ICON Equipment & Corporate Infrastructure Fund Fourteen 10-K 21 Mar 14 2013 Q4 Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Dec. 31, 2013	Mar. 17, 2014
Document and Entity Information [Abstract]	'	'
Entity Registrant Name	'ICON Equipment & Corporate Infrastructure Fund Fourteen, L.P.	'
Entity Central Index Key	'0001446806	'
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	'	258,772
Document Fiscal Year Focus	'2013	'
Document Fiscal Period Focus	'Q4	'
Document Type	'10-K	'
Amendment Flag	'false	'
Document Period End Date	31-Dec-13	'

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Dec. 31, 2013	Dec. 31, 2012
Assets	'	'
Cash and cash equivalents	$9,526,625	$18,719,517
Restricted cash	10,860,964	6,838,606
Net investment in finance leases	133,799,368	140,272,169
Leased equipment at cost (less accumulated depreciation of $44,364,515 and $28,994,563, respectively)	146,570,694	161,940,646
Net investment in notes receivable	89,430,862	90,285,675
Note receivable from joint venture	2,575,278	2,442,457
Investments in joint ventures	10,680,776	5,568,255
Other assets	6,833,329	7,010,832
Total assets	410,277,896	433,078,157
Liabilities:	'	'
Non-recourse long-term debt	185,275,365	200,660,283
Derivative financial instruments	6,281,705	11,395,234
Deferred revenue	3,253,862	3,396,115
Due to General Partner and affiliates	522,643	28,617
Accrued expenses and other liabilities	14,559,645	11,528,886
Total liabilities	209,893,220	227,009,135
Partners' equity:	'	'
Limited Partners	186,487,068	194,412,829
General Partner	-439,185	-359,514
Total partners' equity	186,047,883	194,053,315
Noncontrolling interests	14,336,793	12,015,707
Total equity	200,384,676	206,069,022
Total liabilities and equity	$410,277,896	$433,078,157

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Assets	'	'
Leased equipment at cost, accumulated depreciation	$44,364,515	$28,994,563

Consolidated_Statements_of_Ope

Consolidated Statements of Operations (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Revenue:	'	'	'
Finance income	$19,694,870	$27,572,861	$19,785,844
Rental income	28,846,398	31,089,039	25,458,743
(Loss) income from investment in joint ventures	1,393,023	-18,175	1,353,427
Other income	299,600	99,019	199,099
Total revenue	50,233,891	58,742,744	46,797,113
Expenses:	'	'	'
Management fees	1,908,614	3,205,434	1,943,217
Administrative expense reimbursements	2,393,312	4,029,397	5,241,199
General and administrative	2,693,471	2,244,418	3,393,938
Credit loss	3,430,882	2,636,066	620,000
Depreciation	15,369,952	17,069,071	14,185,603
Interest	10,591,319	11,353,724	9,128,786
(Gain) loss on derivative financial instruments	-1,521,687	4,478,985	12,557,138
Total expenses	34,865,863	45,017,095	47,069,881
Net income (loss)	15,368,028	13,725,649	-272,768
Less: net income (loss) attributable to noncontrolling interests	2,420,327	967,193	-1,660,570
Net income attributable to Fund Fourteen	12,947,701	12,758,456	1,387,802
Net income attributable to Fund Fourteen allocable to:	'	'	'
Limited Partners	12,818,224	12,630,871	1,373,924
General Partner	129,477	127,585	13,878
Net income attributable to Fund Fourteen	$12,947,701	$12,758,456	$1,387,802
Weighted average number of limited partnership interests outstanding (in shares)	258,812	258,829	243,491
Net income attributable to Fund Fourteen per weighted average limited partnership interest outstanding (in dollars per share)	$49.53	$48.80	$5.64

Consolidated_Statements_of_Cha

Consolidated Statements of Changes in Partners' Equity (USD $)	Total	Limited Partnership Interests [Member]	Limited Partners [Member]	General Partner [Member]	Total Partners Equity [Member]	Noncontrolling Interest [Member]
Balance at Dec. 31, 2010	$162,464,743	$192,774	$161,777,674	($100,032)	$161,677,642	$787,101
Increase (Decrease) in Partners' Capital [Roll Forward]	'	'	'	'	'	'
Net income (loss)	-272,768	'	1,373,924	13,878	1,387,802	-1,660,570
Repurchase of limited partnership interests	-53,498	-65	-53,498	0	-53,498	0
Proceeds from sale of limited partnership interests	65,673,533	66,123	65,673,533	0	65,673,533	0
Sales and offering expenses	-7,291,595	0	-7,291,595	0	-7,291,595	0
Cash distributions	-25,225,725	0	-18,987,222	-191,790	-19,179,012	-6,046,713
Investment by noncontrolling interest	20,316,111	0	0	0	0	20,316,111
Exchange of noncontrolling interests in joint venture	-1,734,169	0	0	0	0	-1,734,169
Balance at Dec. 31, 2011	213,876,632	258,832	202,492,816	-277,944	202,214,872	11,661,760
Increase (Decrease) in Partners' Capital [Roll Forward]	'	'	'	'	'	'
Net income (loss)	13,725,649	0	12,630,871	127,585	12,758,456	967,193
Repurchase of limited partnership interests	-4,486	-5	-4,486	0	-4,486	0
Cash distributions	-21,666,273	0	-20,706,372	-209,155	-20,915,527	-750,746
Investment by noncontrolling interest	2,683,745	0	0	0	0	2,683,745
Exchange of noncontrolling interests in joint venture	-2,546,245	0	0	0	0	-2,546,245
Balance at Dec. 31, 2012	206,069,022	258,827	194,412,829	-359,514	194,053,315	12,015,707
Increase (Decrease) in Partners' Capital [Roll Forward]	'	'	'	'	'	'
Net income (loss)	15,368,028	0	12,818,224	129,477	12,947,701	2,420,327
Repurchase of limited partnership interests	-38,340	-55	-38,340	0	-38,340	0
Cash distributions	-21,014,034	0	-20,705,645	-209,148	-20,914,793	-99,241
Balance at Dec. 31, 2013	$200,384,676	$258,772	$186,487,068	($439,185)	$186,047,883	$14,336,793

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Cash flows from operating activities:	'	'	'
Net income (loss)	$15,368,028	$13,725,649	($272,768)
Adjustments to reconcile net (loss) income to net cash provided by (used in) operating activities:	'	'	'
Finance income, net of costs and fees	-1,468,870	-477,426	840,302
Loss (income) from investment in joint ventures	-1,393,023	18,175	-1,353,427
Depreciation	15,369,952	17,069,071	14,185,603
Credit loss	3,430,882	2,636,066	620,000
Interest expense from amortization of debt financing cost	858,340	975,887	729,195
Interest expense, other	407,403	385,349	235,870
Other (income) loss	0	-17,544	-10,577
Loss on derivative financial instruments	-5,120,897	731,806	10,619,755
Changes in operating assets and liabilities:	'	'	'
Restricted cash	-4,022,358	-4,338,606	-2,500,000
Other assets, net	-780,503	-1,879,630	642,319
Accrued expenses and other liabilities	2,623,356	1,724,637	347,991
Deferred revenue	-142,253	199,370	2,193,998
Due to General Partner and affiliates	494,026	-369,849	-299,286
Distributions from joint ventures	1,084,088	0	1,374,091
Net cash provided by operating activities	26,708,171	30,382,955	27,353,066
Cash flows from investing activities:	'	'	'
Proceeds from sale of equipment	641,942	2,043,031	0
Purchase of equipment	0	0	-79,564,939
Principal received on finance leases	5,334,418	5,836,609	6,790,895
Investment in joint ventures	-7,977,988	-4,797,315	-1,050,000
Distributions received from joint ventures in excess of profits	3,174,402	240,221	3,817,746
Investment in notes receivable	-16,640,437	-64,095,652	-33,157,413
Principal received on notes receivable	16,003,892	39,698,516	6,824,124
Investment in notes receivable from joint venture	0	0	-2,800,000
Net cash used in investing activities	536,229	-21,074,590	-99,139,587
Cash flows from financing activities:	'	'	'
Proceeds from non-recourse long-term debt	5,850,000	0	22,000,000
Repayment of non-recourse long-term debt	-21,234,918	-20,385,343	-15,597,082
Proceeds from revolving line of credit, recourse	10,500,000	0	0
Repayment of revolving line of credit, recourse	-10,500,000	0	0
Debt financing costs	0	0	-4,420,000
Sale of limited partnership interests	0	0	65,673,533
Sales and offering expenses paid	0	0	-6,166,877
Deferred charges	0	0	-273,438
Investment by noncontrolling interests	0	2,683,745	20,316,111
Distributions to noncontrolling interest	-99,241	-750,746	-6,046,713
Cash distributions to partners	-20,914,793	-20,915,527	-19,179,012
Repurchase of limited partnership interests	-38,340	-4,486	-53,498
Net cash (used in) provided by financing activities	-36,437,292	-39,372,357	56,253,024
Net (decrease) increase in cash and cash equivalents	-9,192,892	-30,063,992	-15,533,497
Cash and cash equivalents, beginning of year	18,719,517	48,783,509	64,317,006
Cash and cash equivalents, end of year	9,526,625	18,719,517	48,783,509
Supplemental disclosure of cash flow information:	'	'	'
Cash paid for interest	10,086,182	11,814,779	9,888,212
Supplemental disclosure of non-cash investing and financing activities:	'	'	'
Organizational and offering expenses charged to equity	0	0	1,124,718
Exchange of noncontrolling interest in investment in joint ventures for notes receivable	0	0	10,450,296
Exchange of net investment in finance lease for noncontrolling interest in investment in joint venture	0	0	1,774,724
Exchange of net investment in note receivable for noncontrolling interest in investment in joint venture	0	2,546,245	0
Equipment purchased with non-recourse long-term debt paid directly by lender	0	0	172,000,000
Equipment purchased with subordinated financing provided by seller	$0	$0	$9,000,000

Organization

Organization	12 Months Ended
	Dec. 31, 2013
Organization [Abstract]	'
Organization	'
	(1) Organization
	ICON Equipment and Corporate Infrastructure Fund Fourteen, L.P. (the “Partnership”) was formed on August 20, 2008 as a Delaware limited partnership. When used in these consolidated financial statements, the terms “we,” “us,” or “our” or similar terms refer to the Partnership and its consolidated subsidiaries.
	We are engaged in one business segment: the business of investing in business-essential equipment and corporate infrastructure (collectively, “Capital Assets”), including, but not limited to, Capital Assets that are already subject to lease, Capital Assets that we purchase and lease to domestic and global businesses, loans that are secured by Capital Assets, and ownership rights to leased Capital Assets at lease expiration. We will continue until December 31, 2020, unless terminated sooner.
	Our principal investment objective is to obtain the maximum economic return from our investments for the benefit of our partners. To achieve this objective, we: (i) have acquired and continue to acquire a diversified portfolio by making investments in Capital Assets; (ii) have made and may make in the future monthly distributions, at our general partner’s discretion, to our partners commencing, with respect to each partner, the month following such partner’s admission to us and continuing until the end of the operating period; (iii) have reinvested and will continue to reinvest substantially all undistributed cash from operations and cash from sales of investments in Capital Assets during the operating period; and (iv) will dispose of our remaining investments and distribute the excess cash from such dispositions to our partners during our liquidation period.
	Our general partner is ICON GP 14, LLC, a Delaware limited liability company (the “General Partner”), which is a wholly-owned subsidiary of ICON Capital, LLC, a Delaware limited liability company formerly known as ICON Capital Corp. (“ICON Capital”). Our General Partner manages and controls our business affairs, including, but not limited to, the Capital Assets we invest in. Our General Partner has engaged ICON Capital as our investment manager (the “Investment Manager”) to, among other things, facilitate the acquisition and servicing of our investments. Additionally, our General Partner has a 1% interest in our profits, losses, distributions and liquidation proceeds.
	We are currently in our operating period, which commenced on May 19, 2011. With the proceeds from the sale of limited partnership interests (“Interests”), we invested and continue to invest in a diverse pool of Capital Assets and established a cash reserve in the amount of 0.50% of the gross offering proceeds from the sale of our Interests. Our initial capitalization was $1,001, which consisted of $1 from our General Partner and $1,000 from ICON Capital. Our offering period commenced on May 18, 2009 and ended on May 18, 2011. We offered Interests on a “best efforts” basis with the intention of raising up to $418,000,000 of capital, consisting of 420,000 Interests, of which 20,000 had been reserved for issuance pursuant to our distribution reinvestment plan (the “DRIP Plan”). The DRIP Plan allowed limited partners to purchase Interests with distributions received from us and/or certain affiliates of ours.
	Our initial closing date was June 19, 2009 (the “Commencement of Operations”), the date at which we raised $1,200,000. Upon the Commencement of Operations, we returned the initial capital contribution of $1,000 to ICON Capital. During the period from May 18, 2009 to May 18, 2011, we sold 258,897 Interests to 7,010 limited partners, representing $257,646,987 of capital contributions. For the period from the Commencement of Operations through May 18, 2011, we have paid the following fees in connection with the offering of our Interests: (i) sales commissions to third parties in the amount of $17,201,964 and (ii) dealer-manager fees in the amount of $7,445,754 to ICON Securities, LLC, formerly known as ICON Securities Corp., an affiliate of our General Partner and the dealer-manager of our offering (“ICON Securities”). In addition, our General Partner and its affiliates, on our behalf, incurred organizational and offering expenses in the amount of $2,926,110, which was recorded as a reduction of partners’ equity.
	Partners’ capital accounts are increased for their initial capital contribution plus their proportionate share of earnings and decreased by their proportionate share of losses and distributions. Profits, losses, distributions and liquidation proceeds are allocated 99% to the limited partners and 1% to our General Partner until the aggregate amount of cash distributions paid to limited partners equals the sum of the limited partners’ aggregate capital contributions plus an 8% cumulative annual return on their aggregate unreturned capital contributions, compounded daily. After such time, distributions will be allocated 90% to the limited partners and 10% to our General Partner.

Summary_of_Significant_Account

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2013
Summary of Significant Accounting Policies [Abstract]	'
Summary of Significant Accounting Policies	'
	(2) Summary of Significant Accounting Policies
	Basis of Presentation and Consolidation
	Our accompanying consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“US GAAP”). In the opinion of our General Partner, all adjustments, which are of a normal recurring nature, considered necessary for a fair presentation have been included.
	The consolidated financial statements include our accounts and the accounts of our majority-owned subsidiaries and other controlled entities. All intercompany accounts and transactions have been eliminated in consolidation. In joint ventures where we have a controlling financial interest, the financial condition and results of operations of the joint venture are consolidated. Noncontrolling interest represents the minority owner’s proportionate share of its equity in the joint venture. The noncontrolling interest is adjusted for the minority owner’s share of the earnings, losses, investments and distributions of the joint venture.
	We account for our noncontrolling interests in joint ventures where we have influence over financial and operational matters, generally 50% or less ownership interest, under the equity method of accounting. In such cases, our original investments are recorded at cost and adjusted for our share of earnings, losses and distributions. We account for investments in joint ventures where we have virtually no influence over financial and operational matters using the cost method of accounting. In such cases, our original investments are recorded at cost and any distributions received are recorded as revenue. All of our investments in joint ventures are subject to our impairment review policy.
	Net income (loss) attributable to us per weighted average Interest outstanding is based upon the weighted average number of Interests outstanding during the year.
	Cash and Cash Equivalents
	Cash and cash equivalents include cash in banks and highly liquid investments with original maturity dates of three months or less.
	Our cash and cash equivalents are held principally at two financial institutions and at times may exceed insured limits. We have placed these funds in high quality institutions in order to minimize risk relating to exceeding insured limits.
	Debt Financing Costs
	Expenses associated with the incurrence of debt are capitalized and amortized to interest expense over the term of the debt instrument using the effective interest rate method. These costs are included in other assets.
	Leased Equipment at Cost
	Investments in leased equipment are stated at cost less accumulated depreciation. Leased equipment is depreciated on a straight-line basis over the lease term, which typically ranges from 3 to 8 years, to the asset’s residual value.
	Our Investment Manager has an investment committee that approves each new equipment lease and other financing transaction. As part of its process, the investment committee determines the residual value, if any, to be used once the investment has been approved. The factors considered in determining the residual value include, but are not limited to, the creditworthiness of the potential lessee, the type of equipment considered, how the equipment is integrated into the potential lessee’s business, the length of the lease and the industry in which the potential lessee operates. Residual values are reviewed for impairment in accordance with our impairment review policy.
	The residual value assumes, among other things, that the asset is utilized normally in an open, unrestricted and stable market. Short-term fluctuations in the marketplace are disregarded and it is assumed that there is no necessity either to dispose of a significant number of the assets, if held in quantity, simultaneously or to dispose of the asset quickly. The residual value is calculated using information from various external sources, such as trade publications, auction data, equipment dealers, wholesalers and industry experts, as well as inspection of the physical asset and other economic indicators.
	Depreciation
	We record depreciation expense on equipment when the lease is classified as an operating lease.  In order to calculate depreciation, we first determine the depreciable base, which is the equipment cost less the estimated residual value at lease termination.  Depreciation expense is recorded on a straight-line basis over the lease term.
	Asset Impairments
	The significant assets in our portfolio are periodically reviewed, no less frequently than annually or when indicators of impairment exist, to determine whether events or changes in circumstances indicate that the carrying value of an asset may not be recoverable. An impairment loss will be recognized only if the carrying value of a long-lived asset is not recoverable and exceeds its fair market value. If there is an indication of impairment, we will estimate the future cash flows (undiscounted and without interest charges) expected from the use of the asset and its eventual disposition. Future cash flows are the future cash inflows expected to be generated by an asset less the future outflows expected to be necessary to obtain those inflows. If an impairment is determined to exist, the impairment loss will be measured as the amount by which the carrying value of a long-lived asset exceeds its fair value and recorded in our consolidated statements of operations in the period the determination is made.
	The events or changes in circumstances that generally indicate that an asset may be impaired are (i) the estimated fair value of the underlying equipment is less than its carrying value or (ii) the lessee is experiencing financial difficulties and it does not appear likely that the estimated proceeds from the disposition of the asset will be sufficient to satisfy the residual position in the asset. The preparation of the undiscounted cash flows requires the use of assumptions and estimates, including the level of future rents, the residual value expected to be realized upon disposition of the asset, estimated downtime between re-leasing events and the amount of re-leasing costs. Our Investment Manager’s review for impairment includes a consideration of the existence of impairment indicators including third-party appraisals, published values for similar assets, recent transactions for similar assets, adverse changes in market conditions for specific asset types and the occurrence of significant adverse changes in general industry and market conditions that could affect the fair value of the asset.
	Revenue Recognition
	Each equipment lease we enter into is classified as either a finance lease or an operating lease, based upon the terms of each lease.  The estimated residual value is a critical component of and can directly influence the determination or to whether a lease is classified as an operating or a finance lease.
	For finance leases, we capitalize, at lease inception, the total minimum lease payments receivable from the lessee, the estimated unguaranteed residual value of the equipment at lease termination and the initial direct costs related to the lease, less unearned income.  Unearned income represents the difference between the sum of the minimum lease payments receivable, plus the estimated unguaranteed residual value, minus the cost of the leased equipment.  Unearned income is recognized as finance income over the term of the lease using the effective interest rate method.
	For operating leases, rental income is recognized on a straight-line basis over the lease term. Billed operating lease receivables are included in accounts receivable until collected or written off. We record a reserve if we deem any receivables not collectible. The difference between the timing of the cash received and the income recognized on a straight-line basis is recognized as either deferred revenue or other assets, as appropriate. Initial direct costs are capitalized as a component of the cost of the equipment and depreciated over the lease term.
	Notes Receivable
	Notes receivable are reported in our consolidated balance sheets at the outstanding principal balance, plus costs incurred to originate the loans, net of any unamortized premiums or discounts on purchased loans. Unearned income, discounts and premiums are amortized to finance income in our consolidated statements of operations using the effective interest rate method. Interest receivable related to the unpaid principal is recorded separately from the outstanding balance in our consolidated balance sheets. Upon the prepayment of a note receivable, any prepayment penalties and unamortized loan origination, closing and commitment fees are recorded as part of finance income in our consolidated statements of operations.
	Credit Quality of Notes Receivable and Finance Leases and Credit Loss Reserve
	Our Investment Manager weighs all credit decisions based on a combination of external credit ratings as well as internal credit evaluations of all borrowers. A borrower’s credit is analyzed using those credit ratings as well as the borrower’s financial statements and other financial data deemed relevant.
	As our financing receivables, generally notes receivable and finance leases, are limited in number, our Investment Manager is able to estimate the credit loss reserve based on a detailed analysis of each financing receivable as opposed to using portfolio based metrics and credit loss reserve. Financing receivables are analyzed quarterly and categorized as either performing or non-performing based on payment history. If a financing receivable becomes non-performing due to a borrower’s missed scheduled payments or failed financial covenants, our Investment Manager analyzes whether a credit loss reserve should be established or whether the financing receivable should be restructured. Material events would be specifically disclosed in the discussion of each financing receivable held.
	Notes receivable are generally placed in a non-accrual status when payments are more than 90 days past due. Additionally, our Investment Manager periodically reviews the creditworthiness of companies with payments outstanding less than 90 days and based upon our Investment Manager’s judgment, these accounts may be placed in a non-accrual status.
	In accordance with the cost recovery method, payments received on non-accrual loans are applied to principal if there is doubt regarding the ultimate collectability of principal. If collection of the principal of non-accrual loans is not in doubt, interest income is recognized on a cash basis. Loans in non-accrual status may not be restored to accrual status until all delinquent payments have been received, and we believe recovery of the remaining unpaid receivable is probable.
	When our Investment Manager deems it is probable that we will not be able to collect all contractual principal and interest on a non-performing note receivable, we perform an analysis to determine if a credit loss reserve is necessary. This analysis considers the estimated cash flows from the note, or the collateral value of the asset underlying the note when note repayment is collateral dependent. If it is determined that the impaired value of the non-performing note receivable is less than the net carrying value, we will recognize a credit loss reserve or adjust the existing credit loss reserve with a corresponding charge to earnings. We then charge off a loan in the period that it is deemed uncollectible by reducing the credit loss reserve and the balance of the loan.
	Initial Direct Costs
	We capitalize initial direct costs, including acquisition fees, associated with the origination and funding of leased assets and other financing transactions. We pay acquisition fees to our Investment Manager of 2.5% of the purchase price of the investment made by or on our behalf, including, but not limited to, the cash paid, indebtedness incurred or assumed, and the excess of the collateral value of the long-lived asset over the amount of the investment, if any. The costs of each transaction are amortized over the transaction term using the straight-line method for operating leases and the effective interest rate method for finance leases and notes receivable in our consolidated statements of operations. Costs related to leases or other financing transactions that are not consummated are
	Warrants
	Warrants held by us are not registered for public sale and are revalued on a quarterly basis. The revaluation of warrants is calculated using the Black-Scholes-Merton option pricing model. The assumptions utilized in the Black-Scholes-Merton option pricing model include share price, strike price, expiration date, risk-free rate and the volatility percentage. The change in the fair value of warrants is recognized as a component of (gain) loss on derivative financial instruments in the consolidated statements of
	Derivative Financial Instruments
	We may enter into derivative transactions for purposes of hedging specific financial exposures, including movements in foreign currency exchange rates and changes in interest rates on our non-recourse long-term debt. We enter into these instruments only for hedging underlying exposures. We do not hold or issue derivative financial instruments for purposes other than hedging, except for warrants, which are not hedges. Certain derivatives may not meet the established criteria to be designated as qualifying accounting hedges, even though we believe that these are effective economic hedges.
	We recognize all derivative financial instruments as either assets or liabilities on the consolidated balance sheets and measure those instruments at fair value. Changes in the fair value of such instruments are recognized immediately in earnings unless certain criteria are met. These criteria demonstrate that the derivative is expected to be highly effective at offsetting changes in the fair value or expected cash flows of the underlying exposure at both the inception of the hedging relationship and on an ongoing basis and include an evaluation of the counterparty risk and the impact, if any, on the effectiveness of the derivative. If these criteria are met, which we must document and assess at inception and on an ongoing basis, we recognize the changes in fair value of such instruments in accumulated other comprehensive income (loss), a component of equity on the consolidated balance sheets. Changes in the fair value of the ineffective portion of all derivatives are recognized immediately in earnings.
	Income Taxes
	We are taxed as a partnership for federal and state income tax purposes.  Therefore, no provision for federal and state income taxes has been recorded since the liability for such taxes is the responsibility of each of the individual partners rather than our business as a whole.  We are potentially subject to New York City unincorporated business tax (“UBT”), which is imposed on the taxable income of any active trade or business carried on in New York City.  The UBT is imposed for each taxable year at a rate of approximately 4% of taxable income that is allocable to New York City.  Our federal, state and local income tax returns for tax years for which the applicable statutes of limitations have not expired are subject to examination by the applicable taxing authorities.  All penalties and interest associated with income taxes are included in general and administrative expense in our consolidated statements of operations.  Conclusions regarding tax positions are subject to review and may be adjusted at a later date based on factors including, but not limited to, on-going analyses of tax laws, regulations and interpretations thereof.  We did not have any material liabilities recorded related to uncertain tax positions nor did we have any unrecognized tax benefits as of the periods presented herein.
	Use of Estimates
	The preparation of financial statements in conformity with US GAAP requires our General Partner to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities as of the date of the consolidated financial statements and the reported amounts of revenue and expenses during the reporting period. Significant estimates primarily include the determination of credit loss reserves, impairment losses, estimated useful lives and residual values. Actual results could differ from those estimates.
	Recent Accounting Pronouncements
	In January 2013, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2013-01, Clarifying the Scope of Disclosure about Offsetting Assets and Liabilities (“ASU 2013-01”). ASU 2013-01 clarified ASU 2011-11, Disclosures about Offsetting Assets and Liabilities, which was issued in December 2011. Entities are required to disclose both gross information and net information about both instruments and transactions eligible for offset in the statement of financial position and instruments and transaction subject to an agreement similar to a master netting arrangement. The objective of this disclosure is to facilitate comparison between those entities that prepare their financial statements on a basis of U.S. GAAP basis and those entities that prepare their financial statements on the basis of International Financial Reporting Standards (IFRS). The adoption of ASU 2013-01 became effective for us on January 1, 2013 and resulted in additional disclosure requirements, which were incorporated into Note 10 “Derivative Financial Instruments.”

Net_Investment_in_Notes_Receiv

Net Investment in Notes Receivable	12 Months Ended
	Dec. 31, 2013
Net Investment in Notes Receivable [Abstract]	'
Net Investment in Notes Receivable	'
	(3) Net Investment in Notes Receivable
	Net investment in notes receivable consisted of the following:
			December 31,
			2013		2012
		Principal outstanding	$	91,113,235	$	87,750,115
		Initial direct costs		5,713,226		7,291,683
		Deferred fees		-1,493,000		-1,816,123
		Credit loss reserve		-5,902,599		-2,940,000
		Net investment in notes receivable	$	89,430,862	$	90,285,675
	On June 29, 2009, we and ICON Leasing Fund Twelve LLC, an entity also managed by our Investment Manager (“Fund Twelve”), entered into a joint venture for the purpose of making term loans in the aggregate amount of $20,000,000 to INOVA Rentals Corporation (f/k/a ARAM Rentals Corporation) and INOVA Seismic Rentals Inc. (f/k/a ARAM Seismic Rentals Inc.) (collectively, the “INOVA Borrowers”). Effective January 1, 2011, we exchanged our 42.616% ownership interest in the joint venture for our proportionate share of the notes receivable owned by the joint venture. The aggregate principal balance of the notes on January 1, 2011 was approximately $6,831,000, and the notes bore interest at 15% per year and were scheduled to mature on August 1, 2014. No gain or loss was recorded as a result of this transaction. Upon completion of the exchange, the joint venture was deconsolidated and then terminated. On January 31, 2014, the INOVA Borrowers satisfied their obligation in connection with three term loans scheduled to mature on August 1, 2014 by making a prepayment of approximately $1,368,000.
	During 2009, a joint venture between us and Fund Twelve made a term loan to Quattro Plant Limited (“Quattro Plant”) in the amount of £5,800,000 (approximately $9,462,000) as part of a £24,800,000 term loan facility.  The loan bore interest at 20% per year and was for a period of 33 months beginning on January 1, 2010.  The loan was secured by a second priority security interest in all of Quattro Plant’s rail support construction equipment, among other collateral. Effective January 1, 2011, we exchanged all our 40.195% ownership interest in the joint venture for an assignment of our proportionate share of the future cash flows of the loan receivable. No gain or loss was recorded as a result of this transaction. Upon completion of the exchange, the joint venture was terminated. On October 16, 2012, Quattro Plant extended the term of its loan facility to February 28, 2013. On November 14, 2012, Quattro Plant satisfied its obligations in connection with its term loan by making a prepayment of approximately $713,000. No material gain or loss was recorded as a result of this transaction.
	On March 3, 2010, we provided a senior term loan in the aggregate amount of approximately $9,858,000 to Northern Capital Associates XVIII, L.P. and certain of its affiliates (collectively, “NL III”). The loan bore interest at 18% per year, which was payable for a period of 48 months and was secured by a first priority security interest in point of sale equipment. On December 23, 2010, the payment obligations were restructured and the term loan was extended through July 15, 2014. As of December 31, 2011, we recorded a credit loss reserve of $620,000. During 2012, we reduced the credit loss reserve from $620,000 to $280,000, which was recorded as a reduction of credit loss on our consolidated statements of operations. On May 2, 2012, NL III satisfied their obligations in connection with the senior term loan by making a prepayment of approximately $5,700,000. In connection with the prepayment, the credit loss reserve was written off.
	On September 1, 2010, we made a term loan to EMS Enterprise Holdings, LLC, EMS Holdings II, LLC, EMS Engineered Materials Solutions, LLC, EMS CUP, LLC and EMS EUROPE, LLC (collectively, “EMS”) in the amount of $4,800,000. The loan bore interest at 13% per year and was for a period of 48 months.  The term loan was secured by a first priority security interest in metal cladding and production equipment. On September 3, 2013, EMS satisfied their obligation in connection with the term loan by making a prepayment of approximately $2,135,000, comprised of all outstanding principal, accrued and unpaid interest, and prepayment fees of $108,750. As a result, we recognized additional finance income of approximately $84,000.
	On September 24, 2010, we made a term loan to Northern Crane Services, Inc. (“Northern Crane”) in the amount of $5,250,000.  The loan bore interest at 15.75% per year and was for a period of 54 months. The loan was secured by a first priority security interest in lifting and transportation equipment. On May 22, 2012, Northern Crane satisfied its obligation in connection with the term loan by making a prepayment of approximately $4,283,000, which included a prepayment fee of approximately $122,000, which was recognized as additional finance income.
	On July 26, 2011, we made a secured term loan to Western Drilling Inc. and Western Landholdings, LLC (collectively “Western Drilling”) in the amount of $9,465,000. The loan bears interest at 14% per year and matures on September 1, 2016.  The loan is secured by, among other collateral, a first priority security interest in oil and gas drilling rigs and a mortgage on real property.  Due to a change in market demand, the utilization of Western Drilling’s rigs has declined, which led to Western Drilling’s failure to meet recent payment obligations. As a result, the loan was placed on a non-accrual status and we recorded a credit loss reserve of $3,412,087 during the year ended December 31, 2013 based on the estimated value of the recoverable collateral. The net carrying value of the non-accrual status loan (the estimated value of the recoverable collateral less estimated selling costs) at December 31, 2013 was $4,685,175. Finance income recognized on the loan prior to recording the credit loss reserve was approximately $635,000 for the year ended December 31, 2013. As a non-accrual status loan, any future changes in the fair value of the recoverable collateral will be recorded as an adjustment to the credit loss reserve.  However, the net carrying amount of the loan shall at no time exceed the recorded investment in the loan at the time it was deemed impaired.
	On December 22, 2011, a joint venture owned 75% by us and 25% by Fund Twelve made a $20,124,000 subordinated term loan to Jurong Aromatics Corporation Pte. Ltd. (“JAC”).  The loan bears interest at rates ranging between 12.50% to 15% per year and matures in January 2021. The loan is secured by a second priority interest in all of JAC’s assets, which include, among other things, all equipment, plant and machinery associated with a condensate splitter and aromatics complex.
	On February 3, 2012, we made a term loan in the amount of $15,406,250 to subsidiaries of Revstone Transportation, LLC (collectively, “Revstone”). The loan bore interest at 15% per year and was for a period of 60 months. The loan was secured by a first priority security interest in all of Revstone’s assets, including a mortgage on real property. In addition, we agreed to make a secured capital expenditure loan (the “CapEx Loan”) to Revstone. Between April and October 2012, Revstone borrowed approximately $2,426,000 in connection with the CapEx Loan. The CapEx Loan bore interest at 17% per year and was to mature on March 1, 2017. The CapEx Loan was secured by a first priority security interest in automotive manufacturing equipment purchased with the proceeds from the CapEx Loan and a second priority security interest in the term loan collateral. On November 15, 2012, Revstone satisfied its obligations in connection with the term loan and the CapEx Loan by making a prepayment of approximately $17,838,000, which included a prepayment fee of approximately $841,000, which was recognized as additional finance income.
	On February 29, 2012, we made a term loan in the amount of $6,000,000 to VAS Aero Services, LLC (“VAS”). The loan bears interest at variable rates ranging between 12% and 14.5% per year and is for a period of 33 months. The loan is secured by a second priority security interest in all of VAS’s assets.
	On March 9, 2012, we made a term loan in the amount of $7,500,000 to Kanza Construction, Inc. (“Kanza”). The loan bore interest at 13% per year and was for a period of 60 months. The loan was secured by a first priority security interest in all of Kanza’s assets. As a result of Kanza’s unexpected financial hardship and failure to meet certain payment obligations, the loan was placed on a non-accrual status and we recorded a credit loss reserve of $2,940,000 during the year ended December 31, 2012 based on the estimated value of the recoverable collateral. Finance income recognized on the loan prior to recording the credit loss reserve was approximately $145,000 for the year ended December 31, 2012. During the year ended December 31, 2013, we recorded an additional credit loss reserve of approximately $19,000 based on cash proceeds of approximately $754,000 received from the sale of the collateral. No finance income was recognized on the impaired loan during the year ended December 31, 2013. As of December 31, 2013, we have fully reserved the remaining balance of the loan of $2,958,795. We continue to pursue all legal remedies to obtain payment.
	On June 22, 2012, we made a term loan in the amount of $1,855,000 to NTS Communications, Inc. and certain of its affiliates (collectively, “NTS”). The loan bears interest at 12.75% per year and is for a period of 60 months. The loan is secured by, among other things, a first priority security interest in equipment used in NTS’s high speed broadband services operation, which provides internet access, digital cable television programming and local and long distance telephone service to residential and business customers. On September 27, 2012, we made an additional term loan to NTS (the “Second Term Loan”) in the amount of $1,564,500. The Second Term Loan bears interest at 12.75% per year and is for a period of 57 months. The loan is secured by a first priority security interest in the assets acquired with the proceeds from the Second Term Loan.
	On July 24, 2012, we made a secured term loan in the amount of $2,000,000 to affiliates of Frontier Oilfield Services, Inc. (collectively, “Frontier”). The loan bears interest at 14% per year and is for a period of 66 months. The loan is secured by, among other things, a first priority security interest in Frontier’s saltwater disposal wells and related equipment and a second priority security interest in Frontier’s other assets, including real estate, machinery and accounts receivable. On October 11, 2013, Frontier made a partial prepayment of approximately $346,000, which included a prepayment fee of approximately $36,000, which was recognized as additional finance income.
	On September 10, 2012, a joint venture owned by us and ICON ECI Fund Fifteen, L.P., an entity also managed by our Investment Manager (“Fund Fifteen”), made a term loan in the amount of $12,410,000 to Superior Tube Company, Inc. and Tubes Holdco Limited (collectively, “Superior”). The loan bears interest at 12% per year and is for a period of 60 months. The loan is secured by, among other things, a first priority security interest in Superior’s assets, including tube manufacturing and related equipment and a mortgage on real property, and a second priority security interest in Superior’s accounts receivable and inventory. On December 31, 2012, Fund Fifteen contributed capital of approximately $2,500,000 to the joint venture, inclusive of acquisition fees, resulting in a reallocation of the percentage ownership interests in the joint venture to 80% by us and 20% by Fund Fifteen. Immediately thereafter, we exchanged our 80% ownership interest in the joint venture for our proportionate share of the loan that was previously held by the joint venture. Upon the completion of the exchange, the joint venture was terminated. No gain or loss was recorded as a result of this transaction.
	On November 28, 2012, we made a secured term loan in the amount of $4,050,000 to SAExploration, Inc., SAExploration Seismic Services (US), LLC and NES, LLC (collectively, “SAE”). The loan bears interest at 13.5% per year and is for a period of 48 months. The loan is secured by, among other things, a first priority security interest on all the existing and thereafter acquired assets, including seismic testing equipment, of SAE and its parent company, SAExploration Holdings, Inc. (“SAE Holdings”), and a pledge of all the equity interests in SAE and SAE Holdings. In addition, we acquired warrants, exercisable until December 5, 2022, to purchase 0.051% of the outstanding common stock of SAE Holdings.
	On December 17, 2012, we made a secured term loan in the amount of $8,700,000 to Platinum Energy Solutions, Inc. and Platinum Pressure Pumping, Inc. (collectively, “Platinum”). The loan bore interest at one-month London Interbank Offered Rate (“LIBOR”), subject to a 1% floor, plus 9% and was for a period of 48 months. The loan was secured by, among other things, a first priority security interest in Platinum’s existing and thereafter acquired assets. The assets included heavy duty trucks, blending, pumping and conveyor trailers and hydraulic pumps used to facilitate oil well fracking, cleaning and servicing. On October 4, 2013, Platinum satisfied its obligation related to the secured term loan by making a prepayment of approximately $8,780,000. We recognized a loss of approximately $577,000, which is included in finance income. The loss was due to the write-off of initial direct cost.
	On March 1, 2013, we made a secured term loan in the amount of $4,800,000 to Heniff Transportation Systems, LLC and Heniff TTL, LLC (collectively, “Heniff”). The loan bears interest at 12.25% per year and is for a period of 42 months.  The loan is secured by, among other things, a second priority security interest in Heniff’s assets, including tractors and stainless steel tank trailers.
	On September 16, 2013, we made a secured term loan in the amount of $9,000,000 to Cenveo Corporation (“Cenveo”). The loan bears interest at LIBOR, subject to a 1% floor, plus 11.0% per year and is for a period of 60 months. The loan is secured by a first priority security interest in specific equipment used to produce, print, fold, and package printed commercial envelopes.
	On September 25, 2013, we, together with a third-party creditor, made a senior secured term loan (the “Loan”) to Asphalt Carrier Shipping Company Limited (“Asphalt”), of which our share is $2,200,000 (the “Partnership Loan”). The Partnership Loan bears interest at 15.5% per year and matures on December 31, 2018. The Loan is secured by a first priority security interest in Asphalt’s vessel, earnings from the vessel and the equity interests of Asphalt. In accordance with the loan agreement, proceeds from the repayment of the Loan and enforcement of any security interest will first be provided to the third-party creditor and then to us.

Net_Investment_in_Finance_Leas

Net Investment in Finance Leases	12 Months Ended
	Dec. 31, 2013
Net Investment in Finance Leases [Abstract]	'
Net Investment in Finance Leases	'
	(4) Net Investment in Finance Leases
	Net investment in finance leases consisted of the following:
			December 31,
			2013		2012
		Minimum rents receivable	$	173,278,436	$	188,100,132
		Estimated residual values		2,217,587		2,859,529
		Initial direct costs		1,877,918		2,538,602
		Unearned income		-43,574,573		-53,226,094
		Net investment in finance leases	$	133,799,368	$	140,272,169
	Telecommunications Equipment
	On February 25, 2010, we purchased telecommunications equipment for approximately $4,300,000 and simultaneously leased the equipment to Global Crossing Telecommunications, Inc. (“Global Crossing”) for a period of 36 months. On February 28, 2013, Global Crossing exercised its option to purchase certain telecommunications equipment at lease expiration for approximately $642,000. No gain or loss was recorded as a result of this transaction.
	On February 28, 2011, we purchased telecommunications equipment for approximately $8,452,000 and simultaneously leased the equipment to Global Crossing for a period of 36 months. On February 28, 2014, Global Crossing exercised its option to purchase the telecommunications equipment at lease expiration for approximately $1,423,000.
	On June 9, 2011, a joint venture owned by us and Fund Fifteen purchased approximately $6,359,000 of telecommunications equipment and simultaneously leased the equipment to Global Crossing. The base term of the lease schedule is for a period of 36 months, commencing on July 1, 2011.  On August 11, 2011, Fund Fifteen contributed approximately $1,836,000 of capital, inclusive of acquisition fees, resulting in a reallocation of the percentage ownership interests in the joint venture to 70.8% by us and 29.2% by Fund Fifteen. On October 20, 2011, we exchanged our 70.8% ownership interest in the joint venture for our proportionate share of the lease schedules that were previously owned by the joint venture.  Upon the completion of the exchange, the joint venture was terminated. No material gain or loss was recorded as a result of this transaction.
	Marine Vessels
	On September 29, 2010, we purchased two supramax bulk carrier vessels, the Amazing and the Fantastic, from wholly-owned subsidiaries of Geden Holdings Ltd. (“Geden”) for the aggregate purchase price of $67,000,000. Simultaneously, the vessels were bareboat chartered back to the Geden subsidiaries for a period of seven years. The purchase price for the vessels was funded by $23,450,000 in cash and a non-recourse loan in the amount of $43,550,000.
	On June 21, 2011, we purchased a crude oil tanker, the Center. The tanker was acquired for $16,000,000 in cash, $44,000,000 of financing through non-recourse long-term debt and $9,000,000 of financing through a subordinated, non-interest-bearing seller’s credit. The tanker was simultaneously bareboat chartered to Center Navigation Ltd. (“Center Navigation”), a wholly-owned subsidiary of Geden, for a period of five years.
	As a result of the depressed shipping market and historically low time charter rates, the subsidiaries of Geden have only partially satisfied their lease payment obligations related to the three vessels. During the three months ended June 30, 2013, the outstanding amount became more than 90 days past due and we placed the leases on a non-accrual status. Our Investment Manager and Geden are currently negotiating a restructure of the leases. Our Investment Manager has assessed the collectability of the rental amounts due from Geden over the terms of the leases as well as Geden’s ability to satisfy the purchase obligation prices at the end of the leases. As part of this assessment, our Investment Manager also considered the expected fair value at the end of the lease terms of the vessels that are subject to the leases. Our Investment Manager has determined that Geden will be able to satisfy the rental payment obligations during the terms of the leases and has estimated that the future values of the vessels, based on estimated future charter rates, should approximate or exceed the purchase obligation prices at the end of the leases. As a result, our Investment Manager has concluded that no credit loss reserve is required for the year ended December 31, 2013.
	Non-cancelable minimum annual amounts due on investment in finance leases over the next five years were as follows at December 31, 2013:
		Years Ending December 31,
		2014	$	28,830,436
		2015		17,155,000
		2016		76,922,000
		2017		50,371,000
		2018		-
			$	173,278,436

Leased_Equipment_at_Cost

Leased Equipment at Cost	12 Months Ended
	Dec. 31, 2013
Leased Equipment at Cost [Abstract]	'
Leased Equipment at Cost	'
	(5) Leased Equipment at Cost
	Leased equipment at cost consisted of the following:
					December 31,
					2013		2012
		Packaging equipment			$	6,535,061	$	6,535,061
		Motor coaches				9,795,148		9,795,148
		Marine - crude oil tankers				174,605,000		174,605,000
			Leased equipment at cost			190,935,209		190,935,209
		Less: accumulated depreciation				44,364,515		28,994,563
			Leased equipment at cost, less accumulated depreciation		$	146,570,694	$	161,940,646
	Depreciation expense was $15,369,952, $17,069,071 and $14,185,603 for the years ended December 31, 2013, 2012 and 2011, respectively.
	Telecommunications Equipment
	During 2012, Global Crossing exercised its option to purchase telecommunications equipment related to two lease schedules at lease expiration for approximately $1,492,000. No gain or loss was recorded as a result of the transactions.
	Motor Coaches
	On March 9, 2010, we purchased eleven 2010 MCI J4500 motor coach buses for approximately $4,500,000 and simultaneously leased the buses to Dillon's Bus Service, Inc. (“DBS”). On May 13, 2010, we purchased fifteen additional motor coach buses for approximately $5,900,000 and simultaneously leased the buses to Lakefront Lines, Inc. (“Lakefront”). The leases are for a period of 60 months commencing on June 1, 2010.
	On January 3, 2012, DBS, Lakefront and their parent company, Coach Am Group Holdings Corp., commenced a voluntary Chapter 11 proceeding in U.S. Bankruptcy Court, subsequent to which DBS and Lakefront made all of their lease payments. On July 20, 2012, Lakefront and DBS assigned their respective interests in the leases to 24 of 26 motor coaches to CAM Leasing, LLC. On October 19, 2012, the remaining two motor coaches were sold for approximately $551,000. No material gain or loss was recorded as a result of this transaction.
	Marine Vessels
	On March 29, 2011, we and Fund Twelve entered into a joint venture owned 75% by us and 25% by Fund Twelve for the purpose of acquiring two aframax tankers and two very large crude carriers (the “VLCCs” and collectively with the aframax tankers, the “AET Vessels”). The aframax tankers were each acquired for $13,000,000, of which $9,000,000 was financed through non-recourse long-term debt, and were simultaneously bareboat chartered to AET Inc. Limited (“AET”) for a period of three years. The VLCCs were each acquired for $72,000,000, of which $55,000,000 was financed through non-recourse long-term debt, and were simultaneously bareboat chartered to AET for a period of 10 years.
	Aggregate annual minimum future rentals receivable from our non-cancelable leases over the next five years and thereafter consisted of the following at December 31, 2013:
		Years Ending December 31,
		2014	$	22,054,926
		2015		18,997,424
		2016		19,010,144
		2017		18,751,854
		2018		18,855,170
		Thereafter		40,809,820
			$	138,479,338

Investments_in_Joint_Ventures

Investments in Joint Ventures	12 Months Ended
	Dec. 31, 2013
Investments in Joint Ventures [Abstract]	'
Investments in Joint Ventures	'
	(6) Investment in Joint Ventures
	During 2009, a joint venture between us and Fund Twelve purchased eight natural gas compressors for approximately $11,298,000, which were simultaneously leased to Atlas Pipeline Mid-Continent, LLC (“APMC”), an affiliate of Atlas Pipeline Partners, L.P. Each lease schedule was for a period of 48 months and was scheduled to expire on August 31, 2013. As of September 30, 2009, we contributed approximately $5,084,000 to the joint venture, after which our and Fund Twelve’s ownership interests were 45% and 55%, respectively. On April 1, 2010, we sold a 4.467% ownership interest in the joint venture to Hardwood Partners, LLC for $450,000.
	On July 15, 2011, the joint venture amended its master lease agreement with APMC requiring APMC to purchase the gas compressors upon lease termination. The joint venture received an amendment fee of $500,000. On September 14, 2011, the joint venture financed the future receivables related to the leases with APMC by entering into a non-recourse loan agreement with Wells Fargo Equipment Finance, Inc. (“Wells Fargo”) in the amount of approximately $10,628,000. Wells Fargo received a first priority security interest in the gas compressors, among other collateral. The loan bore interest at 4.08% per year and was scheduled to mature on September 1, 2013. On September 29, 2011, we received a distribution of approximately $4,300,000 from the joint venture, which included the return of our capital.  In connection with the distribution, we recorded approximately $949,000 of additional income from investment in joint ventures. On May 30, 2013, the joint venture, in accordance with the terms of its lease, sold the eight gas compressors to APMC for $7,500,000. Simultaneously with the sale, the joint venture prepaid and satisfied its non-recourse debt obligation with Wells Fargo, for $7,500,000.
	On December 19, 2011, we, through a joint venture owned 60% by Fund Fifteen and 40% by us, agreed to purchase the offshore support vessel, the Lewek Ambassador. The purchase price of the vessel was to be the lesser of $25,000,000 and the fair market value of the vessel as determined before the vessel's delivery date. On December 20, 2011, the joint venture funded $9,000,000 of the purchase price, with the remaining portion to be funded upon delivery of the vessel. Simultaneously with the initial funding, the joint venture entered into a bareboat charter with Gallatin Maritime Management for a period of nine years to commence on the delivery date of the vessel. The vessel was delivered on June 4, 2012 for a final purchase price of $24,869,000. The joint venture financed the remaining purchase price with non-recourse long-term debt totaling $17,500,000. For the purpose of purchasing the Lewek Ambassador, the joint venture was initially capitalized using a combination of debt and equity. As of December 31, 2013, the joint venture has recorded notes payable to Fund Fifteen and us in the amount of $3,862,916 and $2,575,278, respectively. The notes bear interest at 15.5% per year and mature on June 4, 2019. The note payable to us is presented as note receivable from joint venture on our consolidated balance sheets.
	On December 20, 2012, we, through a joint venture owned 20% by us and 80% by Fund Fifteen, purchased a car carrier vessel, the Hoegh Copenhagen. The vessel was acquired for $20,800,000 in cash, $53,000,000 of financing through non-recourse long-term debt and $8,200,000 of financing through a subordinated, non-interest-bearing seller’s credit. The vessel was simultaneously bareboat chartered to Hoegh Autoliners Shipping AS for a period of eight years. Our contribution to the joint venture was approximately $4,690,000.
	On February 15, 2013, we, through a joint venture owned 38% by us, 58% by Fund Fifteen and 4% by ICON ECI Partners L.P., an entity also managed by our Investment Manager (“ECI Partners”), purchased onshore oil field services equipment from Go Frac, LLC (“Go Frac”) for approximately $11,804,000. Simultaneously, the equipment was leased back to Go Frac for a period of 45 months, expiring on November 30, 2016. On July 19, 2013, the joint venture purchased additional onshore oil field services equipment from Go Frac for approximately $165,000, which was leased back to Go Frac for a period of 45 months, expiring on April 30, 2017. Our total contribution to the joint venture was approximately $3,606,000. On December 30, 2013, the joint venture assigned the remaining 35 and 40 monthly rental payments totaling $7,028,793 due to the joint venture from Go Frac to Element Financial Corp. (“Element”) in exchange for Element making a $6,464,372 non-recourse loan to the joint venture. The non-recourse loan bears interest at a fixed rate of 6.0% and matures on April 30, 2017.
	On April 2, 2013, we, through two joint ventures each owned 45% by us and 55% by Fund Fifteen, purchased two chemical tanker vessels, the Ardmore Capella and the Ardmore Calypso, from wholly-owned subsidiaries of Ardmore Shipholding Limited (“Ardmore”).  Simultaneously, the vessels were bareboat chartered back to the Ardmore subsidiaries for a period of five years.  The aggregate purchase price for the vessels was funded by $8,850,000 in cash, $22,750,000 of financing through non-recourse long-term debt and $5,500,000 of financing through subordinated, non-interest-bearing seller’s credits. Our contribution to the joint venture was approximately $4,361,000.

NonRecourse_LongTerm_Debt

Non-Recourse Long-Term Debt	12 Months Ended
	Dec. 31, 2013
Non-Recourse Long-Term Debt [Abstract]	'
Non-Recourse Long-Term Debt	'
	(7) Non-Recourse Long-Term Debt
	We had $185,275,365 and $200,660,283 of non-recourse long-term debt at December 31, 2013 and 2012, respectively.
	Most of our non-recourse long-term debt obligations consist of notes payable in which the lender has a security interest in the underlying assets. If the borrower were to default on the underlying lease or loan, resulting in our default on the non-recourse long-term debt, the assets would be returned to the lender in extinguishment of that debt.
	On October 1, 2010, we borrowed $43,500,000 in connection with the acquisition of the Amazing and the Fantastic. The non-recourse long-term debt matures on September 30, 2017 and initially bears interest at a fixed rate of 4.9825% for the first four years. Thereafter, the interest rate will be fixed at LIBOR plus 3.85% on September 29, 2014. The lender has a security interest in the Amazing and the Fantastic and an assignment of the charter hire. We have paid and capitalized approximately $653,000 in debt financing costs. We were notified of an event of default related to certain financial covenants in connection with this non-recourse long-term debt associated with these vessels on bareboat charter to Fantastic Shipping Ltd. and Amazing Shipping Ltd., subsidiaries of Geden, as a result of reduced charter hire payments. The lender has reserved, but not exercised, its rights under the loan agreements.
	On March 29, 2011, we, through certain subsidiaries of our joint venture with Fund Twelve, borrowed $128,000,000 (the “Senior Debt”) in connection with the acquisition of the AET Vessels. The $18,000,000 of debt relating to the aframax tankers accrued interest at a rate of 3.3075% per year through June 29, 2011. The interest rate after that date has been fixed pursuant to a swap agreement at 4.5550% per year through the maturity of the debt on March 29, 2014. The $110,000,000 of debt relating to the VLCCs accrued interest at a rate of 3.3075% per year through June 29, 2011. The interest rate after that date has been fixed pursuant to a swap agreement at 6.3430% per year through the maturity of the debt on March 29, 2021. The lender has a security interest in the AET Vessels.
	On April 5, 2011, the joint venture borrowed $22,000,000 of subordinated non-recourse long-term debt from an unaffiliated third party (the “Sub Debt”) related to the investment in the AET Vessels.  The loan bears interest at 12%, is for a period of 60 months and, at the joint venture’s option, may be extended for an additional 12 months. The loan is secured by an interest in the equity of the joint venture.
	On April 20, 2012, the joint venture was notified of an event of default on the Senior Debt. Due to a change in the fair value of the AET Vessels, a provision in the Senior Debt loan agreement restricts our ability to utilize cash generated by the charters of the AET Vessels as of January 12, 2012 for purposes other than paying the Senior Debt. Charter payments in excess of the Senior Debt loan service are held in reserve by the Senior Debt lender until such time as the restriction is cured. As of December 31, 2013, $8,460,964 was classified as restricted cash. While this restriction is in place, we are prevented from applying the charter proceeds to the Sub Debt. As a result of our failure to make required Sub Debt loan payments from June 2012 to December 31, 2013, the Sub Debt lender has certain rights, including step-in rights, which allow it to collect cash generated from the charters until such time as the Sub Debt lender has received all unpaid amounts. The Sub Debt lender has reserved, but not exercised, its rights under the loan agreement.
	On June 21, 2011, we borrowed $44,000,000 in connection with the acquisition of the crude oil tanker, the Center. The loan is for a period of five years and bore interest at 3.500% per year through September 21, 2011. The interest rate after that date has been fixed pursuant to a swap agreement at 5.235% per year through the maturity of the debt. The loan is secured by the Center. We were notified of an event of default related to certain financial covenants in connection with this non-recourse long-term debt associated with the Center on bareboat charter to Center Navigation as a result of reduced charter hire payments. The lender has reserved, but not exercised, its rights under the loan agreement. On March 19, 2014, we restructured the non-recourse long-term debt associated with the Center to amend the repayment stream and financial covenants. The interest rate and maturity date remain the same.
	On October 31, 2013, we borrowed $5,850,000 of non-recourse long-term debt from NXT Capital, LLC secured by our interest in the secured term loan to, and collateral from, Cenveo. The non-recourse loan matures on October 1, 2018 and bears interest at LIBOR plus 6.5% per year.
	As of December 31, 2013 and 2012, we had capitalized net debt financing costs of $2,534,141 and $3,335,481, respectively. For the years ended December 31, 2013, 2012 and 2011, we recognized additional interest expense of $858,340, $975,887 and $729,195, respectively, related to the amortization of the debt financing costs.
	The aggregate maturities of non-recourse long-term debt over the next five years and thereafter were as follows at December 31, 2013:
		Years Ending December 31,
		2014	$	42,342,287
		2015		16,763,668
		2016		44,593,668
		2017		31,969,492
		2018		10,906,250
		Thereafter		38,700,000
			$	185,275,365

Revolving_Line_of_Credit_Recou

Revolving Line of Credit, Recourse	12 Months Ended
	Dec. 31, 2013
Revolving Line of Credit, Recourse [Abstract]	'
Revolving Line of Credit, Recourse	'
	(8) Revolving Line of Credit, Recourse
	On May 10, 2011, we entered into an agreement with California Bank & Trust (“CB&T”) for a revolving line of credit of up to $15,000,000 (the “Facility”), which is secured by all of our assets not subject to a first priority lien. Amounts available under the Facility are subject to a borrowing base that is determined, subject to certain limitations, based on the present value of the future receivables under certain loans and lease agreements in which we have a beneficial interest. At December 31, 2013, we had $11,096,813 available under the Facility pursuant to the borrowing base.
	The Facility was extended through March 31, 2015.  The interest rate on general advances under the Facility is CB&T’s prime rate.  We may elect to designate up to five advances on the outstanding principal balance of the Facility to bear interest at the current LIBOR plus 2.5% per year.  In all instances, borrowings under the Facility are subject to an interest rate floor of 4.0% per year. In addition, we are obligated to pay an annualized 0.5% fee on unused commitments under the Facility.  At December 31, 2013, there were no obligations outstanding under the Facility and we were in compliance with all covenants related to the Facility.

Transactions_with_Related_Part

Transactions with Related Parties	12 Months Ended
	Dec. 31, 2013
Transactions with Related Parties [Abstract]	'
Transactions with Related Parties	'
	(9) Transactions with Related Parties
	We have entered into certain agreements with our General Partner, our Investment Manager and ICON Securities, whereby we pay certain fees and reimbursements to these parties. ICON Securities was entitled to receive a 3% dealer-manager fee from the gross proceeds from sales of our Interests.
	We pay our Investment Manager (i) a management fee of 3.50% of the gross periodic payments due and paid from our investments and (ii) acquisition fees, through the end of the operating period, equal to 2.50% of the purchase price of each investment we make in Capital Assets.
	In addition, we reimbursed our General Partner and its affiliates for organizational and offering expenses incurred in connection with our organization and offering. The reimbursement of these expenses was capped at the lesser of 1.44% of the gross offering proceeds (assuming all of the Interests are sold in the offering) and the actual costs and expenses incurred by our General Partner and its affiliates. Our General Partner also has a 1% interest in our profits, losses, distributions and liquidation proceeds.
	In addition, our General Partner and its affiliates are reimbursed for administrative expenses incurred in connection with our operations. Administrative expense reimbursements are costs incurred by our General Partner or its affiliates that are necessary to our operations.  These costs include our General Partner’s and its affiliates’ legal, accounting, investor relations and operations personnel costs, as well as professional fees and other costs that are charged to us based upon the percentage of time such personnel dedicate to us. Excluded are salaries and related costs, office rent, travel expenses and other administrative costs incurred by individuals with a controlling interest in our General Partner.
	We made distributions to our General Partner of $209,148, $209,155 and $191,790 for the years ended December 31, 2013, 2012 and 2011, respectively.  Our General Partner’s interest in our net income for the years ended December 31, 2013 and 2012 and 2011 was $129,477, $127,585 and $13,878, respectively.
	Fees and other expenses incurred by us to our General Partner or its affiliates were as follows:
						Years Ended December 31,
		Entity	Capacity		Description	2013		2012		2011
		ICON Capital, LLC	Investment Manager	Organizational and offering
					expense reimbursements (1)	$	-	$	-	$	273,438
		ICON Securities, LLC	Dealer-manager	Dealer-manager fees (2)			-		-		1,877,234
		ICON Capital, LLC	Investment Manager	Acquisition fees (3)			1,550,049		3,951,374		9,030,609
		ICON Capital, LLC	Investment Manager	Management fees (4)			1,908,614		3,205,434		1,943,217
		ICON Capital, LLC	Investment Manager	Administrative expense
					reimbursements (4)		2,393,312		4,029,397		5,241,199
						$	5,851,975	$	11,186,205	$	18,365,697
		(1) Amount capitalized and amortized to partners' equity.
		(2) Amount charged directly to partners' equity.
		(3) Amount capitalized and amortized to operations.
		(4) Amount charged directly to operations.
	At December 31, 2013 and 2012, we had a net payable of $522,643 and $28,617, respectively, due to our General Partner and its affiliates that primarily consisted of administrative expense reimbursements.
	At December 31, 2013 and 2012, we had a note receivable from a joint venture of $2,575,278 and $2,442,457, respectively, and accrued interest of $29,938 and $28,394, respectively (see Note 6). The accrued interest is included in other assets on our consolidated balance sheets.  For the years ended December 31, 2013, 2012 and 2011, interest income relating to the note receivable from the joint venture of $396,770, $404,530, and $17,189, respectively, was recognized and included in finance income on the consolidated statements of operations.

Derivative_Financial_Instrumen

Derivative Financial Instruments

12 Months Ended

Dec. 31, 2013

Derivative Financial Instruments [Abstract]

'

Derivative Financial Instruments

'

(10) Derivative Financial Instruments

We may enter into derivative financial instruments for purposes of hedging specific financial exposures, including movements in foreign currency exchange rates and changes in interest rates on our non-recourse long-term debt. We enter into these instruments only for hedging underlying exposures. We do not hold or issue derivative financial instruments for purposes other than hedging, except for warrants, which are not hedges. Certain derivatives may not meet the established criteria to be designated as qualifying accounting hedges, even though we believe that these are effective economic hedges.

We recognize all derivative financial instruments as either assets or liabilities on our consolidated balance sheets and measure those instruments at fair value. Changes in the fair value of such instruments are recognized immediately in earnings unless certain criteria are met. These criteria demonstrate that the derivative is expected to be highly effective at offsetting changes in the fair value or expected cash flows of the underlying exposure at both the inception of the hedging relationship and on an ongoing basis and include an evaluation of the counterparty risk and the impact, if any, on the effectiveness of the derivative. If these criteria are met, which we must document and assess at inception and on an ongoing basis, we recognize the changes in fair value of such instruments in accumulated other comprehensive income (loss), a component of equity on the consolidated balance sheets. Changes in the fair value of the ineffective portion of all derivatives are recognized immediately in earnings.

U.S. GAAP and relevant International Swaps and Derivatives Association, Inc. (“ISDA”) agreements permit a reporting entity that is a party to a master netting agreement to offset fair value amounts recognized for derivative instruments that have been offset under the same master netting agreement. We elected to present the fair value of derivative contracts on a gross basis on the consolidated balance sheets.

Interest Rate Risk

Our objectives in using interest rate derivatives are to add stability to interest expense and to manage our exposure to interest rate movements on our variable non-recourse debt. Our strategy to accomplish these objectives is to match the projected future cash flows with the underlying debt service. Each interest rate swap involves the receipt of floating-rate interest payments from a counterparty in exchange for us making fixed-rate interest payments over the life of the agreement without exchange of the underlying notional amount.

Counterparty Risk

We manage exposure to possible defaults on derivative financial instruments by monitoring the concentration of risk that we have with any individual bank and through the use of minimum credit quality standards for all counterparties. We do not require collateral or other security in relation to derivative financial instruments. Since it is our policy to enter into derivative contracts only with banks of internationally acknowledged standing and the fair value of our derivatives is in a liability position, we consider the counterparty risk to be remote.

As of December 31, 2013 and 2012, we had only warrants in an asset position that were not material to the consolidated financial statements; therefore, we consider the counterparty risk to be remote.

Credit Risk

Derivative contracts may contain credit-risk related contingent features that can trigger a termination event, such as maintaining specified financial ratios. In the event that we would be required to settle our obligations under the derivative contracts as of December 31, 2013 and 2012, the termination value would be $6,466,750 and $12,202,772, respectively.

Non-designated Derivatives

As of December 31, 2013 and 2012, we had five interest rate swaps with DVB Bank SE that are not designated and not qualifying as cash flow hedges with an aggregate notional amount of $127,175,000 and $144,615,000, respectively. These interest rate swaps are not speculative and are used to meet our objectives in using interest rate derivatives to add stability to interest expense and to manage our exposure to interest rate movements. Additionally, we hold warrants that are held for purposes other than hedging. All changes in the fair value of the interest rate swaps not designated as hedges and the warrants are recorded directly in earnings, which is included in (gain) loss on derivative financial instruments.

The table below presents the fair value of our derivative financial instruments as well as their classification within our consolidated balance sheets as of December 31, 2013 and 2012:

Asset Derivatives

Liability Derivatives

December 31,

December 31,

2013

2012

2013

2012

Balance Sheet Location

Fair Value

Fair Value

Balance Sheet Location

Fair Value

Fair Value

Derivatives not designated as hedging instruments:

Interest rate swaps

$

-

$

-

Derivative financial instruments

$

6,281,705

$

11,395,234

Warrants

Other assets

$

60,525

$

53,156

$

-

$

-

Our derivative financial instruments not designated as hedging instruments generated a (gain) loss on derivative financial instruments on the consolidated statements of operations for the years ended December 31, 2013, 2012 and 2011 of $(1,521,687), $4,478,985 and $12,557,138, respectively. The gain recorded for the year ended December 31, 2013 was comprised of gains of $1,514,318 relating to interest rate swaps and $7,369 relating to warrants. The loss recorded for the year ended December 31, 2012 was comprised of a loss of $4,478,985 relating to interest rate swaps. The loss recorded for the year ended December 31, 2011 was comprised of a loss of $12,557,138 relating to interest rate swaps.

Fair_Value_Measurements

Fair Value Measurements	12 Months Ended
	Dec. 31, 2013
Fair Value Measurements [Abstract]	'
Fair Value Measurements	'
	(11) Fair Value Measurements
	Assets and liabilities carried at fair value are classified and disclosed in one of the following three categories:
	Level 1: Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.
	Level 2: Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.
	Level 3: Pricing inputs that are generally unobservable and are supported by little or no market data.
	Financial Assets and Liabilities Measured on a Recurring Basis
	Financial assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. Our Investment Manager’s assessment, on our behalf, of the significance of a particular input to the fair value measurement requires judgment and may affect the valuation of the assets and liabilities being measured and their placement within the fair value hierarchy.
	The following table summarizes the valuation of our financial assets and liabilities measured at fair value on a recurring basis as of December 31, 2013:
				Level 1			Level 2			Level 3			Total
		Assets:
			Warrants	$	-		$	-		$	60,525		$	60,525
		Liabilities:
			Interest rate swaps	$	-		$	6,281,705		$	-		$	6,281,705
	The following table summarizes the valuation of our financial assets and liabilities measured at fair value on a recurring basis as of December 31, 2012:
				Level 1			Level 2			Level 3			Total
		Assets:
			Warrants	$	-		$	-		$	53,156		$	53,156
		Liabilities:
			Interest rate swaps	$	-		$	11,395,234		$	-		$	11,395,234
	Our derivative financial instruments, including interest rate swaps and warrants, are valued using models based on readily observable or unobservable market parameters for all substantial terms of our derivative financial instruments and are classified within Level 2 or Level 3. In accordance with U.S. GAAP, we use market prices and pricing models for fair value measurements of our derivative financial instruments.
	Interest Rate Swaps
	We utilize a model that incorporates common market pricing methods as well as underlying characteristics of the particular swap contract. Interest rate swaps are modeled by incorporating such inputs as the term to maturity, LIBOR swap curves, Overnight Index Swap (“OIS”) curves and the payment rate on the fixed portion of the interest rate swap. Such inputs are classified within Level 2. Thereafter, we compare third party quotations received to our own estimate of fair value to evaluate for reasonableness. The fair value of the interest rate swaps was recorded in derivative financial instruments within the consolidated balance sheets.
	As of January 1, 2013, we made two significant, but related, changes to our derivatives valuation methodology: (1) changing from LIBOR-based discount factors to OIS-based discount factors; and (2) changing from a traditional LIBOR swap curve to a dual-curve including both the LIBOR swap curve and the OIS curve. We made the changes to better align our inputs, assumptions, and pricing methodologies with those used in our principal market by most dealers and major market participants.  The change in valuation methodology is applied prospectively as a change in accounting estimate and is not material to our consolidated financial statements.
	Warrants
	As of December 31, 2013 and 2012, our warrants were valued using the Black-Scholes-Merton option pricing model based on observable and unobservable inputs that are significant to the fair value measurement and are classified within Level 3. Unobservable inputs used in the Black-Scholes-Merton option pricing model include, but are not limited to, the expected stock price volatility and the expected period until the warrants are exercised. In addition, one of the significant inputs used in the fair value measurement of our warrants at December 31, 2013 was the observable closing price of the company’s stock on the date of measurement as opposed to the use of an enterprise value to earnings before interest, taxes, depreciation and amortization multiple of 3.01x at December 31, 2012. The change in the input from December 31, 2012 was due to the company that issued the warrants completing its listing on a public exchange during the second quarter of 2013. Increases or decreases of these inputs would result in a higher or lower fair value measurement.
	The fair value of the warrants was recorded in other assets within the consolidated balance sheets. The unrealized gain on the change in fair value of the warrants was recorded in (gain) loss on derivative financial instruments on the consolidated statements of operations.
	Assets Measured at Fair Value on a Nonrecurring Basis
	We are required, on a nonrecurring basis, to adjust the carrying value or provide valuation allowances for certain assets using fair value measurements. The valuation of our financial assets, such as notes receivable or direct financing leases, is included below only when fair value has been measured and recorded based on the fair value of the underlying collateral. The following table summarizes the valuation of our material financial assets measured at fair value on a nonrecurring basis, of which the fair value information presented is not current but rather as of the date the impairment was recorded, and the carrying value of the asset as of December 31, 2013 and 2012:
			Carrying Value at			Fair Value at Impairment Date									Credit loss for the Year
			31-Dec-13			Level 1			Level 2			Level 3			Ended December 31, 2013
		Net investment in note receivable	$	4,685,175		$	-		$	-		$	5,660,070		$	2,943,804
			Carrying Value at			Fair Value at Impairment Date									Credit loss for the Year
			31-Dec-12			Level 1			Level 2			Level 3			Ended December 31, 2012
		Net investment in note receivable	$	773,031		$	-		$	-		$	4,560,000		$	2,976,066
	Our collateral dependent notes receivable were valued using inputs that are generally unobservable and supported by little or no market data and are classified within Level 3. We utilized a market approach based on published market prices for fair value measurements of the collateral underlying the notes receivable, adjusted by our Investment Manager to reflect the age and location of such collateral.
	Assets and Liabilities for which Fair Value is Disclosed
	Certain of our financial assets and liabilities, which include fixed-rate notes receivable, fixed-rate non-recourse long-term debt and other liabilities, in which fair value is required to be disclosed, were valued using inputs that are generally unobservable and supported by little or no market data and are therefore classified within Level 3. Under U.S. GAAP, we use projected cash flows for fair value measurements of these financial assets and liabilities. Fair value information with respect to certain of our other assets and liabilities is not separately provided since (i) U.S. GAAP does not require fair value disclosures of lease arrangements and (ii) the carrying value of financial assets, other than lease-related investments, and the recorded value of recourse debt approximate fair value due to their short-term maturities and variable interest rates.
	The estimated fair value of our fixed-rate notes receivable, fixed-rate non-recourse long-term debt and other liabilities was based on the discounted value of future cash flows related to the loans based on recent transactions of this type. Principal outstanding on fixed-rate notes receivable was discounted at rates ranging between 12% and 15.5% per year. Principal outstanding on fixed-rate non-recourse long-term debt and other liabilities was discounted at rates ranging between 5.25% and 12% per year.
			31-Dec-13
							Fair Value
			Carrying Value				(Level 3)
		Principal outstanding on fixed-rate notes receivable	$	87,785,914		$	87,922,693
		Principal outstanding on fixed-rate non-recourse long term debt	$	52,416,115		$	53,250,667
		Other liabilities	$	7,895,318		$	7,930,974

Concentrations_of_Risk

Concentrations of Risk	12 Months Ended
	Dec. 31, 2013
Concentrations of Risk [Abstract]	'
Concentrations of Risk	'
	(12) Concentrations of Risk
	In the normal course of business, we are exposed to two significant types of economic risk: credit and market. Credit risk is the risk of a lessee, borrower or other counterparty’s inability or unwillingness to make contractually required payments.  Concentrations of credit risk with respect to lessees, borrowers or other counterparties are dispersed across different industry segments within the United States and throughout the world.
	Market risk reflects the change in the value of debt instruments, derivatives and credit facilities due to changes in interest rate spreads or other market factors.  We believe that the carrying value of our investments is reasonable, taking into consideration these risks, along with estimated collateral values, payment history and other relevant information.
	At times, our cash and cash equivalents may exceed insured limits. We have placed these funds in high quality institutions in order to minimize the risk of loss relating to exceeding insured limits.
	For the year ended December 31, 2013, we had two lessees that accounted for 69.7% of our rental and finance income.
	For the year ended December 31, 2012, we had two lessees that accounted for 66.8% of our rental and finance income.
	For the year ended December 31, 2011, we had two lessees that accounted for 66.9% of our rental and finance income.
	As of December 31, 2013 and 2012, equipment on lease to two lessees accounted for approximately 65.2% and 65.2% of total assets, respectively.
	As of December 31, 2013 and 2012, we had one lender that accounted for 76.2% and 79.8% of total liabilities, respectively.

Geographic_Information

Geographic Information	12 Months Ended
	Dec. 31, 2013
Geographic Information [Abstract]	'
Geographic Information	'
	(13) Geographic Information
	Geographic information for revenue and long-lived assets, based on the country of origin, was as follows:
				Year Ended December 31, 2013
				North
				America		Europe		Asia		Vessels (a)		Total
		Revenue:
			Finance income	$	6,081,186	$	-	$	2,963,813	$	10,649,871	$	19,694,870
			Rental income	$	3,172,677	$	-	$	-	$	25,673,721	$	28,846,398
			Income from investment in joint ventures	$	-	$	-	$	-	$	1,393,023	$	1,393,023
				At December 31, 2013
				North
				America		Europe		Asia		Vessels (a)		Total
		Long-lived assets:
			Net investment in finance leases	$	3,068,288	$	-	$	-	$	130,731,080	$	133,799,368
			Leased equipment at cost	$	9,765,987	$	-	$	-	$	136,804,707	$	146,570,694
			Net investment in notes receivable	$	44,467,551	$	-	$	27,600,945	$	17,362,366	$	89,430,862
			Note receivable from joint venture	$	-	$	-	$	-	$	2,575,278	$	2,575,278
			Investment in joint ventures	$	647,555	$	-	$	-	$	10,033,221	$	10,680,776
		(a) Vessels are generally free to trade worldwide.
				Year Ended December 31, 2012
				North
				America		Europe		Asia		Vessels (a)		Total
		Revenue:
			Finance income	$	8,799,166	$	258,788	$	2,569,034	$	15,945,873	$	27,572,861
			Rental income	$	5,415,319	$	-	$	-	$	25,673,720	$	31,089,039
			Loss from investment in joint ventures	$	-	$	-	$	-	$	-18,175	$	-18,175
				At December 31, 2012
				North
				America		Europe		Asia		Vessels (a)		Total
		Long-lived assets:
			Net investment in finance leases	$	8,406,244	$	-	$	-	$	131,865,925	$	140,272,169
			Leased equipment at cost	$	11,431,905	$	-	$	-	$	150,508,741	$	161,940,646
			Net investment in notes receivable	$	50,200,480	$	-	$	24,854,107	$	15,231,088	$	90,285,675
			Note receivable from joint venture	$	-	$	-	$	-	$	2,442,457	$	2,442,457
			Investment in joint ventures	$	-	$	-	$	-	$	5,568,255	$	5,568,255
		(a) Vessels are generally free to trade worldwide.
				Year Ended December 31, 2011
				North
				America		Europe		Asia		Vessels(a)		Total
		Revenue:
			Finance income	$	5,984,920	$	617,278	$	373,378	$	12,810,268	$	19,785,844
			Rental income	$	5,989,688	$	-	$	-	$	19,469,055	$	25,458,743
			Income from investment in joint ventures	$	1,353,427	$	-	$	-	$	-	$	1,353,427
				At December 31, 2011
				North
				America		Europe		Asia		Vessels(a)			Total
		Long-lived assets:
			Net investment in finance leases	$	13,298,467	$	-	$	-	$	132,676,065	$	145,974,532
			Leased equipment at cost	$	16,897,421	$	-	$	-	$	164,212,775	$	181,110,196
			Net investment in notes receivable	$	29,023,971	$	2,291,360	$	23,630,939	$	15,460,513	$	70,406,783
			Note receivable from joint venture	$	-	$	-	$	-	$	2,800,000	$	2,800,000
			Investment in joint ventures	$	-	$	-	$	-	$	1,029,336	$	1,029,336
		(a) Vessels are generally free to trade worldwide.

Commitments_and_Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2013
Commitments and Contingencies [Abstract]	'
Commitments and Contingencies	'
	(14) Commitments and Contingencies
	At the time we acquire or divest our interest in a Capital Asset, we may, under very limited circumstances, agree to indemnify the seller or buyer for specific contingent liabilities. Our General Partner believes that any liability of ours that may arise as a result of any such indemnification obligations will not have a material adverse effect on our consolidated financial condition or results of our operations taken as a whole.
	On September 27, 2010, we, through our wholly-owned subsidiary, ICON SE, LLC (“ICON SE”), participated in a $46,000,000 facility by agreeing to make a secured term loan to SE Shipping Lines Pte. Ltd. (“SE”) for the purchase of a new-build heavy lift vessel and accompanying equipment.  Although all of the material conditions to closing were satisfied, SE breached its obligations under the loan by refusing to draw down on the facility.  Subsequently, ICON SE commenced an action against SE in the United Kingdom for SE’s failure to pay ICON SE the commitment fee due in accordance with the loan agreement.
	In connection with certain investments, we are required to maintain restricted cash balances with certain banks. At December 31, 2013 and 2012, we had restricted cash of $10,860,964 and $6,838,606, respectively.

Subsequent_Events

Subsequent Events	12 Months Ended
	Dec. 31, 2013
Subsequent Events [Abstract]	'
Subsequent Events	'
	(15) Subsequent Events
	On March 4, 2014, a joint venture owned 15% by us, 60% by Fund Twelve, 15% by Fund Fifteen and 10% by ICON ECI Fund Sixteen, an entity also managed by our Investment Manager, purchased mining equipment, which was simultaneously leased to Blackhawk Mining, LLC for 48 months. The aggregate purchase price for the equipment was funded by approximately $17,860,000 in cash and $7,500,000 of non-recourse long-term debt.

Selected_Quarterly_Financial_D

Selected Quarterly Financial Data (unaudited)	12 Months Ended
	Dec. 31, 2013
Selected Quarterly Financial Data (unaudited) [Abstract]	'
Selected Quarterly Financial Data (unaudited)	'
	(16) Selected Quarterly Financial Data (unaudited)
	The following table is a summary of selected financial data by quarter:
					(unaudited)								Year ended
					Quarters Ended in 2013								December 31,
					March 31,		June 30,		September 30,		December 31,		2013
		Total revenue			$	13,935,364	$	13,046,773	$	11,209,439	$	12,042,315	$	50,233,891
		Net income			$	5,833,548	$	6,743,027	$	277,510	$	2,513,943	$	15,368,028
		Net income (loss) attributable to Fund
			Fourteen allocable to limited partners		$	5,265,805	$	5,759,038	$	-116,795	$	1,910,176	$	12,818,224
		Weighted average number of limited
			partnership interests outstanding			258,827		258,820		258,816		258,787		258,812
		Net income (loss) attributable to Fund
			Fourteen per weighted average limited
				partnership interest outstanding	$	20.34	$	22.25	$	-0.45	$	7.38	$	49.53
					(unaudited)								Year ended
					Quarters Ended in 2012								December 31,
					March 31,		June 30,		September 30,		December 31,		2012
		Total revenue			$	14,630,438	$	14,469,354	$	14,721,820	$	14,921,132	$	58,742,744
		Net income (loss)			$	5,692,294	$	-1,588,257	$	4,405,449	$	5,216,163	$	13,725,649
		Net income (loss) attributable to Fund
			Fourteen allocable to limited partners		$	5,216,010	$	-1,470,169	$	4,171,450	$	4,713,580	$	12,630,871
		Weighted average number of limited
			partnership interests outstanding			258,832		258,831		258,827		258,827		258,829
		Net income (loss) attributable to Fund
			Fourteen per weighted average limited
				partnership interest outstanding	$	20.15	$	-5.68	$	16.12	$	18.21	$	48.8
					(unaudited)								Year ended
					Quarters Ended in 2011								December 31,
					March 31,		June 30,		September 30,		December 31,		2011
		Total revenue			$	5,657,526	$	12,241,643	$	14,783,503	$	14,114,441	$	46,797,113
		Net income (loss)			$	2,109,370	$	-2,709,883	$	-1,700,484	$	2,028,229	$	-272,768
		Net income (loss) attributable to Fund
			Fourteen allocable to limited partners		$	2,047,677	$	-1,832,459	$	-626,627	$	1,785,333	$	1,373,924
		Weighted average number of limited
			partnership interests outstanding			208,471		247,140		258,832		258,832		243,491
		Net income (loss) attributable to Fund
			Fourteen per weighted average limited
				partnership interest outstanding	$	9.82	$	-7.41	$	-2.42	$	6.9	$	5.64

Income_Tax_Reconciliation_unau

Income Tax Reconciliation (unaudited)	12 Months Ended
	Dec. 31, 2013
Income Tax Reconciliation (unaudited) [Abstract]	'
Income Tax Reconciliation (unaudited)	'
	(17) Income Tax Reconciliation (unaudited)
	At December 31, 2013 and 2012, the partners’ equity included in the consolidated financial statements totaled $186,047,883 and $194,053,315, respectively. The partners’ capital for federal income tax purposes at December 31, 2013 and 2012 totaled $208,354,448 and $215,700,168, respectively. The difference arises primarily from sales and offering expenses reported as a reduction in the limited partners’ capital accounts for financial reporting purposes, but not for federal income tax reporting purposes, and differences in tax (loss) gain from consolidated joint venture and credit loss between financial reporting purposes and federal income tax purposes.
	The following table reconciles net income attributable to us for financial statement reporting purposes to the net income attributable to us for federal income tax purposes:
				Years Ended December 31,
				2013		2012		2011
		Net income attributable to Fund Fourteen per consolidated financial statements		$	12,947,701	$	12,758,456	$	1,387,802
			Rental income		-645,493		1,850,848		-28,528
			Depreciation and amortization		682,164		5,293,701		-288,385
			Tax (loss) gain from consolidated joint venture		-2,375,191		-1,228,640		16,694,669
			Credit loss		3,412,087		2,976,066		620,000
			Other		-452,193		421,413		1,477,312
		Net income attributable to Fund Fourteen for federal income tax purposes		$	13,569,075	$	22,071,844	$	19,862,870

Schedule_II_Valuation_and_Qual

Schedule II - Valuation and Qualifying Accounts	12 Months Ended
	Dec. 31, 2013
Schedule II - Valuation and Qualifying Accounts [Abstract]	'
Schedule II - Valuation and Qualifying Accounts	'
		Schedule II – Valuation and Qualifying Accounts
		Description	Balance at Beginning of Year		Additions Charged to Costs and Expenses		Additions Charged to Notes Receivable		Deduction			Balance at End of Year
		Deducted from asset accounts:
		Year Ended December 31, 2013
		Credit loss reserve	$	2,940,000	$	2,962,599	$	-	$	-		$	5,902,599
		Year Ended December 31, 2012
		Credit loss reserve	$	620,000	$	2,940,000	$	-	$	620,000	(a)	$	2,940,000
		Year Ended December 31, 2011
		Credit loss reserve	$	-	$	620,000	$	-	$	-		$	620,000
		(a) Represents reversal of credit loss reserve due to change in estimate and removal due to prepayment of term loan.

Summary_of_Significant_Account1

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2013
Summary of Significant Accounting Policies [Abstract]	'
Basis of Presentation and Consolidation	'
	(2) Summary of Significant Accounting Policies
	Basis of Presentation and Consolidation
	Our accompanying consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“US GAAP”). In the opinion of our General Partner, all adjustments, which are of a normal recurring nature, considered necessary for a fair presentation have been included.
	The consolidated financial statements include our accounts and the accounts of our majority-owned subsidiaries and other controlled entities. All intercompany accounts and transactions have been eliminated in consolidation. In joint ventures where we have a controlling financial interest, the financial condition and results of operations of the joint venture are consolidated. Noncontrolling interest represents the minority owner’s proportionate share of its equity in the joint venture. The noncontrolling interest is adjusted for the minority owner’s share of the earnings, losses, investments and distributions of the joint venture.
	We account for our noncontrolling interests in joint ventures where we have influence over financial and operational matters, generally 50% or less ownership interest, under the equity method of accounting. In such cases, our original investments are recorded at cost and adjusted for our share of earnings, losses and distributions. We account for investments in joint ventures where we have virtually no influence over financial and operational matters using the cost method of accounting. In such cases, our original investments are recorded at cost and any distributions received are recorded as revenue. All of our investments in joint ventures are subject to our impairment review policy.
	Net income (loss) attributable to us per weighted average Interest outstanding is based upon the weighted average number of Interests outstanding during the year.
Cash and Cash Equivalents	'
	Cash and Cash Equivalents
	Cash and cash equivalents include cash in banks and highly liquid investments with original maturity dates of three months or less.
	Our cash and cash equivalents are held principally at two financial institutions and at times may exceed insured limits. We have placed these funds in high quality institutions in order to minimize risk relating to exceeding insured limits.
Debt Financing Costs	'
	Debt Financing Costs
	Expenses associated with the incurrence of debt are capitalized and amortized to interest expense over the term of the debt instrument using the effective interest rate method. These costs are included in other assets.
Leased Equipment at Cost	'
	Leased Equipment at Cost
	Investments in leased equipment are stated at cost less accumulated depreciation. Leased equipment is depreciated on a straight-line basis over the lease term, which typically ranges from 3 to 8 years, to the asset’s residual value.
	Our Investment Manager has an investment committee that approves each new equipment lease and other financing transaction. As part of its process, the investment committee determines the residual value, if any, to be used once the investment has been approved. The factors considered in determining the residual value include, but are not limited to, the creditworthiness of the potential lessee, the type of equipment considered, how the equipment is integrated into the potential lessee’s business, the length of the lease and the industry in which the potential lessee operates. Residual values are reviewed for impairment in accordance with our impairment review policy.
	The residual value assumes, among other things, that the asset is utilized normally in an open, unrestricted and stable market. Short-term fluctuations in the marketplace are disregarded and it is assumed that there is no necessity either to dispose of a significant number of the assets, if held in quantity, simultaneously or to dispose of the asset quickly. The residual value is calculated using information from various external sources, such as trade publications, auction data, equipment dealers, wholesalers and industry experts, as well as inspection of the physical asset and other economic indicators.
Depreciation	'
	Depreciation
	We record depreciation expense on equipment when the lease is classified as an operating lease.  In order to calculate depreciation, we first determine the depreciable base, which is the equipment cost less the estimated residual value at lease termination.  Depreciation expense is recorded on a straight-line basis over the lease term.
Asset Impairments	'
	Asset Impairments
	The significant assets in our portfolio are periodically reviewed, no less frequently than annually or when indicators of impairment exist, to determine whether events or changes in circumstances indicate that the carrying value of an asset may not be recoverable. An impairment loss will be recognized only if the carrying value of a long-lived asset is not recoverable and exceeds its fair market value. If there is an indication of impairment, we will estimate the future cash flows (undiscounted and without interest charges) expected from the use of the asset and its eventual disposition. Future cash flows are the future cash inflows expected to be generated by an asset less the future outflows expected to be necessary to obtain those inflows. If an impairment is determined to exist, the impairment loss will be measured as the amount by which the carrying value of a long-lived asset exceeds its fair value and recorded in our consolidated statements of operations in the period the determination is made.
	The events or changes in circumstances that generally indicate that an asset may be impaired are (i) the estimated fair value of the underlying equipment is less than its carrying value or (ii) the lessee is experiencing financial difficulties and it does not appear likely that the estimated proceeds from the disposition of the asset will be sufficient to satisfy the residual position in the asset. The preparation of the undiscounted cash flows requires the use of assumptions and estimates, including the level of future rents, the residual value expected to be realized upon disposition of the asset, estimated downtime between re-leasing events and the amount of re-leasing costs. Our Investment Manager’s review for impairment includes a consideration of the existence of impairment indicators including third-party appraisals, published values for similar assets, recent transactions for similar assets, adverse changes in market conditions for specific asset types and the occurrence of significant adverse changes in general industry and market conditions that could affect the fair value of the asset.
Revenue Recognition	'
	Revenue Recognition
Notes Receivable	'
	Notes Receivable
	Notes receivable are reported in our consolidated balance sheets at the outstanding principal balance, plus costs incurred to originate the loans, net of any unamortized premiums or discounts on purchased loans. Unearned income, discounts and premiums are amortized to finance income in our consolidated statements of operations using the effective interest rate method. Interest receivable related to the unpaid principal is recorded separately from the outstanding balance in our consolidated balance sheets. Upon the prepayment of a note receivable, any prepayment penalties and unamortized loan origination, closing and commitment fees are recorded as part of finance income in our consolidated statements of operations.
Credit Quality of Notes Receivable and Finance Leases and Credit Loss Reserve	'
	Credit Quality of Notes Receivable and Finance Leases and Credit Loss Reserve
	Our Investment Manager weighs all credit decisions based on a combination of external credit ratings as well as internal credit evaluations of all borrowers. A borrower’s credit is analyzed using those credit ratings as well as the borrower’s financial statements and other financial data deemed relevant.
	As our financing receivables, generally notes receivable and finance leases, are limited in number, our Investment Manager is able to estimate the credit loss reserve based on a detailed analysis of each financing receivable as opposed to using portfolio based metrics and credit loss reserve. Financing receivables are analyzed quarterly and categorized as either performing or non-performing based on payment history. If a financing receivable becomes non-performing due to a borrower’s missed scheduled payments or failed financial covenants, our Investment Manager analyzes whether a credit loss reserve should be established or whether the financing receivable should be restructured. Material events would be specifically disclosed in the discussion of each financing receivable held.
	Notes receivable are generally placed in a non-accrual status when payments are more than 90 days past due. Additionally, our Investment Manager periodically reviews the creditworthiness of companies with payments outstanding less than 90 days and based upon our Investment Manager’s judgment, these accounts may be placed in a non-accrual status.
	In accordance with the cost recovery method, payments received on non-accrual loans are applied to principal if there is doubt regarding the ultimate collectability of principal. If collection of the principal of non-accrual loans is not in doubt, interest income is recognized on a cash basis. Loans in non-accrual status may not be restored to accrual status until all delinquent payments have been received, and we believe recovery of the remaining unpaid receivable is probable.
Initial Direct Costs	'
	Initial Direct Costs
	We capitalize initial direct costs, including acquisition fees, associated with the origination and funding of leased assets and other financing transactions. We pay acquisition fees to our Investment Manager of 2.5% of the purchase price of the investment made by or on our behalf, including, but not limited to, the cash paid, indebtedness incurred or assumed, and the excess of the collateral value of the long-lived asset over the amount of the investment, if any. The costs of each transaction are amortized over the transaction term using the straight-line method for operating leases and the effective interest rate method for finance leases and notes receivable in our consolidated statements of operations. Costs related to leases or other financing transactions that are not consummated are
Warrants	'
	Warrants
	Warrants held by us are not registered for public sale and are revalued on a quarterly basis. The revaluation of warrants is calculated using the Black-Scholes-Merton option pricing model. The assumptions utilized in the Black-Scholes-Merton option pricing model include share price, strike price, expiration date, risk-free rate and the volatility percentage. The change in the fair value of warrants is recognized as a component of (gain) loss on derivative financial instruments in the consolidated statements of
Derivative Financial Instruments	'
	Derivative Financial Instruments
	We may enter into derivative transactions for purposes of hedging specific financial exposures, including movements in foreign currency exchange rates and changes in interest rates on our non-recourse long-term debt. We enter into these instruments only for hedging underlying exposures. We do not hold or issue derivative financial instruments for purposes other than hedging, except for warrants, which are not hedges. Certain derivatives may not meet the established criteria to be designated as qualifying accounting hedges, even though we believe that these are effective economic hedges.
	We recognize all derivative financial instruments as either assets or liabilities on the consolidated balance sheets and measure those instruments at fair value. Changes in the fair value of such instruments are recognized immediately in earnings unless certain criteria are met. These criteria demonstrate that the derivative is expected to be highly effective at offsetting changes in the fair value or expected cash flows of the underlying exposure at both the inception of the hedging relationship and on an ongoing basis and include an evaluation of the counterparty risk and the impact, if any, on the effectiveness of the derivative. If these criteria are met, which we must document and assess at inception and on an ongoing basis, we recognize the changes in fair value of such instruments in accumulated other comprehensive income (loss), a component of equity on the consolidated balance sheets. Changes in the fair value of the ineffective portion of all derivatives are recognized immediately in earnings.
Income Taxes	'
	Income Taxes
	We are taxed as a partnership for federal and state income tax purposes.  Therefore, no provision for federal and state income taxes has been recorded since the liability for such taxes is the responsibility of each of the individual partners rather than our business as a whole.  We are potentially subject to New York City unincorporated business tax (“UBT”), which is imposed on the taxable income of any active trade or business carried on in New York City.  The UBT is imposed for each taxable year at a rate of approximately 4% of taxable income that is allocable to New York City.  Our federal, state and local income tax returns for tax years for which the applicable statutes of limitations have not expired are subject to examination by the applicable taxing authorities.  All penalties and interest associated with income taxes are included in general and administrative expense in our consolidated statements of operations.  Conclusions regarding tax positions are subject to review and may be adjusted at a later date based on factors including, but not limited to, on-going analyses of tax laws, regulations and interpretations thereof.  We did not have any material liabilities recorded related to uncertain tax positions nor did we have any unrecognized tax benefits as of the periods presented herein.
Use of Estimates	'
	Use of Estimates
	The preparation of financial statements in conformity with US GAAP requires our General Partner to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities as of the date of the consolidated financial statements and the reported amounts of revenue and expenses during the reporting period. Significant estimates primarily include the determination of credit loss reserves, impairment losses, estimated useful lives and residual values. Actual results could differ from those estimates.
	Recent Accounting Pronouncements
	In January 2013, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2013-01, Clarifying the Scope of Disclosure about Offsetting Assets and Liabilities (“ASU 2013-01”). ASU 2013-01 clarified ASU 2011-11, Disclosures about Offsetting Assets and Liabilities, which was issued in December 2011. Entities are required to disclose both gross information and net information about both instruments and transactions eligible for offset in the statement of financial position and instruments and transaction subject to an agreement similar to a master netting arrangement. The objective of this disclosure is to facilitate comparison between those entities that prepare their financial statements on a basis of U.S. GAAP basis and those entities that prepare their financial statements on the basis of International Financial Reporting Standards (IFRS). The adoption of ASU 2013-01 became effective for us on January 1, 2013 and resulted in additional disclosure requirements, which were incorporated into Note 10 “Derivative Financial Instruments.”
Recent Accounting Pronouncements	'
	Recent Accounting Pronouncements
	In January 2013, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2013-01, Clarifying the Scope of Disclosure about Offsetting Assets and Liabilities (“ASU 2013-01”). ASU 2013-01 clarified ASU 2011-11, Disclosures about Offsetting Assets and Liabilities, which was issued in December 2011. Entities are required to disclose both gross information and net information about both instruments and transactions eligible for offset in the statement of financial position and instruments and transaction subject to an agreement similar to a master netting arrangement. The objective of this disclosure is to facilitate comparison between those entities that prepare their financial statements on a basis of U.S. GAAP basis and those entities that prepare their financial statements on the basis of International Financial Reporting Standards (IFRS). The adoption of ASU 2013-01 became effective for us on January 1, 2013 and resulted in additional disclosure requirements, which were incorporated into Note 10 “Derivative Financial Instruments.”

Net_Investment_in_Notes_Receiv1

Net Investment in Notes Receivable (Tables)	12 Months Ended
	Dec. 31, 2013
Net Investment in Notes Receivable [Abstract]	'
Net investment in notes receivable	'
			December 31,
			2013		2012
		Principal outstanding	$	91,113,235	$	87,750,115
		Initial direct costs		5,713,226		7,291,683
		Deferred fees		-1,493,000		-1,816,123
		Credit loss reserve		-5,902,599		-2,940,000
		Net investment in notes receivable	$	89,430,862	$	90,285,675

Net_Investment_in_Finance_Leas1

Net Investment in Finance Leases (Tables)	12 Months Ended
	Dec. 31, 2013
Net Investment in Finance Leases [Abstract]	'
Net investment in finance leases	'
			December 31,
			2013		2012
		Minimum rents receivable	$	173,278,436	$	188,100,132
		Estimated residual values		2,217,587		2,859,529
		Initial direct costs		1,877,918		2,538,602
		Unearned income		-43,574,573		-53,226,094
		Net investment in finance leases	$	133,799,368	$	140,272,169
Non-cancelable minimum annual amounts due on investment in finance leases	'
		Years Ending December 31,
		2014	$	28,830,436
		2015		17,155,000
		2016		76,922,000
		2017		50,371,000
		2018		-
			$	173,278,436

Leased_Equipment_at_Cost_Table

Leased Equipment at Cost (Tables)	12 Months Ended
	Dec. 31, 2013
Leased Equipment at Cost [Abstract]	'
Leased equipment at cost	'
	(5) Leased Equipment at Cost
	Leased equipment at cost consisted of the following:
					December 31,
					2013		2012
		Packaging equipment			$	6,535,061	$	6,535,061
		Motor coaches				9,795,148		9,795,148
		Marine - crude oil tankers				174,605,000		174,605,000
			Leased equipment at cost			190,935,209		190,935,209
		Less: accumulated depreciation				44,364,515		28,994,563
			Leased equipment at cost, less accumulated depreciation		$	146,570,694	$	161,940,646
Aggregate annual minimum future rentals receivable	'
		Years Ending December 31,
		2014	$	22,054,926
		2015		18,997,424
		2016		19,010,144
		2017		18,751,854
		2018		18,855,170
		Thereafter		40,809,820
			$	138,479,338

NonRecourse_LongTerm_Debt_Tabl

Non-Recourse Long-Term Debt (Tables)	12 Months Ended
	Dec. 31, 2013
Non-Recourse Long-Term Debt [Abstract]	'
Maturities of non-recourse long-term debt	'
		Years Ending December 31,
		2014	$	42,342,287
		2015		16,763,668
		2016		44,593,668
		2017		31,969,492
		2018		10,906,250
		Thereafter		38,700,000
			$	185,275,365

Transactions_with_Related_Part1

Transactions with Related Parties (Tables)	12 Months Ended
	Dec. 31, 2013
Transactions with Related Parties [Abstract]	'
Fees and expenses paid or accrued	'
						Years Ended December 31,
		Entity	Capacity		Description	2013		2012		2011
		ICON Capital, LLC	Investment Manager	Organizational and offering
					expense reimbursements (1)	$	-	$	-	$	273,438
		ICON Securities, LLC	Dealer-manager	Dealer-manager fees (2)			-		-		1,877,234
		ICON Capital, LLC	Investment Manager	Acquisition fees (3)			1,550,049		3,951,374		9,030,609
		ICON Capital, LLC	Investment Manager	Management fees (4)			1,908,614		3,205,434		1,943,217
		ICON Capital, LLC	Investment Manager	Administrative expense
					reimbursements (4)		2,393,312		4,029,397		5,241,199
						$	5,851,975	$	11,186,205	$	18,365,697
		(1) Amount capitalized and amortized to partners' equity.
		(2) Amount charged directly to partners' equity.
		(3) Amount capitalized and amortized to operations.
		(4) Amount charged directly to operations.

Derivative_Financial_Instrumen1

Derivative Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2013
Derivative Financial Instruments [Abstract]	'
Derivative financial instruments in consolidated balance sheets	'
				Asset Derivatives					Liability Derivatives
					December 31,					December 31,
						2013	2012				2013	2012
				Balance Sheet Location	Fair Value		Fair Value		Balance Sheet Location	Fair Value		Fair Value
		Derivatives not designated as hedging instruments:
			Interest rate swaps		$	-	$	-	Derivative financial instruments	$	6,281,705	$	11,395,234
			Warrants	Other assets	$	60,525	$	53,156		$	-	$	-

Fair_Value_Measurements_Tables

Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2013
Fair Value Measurements [Abstract]	'
Financial assets and liabilities measured at fair value on a recurring basis	'
	The following table summarizes the valuation of our financial assets and liabilities measured at fair value on a recurring basis as of December 31, 2013:
				Level 1			Level 2			Level 3			Total
		Assets:
			Warrants	$	-		$	-		$	60,525		$	60,525
		Liabilities:
			Interest rate swaps	$	-		$	6,281,705		$	-		$	6,281,705
	The following table summarizes the valuation of our financial assets and liabilities measured at fair value on a recurring basis as of December 31, 2012:
				Level 1			Level 2			Level 3			Total
		Assets:
			Warrants	$	-		$	-		$	53,156		$	53,156
		Liabilities:
			Interest rate swaps	$	-		$	11,395,234		$	-		$	11,395,234
Financial assets measured at fair value on a nonrecurring basis	'
			Carrying Value at			Fair Value at Impairment Date									Credit loss for the Year
			31-Dec-13			Level 1			Level 2			Level 3			Ended December 31, 2013
		Net investment in note receivable	$	4,685,175		$	-		$	-		$	5,660,070		$	2,943,804
			Carrying Value at			Fair Value at Impairment Date									Credit loss for the Year
			31-Dec-12			Level 1			Level 2			Level 3			Ended December 31, 2012
		Net investment in note receivable	$	773,031		$	-		$	-		$	4,560,000		$	2,976,066
Carrying values and estimated fair values of debt instruments	'
			31-Dec-13
							Fair Value
			Carrying Value				(Level 3)
		Principal outstanding on fixed-rate notes receivable	$	87,785,914		$	87,922,693
		Principal outstanding on fixed-rate non-recourse long term debt	$	52,416,115		$	53,250,667
		Other liabilities	$	7,895,318		$	7,930,974

Geographic_Information_Tables

Geographic Information (Tables)	12 Months Ended
	Dec. 31, 2013
Geographic Information [Abstract]	'
Schedule of geographic information for revenue and long-lived assets	'
				Year Ended December 31, 2013
				North
				America		Europe		Asia		Vessels (a)		Total
		Revenue:
			Finance income	$	6,081,186	$	-	$	2,963,813	$	10,649,871	$	19,694,870
			Rental income	$	3,172,677	$	-	$	-	$	25,673,721	$	28,846,398
			Income from investment in joint ventures	$	-	$	-	$	-	$	1,393,023	$	1,393,023
				At December 31, 2013
				North
				America		Europe		Asia		Vessels (a)		Total
		Long-lived assets:
			Net investment in finance leases	$	3,068,288	$	-	$	-	$	130,731,080	$	133,799,368
			Leased equipment at cost	$	9,765,987	$	-	$	-	$	136,804,707	$	146,570,694
			Net investment in notes receivable	$	44,467,551	$	-	$	27,600,945	$	17,362,366	$	89,430,862
			Note receivable from joint venture	$	-	$	-	$	-	$	2,575,278	$	2,575,278
			Investment in joint ventures	$	647,555	$	-	$	-	$	10,033,221	$	10,680,776
		(a) Vessels are generally free to trade worldwide.
				Year Ended December 31, 2012
				North
				America		Europe		Asia		Vessels (a)		Total
		Revenue:
			Finance income	$	8,799,166	$	258,788	$	2,569,034	$	15,945,873	$	27,572,861
			Rental income	$	5,415,319	$	-	$	-	$	25,673,720	$	31,089,039
			Loss from investment in joint ventures	$	-	$	-	$	-	$	-18,175	$	-18,175
				At December 31, 2012
				North
				America		Europe		Asia		Vessels (a)		Total
		Long-lived assets:
			Net investment in finance leases	$	8,406,244	$	-	$	-	$	131,865,925	$	140,272,169
			Leased equipment at cost	$	11,431,905	$	-	$	-	$	150,508,741	$	161,940,646
			Net investment in notes receivable	$	50,200,480	$	-	$	24,854,107	$	15,231,088	$	90,285,675
			Note receivable from joint venture	$	-	$	-	$	-	$	2,442,457	$	2,442,457
			Investment in joint ventures	$	-	$	-	$	-	$	5,568,255	$	5,568,255
		(a) Vessels are generally free to trade worldwide.
				Year Ended December 31, 2011
				North
				America		Europe		Asia		Vessels(a)		Total
		Revenue:
			Finance income	$	5,984,920	$	617,278	$	373,378	$	12,810,268	$	19,785,844
			Rental income	$	5,989,688	$	-	$	-	$	19,469,055	$	25,458,743
			Income from investment in joint ventures	$	1,353,427	$	-	$	-	$	-	$	1,353,427
				At December 31, 2011
				North
				America		Europe		Asia		Vessels(a)			Total
		Long-lived assets:
			Net investment in finance leases	$	13,298,467	$	-	$	-	$	132,676,065	$	145,974,532
			Leased equipment at cost	$	16,897,421	$	-	$	-	$	164,212,775	$	181,110,196
			Net investment in notes receivable	$	29,023,971	$	2,291,360	$	23,630,939	$	15,460,513	$	70,406,783
			Note receivable from joint venture	$	-	$	-	$	-	$	2,800,000	$	2,800,000
			Investment in joint ventures	$	-	$	-	$	-	$	1,029,336	$	1,029,336
		(a) Vessels are generally free to trade worldwide.

Selected_Quarterly_Financial_D1

Selected Quarterly Financial Data (unaudited) (Tables)	12 Months Ended
	Dec. 31, 2013
Selected Quarterly Financial Data (unaudited) [Abstract]	'
Summary of selected financial data by quarter	'
					(unaudited)								Year ended
					Quarters Ended in 2013								December 31,
					March 31,		June 30,		September 30,		December 31,		2013
		Total revenue			$	13,935,364	$	13,046,773	$	11,209,439	$	12,042,315	$	50,233,891
		Net income			$	5,833,548	$	6,743,027	$	277,510	$	2,513,943	$	15,368,028
		Net income (loss) attributable to Fund
			Fourteen allocable to limited partners		$	5,265,805	$	5,759,038	$	-116,795	$	1,910,176	$	12,818,224
		Weighted average number of limited
			partnership interests outstanding			258,827		258,820		258,816		258,787		258,812
		Net income (loss) attributable to Fund
			Fourteen per weighted average limited
				partnership interest outstanding	$	20.34	$	22.25	$	-0.45	$	7.38	$	49.53
					(unaudited)								Year ended
					Quarters Ended in 2012								December 31,
					March 31,		June 30,		September 30,		December 31,		2012
		Total revenue			$	14,630,438	$	14,469,354	$	14,721,820	$	14,921,132	$	58,742,744
		Net income (loss)			$	5,692,294	$	-1,588,257	$	4,405,449	$	5,216,163	$	13,725,649
		Net income (loss) attributable to Fund
			Fourteen allocable to limited partners		$	5,216,010	$	-1,470,169	$	4,171,450	$	4,713,580	$	12,630,871
		Weighted average number of limited
			partnership interests outstanding			258,832		258,831		258,827		258,827		258,829
		Net income (loss) attributable to Fund
			Fourteen per weighted average limited
				partnership interest outstanding	$	20.15	$	-5.68	$	16.12	$	18.21	$	48.8
					(unaudited)								Year ended
					Quarters Ended in 2011								December 31,
					March 31,		June 30,		September 30,		December 31,		2011
		Total revenue			$	5,657,526	$	12,241,643	$	14,783,503	$	14,114,441	$	46,797,113
		Net income (loss)			$	2,109,370	$	-2,709,883	$	-1,700,484	$	2,028,229	$	-272,768
		Net income (loss) attributable to Fund
			Fourteen allocable to limited partners		$	2,047,677	$	-1,832,459	$	-626,627	$	1,785,333	$	1,373,924
		Weighted average number of limited
			partnership interests outstanding			208,471		247,140		258,832		258,832		243,491
		Net income (loss) attributable to Fund
			Fourteen per weighted average limited
				partnership interest outstanding	$	9.82	$	-7.41	$	-2.42	$	6.9	$	5.64

Income_Tax_Reconciliation_unau1

Income Tax Reconciliation (unaudited) (Tables)	12 Months Ended
	Dec. 31, 2013
Income Tax Reconciliation (unaudited) [Abstract]	'
Schedule of net income loss for federal tax purpose	'
				Years Ended December 31,
				2013		2012		2011
		Net income attributable to Fund Fourteen per consolidated financial statements		$	12,947,701	$	12,758,456	$	1,387,802
			Rental income		-645,493		1,850,848		-28,528
			Depreciation and amortization		682,164		5,293,701		-288,385
			Tax (loss) gain from consolidated joint venture		-2,375,191		-1,228,640		16,694,669
			Credit loss		3,412,087		2,976,066		620,000
			Other		-452,193		421,413		1,477,312
		Net income attributable to Fund Fourteen for federal income tax purposes		$	13,569,075	$	22,071,844	$	19,862,870

Organization_Details

Organization (Details) (USD $)	0 Months Ended	12 Months Ended		24 Months Ended
	Jun. 19, 2009	Dec. 31, 2013	Dec. 31, 2011	18-May-11	Dec. 31, 2012	Dec. 31, 2010
				NumberOfPartners
Schedule of Partners Capital [Line Items]	'	'	'	'	'	'
Cash reserve as percentage of gross offering proceeds (in hundredths)	'	0.50%	'	'	'	'
Initial capitalization of Partnership	$1,001	$200,384,676	$213,876,632	'	$206,069,022	$162,464,743
Raising capital	'	418,000,000	'	'	'	'
Capital interests (in units)	'	420,000	'	'	'	'
Partnership's distribution reinvestment plan (in units)	'	20,000	'	'	'	'
Partnership raised	1,200,000	'	'	'	'	'
Sale of partnership interests (in units)	'	'	'	258,897	'	'
Number of limited partners to whom interest sold	'	'	'	7,010	'	'
Sale of partnership interests	'	'	65,673,533	257,646,987	'	'
Sales commissions to third parties	'	'	'	17,201,964	'	'
Payment for underwriting fees	'	'	'	7,445,754	'	'
Organizational and offering expenses	'	'	'	2,926,110	'	'
Percentage of cumulative annual return on aggregate unreturned capital contributions (in hundredths)	'	8.00%	'	'	'	'
ICON Capital [Member]	'	'	'	'	'	'
Schedule of Partners Capital [Line Items]	'	'	'	'	'	'
Initial capitalization of Partnership	1,000	'	'	'	'	'
General Partner [Member]	'	'	'	'	'	'
Schedule of Partners Capital [Line Items]	'	'	'	'	'	'
Percentage interest of partners (in hundredths)	'	1.00%	'	'	'	'
Initial capitalization of Partnership	$1	'	'	'	'	'
Percentage interest of partners after specified distributions (in hundredths)	'	10.00%	'	'	'	'
Limited Partners [Member]	'	'	'	'	'	'
Schedule of Partners Capital [Line Items]	'	'	'	'	'	'
Percentage interest of partners (in hundredths)	'	99.00%	'	'	'	'
Percentage interest of partners after specified distributions (in hundredths)	'	90.00%	'	'	'	'

Summary_of_Significant_Account2

Summary of Significant Accounting Policies (Details)	12 Months Ended
	Dec. 31, 2013
Basis of Presentation and Consolidation [Abstract]	'
Ownership interest (in hundredths)	50.00%
Cash and Cash Equivalents [Abstract]	'
Maximum period for classification of highly liquid investments as cash equivalents	'3 months
Initial Direct Costs [Abstract]	'
Acquisition fees as percentage of purchase price of capital assets (in hundredths)	2.50%
Income Taxes [Abstract]	'
Unincorporated business tax (in hundredths)	4.00%
Maximum [Member]	'
Property, Plant and Equipment [Line Items]	'
Leased equipment, useful life	'8 years
Minimum [Member]	'
Property, Plant and Equipment [Line Items]	'
Leased equipment, useful life	'3 years

Net_Investment_in_Notes_Receiv2

Net Investment in Notes Receivable (Narratives) (Details 1)

12 Months Ended

0 Months Ended

12 Months Ended

0 Months Ended

3 Months Ended

0 Months Ended

12 Months Ended

0 Months Ended

12 Months Ended

0 Months Ended

1 Months Ended

0 Months Ended

0 Months Ended

0 Months Ended

1 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Mar. 04, 2014

Apr. 02, 2013

Feb. 15, 2013

Mar. 29, 2011

Mar. 04, 2014

Mar. 29, 2011

Apr. 02, 2013

Feb. 15, 2013

Feb. 15, 2013

Mar. 04, 2014

2-May-12

Mar. 03, 2010

Dec. 31, 2012

Dec. 31, 2011

Dec. 23, 2010

Sep. 03, 2013

Sep. 01, 2010

Sep. 30, 2013

22-May-12

Sep. 24, 2010

Dec. 31, 2013

Jul. 26, 2011

Feb. 03, 2012

Feb. 29, 2012

Feb. 29, 2012

Feb. 29, 2012

Dec. 31, 2012

Dec. 31, 2013

Sep. 27, 2012

Jun. 22, 2012

Oct. 11, 2013

Jul. 24, 2012

Nov. 28, 2012

Dec. 17, 2012

Dec. 17, 2012

Dec. 17, 2012

Jan. 31, 2014

Jan. 02, 2011

Jun. 29, 2009

Nov. 14, 2012

Dec. 23, 2009

Dec. 23, 2009

Oct. 16, 2012

Jan. 02, 2011

Dec. 31, 2012

USD ($)

USD ($)

USD ($)

ICON Leasing Fund Twelve LLC [Member]

ICON Leasing Fund Twelve LLC [Member]

ICON ECI Fund Fifteen, L.P. [Member]

ICON ECI Fund Fifteen, L.P. [Member]

ICON ECI Partners L.P. [Member]

ICON ECI Fund Sixteen [Member]

Northern Capital Associates and Other Related Entities, Senior Term Loan [Member]

Northern Capital Associates and Other Related Entities, Senior Term Loan [Member]

Northern Capital Associates and Other Related Entities, Senior Term Loan [Member]

Northern Capital Associates and Other Related Entities, Senior Term Loan [Member]

Northern Capital Associates and Other Related Entities, Senior Term Loan [Member]

EMS and Other Related Entities, Term Loan [Member]

EMS and Other Related Entities, Term Loan [Member]

EMS and Other Related Entities, Term Loan [Member]

Northern Crane Services, Inc. [Member]

Northern Crane Services, Inc. [Member]

Western Drilling Inc. and Western Landholdings, LLC [Member]

Western Drilling Inc. and Western Landholdings, LLC [Member]

Revstone Transportation, LLC Term Loan [Member]

VAS Aero Services, LLC Term Loan [Member]

VAS Aero Services, LLC Term Loan [Member]

VAS Aero Services, LLC Term Loan [Member]

Kanza Construction Inc Term Loan [Member]

Kanza Construction Inc Term Loan [Member]

NTS Communications, Inc [Member]

NTS Communications, Inc [Member]

Frontier Oil Field Services Inc [Member]

Frontier Oil Field Services Inc [Member]

SAExploration, Inc., SAExploration Seismic Services (US), LLC and NES, LLC [Member]

Platinum Energy Solutions, Inc. [Member]

Platinum Energy Solutions, Inc. [Member]

Platinum Energy Solutions, Inc. [Member]

INOVA Rentals Corporation and INOVA Seismeic Rentals Inc. [Member]

INOVA Rentals Corporation and INOVA Seismeic Rentals Inc. [Member]

INOVA Rentals Corporation and INOVA Seismeic Rentals Inc. [Member]

Quattro Plant Limited [Member]

Quattro Plant Limited [Member]

Quattro Plant Limited [Member]

Quattro Plant Limited [Member]

Quattro Plant Limited [Member]

Hoegh Autoliners Shipping AS [Member]

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

Maximum [Member]

Minimum [Member]

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

Maximum [Member]

Minimum [Member]

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

EUR (€)

Accounts, Notes, Loans and Financing Receivable [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Credit loss reserve

$5,902,599

$2,940,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$3,412,087

'

'

'

'

'

($2,940,000)

($2,958,795)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Net investment in notes receivable

89,430,862

90,285,675

70,406,783

'

'

'

'

'

'

'

'

'

'

'

9,858,000

'

'

'

'

4,800,000

'

'

5,250,000

'

9,465,000

15,406,250

6,000,000

'

'

'

'

1,564,500

1,855,000

'

2,000,000

4,050,000

8,700,000

'

'

'

'

20,000,000

'

9,462,000

5,800,000

'

'

'

Interest rate (in hundredths)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

18.00%

'

'

'

'

13.00%

'

'

15.75%

'

14.00%

15.00%

'

14.50%

12.00%

'

'

12.75%

12.75%

'

14.00%

13.50%

'

9.00%

1.00%

'

'

15.00%

'

20.00%

20.00%

'

'

'

Term of note receivable

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'48 months

'

'

'

'

'48 months

'

'

'54 months

'

'

'60 months

'33 months

'

'

'

'

'57 months

'60 months

'

'66 months

'48 months

'48 months

'

'

'

'

'

'

'33 months

'33 months

'

'

'

Proceeds from note receivable

16,003,892

39,698,516

6,824,124

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Prepayment fees

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

108,750

'

'

122,000

'

'

'

'

'

'

'

'

'

'

'

36,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Loss on prepayment on loan

3,430,882

2,636,066

620,000

'

'

'

'

'

'

'

'

'

'

'

'

280,000

620,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Finance income

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

84,000

'

'

635,000

'

'

'

'

'

145,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Term loan maturity date

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

15-Jul-14

'

'

'

'

'

'

1-Sep-16

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1-Aug-14

'

'

'

28-Feb-13

'

'

Ownership interest, percentage (in hundredths)

'

'

'

15.00%

45.00%

38.00%

75.00%

60.00%

25.00%

55.00%

58.00%

4.00%

10.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

42.62%

'

'

'

'

'

40.20%

20.00%

Contributed capital

186,047,883

194,053,315

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Warrants expiration date

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

5-Dec-22

'

'

'

'

'

'

'

'

'

'

'

'

Common stock purchase percentage (in hundredths)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

0.05%

'

'

'

'

'

'

'

'

'

'

'

'

Backleveraged Note Receivable

185,275,365

200,660,283

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Proceeds from prepayment of loan

'

'

'

'

'

'

'

'

'

'

'

'

'

5,700,000

'

'

'

'

2,135,000

'

'

4,283,000

'

'

'

'

'

'

'

'

'

'

'

346,000

'

'

'

'

'

1,368,000

'

'

713,000

'

'

'

'

'

Carrying amount of loan receivable

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$4,685,175

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$6,831,000

'

'

'

'

'

'

'

Net_Investment_in_Notes_Receiv3

Net Investment in Notes Receivable (Reconciliation) (Details 2) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Net investment in notes receivable [Abstract]	'	'	'
Principal outstanding	$91,113,235	$87,750,115	'
Initial direct costs	5,713,226	7,291,683	'
Deferred fees	-1,493,000	-1,816,123	'
Credit loss reserve	-5,902,599	-2,940,000	'
Net investment in notes receivable	$89,430,862	$90,285,675	$70,406,783

Net_Investment_in_Finance_Leas2

Net Investment in Finance Leases (Narratives) (Details) (USD $)

12 Months Ended

0 Months Ended

0 Months Ended

1 Months Ended

0 Months Ended

1 Months Ended

0 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Mar. 04, 2014

Apr. 02, 2013

Feb. 15, 2013

Mar. 29, 2011

Feb. 28, 2014

Sep. 29, 2010

Apr. 02, 2013

Feb. 15, 2013

Apr. 01, 2010

Feb. 28, 2013

Jun. 09, 2011

Feb. 28, 2011

Feb. 25, 2010

Sep. 30, 2009

Aug. 11, 2011

Aug. 11, 2011

Jun. 21, 2011

Sep. 29, 2010

Global Crossing Telecommunications Inc. [Member]

Geden Holdings [Member]

ICON ECI Fund Fifteen L P [Member]

ICON ECI Fund Fifteen L P [Member]

Telecommunication Equipment [Member]

Telecommunication Equipment [Member]

Telecommunication Equipment [Member]

Telecommunication Equipment [Member]

Telecommunication Equipment [Member]

Telecommunication Equipment [Member]

Telecommunication Equipment [Member]

Telecommunication Equipment [Member]

Crude Oil Tanker [Member]

Marine Supermax Bulk Carrier Vessels [Member]

Global Crossing Telecommunications Inc. [Member]

Global Crossing Telecommunications Inc. [Member]

Global Crossing Telecommunications Inc. [Member]

Global Crossing Telecommunications Inc. [Member]

Global Crossing Telecommunications Inc. [Member]

Global Crossing Telecommunications Inc. [Member]

ICON ECI Fund Fifteen L P [Member]

Geden Holdings [Member]

Geden Holdings [Member]

Global Crossing Telecommunications Inc. [Member]

Vessels

Capital Leased Assets [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Purchase of equipment

$0

$0

$79,564,939

'

'

'

'

$1,423,000

$23,450,000

'

'

'

($642,000)

$6,359,000

$8,452,000

$4,300,000

$5,323,000

'

'

$16,000,000

'

Lease Term Period

'

'

'

'

'

'

'

'

'

'

'

'

'

'36 months

'36 months

'36 months

'36 months

'

'

'5 years

'7 years

Ownership interest, percentage (in hundredths)

'

'

'

15.00%

45.00%

38.00%

75.00%

'

'

55.00%

58.00%

90.92%

'

100.00%

'

'

'

70.80%

29.20%

'

'

Capital contributed to joint venture

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1,836,000

'

'

Number of vessels purchased

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2

Aggregate value of equipment purchased

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

67,000,000

Non-recourse loan amount

0

0

172,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

44,000,000

43,550,000

Non-recourse funded amount

$0

$0

$9,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$9,000,000

'

Net_Investment_in_Finance_Leas3

Net Investment in Finance Leases (Finance leases reconciliation) (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Net Investment in Finance Leases [Abstract]	'	'	'
Minimum rents receivable	$173,278,436	$188,100,132	'
Estimated residual values	2,217,587	2,859,529	'
Initial direct costs	1,877,918	2,538,602	'
Unearned income	-43,574,573	-53,226,094	'
Net investment in finance leases	133,799,368	140,272,169	145,974,532
Proceeds from Sale of Property, Plant and Equipment [Abstract]	'	'	'
Proceeds from sale of equipment	$641,942	$2,043,031	$0

Net_Investment_in_Finance_Leas4

Net Investment in Finance Leases (Minimum annual amount due) (Details) (USD $)	Dec. 31, 2013
Non-cancelable minimum annual amounts due on investment in finance leases [Abstract]	'
2014	$28,830,436
2015	17,155,000
2016	76,922,000
2017	50,371,000
2018	0
Total	$173,278,436

Leased_Equipment_at_Cost_Narra

Leased Equipment at Cost (Narratives) (Details 1) (USD $)

12 Months Ended

0 Months Ended

1 Months Ended

1 Months Ended

0 Months Ended

1 Months Ended

1 Months Ended

0 Months Ended

1 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Mar. 04, 2014

Apr. 02, 2013

Feb. 15, 2013

Mar. 29, 2011

Feb. 28, 2014

Sep. 30, 2012

Mar. 04, 2014

Mar. 29, 2011

Apr. 02, 2013

Feb. 15, 2013

Feb. 15, 2013

Apr. 01, 2010

Feb. 28, 2013

Jun. 09, 2011

Nov. 30, 2012

Sep. 30, 2012

Feb. 28, 2011

Feb. 25, 2010

Sep. 30, 2009

Aug. 11, 2011

Aug. 11, 2011

Oct. 19, 2012

Nov. 12, 2009

13-May-10

Mar. 09, 2010

Mar. 29, 2011

Mar. 29, 2011

Global Crossing Telecommunications Inc. [Member]

Global Crossing Telecommunications Inc. [Member]

ICON Leasing Fund Twelve LLC [Member]

ICON Leasing Fund Twelve LLC [Member]

ICON ECI Fund Fifteen L P [Member]

ICON ECI Fund Fifteen L P [Member]

ICON ECI Partners L.P. [Member]

Telecommunications Equipment [Member]

Telecommunications Equipment [Member]

Telecommunications Equipment [Member]

Telecommunications Equipment [Member]

Telecommunications Equipment [Member]

Telecommunications Equipment [Member]

Telecommunications Equipment [Member]

Telecommunications Equipment [Member]

Telecommunications Equipment [Member]

Telecommunications Equipment [Member]

Motor Coaches [Member]

Motor Coaches [Member]

Motor Coaches [Member]

Motor Coaches [Member]

Aframax Tankers [Member]

VLCCs [Member]

Global Crossing Telecommunications Inc. [Member]

Global Crossing Telecommunications Inc. [Member]

Global Crossing Telecommunications Inc. [Member]

Global Crossing Telecommunications Inc. [Member]

Global Crossing Telecommunications Inc. [Member]

Global Crossing Telecommunications Inc. [Member]

Global Crossing Telecommunications Inc. [Member]

Global Crossing Telecommunications Inc. [Member]

ICON ECI Fund Fifteen L P [Member]

Coaches

Global Crossing Telecommunications Inc. [Member]

Dillon's Bus Service Inc. [Member]

Dillon's Bus Service Inc. [Member]

Coaches

Coaches

Global Crossing Telecommunications Inc. [Member]

Coaches

Leased Equipment at Cost [Abstract]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Depreciation

$15,369,952

$17,069,071

$14,185,603

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Property, Plant and Equipment [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Purchase of equipment

0

0

79,564,939

'

'

'

'

1,423,000

'

'

'

'

'

'

'

-642,000

6,359,000

'

'

8,452,000

4,300,000

5,323,000

'

'

'

2,136,000

5,900,000

4,500,000

13,000,000

72,000,000

Lease term period

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'36 months

'

'

'36 months

'36 months

'36 months

'

'

'

'36 months

'60 months

'

'3 years

'10 years

Noncontrolling interest sold (in hundredths)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

9.08%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Noncontrolling interest ownership sold amount

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Ownership interest, percentage (in hundredths)

'

'

'

15.00%

45.00%

38.00%

75.00%

'

'

60.00%

25.00%

55.00%

58.00%

4.00%

90.92%

'

100.00%

'

'

'

'

'

70.80%

29.20%

'

'

'

'

'

'

Proceeds from sale of equipment

641,942

2,043,031

0

'

'

'

'

'

1,492,000

'

'

'

'

'

'

'

'

427,000

1,492,000

'

'

'

'

'

551,000

'

'

'

'

'

Equipment purchased

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

15

2

2

Number of equipments sold

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2

'

'

'

'

'

Non-recourse funded amount

$0

$0

$9,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$9,000,000

$55,000,000

Leased_Equipment_at_Cost_Lease

Leased Equipment at Cost (Lease equipment reconciliation) (Details 2) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Leased equipment at cost [Abstract]	'	'	'
Leased equipment at cost	$190,935,209	$190,935,209	'
Less: accumulated depreciation	44,364,515	28,994,563	'
Leased equipment at cost, less accumulated depreciation	146,570,694	161,940,646	181,110,196
Packaging Equipment [Member]	'	'	'
Leased equipment at cost [Abstract]	'	'	'
Leased equipment at cost	6,535,061	6,535,061	'
Motor Coaches [Member]	'	'	'
Leased equipment at cost [Abstract]	'	'	'
Leased equipment at cost	9,795,148	9,795,148	'
Marine - Crude Oil Tankers [Member]	'	'	'
Leased equipment at cost [Abstract]	'	'	'
Leased equipment at cost	$174,605,000	$174,605,000	'

Leased_Equipment_at_Cost_Minim

Leased Equipment at Cost (Minimum future rentals) (Details 3) (USD $)	Dec. 31, 2013
Annual minimum future rentals receivable [Abstract]	'
2014	$22,054,926
2015	18,997,424
2016	19,010,144
2017	18,751,854
2018	18,855,170
Thereafter	40,809,820
Total	$138,479,338

Investments_in_Joint_Ventures_

Investments in Joint Ventures (Details) (USD $)

12 Months Ended

0 Months Ended

1 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Mar. 04, 2014

Jul. 19, 2013

Apr. 02, 2013

Feb. 15, 2013

Mar. 29, 2011

Jun. 04, 2012

Dec. 19, 2011

Dec. 30, 2013

Dec. 20, 2011

Joint Venture Four [Member]

Joint Venture Four [Member]

Joint Venture Four [Member]

Joint Venture Four [Member]

Schedule of Equity Method Investments [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

Purchase of equipment

$0

$0

$79,564,939

'

'

'

'

'

'

'

'

'

Amount financed through non-recourse long-term debt

'

'

'

'

'

'

'

'

17,500,000

'

'

'

Investment in joint ventures

7,977,988

4,797,315

1,050,000

'

'

'

'

'

'

'

'

'

Ownership interest, percentage (in hundredths)

'

'

'

15.00%

'

45.00%

38.00%

75.00%

'

'

'

'

Ownership interest after contribution (in hundredths)

50.00%

'

'

'

'

'

'

'

'

'

'

'

Investment in note receivable from joint venture

0

0

2,800,000

'

'

'

'

'

'

'

'

'

Distributions received from joint ventures in excess of profits

3,174,402

240,221

3,817,746

'

'

'

'

'

'

'

'

'

Purchase price of vessel purchased, description

'

'

'

'

'

'

'

'

'24,869,000

'The purchase price of the vessel was to be the lesser of $25,000,000 and the fair market value of the vessel as determined before the vessel's delivery date.

'

'

Amount of purchase price funded by joint venture

'

'

'

'

3,606,000

4,361,000

'

'

'

'

'

9,000,000

Non-recourse long-term debt

185,275,365

200,660,283

'

'

'

'

'

'

'

'

'

'

Notes payable to joint venture

'

'

'

'

'

'

'

'

'

'

3,862,916

'

Purchase of equipment

0

0

79,564,939

'

'

'

'

'

'

'

'

'

Investment in joint ventures

$7,977,988

$4,797,315

$1,050,000

'

'

'

'

'

'

'

'

'

Investments_in_Joint_Ventures_1

Investments in Joint Ventures (Ownership interest) (Details)	Mar. 04, 2014	Apr. 02, 2013	Feb. 15, 2013	Mar. 29, 2011
Investments in Joint Ventures [Abstract]	'	'	'	'
Ownership interest, percentage (in hundredths)	15.00%	45.00%	38.00%	75.00%

NonRecourse_LongTerm_Debt_Deta

Non-Recourse Long-Term Debt (Details) (USD $)

12 Months Ended

0 Months Ended

1 Months Ended

1 Months Ended

0 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Apr. 05, 2011

Dec. 31, 2013

Mar. 29, 2011

Oct. 01, 2010

Dec. 31, 2010

Mar. 29, 2011

Mar. 29, 2011

Jun. 21, 2011

Oct. 31, 2013

AET Vessels Loan [Member]

AET Vessels Loan [Member]

AET Vessels Loan [Member]

Marine - Supermax Bulk Carrier Vessels [Member]

Marine - Supermax Bulk Carrier Vessels [Member]

Aframax Tankers [Member]

VLCCs [Member]

Crude Oil Tanker [Member]

Cenveo [Member]

Debt Instrument [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

Non-recourse long-term debt

$185,275,365

$200,660,283

'

$22,000,000

'

$128,000,000

$43,500,000

'

$18,000,000

$110,000,000

$44,000,000

$5,850,000

Maturity date of non-recourse long term debt

'

'

'

'

'

'

30-Sep-17

'

29-Mar-14

29-Mar-21

'

1-Oct-18

Variable interest rate basis

'

'

'

'

'

'

'LIBOR

'

'

'

'

'LIBOR

Basis spread (in hundredths)

'

'

'

'

'

'

3.85%

'

'

'

'

6.50%

Fixed interest rate (in hundredths)

'

'

'

12.00%

'

'

4.98%

'

3.31%

3.31%

3.50%

'

Fixed interest rate pursuant to swap agreement (in hundredths)

'

'

'

'

'

'

'

'

4.56%

6.34%

5.24%

'

Fixed interest rate term

'

'

'

'

'

'

'4 years

'

'

'

'

'

Term of the loan

'

'

'

'60 months

'

'

'

'

'

'

'5 years

'

Capitalization of debt financing costs

2,534,141

3,335,481

'

'

'

'

'

653,000

'

'

'

'

Additional fixed interest rate term

'

'

'

'12 months

'

'

'

'

'

'

'

'

Additional interest expense

858,340

975,887

729,195

'

'

'

'

'

'

'

'

'

Amount of AET's Cash that's restricted

'

'

'

'

$8,460,964

'

'

'

'

'

'

'

NonRecourse_LongTerm_Debt_Aggr

Non-Recourse Long-Term Debt (Aggregate maturities of long term debt) (Details 2) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Aggregate Maturities of Non-Recourse Long-Term Debt [Abstract]	'	'
2014	$42,342,287	'
2015	16,763,668	'
2016	44,593,668	'
2017	31,969,492	'
2018	10,906,250	'
Thereafter	38,700,000	'
Total	$185,275,365	$200,660,283

Revolving_Line_of_Credit_Recou1

Revolving Line of Credit, Recourse (Details) (Line of Credit [Member], USD $)	12 Months Ended
	Dec. 31, 2013	10-May-11
	NumberOfAdvances
Line of Credit [Member]	'	'
Line of Credit Facility [Line Items]	'	'
Maximum borrowing capacity	'	$15,000,000
Available borrowing capacity	$11,096,813	'
Line of credit expiration date	31-Mar-15	'
Number of separate non-prime rate advances	5	'
Line Of Credit Facility Interest Rate Description	'LIBOR	'
Basis spread (in hundredths)	2.50%	'
Minimum interest rate (in hundredths)	4.00%	'
Commitment fee (in hundredths)	0.50%	'

Transactions_with_Related_Part2

Transactions with Related Parties (Details) (USD $)	12 Months Ended
	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011
Related Party Transaction [Line Items]	'		'		'
Cash distributions	$21,014,034		$21,666,273		$25,225,725
General Partner's interest in net income (loss)	129,477		127,585		13,878
Fees and other expenses paid or accrued [Abstract]	'		'		'
Organizational and offering expenses reimbursements	0		0		1,124,718
Management fees	1,908,614		3,205,434		1,943,217
Administrative expense reimbursements	2,393,312		4,029,397		5,241,199
Total	5,851,975		11,186,205		18,365,697
Due to General Partner and affiliates	522,643		28,617		'
Note receivable from joint venture	2,575,278		2,442,457		2,800,000
Accrued interest	29,938		28,394		'
Interest income relating to the note receivable from the joint venture	396,770		404,530		17,189
ICON Capital, LLC [Member]	'		'		'
Fees and other expenses paid or accrued [Abstract]	'		'		'
Organizational and offering expenses reimbursements	0	[1]	0	[1]	273,438	[1]
Acquisition fees	1,550,049	[2]	3,951,374	[2]	9,030,609	[2]
Management fees	1,908,614	[3]	3,205,434	[3]	1,943,217	[3]
Administrative expense reimbursements	2,393,312	[3]	4,029,397	[3]	5,241,199	[3]
ICON Securities, LLC [Member]	'		'		'
Fees and other expenses paid or accrued [Abstract]	'		'		'
Dealer-manager fees	0	[4]	0	[4]	1,877,234	[4]
General Partner [Member]	'		'		'
Related Party Transaction [Line Items]	'		'		'
Cash distributions	209,148		209,155		191,790
General Partner's interest in net income (loss)	$129,477		$127,585		$13,878
[1]	Amount capitalized and amortized to partners' equity.
[2]	Amount capitalized and amortized to operations.
[3]	Amount charged directly to operations.
[4]	Amount charged directly to partners' equity.

Transactions_with_Related_Part3

Transactions with Related Parties (Narratives) (Details 1)	12 Months Ended
	Dec. 31, 2013
Transactions with Related Parties [Abstract]	'
Percentage of underwriting fee from gross proceeds (in hundredths)	3.00%
Annual management fee as percentage of gross periodic payments due (in hundredths)	3.50%
Acquisition fees as percentage of purchase price of capital assets (in hundredths)	2.50%
Organizational and offering expenses reimbursement as percentage of gross offering proceeds (in hundredths)	1.44%
Percentage of interest in Partnership's held by General Partner (in hundredths)	1.00%

Derivative_Financial_Instrumen2

Derivative Financial Instruments (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Derivative [Line Items]	'	'	'
Derivative instruments liabilities	$6,281,705	$11,395,234	'
(Gain) loss on derivative financial instruments	-1,521,687	4,478,985	12,557,138
Termination value of derivatives in a liability position	6,466,750	12,202,772	'
Interest Rate Swap [Member] | Derivatives Not Designated as Hedging Instruments [Member]	'	'	'
Derivative [Line Items]	'	'	'
Number of interest rate swaps	5	5	'
Notional amount	127,175,000	144,615,000	'
(Gain) loss on derivative financial instruments	-1,514,319	4,478,985	'
Interest Rate Swap [Member] | Derivatives Not Designated as Hedging Instruments [Member] | Derivative Financial Instruments [Member]	'	'	'
Derivative [Line Items]	'	'	'
Derivative instruments liabilities	6,281,705	11,395,234	'
(Gain) loss on derivative financial instruments	'	12,557,138	'
Warrant [Member] | Derivatives Not Designated as Hedging Instruments [Member]	'	'	'
Derivative [Line Items]	'	'	'
(Gain) loss on derivative financial instruments	-7,368	'	'
Warrant [Member] | Derivatives Not Designated as Hedging Instruments [Member] | Other Assets [Member]	'	'	'
Derivative [Line Items]	'	'	'
Derivative instruments assets	$60,525	$53,156	'

Fair_Value_Measurements_Detail

Fair Value Measurements (Details) (Recurring [Member], USD $)	Dec. 31, 2013	Dec. 31, 2012
Financial Liabilities Measured At Fair Value on a Recurring Basis [Line Items]	'	'
Derivative financial instruments liabilities	$6,281,705	$11,395,234
Warrant [Member]	'	'
Financial Liabilities Measured At Fair Value on a Recurring Basis [Line Items]	'	'
Derivative financial instruments assets	60,525	53,156
Level 1 [Member]	'	'
Financial Liabilities Measured At Fair Value on a Recurring Basis [Line Items]	'	'
Derivative financial instruments liabilities	0	0
Level 1 [Member] | Warrant [Member]	'	'
Financial Liabilities Measured At Fair Value on a Recurring Basis [Line Items]	'	'
Derivative financial instruments assets	0	0
Level 2 [Member]	'	'
Financial Liabilities Measured At Fair Value on a Recurring Basis [Line Items]	'	'
Derivative financial instruments liabilities	6,281,705	11,395,234
Level 2 [Member] | Warrant [Member]	'	'
Financial Liabilities Measured At Fair Value on a Recurring Basis [Line Items]	'	'
Derivative financial instruments assets	0	0
Level 3 [Member]	'	'
Financial Liabilities Measured At Fair Value on a Recurring Basis [Line Items]	'	'
Derivative financial instruments liabilities	0	0
Level 3 [Member] | Warrant [Member]	'	'
Financial Liabilities Measured At Fair Value on a Recurring Basis [Line Items]	'	'
Derivative financial instruments assets	$60,525	$53,156

Fair_Value_Measurements_Fair_v

Fair Value Measurements, Fair value on nonrecurring basis (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Credit losses	$5,902,599	$2,940,000
Carrying Amount [Member]	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Net investment in note receivable	87,785,914	'
Fair Value [Member] | Level 3 [Member]	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Net investment in note receivable	87,922,693	'
Nonrecurring [Member]	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Credit losses	2,943,804	2,976,066
Nonrecurring [Member] | Carrying Amount [Member]	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Net investment in note receivable	4,685,175	773,031
Nonrecurring [Member] | Fair Value [Member] | Level 1 [Member]	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Net investment in note receivable	0	0
Nonrecurring [Member] | Fair Value [Member] | Level 2 [Member]	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Net investment in note receivable	0	0
Nonrecurring [Member] | Fair Value [Member] | Level 3 [Member]	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Net investment in note receivable	$5,660,070	$4,560,000

Fair_Value_Measurements_FV_of_

Fair Value Measurements (FV of Assets and Liabilities) (Details 2) (USD $)	Dec. 31, 2013
Maximum [Member]	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'
Fixed rate notes receivable discounted rate (in hundredths)	15.50%
Fixed rate non-recourse long-term debt and other liabilities discounted rates (in hundredths)	12.00%
Minimum [Member]	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'
Fixed rate notes receivable discounted rate (in hundredths)	12.00%
Fixed rate non-recourse long-term debt and other liabilities discounted rates (in hundredths)	5.25%
Carrying Amount [Member]	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'
Principal outstanding on fixed rate notes receivable	87,785,914
Principal outstanding on fixed rate non-recourse long term debt	52,416,115
Other liabilities	7,895,318
Fair Value [Member] | Level 3 [Member]	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'
Principal outstanding on fixed rate notes receivable	87,922,693
Principal outstanding on fixed rate non-recourse long term debt	53,250,667
Other liabilities	7,930,974

Concentrations_of_Risk_Details

Concentrations of Risk (Details)	Dec. 30, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2012
	NumberOfRisks	Rental and Finance Income [Member]	Rental and Finance Income [Member]	Rental and Finance Income [Member]	Total Assets [Member]	Total Assets [Member]	Total Liabilities [Member]	Total Liabilities [Member]
		NumberOfLessee	NumberOfLessee	NumberOfLessee	NumberOfLessee	NumberOfLessee	NumberOfLessee	NumberOfLessee
Concentration Risk [Line Items]	'	'	'	'	'	'	'	'
Number of significant types of economic risk	2	'	'	'	'	'	'	'
Number of lessees	'	1	2	2	2	2	1	1
Percentage of Partnership's rental and finance income (in hundredths)	'	69.70%	66.80%	66.90%	65.20%	65.20%	76.20%	79.80%

Geographic_Information_Revenue

Geographic Information (Revenue) (Details) (USD $)	12 Months Ended
	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011
Revenue [Abstract]	'		'		'
Finance income	$19,694,870		$27,572,861		$19,785,844
Rental income	28,846,398		31,089,039		25,458,743
Income from investments in joint ventures	1,393,023		-18,175		1,353,427
Vessels [Member]	'		'		'
Revenue [Abstract]	'		'		'
Finance income	10,649,871	[1]	15,945,873	[1]	12,810,268	[1]
Rental income	25,673,721	[1]	25,673,720	[1]	19,469,055	[1]
Income from investments in joint ventures	1,393,023	[1]	-18,175	[1]	0	[1]
North America [Member]	'		'		'
Revenue [Abstract]	'		'		'
Finance income	6,081,186		8,799,166		5,984,920
Rental income	3,172,677		5,415,319		5,989,688
Income from investments in joint ventures	0		0		1,353,427
Europe [Member]	'		'		'
Revenue [Abstract]	'		'		'
Finance income	0		258,788		617,278
Rental income	0		0		0
Income from investments in joint ventures	0		0		0
Asia [Member]	'		'		'
Revenue [Abstract]	'		'		'
Finance income	2,963,813		2,569,034		373,378
Rental income	0		0		0
Income from investments in joint ventures	$0		$0		$0
[1]	Vessels are generally free to trade worldwide.

Geographic_Information_Assets_

Geographic Information (Assets) (Details 1) (USD $)	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011
Long-lived asset [Abstract]	'		'		'
Net investment in finance leases	$133,799,368		$140,272,169		$145,974,532
Leased equipment at cost	146,570,694		161,940,646		181,110,196
Net investment in notes receivable	89,430,862		90,285,675		70,406,783
Note receivable from joint venture	2,575,278		2,442,457		2,800,000
Investments in joint ventures	10,680,776		5,568,255		1,029,336
Vessels [Member]	'		'		'
Long-lived asset [Abstract]	'		'		'
Net investment in finance leases	130,731,080	[1]	131,865,925	[1]	132,676,065	[1]
Leased equipment at cost	136,804,707	[1]	150,508,741	[1]	164,212,775	[1]
Net investment in notes receivable	17,362,366	[1]	15,231,088	[1]	15,460,513	[1]
Note receivable from joint venture	2,575,278	[1]	2,442,457	[1]	2,800,000	[1]
Investments in joint ventures	10,033,221	[1]	5,568,255	[1]	1,029,336	[1]
North America [Member]	'		'		'
Long-lived asset [Abstract]	'		'		'
Net investment in finance leases	3,068,288		8,406,244		13,298,467
Leased equipment at cost	9,765,987		11,431,905		16,897,421
Net investment in notes receivable	44,467,551		50,200,480		29,023,971
Note receivable from joint venture	0		0		0
Investments in joint ventures	647,555		0		0
Europe [Member]	'		'		'
Long-lived asset [Abstract]	'		'		'
Net investment in finance leases	0		0		0
Leased equipment at cost	0		0		0
Net investment in notes receivable	0		0		2,291,360
Note receivable from joint venture	0		0		0
Investments in joint ventures	0		0		0
Asia [Member]	'		'		'
Long-lived asset [Abstract]	'		'		'
Net investment in finance leases	0		0		0
Leased equipment at cost	0		0		0
Net investment in notes receivable	27,600,945		24,854,107		23,630,939
Note receivable from joint venture	0		0		0
Investments in joint ventures	$0		$0		$0
[1]	Vessels are generally free to trade worldwide.

Commitments_and_Contingencies_

Commitments and Contingencies (Details) (USD $)	0 Months Ended
	Sep. 27, 2010	Dec. 31, 2013	Dec. 31, 2012
Commitments and Contingencies [Abstract]	'	'	'
Loan to SE	$46,000,000	'	'
Restricted cash	'	$10,860,964	$6,838,606

Subsequent_Events_Details

Subsequent Events (Details) (USD $)

12 Months Ended

0 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Mar. 04, 2014

Apr. 02, 2013

Feb. 15, 2013

Mar. 29, 2011

Mar. 04, 2014

Mar. 04, 2014

Feb. 15, 2013

Mar. 04, 2014

Mar. 04, 2014

Mar. 29, 2011

Blackhawk Mining LLC [Member]

Fund Fifteen [Member]

ICON ECI Partners L.P. [Member]

ICON ECI Fund Sixteen [Member]

ICON Leasing Fund Twelve LLC [Member]

ICON Leasing Fund Twelve LLC [Member]

Subsequent Event [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

Payments to Acquire Property, Plant, and Equipment

$0

$0

$79,564,939

'

'

'

'

$17,860,000

'

'

'

'

'

Amount financed through non recourse long term debt

'

'

'

'

'

'

'

$7,500,000

'

'

'

'

'

Lease Term Period

'

'

'

'

'

'

'

'48 months

'

'

'

'

'

Ownership interest, percentage (in hundredths)

'

'

'

15.00%

45.00%

38.00%

75.00%

'

15.00%

4.00%

10.00%

60.00%

25.00%

Selected_Quarterly_Financial_D2

Selected Quarterly Financial Data (unaudited) (Details) (USD $)	3 Months Ended												12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2011	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Summary of selected financial data by quarter [Abstract]	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'
Total revenue	$14,921,132	$14,721,820	$14,469,354	$14,630,438	$14,921,132	$14,721,820	$14,469,354	$14,630,438	$14,114,441	$14,783,503	$12,241,643	$5,657,526	$50,233,891	$58,742,744	$46,797,113
Net income (loss)	5,216,163	4,405,449	-1,588,257	5,692,294	5,216,163	4,405,449	-1,588,257	5,692,294	2,028,229	-1,700,484	-2,709,883	2,109,370	15,368,028	13,725,649	-272,768
Net income (loss) attributable to Fund Fourteen allocable to limited partners	$4,713,580	$4,171,450	($1,470,169)	$5,216,010	$4,713,580	$4,171,450	($1,470,169)	$5,216,010	$1,785,333	($626,627)	($1,832,459)	$2,047,677	$12,818,224	$12,630,871	$1,373,924
Weighted average number of limited partnership interests outstanding (in shares)	258,827	258,827	258,831	258,832	258,827	258,827	258,831	258,832	258,832	258,832	247,140	208,471	258,812	258,829	243,491
Net income (loss) attributable to Fund Fourteen per weighted average limited partnership interest (in dollars per share)	$18.21	$16.12	($5.68)	$20.15	$18.21	$16.12	($5.68)	$20.15	$6.90	($2.42)	($7.41)	$9.82	$49.53	$48.80	$5.64

Income_Tax_Reconciliation_unau2

Income Tax Reconciliation (unaudited) (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Income Tax Reconciliation (unaudited) [Abstract]	'	'	'
Partners' Capital	$186,047,883	$194,053,315	'
Partners' capital for federal income tax purposes	208,354,448	215,700,168	'
Reconciliation of net loss for income tax purposes [Abstract]	'	'	'
Net income attributable to Fund Fourteen per consolidated financial statements	12,947,701	12,758,456	1,387,802
Rental income	-645,493	1,850,848	-28,528
Depreciation and amortization	-682,164	-5,293,701	288,385
Tax (loss) gain from consolidated joint venture	-2,375,191	-1,228,640	16,694,669
Credit loss	-3,412,087	-2,976,066	-620,000
Other	-452,193	421,413	1,477,312
Net income (loss) for federal income tax purposes	$13,569,075	$22,071,844	$19,862,870

Schedule_II_Valuation_and_Qual1

Schedule II - Valuation and Qualifying Accounts (Details) (Allowance for credit losses [Member], USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012		Dec. 31, 2011
Allowance for credit losses [Member]	'	'		'
Schedule of Valuation and Qualifying Accounts [Abstract]	'	'		'
Balance at Beginning of Year	$2,940,000	$620,000		$0
Additions Charged to Costs and Expenses	2,962,599	2,940,000		620,000
Additions Charged to Notes Receivable	0	0		0
Deduction	0	-620,000	[1]	0
Balance at End of Year	$5,902,599	$2,940,000		$620,000
[1]	Represents reversal of credit loss reserve due to change in estimate and removal due to prepayment of term loan.