Document And Entity Information
Document And Entity Information | 12 Months Ended |
Dec. 31, 2018USD ($)shares | |
Document Information [Line Items] | |
Document Type | 10-K |
Amendment Flag | false |
Document Period End Date | Dec. 31, 2018 |
Document Fiscal Year Focus | 2,018 |
Document Fiscal Period Focus | FY |
Entity Registrant Name | BCTC V ASSIGNOR CORP |
Entity Central Index Key | 1,267,426 |
Current Fiscal Year End Date | --12-31 |
Entity Well-known Seasoned Issuer | No |
Entity Voluntary Filers | No |
Entity Current Reporting Status | Yes |
Entity Filer Category | Non-accelerated Filer |
Entity Public Float | $ | $ 0 |
Entity Common Stock, Shares Outstanding | shares | 1,000 |
Entity Shell Company | true |
Entity Emerging Growth Company | false |
Entity Small Business | true |
BALANCE SHEETS
BALANCE SHEETS - USD ($) | Dec. 31, 2018 | Dec. 31, 2017 |
ASSETS | ||
Investment in limited partnership (note B) | $ 100 | $ 100 |
LIABILITY AND STOCKHOLDER'S EQUITY | ||
Subscription payable | 100 | 100 |
Stockholder's equity | ||
Common stock - 1,000 shares authorized, issued and outstanding, $1 par value per share | 1,000 | 1,000 |
Less: subscription receivable | (1,000) | (1,000) |
Stockholder's equity | 0 | 0 |
LIABILITY AND STOCKHOLDER'S EQUITY | $ 100 | $ 100 |
BALANCE SHEETS _Parenthetical_
BALANCE SHEETS [Parenthetical] - $ / shares | Dec. 31, 2018 | Dec. 31, 2017 |
Common stock, shares par value (in dollars per share) | $ 1 | $ 1 |
Common stock, shares authorized | 1,000 | 1,000 |
Common stock, shares issued | 1,000 | 1,000 |
Common stock, shares outstanding | 1,000 | 1,000 |
ORGANIZATION
ORGANIZATION | 12 Months Ended |
Dec. 31, 2018 | |
Organization, Consolidation and Presentation of Financial Statements [Abstract] | |
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block] | NOTE A - ORGANIZATION BCTC V Assignor Corp. (the "Corporation") was organized on October 15, 2003, under the laws of the State of Delaware to act as the assignor limited partner of, and to acquire and hold a limited partnership interest in, Boston Capital Tax Credit Fund V L.P. (the "Limited Partnership"). The Corporation will assign units of beneficial interest in its limited partnership interest to persons who purchase Beneficial Assignee Certificates (BACs), on the basis of one unit of beneficial interest for each BAC. The Corporation will not have any interest in profits, losses or distributions on its own behalf. |
INVESTMENT IN LIMITED PARTNERSH
INVESTMENT IN LIMITED PARTNERSHIP | 12 Months Ended |
Dec. 31, 2018 | |
Equity Method Investments and Joint Ventures [Abstract] | |
Cost-method Investments, Description [Text Block] | NOTE B - INVESTMENT IN LIMITED PARTNERSHIP On October 15, 2003, the Corporation was admitted as the assignor limited partner in Boston Capital Tax Credit Fund V L.P. The Limited Partnership was formed to invest in real estate by acquiring, holding, and disposing of limited partnership interests in operating partnerships which will acquire, develop, rehabilitate, operate and own newly-constructed, existing or rehabilitated low-income apartment complexes. The Corporation has recorded its $100 investment at cost. |
INVESTMENT IN LIMITED PARTNER_2
INVESTMENT IN LIMITED PARTNERSHIP (Details Textual) - USD ($) | 12 Months Ended | |
Dec. 31, 2018 | Dec. 31, 2017 | |
Subsidiary of Limited Liability Company or Limited Partnership [Line Items] | ||
Cost Method Investments | $ 100 | $ 100 |
Limited Liability Company or Limited Partnership, Business, Formation Date | Oct. 15, 2003 |