Related Party Transactions

12 Months Ended

Dec. 31, 2017

(3) Related Party Transactions –

The Partnership owns the percentage interest shown below in the following properties as tenants-in-common with the affiliated entities listed: Jared Jewelry store (50% – AEI Income & Growth Fund XXI Limited Partnership) and Staples store (70% – AEI Income & Growth Fund 27 LLC).

AEI received the following reimbursements for costs and expenses from the Partnership for the years ended December 31:

		2017		2016

AEI is reimbursed for costs incurred in providing services related to managing the Partnership's operations and properties, maintaining the Partnership's books, and communicating with the Limited Partners.	$	173,481	$	175,093

AEI is reimbursed for all direct expenses it paid on the Partnership's behalf to third parties related to Partnership administration and property management. These expenses included printing costs, legal and filing fees, direct administrative costs, outside audit costs, taxes, insurance and other property costs.	$	93,166	$	81,428

AEI is reimbursed for costs incurred in providing services and direct expenses related to the acquisition of properties on behalf of the Partnership.	$	0	$	47,902

The payable to AEI Fund Management, Inc. represents the balance due for the services described in 3a, b and c. This balance is non-interest bearing and unsecured and is to be paid in the normal course of business.