Balance Sheets (Unaudited) (USD $) In Thousands	Sep. 30, 2011	Dec. 31, 2010
Assets
Investments in and advances to Local Partnerships	$ 0	$ 0
Cash and cash equivalents	136	135
Total assets	136	135
Liabilities
Accounts payable and accrued expenses	32	35
Accrued fees due to affiliates	1,098	1,260
Total liabilities	1,130	1,295
Partners' Deficit
General partner	(528)	(530)
Limited partners	(466)	(630)
Total partners' deficit	(994)	(1,160)
Total liabilities and partners' deficit	$ 136	$ 135

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.

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Cash equivalents, excluding items classified as marketable securities, include 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. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months. Compensating balance arrangements that do not legally restrict the withdrawal or usage of cash equivalents may be reported as cash equivalents, while legally restricted equivalents held as compensating balances against borrowing arrangements, contracts entered into with others, or company statements of intention with regard to particular equivalents are not generally reported as part of unrestricted cash equivalents.

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Amount of payable due to an entity that is affiliated with the reporting entity by means of direct or indirect ownership. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date).

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The amount of the general partner's ownership interest.

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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.

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Total of all partners' capital and liability items in a publicly listed limited partnership or master limited partnership.

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Carrying value as of the balance sheet date of obligations, including trade payables, incurred through that date and due within one year (or in the operating cycle if longer) arising from transactions not otherwise specified in the taxonomy.

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

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The carrying amount of investments in unconsolidated real estate and other joint ventures not separately presented. This includes direct and indirect investments.

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