2.4.0.8000160 - Disclosure - Note 1 - Organization and Summary of Significant Accounting Policies: Method of Accounting For Investment in Local Partnerships (Policies)truefalsefalse1false falsefalseD130101_130630http://www.sec.gov/CIK0000859921duration2013-01-01T00:00:002013-06-30T00:00:001true 1us-gaap_PolicyTextBlockAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Policies2false 2fil_MethodOfAccountingForInvestmentInLocalPartnershipsfil_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00<!--egx--><p style='margin:0in;margin-bottom:.0001pt;layout-grid-mode:line;text-align:justify'><u>Method of Accounting for Investment in Local Partnerships</u></p> <p style='margin:0in;margin-bottom:.0001pt;layout-grid-mode:line;text-align:justify'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt;layout-grid-mode:line;text-align:justify'>The investments in Local Partnerships are accounted for using the equity method. Acquisition fees, selection fees and other costs related to the acquisition of the projects have been capitalized as part of the investment account and are being amortized by the straight line method over the estimated lives of the underlying assets, which is generally 30 years.</p>falsefalsefalsenonnum:textBlockItemTypenaNo authoritative reference available.No definition available.false0Method of Accounting For Investment in Local PartnershipsfalseNote 1 - Organization and Summary of Significant Accounting Policies: Method of Accounting For Investment in Local Partnerships (Policies)UnKnownUnKnownUnKnownUnKnowntruefalsefalseSheethttp://www.napico.com/20130630/role/idr_DisclosureNote1OrganizationAndSummaryOfSignificantAccountingPoliciesMethodOfAccountingForInvestmentInLocalPartnershipsPolicies12