2.4.0.8118 - Disclosure - Tenant-in-common Property Debt Refinancingtruefalsefalse1falsefalsefalseP01_01_2013To06_30_2013http://www.sec.gov/CIK0000926843duration2013-01-01T00:00:002013-06-30T00:00:001true1ck0000926843_TenantInCommonPropertyRefinancingAbstractck0000926843_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse02false2ck0000926843_TenantInCommonPropertyDisclosureTextBlockck0000926843_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalseverboseLabel1falsefalsefalse00 <div style="clear:both; FONT-FAMILY:Times New Roman;FONT-SIZE: 10pt;MARGIN: 0pt 0px; FONT: 10pt Times New Roman, Times, Serif "> <div style="clear:both; FONT-FAMILY:Times New Roman;FONT-SIZE: 10pt;MARGIN: 0pt 0px; FONT: 10pt Times New Roman, Times, Serif"> <u>Note 12:</u><u>Tenant-in-common Property Debt Refinancing</u></div> <div style="clear:both; FONT-FAMILY:Times New Roman;FONT-SIZE: 10pt;MARGIN: 0pt 0px; FONT: 10pt Times New Roman, Times, Serif">  </div> <div style="clear:both; FONT-FAMILY:Times New Roman;FONT-SIZE: 10pt;TEXT-ALIGN: justify; MARGIN: 0pt 0px; FONT: 10pt Times New Roman, Times, Serif"> NPAMLP owns an undivided interest in the San Jose, California property through its <font style=" FONT-SIZE: 10pt">23.9</font>% ownership of 2525 North First Street Holdings, a Delaware Statutory Trust, and does not control the decisions over the property or the other tenant-in-common (“TIC”) interests. As a result, the combined condensed financial statements reflect only NPAMLP’s percentage of the TIC’s real property, related mortgage, revenues and expenses.  In March 2013, the independent manager of the TIC property successfully refinanced the third party underlying mortgage on the property. NPAMLP treated the debt refinancing as a debt modification for accounting purposes. As a result of the refinancing, NPAMLP received $<font style=" FONT-SIZE: 10pt">810</font> in proceeds, of which $<font style=" FONT-SIZE: 10pt">714</font> was recorded as restricted cash, and assumed an additional $<font style=" FONT-SIZE: 10pt">1,542</font> in wraparound mortgages payable. Also, $<font style=" FONT-SIZE: 10pt">257</font> in  leasing commissions and $<font style=" FONT-SIZE: 10pt">475</font> in  loan fees were deferred  on the combined condensed balance sheet as a result of this transaction. In addition, NPAEP paid $<font style=" FONT-SIZE: 10pt">354</font> of the  loan fees related to the tenant-in-common debt refinancing. This resulted in a reduction of $<font style=" FONT-SIZE: 10pt">354</font> in deferred loan fees and due to NPAEP in NPAMLP’s combined condensed balance sheet.</div> </div> falsefalsefalsenonnum:textBlockItemTypenaNo authoritative reference available.No definition available.false0falseTenant-in-common Property Debt RefinancingUnKnownUnKnownUnKnownUnKnowntruefalsefalseSheethttp://www.0000926843.com/role/TenantincommonPropertyDebtRefinancing12