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6. Investment in Local Partnerships: Combined Statements of Operations of the Local Partnerships (Details) (Combined Statements of Operations, USD $)
12 Months Ended
Dec. 31, 2012
Dec. 31, 2011
Dec. 31, 2010
Combined Statements of Operations
     
Rental $ 4,551,556 $ 4,834,032 $ 4,790,746
Interest and other 280,671 303,156 263,948
TOTAL REVENUE 4,832,227 5,137,188 5,054,694
Administrative 1,260,668 1,088,411 1,110,818
Utilities 752,113 778,210 732,869
Operating and maintenance 1,267,607 1,186,236 1,147,203
Taxes and Insurance 409,213 442,146 454,494
Financial 759,462 810,269 810,922
Depreciation and amortization 953,628 1,078,681 1,089,127
TOTAL EXPENSES 5,402,691 5,383,953 5,345,433
LOSS BEFORE LOSS ON SALE OF PROPERTY (570,464) (246,765) (290,739)
LOSS ON SALE OF PROPERTY (232,801)    
NET LOSS (803,265) (246,765) (290,739)
Net Income (Loss) Attributable To American Tax Credit Trust, Series I 176,491 84,853 231,447
Net Income (Loss) Attributable To General Partners and other limited partners (includes $1,016,695, $619,937 and $640,634 of Trust losses in excess of investment and specially allocated income of $44,987, $290,801 and $121,375) $ (979,756) $ (331,618) $ (522,186)