AEI Income & Growth Fund XXII LTD Partnership 10-Q 13 Aug 18 2018 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information	6 Months Ended
	Jun. 30, 2018USD ($)shares
Document and Entity Information [Abstract]
Entity Registrant Name	AEI Income & Growth Fund XXII LTD Partnership
Document Type	10-Q
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding | shares	13,503
Entity Public Float | $	$ 0
Amendment Flag	false
Entity Central Index Key	1,023,458
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Smaller Reporting Company
Entity Well-known Seasoned Issuer	No
Document Period End Date	Jun. 30, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q2

Balance Sheet

Balance Sheet - USD ($)	Jun. 30, 2018	Dec. 31, 2017
Current Assets:
Cash	$ 823,922	$ 913,966
Real Estate Investments:
Land	2,367,033	2,367,033
Buildings	6,631,829	6,631,829
Acquired Intangible Lease Assets	932,882	932,882
Real Estate Held for Investment, at cost	9,931,744	9,931,744
Accumulated Depreciation and Amortization	(3,050,731)	(2,871,573)
Real Estate Held for Investment, Net	6,881,013	7,060,171
Total Assets	7,704,935	7,974,137
Current Liabilities:
Payable to AEI Fund Management, Inc.	6,217	29,826
Distributions Payable	142,476	142,476
Unearned Rent	44,252	9,620
Total Current Liabilities	192,945	181,922
Partners’ Capital (Deficit):
General Partners	(33,157)	(24,751)
Limited Partners – 24,000 Units authorized; 13,503 and 13,641 Units issued and outstanding as of 6/30/2018 and 12/31/2017, respectively	7,545,147	7,816,966
Total Partners' Capital	7,511,990	7,792,215
Total Liabilities and Partners' Capital	7,704,935	7,974,137
Limited Partner [Member]
Partners’ Capital (Deficit):
Total Partners' Capital	$ 7,545,147	$ 7,816,966

Balance Sheet (Parentheticals)

Balance Sheet (Parentheticals) - Limited Partner [Member] - shares	Jun. 30, 2018	Dec. 31, 2017
Limited Partners, units authorized	24,000	24,000
Limited Partners, units issued	13,503	13,641
Limited Partners, units outstanding	13,503	13,641

Statement of Income

Statement of Income - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Rental Income	$ 165,787	$ 188,465	$ 345,218	$ 376,566
Expenses:
Partnership Administration – Affiliates	24,689	28,467	52,926	58,076
Partnership Administration and Property Management – Unrelated Parties	12,647	8,045	23,949	18,030
Depreciation and Amortization	77,141	77,141	154,282	154,282
Total Expenses	114,477	113,653	231,157	230,388
Operating Income	51,310	74,812	114,061	146,178
Other Income:
Interest Income	1,310	737	1,978	1,534
Net Income	52,620	75,549	116,039	147,712
Net Income Allocated:
General Partners	1,578	2,266	3,481	4,431
Limited Partners	$ 51,042	$ 73,283	$ 112,558	$ 143,281
Net Income per Limited Partnership Unit (in Dollars per share)	$ 3.78	$ 5.28	$ 8.29	$ 10.28
Weighted Average Units Outstanding – Basic and Diluted (in Shares)	13,503	13,879	13,572	13,940

Statement of Cash Flows

Statement of Cash Flows - USD ($)	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017
Cash Flows from Operating Activities:
Net Income	$ 116,039	$ 147,712
Adjustments to Reconcile Net Income To Net Cash Provided by Operating Activities:
Depreciation and Amortization	179,158	179,158
Increase (Decrease) in Payable to AEI Fund Management, Inc.	(23,609)	(6,482)
Increase (Decrease) in Unearned Rent	34,632	21,255
Total Adjustments	190,181	193,931
Net Cash Provided By (Used For) Operating Activities	306,220	341,643
Cash Flows from Financing Activities:
Distributions Paid to Partners	(284,951)	(289,896)
Repurchase of Partnership Units	(111,313)	(99,630)
Net Cash Provided By (Used For) Financing Activities	(396,264)	(389,526)
Net Increase (Decrease) in Cash	(90,044)	(47,883)
Cash, beginning of period	913,966	1,117,341
Cash, end of period	$ 823,922	$ 1,069,458

Statement of Changes in Partner

Statement of Changes in Partners' Capital - USD ($)	General Partner [Member]	Limited Partner [Member]	Total
Balance at Dec. 31, 2016	$ (13,011)	$ 8,369,357	$ 8,356,346
Balance (in Shares) at Dec. 31, 2016		14,001.92
Balance at Jun. 30, 2017	(18,808)	$ 8,134,798	8,115,990
Balance (in Shares) at Jun. 30, 2017		13,878.92
Distributions Declared	(7,239)	$ (281,199)	(288,438)
Repurchase of Partnership Units	(2,989)	$ (96,641)	(99,630)
Units Repurchased (in Shares)		(123)
Net Income	4,431	$ 143,281	147,712
Balance at Dec. 31, 2017	(24,751)	$ 7,816,966	7,792,215
Balance (in Shares) at Dec. 31, 2017		13,641
Balance at Jun. 30, 2018	(33,157)	$ 7,545,147	7,511,990
Balance (in Shares) at Jun. 30, 2018		13,503
Distributions Declared	(8,548)	$ (276,403)	(284,951)
Repurchase of Partnership Units	(3,339)	$ (107,974)	(111,313)
Units Repurchased (in Shares)		(138.53)
Net Income	$ 3,481	$ 112,558	$ 116,039

Basis of Accounting

Basis of Accounting	6 Months Ended
	Jun. 30, 2018
Disclosure Text Block [Abstract]
Basis of Accounting [Text Block]	(1) The condensed statements included herein have been prepared by the registrant, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission, and reflect all adjustments which are, in the opinion of management, necessary to a fair statement of the results of operations for the interim period, on a basis consistent with the annual audited statements. The adjustments made to these condensed statements consist only of normal recurring adjustments. Certain information, accounting policies, and footnote disclosures normally included in financial statements prepared in accordance with United States Generally Accepted Accounting Principles (US GAAP) have been condensed or omitted pursuant to such rules and regulations, although the registrant believes that the disclosures are adequate to make the information presented not misleading. It is suggested that these condensed financial statements be read in conjunction with the financial statements and the summary of significant accounting policies and notes thereto included in the registrant’s latest annual report on Form 10K.

Organization

Organization	6 Months Ended
	Jun. 30, 2018
Accounting Policies [Abstract]
Organization, Consolidation, Basis of Presentation, Business Description and Accounting Policies [Text Block]	(2) Organization – AEI Income & Growth Fund XXII Limited Partnership (“Partnership”) was formed to acquire and lease commercial properties to operating tenants. The Partnership's operations are managed by AEI Fund Management XXI, Inc. (“AFM”), the Managing General Partner. Robert P. Johnson, the President and sole director of AFM, serves as the Individual General Partner. AFM is a wholly owned subsidiary of AEI Capital Corporation of which Mr. Johnson is the majority shareholder. AEI Fund Management, Inc. (“AEI”), an affiliate of AFM, performs the administrative and operating functions for the Partnership. The terms of the Partnership offering called for a subscription price of $1,000 per Limited Partnership Unit, payable on acceptance of the offer. The Partnership commenced operations on May 1, 1997 when minimum subscriptions of 1,500 Limited Partnership Units ($1,500,000) were accepted. The offering terminated January 9, 1999 when the extended offering period expired. The Partnership received subscriptions for 16,917.222 Limited Partnership Units. Under the terms of the Limited Partnership Agreement, the Limited Partners and General Partners contributed funds of $16,917,222 and $1,000, respectively. During operations, any Net Cash Flow, as defined, which the General Partners determine to distribute will be distributed 97% to the Limited Partners and 3% to the General Partners. Distributions to Limited Partners will be made pro rata by Units. Any Net Proceeds of Sale, as defined, from the sale or financing of properties which the General Partners determine to distribute will, after provisions for debts and reserves, be paid in the following manner: (i) first, 99% to the Limited Partners and 1% to the General Partners until the Limited Partners receive an amount equal to: (a) their Adjusted Capital Contribution plus (b) an amount equal to 9% of their Adjusted Capital Contribution per annum, cumulative but not compounded, to the extent not previously distributed from Net Cash Flow; (ii) any remaining balance will be distributed 90% to the Limited Partners and 10% to the General Partners. Distributions to the Limited Partners will be made pro rata by Units. For tax purposes, profits from operations, other than profits attributable to the sale, exchange, financing, refinancing or other disposition of property, will be allocated first in the same ratio in which, and to the extent, Net Cash Flow is distributed to the Partners for such year. Any additional profits will be allocated in the same ratio as the last dollar of Net Cash Flow is distributed. Net losses from operations will be allocated 99% to the Limited Partners and 1% to the General Partners. For tax purposes, profits arising from the sale, financing, or other disposition of property will be allocated in accordance with the Partnership Agreement as follows: (i) first, to those partners with deficit balances in their capital accounts in an amount equal to the sum of such deficit balances; (ii) second, 99% to the Limited Partners and 1% to the General Partners until the aggregate balance in the Limited Partners' capital accounts equals the sum of the Limited Partners' Adjusted Capital Contributions plus an amount equal to 9% of their Adjusted Capital Contributions per annum, cumulative but not compounded, to the extent not previously allocated; (iii) third, the balance of any remaining gain will then be allocated 90% to the Limited Partners and 10% to the General Partners. Losses will be allocated 98% to the Limited Partners and 2% to the General Partners. The General Partners are not required to currently fund a deficit capital balance. Upon liquidation of the Partnership or withdrawal by a General Partner, the General Partners will contribute to the Partnership an amount equal to the lesser of the deficit balances in their capital accounts or 1% of total Limited Partners' and General Partners' capital contributions. In May 2015, the Managing General Partner mailed a Consent Statement (Proxy) seeking the consent of the Limited Partners to continue the Partnership for an additional 60 months or to initiate the final disposition, liquidation and distribution of all of the Partnership’s properties and assets. Approval of either proposal required the affirmative vote of holders of a majority of the outstanding units. On June 17, 2015, the votes were counted and neither proposal received the required majority vote. As a result, the Partnership will not liquidate and will continue in operation until the Limited Partners vote to authorize the sale of all of the Partnership's properties or December 31, 2046, as stated in the Limited Partnership Agreement. However, in approximately five years, the Managing General Partner expects to again submit the question to liquidate to a vote by the Limited Partners.

Recently Adopted Accounting Pro

Recently Adopted Accounting Pronouncements	6 Months Ended
	Jun. 30, 2018
Policy Text Block [Abstract]
New Accounting Pronouncements, Policy [Policy Text Block]	(3) Recently Adopted Accounting Pronouncements – In May 2014, with subsequent updates issued in August 2015 and March, April and May 2016, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2014-09 regarding ASC Topic 606, Revenue from Contracts with Customers. This standard was developed to enable financial statement users to better understand the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. The update’s core principle is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. Entities are to use a five-step contract review model to ensure revenue is recognized, measured and disclosed in accordance with this principle. Those steps include the following: (i) identify the contract with the customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, (iv) allocate the transaction price to each performance obligation in the contract, and (v) recognize revenue when or as the entity satisfies a performance obligation. Management has concluded that all of the Partnership’s material revenue streams fall outside of the scope of this guidance. The new standard may be applied retrospectively to each prior period presented or prospectively with the cumulative effect, if any, recognized as of the date of adoption. During 2018, the Partnership selected the modified retrospective transition method as of the date of adoption effective January 1, 2018. Management has concluded that the majority of total revenues consist of rental income from leasing arrangements, which are specifically excluded from the standard. The Partnership analyzed its remaining revenue streams, inclusive of gains and losses on real estate sales, and concluded there are no changes in revenue recognition with the adoption of the new standard. As such, adoption of the standard did not result in a cumulative adjustment recognized as of January 1, 2018, and the standard did not have a material impact on the Partnership’s financial statements. In January 2017, the FASB issued ASU 2017-01, which clarifies the definition of a business by adding guidance to assist entities in evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. The guidance is effective for annual periods beginning after December 15, 2017, including interim periods within those periods, with early adoption permitted, and is required to be applied prospectively to any transactions occurring within the period of adoption. We expect the new standard will result in all of our real estate acquisitions being considered asset acquisitions, whereby substantially all acquisition costs related to our real estate acquisitions will be capitalized. Prior to the adoption of the new standard, all of our real estate acquisitions completed after January 1, 2009, were considered acquisitions of businesses, whereby all acquisition-related costs were expensed as incurred. During 2018, the Partnership has adopted the accounting pronouncement effective January 1, 2018, and applied this guidance prospectively. The adoption did not have a material effect on its financial statements.

Payable to AEI Fund Management,

Payable to AEI Fund Management, Inc.	6 Months Ended
	Jun. 30, 2018
Payables and Accruals [Abstract]
Accounts Payable and Accrued Liabilities Disclosure [Text Block]	(4) Payable to AEI Fund Management, Inc. – AEI Fund Management, Inc. performs the administrative and operating functions for the Partnership. The payable to AEI Fund Management represents the balance due for those services. This balance is non-interest bearing and unsecured and is to be paid in the normal course of business.

Real Estate Investments

Real Estate Investments	6 Months Ended
	Jun. 30, 2018
Real Estate [Abstract]
Real Estate Disclosure [Text Block]	(5) Real Estate Investments – In February 2018, the Partnership entered into an agreement with the tenant of the Advance Auto Parts store in Indianapolis, Indiana to extend the lease term five years to end on April 30, 2025. As part of the agreement, the annual rent decreased from $95,885 to $81,861 effective January 1, 2018. In addition, beginning on March 1, 2018, the tenant received free rent for four months that equaled $27,287. In July 2018, the Partnership entered into an agreement with the tenant of the Best Buy store in Lake Geneva, Wisconsin to extend the lease term five years to end on March 31, 2024. As part of the agreement, the annual rent will decrease from $149,302 to $129,395 effective February 1, 2019. In addition, beginning on February 1, 2019, the tenant will receive free rent for one month that equals $10,783.

Partners' Capital

Partners' Capital	6 Months Ended
	Jun. 30, 2018
Partners' Capital Notes [Abstract]
Partners' Capital Notes Disclosure [Text Block]	(6) Partners’ Capital – For the six months ended June 30, 2018 and 2017, the Partnership declared distributions of $284,951 and $288,438, respectively. The Limited Partners received distributions of $276,403 and $281,199 and the General Partners received distributions of $8,548 and $7,239 for the periods, respectively. The Limited Partners' distributions represented $20.37 and $20.17 per Limited Partnership Unit outstanding using 13,572 and 13,940 weighted average Units in 2018 and 2017, respectively. The distributions represented $0.29 and $3.32 per Unit of Net Income and $20.08 and $16.85 per Unit of return of capital in 2018 and 2017, respectively. As part of the distributions discussed above, the Partnership distributed net sale proceeds of $70,707 in 2017. The Limited Partners received distributions of $70,000 and the General Partners received distributions of $707. The Limited Partners’ distributions represented $5.04 per Unit. On April 1, 2018, the Partnership repurchased a total of 138.53 Units for $107,974 from nine Limited Partners in accordance with the Partnership Agreement. On April 1, 2017, the Partnership repurchased a total of 123.00 Units for $96,641 from four Limited Partners. The Partnership acquired these Units using Net Cash Flow from operations. The repurchases increase the remaining Limited Partners' ownership interest in the Partnership. As a result of these repurchases and pursuant to the Partnership Agreement, the General Partners received distributions of $3,339 and $2,989 in 2018 and 2017, respectively.

Fair Value Measurements

Fair Value Measurements	6 Months Ended
	Jun. 30, 2018
Fair Value Disclosures [Abstract]
Fair Value Disclosures [Text Block]	(7) Fair Value Measurements – As of June 30, 2018 and December 31, 2017, the Partnership had no assets or liabilities measured at fair value on a recurring basis or nonrecurring basis.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	6 Months Ended
	Jun. 30, 2018
Accounting Policies [Abstract]
Distribution Policy, Members or Limited Partners, Description	During operations, any Net Cash Flow, as defined, which the General Partners determine to distribute will be distributed 97% to the Limited Partners and 3% to the General Partners.  Distributions to Limited Partners will be made pro rata by Units.Any Net Proceeds of Sale, as defined, from the sale or financing of properties which the General Partners determine to distribute will, after provisions for debts and reserves, be paid in the following manner: (i) first, 99% to the Limited Partners and 1% to the General Partners until the Limited Partners receive an amount equal to: (a) their Adjusted Capital Contribution plus (b) an amount equal to 9% of their Adjusted Capital Contribution per annum, cumulative but not compounded, to the extent not previously distributed from Net Cash Flow; (ii) any remaining balance will be distributed 90% to the Limited Partners and 10% to the General Partners.  Distributions to the Limited Partners will be made pro rata by Units.
Key Provisions of Operating or Partnership Agreement, Description	For tax purposes, profits from operations, other than profits attributable to the sale, exchange, financing, refinancing or other disposition of property, will be allocated first in the same ratio in which, and to the extent, Net Cash Flow is distributed to the Partners for such year.  Any additional profits will be allocated in the same ratio as the last dollar of Net Cash Flow is distributed.  Net losses from operations will be allocated 99% to the Limited Partners and 1% to the General Partners.For tax purposes, profits arising from the sale, financing, or other disposition of property will be allocated in accordance with the Partnership Agreement as follows: (i) first, to those partners with deficit balances in their capital accounts in an amount equal to the sum of such deficit balances; (ii) second, 99% to the Limited Partners and 1% to the General Partners until the aggregate balance in the Limited Partners' capital accounts equals the sum of the Limited Partners' Adjusted Capital Contributions plus an amount equal to 9% of their Adjusted Capital Contributions per annum, cumulative but not compounded, to the extent not previously allocated; (iii) third, the balance of any remaining gain will then be allocated 90% to the Limited Partners and 10% to the General Partners.  Losses will be allocated 98% to the Limited Partners and 2% to the General Partners.The General Partners are not required to currently fund a deficit capital balance.  Upon liquidation of the Partnership or withdrawal by a General Partner, the General Partners will contribute to the Partnership an amount equal to the lesser of the deficit balances in their capital accounts or 1% of total Limited Partners' and General Partners' capital contributions
New Accounting Pronouncements and Changes in Accounting Principles [Text Block]	In May 2014, with subsequent updates issued in August 2015 and March, April and May 2016, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2014-09 regarding ASC Topic 606, Revenue from Contracts with Customers. This standard was developed to enable financial statement users to better understand the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. The update’s core principle is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. Entities are to use a five-step contract review model to ensure revenue is recognized, measured and disclosed in accordance with this principle. Those steps include the following: (i) identify the contract with the customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, (iv) allocate the transaction price to each performance obligation in the contract, and (v) recognize revenue when or as the entity satisfies a performance obligation. Management has concluded that all of the Partnership’s material revenue streams fall outside of the scope of this guidance. The new standard may be applied retrospectively to each prior period presented or prospectively with the cumulative effect, if any, recognized as of the date of adoption. During 2018, the Partnership selected the modified retrospective transition method as of the date of adoption effective January 1, 2018. Management has concluded that the majority of total revenues consist of rental income from leasing arrangements, which are specifically excluded from the standard. The Partnership analyzed its remaining revenue streams, inclusive of gains and losses on real estate sales, and concluded there are no changes in revenue recognition with the adoption of the new standard. As such, adoption of the standard did not result in a cumulative adjustment recognized as of January 1, 2018, and the standard did not have a material impact on the Partnership’s financial statements. In January 2017, the FASB issued ASU 2017-01, which clarifies the definition of a business by adding guidance to assist entities in evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. The guidance is effective for annual periods beginning after December 15, 2017, including interim periods within those periods, with early adoption permitted, and is required to be applied prospectively to any transactions occurring within the period of adoption. We expect the new standard will result in all of our real estate acquisitions being considered asset acquisitions, whereby substantially all acquisition costs related to our real estate acquisitions will be capitalized. Prior to the adoption of the new standard, all of our real estate acquisitions completed after January 1, 2009, were considered acquisitions of businesses, whereby all acquisition-related costs were expensed as incurred. During 2018, the Partnership has adopted the accounting pronouncement effective January 1, 2018, and applied this guidance prospectively. The adoption did not have a material effect on its financial statements.

Organization (Details)

Organization (Details) - USD ($)	Jun. 30, 2018	Dec. 31, 2017	Jun. 30, 2017	Dec. 31, 2016	Jan. 09, 1999	May 01, 1997
Limited Partner [Member]
Organization (Details) [Line Items]
Capital Units, Value						$ 1,000
Limited Partners' Capital Account, Units Outstanding (in Shares)	13,503	13,641	13,878.92	14,001.92	16,917.222	1,500
Limited Partners' Contributed Capital					$ 16,917,222	$ 1,500,000
General Partner [Member]
Organization (Details) [Line Items]
General Partners' Contributed Capital					$ 1,000

Real Estate Investments (Detail

Real Estate Investments (Details) - USD ($)	Jul. 01, 2018	Feb. 01, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Jan. 31, 2019	Feb. 01, 2019	Mar. 01, 2018
Advance Auto Parts Indianapolis IN
Real Estate Investments (Details) [Line Items]
Average Lease Term		In February 2018, the Partnership entered into an agreement with the tenant of the Advance Auto Parts store in Indianapolis, Indiana to extend the lease term five years to end on April 30, 2025
Revenue from Contract with Customer, Excluding Assessed Tax				$ 81,861	$ 95,885
Allowance for Notes, Loans and Financing Receivable, Current								$ 27,287
Best Buy Lake Geneva WI
Real Estate Investments (Details) [Line Items]
Average Lease Term	In July 2018, the Partnership entered into an agreement with the tenant of the Best Buy store in Lake Geneva, Wisconsin to extend the lease term five years to end on March 31, 2024
Revenue from Contract with Customer, Excluding Assessed Tax			$ 129,395			$ 149,302
Allowance for Notes, Loans and Financing Receivable, Current							$ 10,783

Partners' Capital (Details)

Partners' Capital (Details)	6 Months Ended
	Jun. 30, 2018USD ($)$ / shares$ / itemshares	Jun. 30, 2017USD ($)$ / shares$ / itemshares
Partners' Capital (Details) [Line Items]
Partners' Capital Account, Distributions	$ 284,951	$ 288,438
SaleProceedsDistributionMadeToMemberOrLimitedPartner		70,707
Partners' Capital Account, Redemptions	111,313	99,630
Limited Partner [Member]
Partners' Capital (Details) [Line Items]
Partners' Capital Account, Distributions	$ 276,403	$ 281,199
Distributions Per Limited Partnership Unit Outstanding, Basic (in Dollars per share) | $ / shares	$ 20.37	$ 20.17
Weighted Average Limited Partnership Units Outstanding, Basic (in Shares) | shares	13,572	13,940
DistributionsPerUnitOfNetIncome (in Dollars per Item) | $ / item	0.29	3.32
DistributionsPerUnitOfReturnOfCapital (in Dollars per Item) | $ / item	20.08	16.85
SaleProceedsDistributionMadeToMemberOrLimitedPartner		$ 70,000
Sale Proceeds Distribution Made to Limited Partner Per Unit		$ 5.04
Partners' Capital Account, Units, Redeemed (in Shares) | shares	138.53	123
Partners' Capital Account, Redemptions	$ 107,974	$ 96,641
General Partner [Member]
Partners' Capital (Details) [Line Items]
Partners' Capital Account, Distributions	8,548	7,239
SaleProceedsDistributionMadeToMemberOrLimitedPartner		707
Partners' Capital Account, Redemptions	$ 3,339	$ 2,989