Recently Adopted Accounting Standards

3 Months Ended

Mar. 31, 2015

Disclosure Text Block Supplement [Abstract]

Accounting Changes [Text Block]

(3) Real Estate Investments –

On December 3, 2014, the Partnership purchased a Fresenius Medical Center in Green, Ohio for $2,360,000.  The Partnership allocated $242,949 of the purchase price to Acquired Intangible Lease Assets, representing in-place lease intangibles. The Partnership incurred $83,428 of acquisition expenses related to the purchase that were expensed. The property is leased to Bio-Medical Applications of Ohio, Inc., a subsidiary of Fresenius Medical Care Holdings, Inc., under a Lease Agreement with a remaining primary term of 10.2 years (as of the date of purchase) and annual rent of $163,184.