#I MR(#,G#"%,8OIF;*>9'+YU5(H!39-4""4J"(3S,,$-T.1JF=:7,_/14>G2^9; M^)_>7P[^@(DI38+1&?:(CC5><8Z36EYV:HFWBMH,&WF M@!!@#CS%A=*ZHMK8UBTW955L#:`^@Y;;EI@S<=<8E]AB^FR;6D(GF#J[I(RG MA^=,FQ?%,)N>Q&?$5P(U/^8P5\8[J-1<%`"<%/._#G7[@B%@:&GZHWAN47A-DK:2LX">M$56>;^; MKK^5E=,C905\O)9QU)NTSI5S^4]6KI/A$)"?9U$I1'XY.]UC9=(;:A]ZFMI1 M!L5L>P>++'\//%A_0Q-%4T?#_#$L@N)*,61!W=68B#=`V_4="(WG@2SD`C[O4;B4!#IYB.[)M1[7+-97A\@8G<]T./6$ M525S!9%[*M^&&]`'@&Z%%JT-"=/+PT^,SK4+_KC3D;YP-6)RQE,3F50>5J(U M/=/QU1.6R@B>`TI=>7C3$:V5A9/)0\2QA@4&6`AFYZY@H_D0//S*0W/XV3/F M/UGM$7-R<=KZ8YR@:^TB(*;.>FUYBV=CS";*BP0?)$Y??VY2Z'RFTZ@%#J_2 M#JLDXB-"QYC(A1)'R`)?-AA-I^.).IIHH]Z_[E7M3W6H#CNCNQY_,>JKPX^] MJ<:72-3A8-11!F-EH@U[D^D'=3Q5AMWWBCH<#:?*H#?J#]0[5>MUMRG4H=:; ML+S3<+;QA"^U:&IO&N$N*Q6G_JVL1)9=A0'MC)C&7U=*17VQ-_ON MJ9"8(5'9I0<0B02I_(X3JI0Z^"D9!M\YVCW@CKP76GE=]F[JBO>$.77:?4M_$"[D`##]I;"T@:? MQ6>NKDOFW3/06FBG9"*X8--VFNB+S2(MF_%`B#OPM%W`UJDAL.`+"I7N<8SU)S<6 M#I/C<$41YW%9Y.4\%H@";\T3#+1=]Z%#DPD0CHQK1PRM8Y-+1T(R``5&-"<3 M(`R=2V`B)I_LE,1!4KMHYJTM4R:W.S.+Z(;C?5ML3NFHS`1+[2*ATP^M3AZ' MRDMM%I#$8=;216@(U/9"$0J8J\05]-S:2BQHM8L8]WV9AA7C+X=IGG0'_H*F>H(1FP38(*5*YP[4TM;!)&G,$*G>)TG%>"(Q%7O0G,$U?/A5U,$),)5;7 M[]!>WQ?T5%CK`1F!;G!7"`.+^*&K>57@5TC6&\P`=$R@NX?I6^L'. MR2-#^1I0'I">4X"W0._MU5^G3Q_B"GINC246M/I%?1]VFG>Z"<)1?5S%0,?* MU\$$[.=^-5)%!@$Y! M%WA_12$V68J0MH%D`RHF8OZ9-)%G])FZHAM%R@_5N4'W&5O#VFUO4YMU7\^[ M37R2<)*;5<&XN'GIO(2[3<>/VC*M][,Q9.YZ4/ALI/PNP:5/IC+\=9OIYQR1Q#+\0]UX&6RBZ?]#^.034\`0;K(J`% M`E)KN)B8Y[-4)5ES.`_D5,UJ91U#TQ M63Z97:-6$E[*4I'@L[,[#YC\2=#3RI2L_9P(8.T"E(_U"7ZX-CWIX7S2$WL$ MQ->`9'GHK$48\MGF_ZQW,BQ,'0+:_+8..IJ/#^K(/?]/*+:4^7^"#)7MT6^% MTIARMZRFSPG3K[@<%7F+6X="!"CM`FH0Z#9WUEE%@+R36*!;CH(J]AXI^#MT M'GF0JNI36GO57ATN588#ZV@!3B&A@I+=0X(T7QW%"6/"W219Y0U?,39`ZR7$44+!MNN!T\FP&[+/,-UE8K M(PZ*]J6:LF(8SLJQ>!R!0@C0B;YPO]OH7?N[U`G[.4)]2*A]AXF]8*\C;#M/ M*74W]ES(%!@@*+Q^`+(!Q%JW^.J?81"'[T+ZGYP/'I1GCBF)N%-*JSN!)R&5 M$)-7[2)I<=X[127U63+]TGWU'HTAL!5*@1UU;"HN9>U-5J3A^?UJ\*@&,UV+ MN0?F^JGH`OS$(RUIRJ@[(3E0*3":631F\4?;^PN,-P`YP+O3.,I[1`U9LA=2 M=[+RX))P^V^%>PW%=7))-=1DY^&+Z=Z^7G-R?G]P(DJU.^@4E!&0#)\?._AH MF?LELA1MX-0:9&L9)R-:NR-,0<$#N@KXC\LA`Y^Q&N?NYK=O^#\SG0+VY/]0 M2P,$%`````@`N%IA0PBFI:!V!P``634``!(`'`!A=&-L<"TR,#$S,#DR.2YX M=J;%P MOL02>0[OO8>/2Y%7OSQ-8O1`N*`):VEFXU1#A(5)1-FHI5&1Z!\^G%_HIO;+ MQW_\>/5/74<]GD192"(T>$9^DLDQI]&(()_P!QH2@3(!4&3??++Z(J.2()$, MY2/FY"VRH@?,%+2=3-),$HXPL9;*$N?.1V-)7K3_@F=G9Y^ MT,].S2;Z=Z_W>]LUFZ;[Z\_M_S30X^-C@T0CS/-6&F$R0;JNC!3AF$PP`K^8 MN&0)8]FDI8VE3"\-0X&>!CQN)'QD1)(;\CDE!E32H1;A--0*W`K@L9E7!U-, MX_>[KI_S:[,&=K.O,%]F0A]AG,Y!0RP&.6!:8"AO]5-3;YHS2$S9U^V-@$U- M0Q4/L""@7$PFA,E.PBGB"1$I#LE.$PK^B"S8\TJ" MA(U1\F!`P99(/6V$:BJ>>7%Q8>2ERY9'1]4C M/*SA3HDR'*&[E4RK=.!)VD,3F9OAMS,FR=Y/[J,S^_I)PT MP*!9'9[$@"L-IRHV`")`Y=RD[J+E&07FX0;+1A2`)$D)EY2(>?\Y,;Z13Q$9 M[NL30"BC!^M1C`?[>@00$A^D,R&.]W4&(&$6_\4]3G$$X`12/^[[SIQO^Q11 M6$8C_N6&BC!.1,;)F<,>B)!J$G18-P&S>YA+!LO;F*;B!-&H=;(7HK!O:N"B MDWX\A;^+4Z2C!1,\G#70@@Y1AG)"M,QX9:Q3+;>0"1)Y[&/^>WV83Y'3*F6H MU8%4#[.F[A;0]-5,H6^BFA]8@7UGNX'O==K>7:]OW]JN[WRV'1<>[:[G^PO! MZE2NTNI<:>5#,/,%4OV>$R*O@U8H4<&)WBC6GXZ";0ZS=_"S2!!4YA8DLPZ^ M;8"5UJV0RS0WAM:[!EHA0D$R'U='B?:="=O)8$#D#9&8QB^8%E?A54*^>\D< M>8F*!M";:1/'0;A%X7,KBG*3<>Q`/LHGN2G;Q"RI6:7;V89NYPVTH$%+/$=M M]AU]+QYW=49<\R4C[CC2=N0GEG_;Z7J_^6W/#1SWWKXI24TVZU5E)3_OR$J` M#>5T4#1G/"I4J=`.82KU>%]7CZ,&VS3P>G;?"AS/+1%AJ;Q*A7?5*BQ8CBK, M5+BVNI;;MOU;VPZ6@K_ZNBKF9^LQGT)1@3U&>G.--Z^QH,(;]I8\WK:D;ZU7 MI<6'C17<;*"LAW%VIK5]:P^9,"W=N"TK6Y) MBK=:IVH!:U;G>VB%Z?]'D2MCZ?06'E:.=J_H)$VX1,4%`O611.:7(DJ/QM23 M/COAUM4KW3S3FV;C240:8AM'W17'X\:^!JQ?+U#-7ZCFS?>UFM^XGO`*"Q+F MOM:(I1L8>QNR=&*O##@O:WKK$7^=UG+@UGL:!HFEF+W1%_<1RDRHO.Q1VY3U M.Q#J1XW&*^]/%(U/+Y`@/(#$"(>RI4F>$4W--MJ0QE^J$F9KBH&F:1SC04QF M:&5*2ZN'S2^47*;0$Y)(#=N6%F4\KZ,AD4$U*O-T[1-/LK2E%=4I3&,:R@_` MIV]47L=&#KQ7)'7=*Y],S5W>U8+^+<[-G&EC,>YA&G42WN/)D`B1?[KO$"+, M,B^J,47K`QRK*:NEA9Q$]-MY-4D8I&O\>0^_\@7,&[KD\5=(VLESA\*4/P)K MZSA8!3X,3T&"D)!(.*R=,$9"1?T;E6,?QV!XETZ`.IIN61PF"2R^4JP?&O3F MURY*@_+MVSF,^-TS3G!,_TNB3YBR;B*$Q\K3V++H[,MR&+[W240F:;ZQ[?!D M4L_5':`USR(R^`Z.>7),N+I`RLF8,$$?B,,@?29*F'I>[L/P?<4L6Z=<6%GF M]UZL(.@[U_>!==VU`V_7.E4+^K>N4\J07M_Q^H%G_^O>"?YPW(6%7L=Q/]M^ MH+[^.V[7@_44%M?`M?O^K=/S+??FD^6XGNM;7=OK=)T[)[!OIC4<-[#[@/77 M8;V^.D,('-LOB]+WM>DP9I#2];$L:!6`@Y@Y]I_Z=T_SKS"^N)I^*E$L>P1"^^63HL&!-K-.)D!+$O3WIV(VOWN6++*O\2A:P0M@AJ5T\B MB\.JR_&("-@O%#/V6-T@A\6W0[F0=[!)&D%QF<\OHCJ((/1@T@QIBF.P%KP` MGZ)9TK6>H(&$M8+Q*LK#",I\]+E$6D(0^1G'6;G#9=5?:[4:L8#VH0.1_=+/ M/AG&$&;HCJ(L`:F7@=8B.@C1YM/+K+/UR0-A&5&YY?:IM70TOX#I.X3@RB@^ MV\#/_P%02P$"'@,4````"`"X6F%#6G2ZIW$9``!^FP``$@`8```````!```` MI($`````871C;'`M,C`Q,S`Y,CDN>&UL550%``,,QW-2=7@+``$$)0X```0Y M`0``4$L!`AX#%`````@`N%IA0YNO%O]Y!0``U2T``!8`&````````0```*2! MO1D``&%T8VQP+3(P,3,P.3(Y7V-A;"YX;6Q55`4``PS'`L``00E#@`` M!#D!``!02P$"'@,4````"`"X6F%#53*Y-8(#``!K&@``%@`8```````!```` MI(&&'P``871C;'`M,C`Q,S`Y,CE?9&5F+GAM;%54!0`##,=S4G5X"P`!!"4. M```$.0$``%!+`0(>`Q0````(`+A:84.JH&I1"!<``'D.`0`6`!@```````$` M``"D@5@C``!A=&-L<"TR,#$S,#DR.5]L86(N>&UL550%``,,QW-2=7@+``$$ M)0X```0Y`0``4$L!`AX#%`````@`N%IA0^QWZ0NF#@``;-```!8`&``````` M`0```*2!L#H``&%T8VQP+3(P,3,P.3(Y7W!R92YX;6Q55`4``PS'`L` M`00E#@``!#D!``!02P$"'@,4````"`"X6F%#"*:EH'8'``!9-0``$@`8```` M```!````I(&F20``871C;'`M,C`Q,S`Y,CDN>'-D550%``,,QW-2=7@+``$$ ?)0X```0Y`0``4$L%!@`````&``8`(`(``&A1```````` ` end XML 31 report.css IDEA: XBRL DOCUMENT /* Updated 2009-11-04 */ /* v2.2.0.24 */ /* DefRef Styles */ ..report table.authRefData{ background-color: #def; border: 2px solid #2F4497; font-size: 1em; position: absolute; } ..report table.authRefData a { display: block; font-weight: bold; } ..report table.authRefData p { margin-top: 0px; } ..report table.authRefData .hide { background-color: #2F4497; padding: 1px 3px 0px 0px; text-align: right; } ..report table.authRefData .hide a:hover { background-color: #2F4497; } ..report table.authRefData .body { height: 150px; overflow: auto; width: 400px; } ..report table.authRefData table{ font-size: 1em; } /* Report Styles */ ..pl a, .pl a:visited { color: black; text-decoration: none; } /* table */ ..report { background-color: white; border: 2px solid #acf; clear: both; color: black; font: normal 8pt Helvetica, Arial, san-serif; margin-bottom: 2em; } ..report hr { border: 1px solid #acf; } /* Top labels */ ..report th { background-color: #acf; color: black; font-weight: bold; text-align: center; } ..report th.void { background-color: transparent; color: #000000; font: bold 10pt Helvetica, Arial, san-serif; text-align: left; } ..report .pl { text-align: left; vertical-align: top; white-space: normal; width: 200px; word-wrap: break-word; } ..report td.pl a.a { cursor: pointer; display: block; width: 200px; overflow: hidden; } ..report td.pl div.a { width: 200px; } ..report td.pl a:hover { background-color: #ffc; } /* Header rows... */ ..report tr.rh { background-color: #acf; color: black; font-weight: bold; } /* Calendars... */ ..report .rc { background-color: #f0f0f0; } /* Even rows... */ ..report .re, .report .reu { background-color: #def; } ..report .reu td { border-bottom: 1px solid black; } /* Odd rows... */ ..report .ro, .report .rou { background-color: white; } ..report .rou td { border-bottom: 1px solid black; } ..report .rou table td, .report .reu table td { border-bottom: 0px solid black; } /* styles for footnote marker */ ..report .fn { white-space: nowrap; } /* styles for numeric types */ ..report .num, .report .nump { text-align: right; white-space: nowrap; } ..report .nump { padding-left: 2em; } ..report .nump { padding: 0px 0.4em 0px 2em; } /* styles for text types */ ..report .text { text-align: left; white-space: normal; } ..report .text .big { margin-bottom: 1em; width: 17em; } ..report .text .more { display: none; } ..report .text .note { font-style: italic; font-weight: bold; } ..report .text .small { width: 10em; } ..report sup { font-style: italic; } ..report .outerFootnotes { font-size: 1em; } XML 32 R15.htm IDEA: XBRL DOCUMENT v2.4.0.8

3. Investment in Pemberwick Fund (Details) (USD $)

Sep. 29, 2013

Details

Pemberwick Net Asset Value $ 10.07

Unrealized gain reflected as accumulated other comprehensive income $ 5,720

Aggregate interest revenue from investment in Pemberwick $ 61,357

X

- Definition

No authoritative reference available.

+ References

No definition available.

+ Details

Name: fil_AggregateInterestRevenueFromInvestmentInPemberwick

Namespace Prefix: fil_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

No authoritative reference available.

+ References

No definition available.

+ Details

Name: fil_PemberwickNetAssetValue

Namespace Prefix: fil_

Data Type: num:perShareItemType

Balance Type: na

Period Type: instant

X

- Definition

No authoritative reference available.

+ References

No definition available.

+ Details

Name: fil_UnrealizedGainReflectedAsOtherComprehensiveIncome

Namespace Prefix: fil_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Details

Name: us-gaap_TextBlockAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 33 R1.htm IDEA: XBRL DOCUMENT v2.4.0.8

Document and Entity Information
6 Months Ended

Sep. 29, 2013

Nov. 01, 2013

Document and Entity Information

Entity Registrant Name AMERICAN TAX CREDIT PROPERTIES LP

Document Type 10-Q

Document Period End Date Sep. 29, 2013

Amendment Flag false

Entity Central Index Key 0000830159

Current Fiscal Year End Date --03-30

Entity Common Stock, Shares Outstanding 41,286

Entity Filer Category Smaller Reporting Company

Entity Current Reporting Status Yes

Entity Voluntary Filers No

Entity Well-known Seasoned Issuer No

Document Fiscal Year Focus 2014

Document Fiscal Period Focus Q2

X

- Definition

If the value is true, then the document is an amendment to previously-filed/accepted document.

+ References

No definition available.

+ Details

Name: dei_AmendmentFlag

Namespace Prefix: dei_

Data Type: xbrli:booleanItemType

Balance Type: na

Period Type: duration

X

- Definition

End date of current fiscal year in the format --MM-DD.

+ References

No definition available.

+ Details

Name: dei_CurrentFiscalYearEndDate

Namespace Prefix: dei_

Data Type: xbrli:gMonthDayItemType

Balance Type: na

Period Type: duration

X

- Definition

This is focus fiscal period of the document report. For a first quarter 2006 quarterly report, which may also provide financial information from prior periods, the first fiscal quarter should be given as the fiscal period focus. Values: FY, Q1, Q2, Q3, Q4, H1, H2, M9, T1, T2, T3, M8, CY.

+ References

No definition available.

+ Details

Name: dei_DocumentFiscalPeriodFocus

Namespace Prefix: dei_

Data Type: dei:fiscalPeriodItemType

Balance Type: na

Period Type: duration

X

- Definition

This is focus fiscal year of the document report in CCYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006.

+ References

No definition available.

+ Details

Name: dei_DocumentFiscalYearFocus

Namespace Prefix: dei_

Data Type: xbrli:gYearItemType

Balance Type: na

Period Type: duration

X

- Definition

The end date of the period reflected on the cover page if a periodic report. For all other reports and registration statements containing historical data, it is the date up through which that historical data is presented. If there is no historical data in the report, use the filing date. The format of the date is CCYY-MM-DD.

+ References

No definition available.

+ Details

Name: dei_DocumentPeriodEndDate

Namespace Prefix: dei_

Data Type: xbrli:dateItemType

Balance Type: na

Period Type: duration

X

- Definition

The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word "Other".

+ References

No definition available.

+ Details

Name: dei_DocumentType

Namespace Prefix: dei_

Data Type: dei:submissionTypeItemType

Balance Type: na

Period Type: duration

X

- Definition

A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation 12B

-Number 240

-Section 12b

-Subsection 1

+ Details

Name: dei_EntityCentralIndexKey

Namespace Prefix: dei_

Data Type: dei:centralIndexKeyItemType

Balance Type: na

Period Type: duration

X

- Definition

Indicate number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument.

+ References

No definition available.

+ Details

Name: dei_EntityCommonStockSharesOutstanding

Namespace Prefix: dei_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

Indicate "Yes" or "No" whether registrants (1) have filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that registrants were required to file such reports), and (2) have been subject to such filing requirements for the past 90 days. This information should be based on the registrant's current or most recent filing containing the related disclosure.

+ References

No definition available.

+ Details

Name: dei_EntityCurrentReportingStatus

Namespace Prefix: dei_

Data Type: dei:yesNoItemType

Balance Type: na

Period Type: duration

X

- Definition

Indicate whether the registrant is one of the following: (1) Large Accelerated Filer, (2) Accelerated Filer, (3) Non-accelerated Filer, (4) Smaller Reporting Company (Non-accelerated) or (5) Smaller Reporting Accelerated Filer. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure.

+ References

No definition available.

+ Details

Name: dei_EntityFilerCategory

Namespace Prefix: dei_

Data Type: dei:filerCategoryItemType

Balance Type: na

Period Type: duration

X

- Definition

The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation 12B

-Number 240

-Section 12b

-Subsection 1

+ Details

Name: dei_EntityRegistrantName

Namespace Prefix: dei_

Data Type: xbrli:normalizedStringItemType

Balance Type: na

Period Type: duration

X

- Definition

Indicate "Yes" or "No" if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.

+ References

No definition available.

+ Details

Name: dei_EntityVoluntaryFilers

Namespace Prefix: dei_

Data Type: dei:yesNoItemType

Balance Type: na

Period Type: duration

X

- Definition

Indicate "Yes" or "No" if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Is used on Form Type: 10-K, 10-Q, 8-K, 20-F, 6-K, 10-K/A, 10-Q/A, 20-F/A, 6-K/A, N-CSR, N-Q, N-1A.

+ References

No definition available.

+ Details

Name: dei_EntityWellKnownSeasonedIssuer

Namespace Prefix: dei_

Data Type: dei:yesNoItemType

Balance Type: na

Period Type: duration

X

- Details

Name: fil_DocumentAndEntityInformationAbstract

Namespace Prefix: fil_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

STATEMENTS OF CASH FLOWS (USD $)	6 Months Ended
STATEMENTS OF CASH FLOWS (USD $)	Sep. 29, 2013	Sep. 29, 2012
STATEMENTS OF CASH FLOWS
Interest received	$ 9,300	$ 6,937
Cash paid for administration fees	(6,326)	(5,361)
Cash paid for professional fees	(59,731)	(54,049)
Cash paid for State of New Jersey filing fee	(1,438)	(83,950)
Cash paid for printing, postage and other expenses	(11,423)	(9,533)
Net cash used in operating activities	(69,618)	(145,956)
Investments in Pemberwick Fund	(1,908,804)	(6,865)
Redemptions from Pemberwick Fund		85,223
Distributions received from local partnerships		37,500
Proceeds in connection with sale of limited partner interests/local partnership properties		2,232,801
Net cash provided by (used in) investing activities	(1,908,804)	2,348,659
Distributions to partners	(46,572)
Net cash used in financing activities	(46,572)
Net increase (decrease) in cash and cash equivalents	(2,024,994)	2,202,703
Cash and cash equivalents at beginning of period	2,286,126	29,291
CASH AND CASH EQUIVALENTS AT END OF PERIOD	261,132	2,231,994
Unrealized gain (loss) on investment in Pemberwick Fund	$ (4,588)	$ 9,954

BALANCE SHEETS PARENTHETICAL	Sep. 29, 2013	Mar. 30, 2013
BALANCE SHEETS PARENTHETICAL
Units of limited partnership interest outstanding	41,286	41,286

2. Investment in Local Partnerships: Cobbet (Details) (USD $)	Dec. 31, 2012
Details
Accumulated arrearages and other charges on first mortgage	$ 13,134,000
Current portion of mortgages and accrued interest	$ 26,000,000

STATEMENTS OF COMPREHENSIVE INCOME (LOSS) (USD $)	3 Months Ended		6 Months Ended
STATEMENTS OF COMPREHENSIVE INCOME (LOSS) (USD $)	Sep. 29, 2013	Sep. 29, 2012	Sep. 29, 2013	Sep. 29, 2012
STATEMENTS OF COMPREHENSIVE INCOME (LOSS)
NET INCOME (LOSS)	$ (52,234)	$ (69,899)	$ (91,635)	$ 1,523,387
Other comprehensive income (loss) - Pemberwick Fund	925	8,952	(4,588)	9,954
COMPREHENSIVE INCOME (LOSS)	$ (51,309)	$ (60,947)	$ (96,223)	$ 1,533,341

BALANCE SHEETS (USD $)	Sep. 29, 2013	Mar. 30, 2013
BALANCE SHEETS
Cash and cash equivalents	$ 261,132	$ 2,286,126
Investment in Pemberwick Fund - a short duration bond fund	2,832,503	928,287
Total assets	3,093,635	3,214,413
Accounts payable and accrued expenses	17,250	54,630
Payable to general partner and affiliates	86,485	27,088
Total liabilities	103,735	81,718
Commitments and contingencies
General partner	(335,393)	(334,477)
Limited partners (41,286 units of limited partnership interest outstanding)	3,319,573	3,456,864
Accumulated other comprehensive income	5,720	10,308
Total equity (deficit)	2,989,900	3,132,695
Total liabilities & equity (deficit)	$ 3,093,635	$ 3,214,413

2. Investment in Local Partnerships (Details) (USD $)	Sep. 29, 2013
Details
Capital contributions in the aggregate	$ 36,228,149

4. Distributions To Partners (Details) (USD $)	1 Months Ended	6 Months Ended
4. Distributions To Partners (Details) (USD $)	Oct. 31, 2013	Sep. 29, 2013
Details
Distributions to partners	$ 987,364	$ 46,572
Distributions Per Limited Partnership Unit, Outstanding, Basic	$ 25
General Partner Distributions	$ 10,430

STATEMENTS OF CASH FLOWS - CONTINUED (USD $)	6 Months Ended
STATEMENTS OF CASH FLOWS - CONTINUED (USD $)	Sep. 29, 2013	Sep. 29, 2012
STATEMENTS OF CASH FLOWS - CONTINUED
Net income (loss)	$ (91,635)	$ 1,523,387
Equity in loss of investment in local partnerships		10,295
Gain on sale of limited partner interests/local partnership properties		(1,674,704)
Decrease in accounts payable and accrued expenses	(37,380)	(72,553)
Increase in due to general partner and affiliates	59,397	67,619
Net cash used in operating activities	$ (69,618)	$ (145,956)

3. Investment in Pemberwick Fund (Details) (USD $)	Sep. 29, 2013
Details
Pemberwick Net Asset Value	$ 10.07
Unrealized gain reflected as accumulated other comprehensive income	$ 5,720
Aggregate interest revenue from investment in Pemberwick	$ 61,357

Document and Entity Information	6 Months Ended
Document and Entity Information	Sep. 29, 2013	Nov. 01, 2013
Document and Entity Information
Entity Registrant Name	AMERICAN TAX CREDIT PROPERTIES LP
Document Type	10-Q
Document Period End Date	Sep. 29, 2013
Amendment Flag	false
Entity Central Index Key	0000830159
Current Fiscal Year End Date	--03-30
Entity Common Stock, Shares Outstanding		41,286
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Document Fiscal Year Focus	2014
Document Fiscal Period Focus	Q2