Arboretum Silverleaf Income Fund POS AM 3 Apr 17 Prospectus update (post-effective amendment) Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Dec. 31, 2016
Document And Entity Information
Entity Registrant Name	SQN Asset Income Fund V, L.P.
Entity Central Index Key	1,672,773
Document Type	S1
Document Period End Date	Dec. 31, 2016
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company

Balance Sheet

Balance Sheet	Dec. 31, 2016USD ($)
Assets:
Cash and cash equivalents	$ 1,180,918
Restricted Cash	70,200
Investments in finance leases, net	926,751
Investments in equipment subject to operating leases, net	318,703
Total Assets	2,496,572
Liabilities:
Accounts payable and accrued liabilities	90,602
Loan payable	1,000
Distributions payable to Limited Partners	40,088
Distributions payable to General Partner	401
Subscriptions received in advance	70,173
Deferred revenue	11,647
Total Liabilities	213,911
Member's/Partners' Equity:
Limited Partners	2,285,710
General Partner	(3,049)
Total Equity	2,282,661
Total Liabilities and Member's/Partners' Equity	2,496,572
SQN AIF V GP, LLC [Member]
Assets:
Cash and cash equivalents	1,180,918
Restricted Cash	70,200
Investments in finance leases, net	926,751
Investments in equipment subject to operating leases, net	318,703
Total Assets	2,496,572
Liabilities:
Accounts payable and accrued liabilities	90,602
Distributions payable to Limited Partners	40,088
Subscriptions received in advance	70,173
Deferred revenue	11,647
Total Liabilities	212,510
Member's/Partners' Equity:
Total Member's (Deficit) Equity	(1,648)
Non controlling interest in consolidated entity	2,285,710
Total Equity	2,284,062
Total Liabilities and Member's/Partners' Equity	$ 2,496,572

Statement of Operations

Statement of Operations - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2016
Revenue
Rental income		$ 18,171
Finance income		20,368
Other income		316
Total Revenue		38,855
Expenses
Management fees - Investment Manager		183,468
Depreciation		16,123
Professional fees		76,664
Administration expense		35,230
Other expense		2,030
Total Expenses		313,605
Net loss		(274,750)
Net loss attributable to the Partnership
Limited Partners		(272,002)
General Partner		(2,748)
Net loss attributable to the Partnership		$ (274,750)
Weighted average number of limited partnership interests outstanding		269,944.71
Net loss attributable to Limited Partners per weighted average number of limited partnership interests outstanding		$ (1.01)
SQN AIF V GP, LLC [Member]
Revenue
Rental income	$ 18,171
Finance income	20,368
Other income	316
Total Revenue	38,855
Expenses
Management fees - Investment Manager	183,468
Depreciation	16,123
Professional fees	76,664
Administration expense	35,320
Other expense	2,030
Total Expenses	313,605
Net loss	(274,750)
Net loss attributable to non-controlling interest in consolidated entity	(272,002)
Net loss attributable to the Member	$ (2,748)

Statement of Changes in Member'

Statement of Changes in Member's/Partners' Equity - USD ($)	SQN AIF V GP, LLC [Member]	Member's Equity [Member]	Non-controlling Interest [Member]	Limited Partnership Interests [Member]	Total	General Partner [Member]	Limited Partners [Member]
Balance at Jan. 07, 2016
Member's capital contributions	1,001,100	1,001,100
Partners' capital contributions	3,326,481		3,326,481
Offering expenses	(495,950)		(495,950)
Underwriting fees	(232,731)		(232,731)
Net loss	(274,750)	(2,748)	(272,002)
Distributions to partners	(40,088)		(40,088)
Member's distributions	(1,000,000)	(1,000,000)
Balance at Dec. 31, 2016	2,284,062	(1,648)	2,285,710	$ 332,548	$ 2,282,661	$ (3,049)	$ 2,285,710
Balance at Jan. 13, 2016
Partners' capital contributions				332,548	3,325,481	100
Offering expenses					(495,950)		(495,950)
Underwriting fees					(232,731)		(232,731)
Net loss					(274,750)	(2,748)	(272,002)
Distributions to partners					(40,489)	(401)	(40,088)
Balance at Dec. 31, 2016	$ 2,284,062	$ (1,648)	$ 2,285,710	$ 332,548	$ 2,282,661	$ (3,049)	$ 2,285,710

Statement of Cash Flows

Statement of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2016
Cash flows used in operating activities:
Net loss		$ (274,750)
Adjustments to reconcile net loss to net cash used in operating activities:
Finance income		(20,368)
Depreciation		16,123
Change in operating assets and liabilities:
Minimum rents receivable		75,499
Accounts payable and accrued liabilities		90,602
Deferred revenue		11,647
Net cash used in operating activities		(101,247)
Cash flows used in investing activities:
Purchase of finance leases		(981,882)
Purchase of equipment subject to operating leases		(334,826)
Net cash used in investing activities		(1,316,708)
Cash flows from financing activities:
Cash received from loan payable		1,000
Cash received from Limited Partner capital contributions		3,094,750
Cash received from General Partner capital contribution		100
Cash paid for underwriting fees		(1,000)
Cash paid for offering costs		(495,950)
Cash received from subscriptions received in advance		70,173
Net cash provided by financing activities		2,669,073
Net increase in cash and cash equivalents		1,251,118
Cash and cash equivalents, beginning of period
Cash and cash equivalents, end of period	$ 1,251,118	1,251,118
Supplemental disclosure of non-cash investing and financing activities:
Offering expenses paid by Investment Manager		495,950
Units issued as underwriting fee discount		231,731
Distributions payable to General Partner		401
Distributions payable to Limited Partners		40,088
SQN AIF V GP, LLC [Member]
Cash flows used in operating activities:
Net loss	(274,750)
Adjustments to reconcile net loss to net cash used in operating activities:
Finance income	(20,368)
Depreciation	16,123
Change in operating assets and liabilities:
Minimum rents receivable	75,499
Accounts payable and accrued liabilities	90,602
Deferred revenue	11,647
Net cash used in operating activities	(101,247)
Cash flows used in investing activities:
Purchase of finance leases	(981,882)
Purchase of equipment subject to operating leases	(334,826)
Net cash used in investing activities	(1,316,708)
Cash flows from financing activities:
Cash received from Member capital contributions	1,001,100
Cash received from Fund V Limited Partner capital contributions	3,094,750
Cash paid for Member distributions	(1,000,000)
Cash paid for underwriting fees	(1,000)
Cash paid for offering costs	(495,950)
Cash received from subscriptions received in advance	70,173
Net cash provided by financing activities	2,669,073
Net increase in cash and cash equivalents	1,251,018
Cash and cash equivalents, beginning of period
Cash and cash equivalents, end of period	1,251,018	$ 1,251,018
Supplemental disclosure of non-cash investing and financing activities:
Offering expenses paid by Investment Manager	495,950
Distributions payable to Limited Partners	$ 40,088

Organization and Nature of Oper

Organization and Nature of Operations	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2016
Organization and Nature of Operations		1. Organization and Nature of Operations Organization Nature of Operations The General Partner of the Partnership is SQN AIF V GP, LLC (the “General Partner”), a wholly-owned subsidiary of the Partnership’s Investment Manager. Both the Partnership’s General Partner and its Investment Manager are Delaware limited liability companies. The General Partner manages and controls the day to day activities and operations of the Partnership, pursuant to the terms of the Limited Partnership Agreement. The General Partner paid an aggregate capital contribution of $100 for a 1% interest in the Partnership’s income, losses and distributions. The Investment Manager makes all investment decisions and manages the investment portfolio of the Partnership. The Partnership’s income, losses and distributions are allocated 99% to the Limited Partners and 1% to the General Partner until the Limited Partners have received total distributions equal to their capital contributions plus an 8% per year, compounded annually, cumulative return on their capital contributions. After such time, all income, losses and distributable cash will be allocated 80% to the Limited Partners and 20% to the General Partner. The Partnership expects to conduct its activities for at least six years and divide the Partnership’s life into three distinct stages: (i) the Offering Period, (ii) the Operating Period and (iii) the Liquidation Period. The Offering Period began on August 11, 2016, will terminate no later than two years after that date, unless extended by the General Partner, from time to time, in its sole discretion, by up to an additional 12 months. The Operating Period commenced on October 3, 2016, the date of the Partnership’s initial closing, and will last for four years unless extended at the sole discretion of the General Partner. During the Operating Period, the Partnership will invest most of the net proceeds from its offering in business-essential, revenue-producing (or cost-saving) equipment, other physical assets with substantial economic lives and, in many cases, associated revenue streams and project financings. The Liquidation Period, which follows the conclusion of the Operating Period, is the period in which the Partnership will sell its assets in the ordinary course of business and will last two years, unless it is extended, at the sole discretion of the General Partner. The General Partner may extend the Offering Period, from time to time, in its sole discretion, by up to an additional 12 months. The General Partner may also extend the Operating Period and subsequent Liquidation Period in its sole discretion. SQN Securities, LLC (“Securities”), is a Delaware limited liability company, is affiliated with the General Partner. Securities will act initially as the selling agent for the offering of the Partnership’s units (“Units”). The units are offered on a “best efforts,” “minimum-maximum” basis. Unless extended by the General Partner, from time to time, in its sole discretion, for up to an additional 12 months, the offering will terminate on the date that is two years from the date of August 11, 2016. During the Operating Period, the Partnership plans to make quarterly distributions of cash to the Limited Partners, if, in the opinion of the Partnership’s Investment Manager, such distributions are in the Partnership’s best interests. Therefore, the amount and rate of cash distributions could vary and are not guaranteed. The targeted distribution rate is 6.0% annually, paid quarterly as 1.5%, of each Limited Partner’s capital contribution (pro-rated to the date of admission for each Limited Partner). On December 31, 2016, the Partnership declared and accrued its first quarterly distribution to its Limited Partners totaling $40,088 which resulted in a distributions payable to Limited Partners of $40,088 at December 31, 2016. The Partnership did not make a cash distribution to the General Partner during the period ended December 31, 2016 and accrued $401 for distributions due to the General Partner which resulted in distributions payable to the General Partner of $401 at December 31, 2016. From August 11, 2016 through December 31, 2016, the Partnership admitted 65 Limited Partners with total capital contributions of $3,325,481 resulting in the sale of 332,548.10 Units. The Partnership received cash contributions of $3,093,750 and applied $231,731 which would have otherwise been paid as sales commission to the purchase of 23,173.10 additional Units.
SQN AIF V GP, LLC [Member]
Organization and Nature of Operations	1. Organization and Nature of Operations Nature of business and operations The LLC was formed during January 2016, as a Delaware limited liability company. The LLC manages and controls the business affairs of the Managed Fund, including, but not limited to, the investments that the Managed Fund makes, pursuant to the terms of the Managed Fund’s limited partnership agreement. The Managed Fund filed a registration statement (Form S-1) with the Securities and Exchange Commission on May 26, 2016 which became effective on August 11, 2016. The Managed Fund operates as a publicly registered equipment leasing and finance fund for the purpose of investing in a diverse pool of business-essential equipment and other physical assets. The LLC is entitled to 1% of the Managed Fund’s profits, losses, cash distributions and liquidation proceeds. The LLC also has a promotional interest in the Managed Fund equal to 20% of all distributed distributable cash after the Managed Fund has provided a return to its limited partners (“Limited Partners”) of their respective capital contributions plus an 8% per annum, cumulative return, compounded annually on their capital contributions. The LLC paid an aggregate capital contribution of $100 for a 1% interest in the Managed Fund’s income, losses and distributions. Advisors makes all investment decisions and manages the investment portfolio of the Managed Fund. The principal investment strategy of the Managed Fund is to invest in business-essential, revenue-producing (or cost-saving) equipment or other physical assets with high in-place value and long, relative to the investment term, economic life. The Managed Fund executes its investment strategy by making investments in equipment already subject to lease or originating equipment leases and loans in such equipment, which will include: (i) purchasing equipment and leasing it to third-party end users; (ii) providing equipment and other asset financings; (iii) acquiring equipment subject to lease; and (iv) acquiring ownership rights (residual value interests) in leased equipment at lease expiration. From time to time, the Managed Fund may also purchase equipment and sell it directly to its leasing customers. The Managed Fund may use other investment structures that Advisors believes will provide the Managed Fund with an appropriate level of security, collateralization, and flexibility to optimize its return on its investment while protecting against downside risk. In many cases, the structure will include the Managed Fund holding title to or a priority or controlling position in the equipment or other asset. The Managed Fund’s income, losses and distributions are allocated 99% to the Limited Partners and 1% to the General Partner until the Limited Partners have received total distributions equal to their capital contributions plus an 8% per year, compounded annually, cumulative return on their capital contributions. After such time, all income, losses and distributable cash will be allocated 80% to the Limited Partners and 20% to the General Partner. The Managed Fund expects to conduct its activities for at least six years and divide the Managed Fund’s life into three distinct stages: (i) the Offering Period, (ii) the Operating Period and (iii) the Liquidation Period. The Offering Period began on August 11, 2016, will terminate no later than two years after that date, unless extended by the General Partner, from time to time, in its sole discretion, by up to an additional 12 months. The Operating Period commenced on October 3, 2016, the date of the Managed Fund’s initial closing, and will last for four years unless extended at the sole discretion of the General Partner. During the Operating Period, the Managed Fund will invest most of the net proceeds from its offering in business-essential, revenue-producing (or cost-saving) equipment, other physical assets with substantial economic lives and, in many cases, associated revenue streams and project financings. The Liquidation Period, which follows the conclusion of the Operating Period, is the period in which the Partnership will sell its assets in the ordinary course of business and will last two years, unless it is extended, at the sole discretion of the General Partner. The General Partner may extend the Offering Period, from time to time, in its sole discretion, by up to an additional 12 months. The General Partner may also extend the Operating Period and subsequent Liquidation Period in its sole discretion. SQN Securities, LLC (“Securities”), a Delaware limited liability company, is affiliated with the General Partner. Securities will act initially as the selling agent for the offering of the units of the Managed Fund (the “Units”). The Units are offered on a “best efforts,” “minimum-maximum” basis. Unless extended by the General Partner, from time to time, in its sole discretion, for up to an additional 12 months, the offering will terminate on the date that is two years from the date of August 11, 2016. During the Operating Period, the Managed Fund plans to make quarterly distributions of cash to the Limited Partners, if, in the opinion of the Managed Fund’s Investment Manager, such distributions are in the Managed Fund’s best interests. Therefore, the amount and rate of cash distributions could vary and are not guaranteed. The targeted distribution rate is 6.0% annually, paid quarterly as 1.5%, of each Limited Partner’s capital contribution (pro-rated to the date of admission for each Limited Partner). On December 31, 2016, the Managed Fund declared and accrued its first quarterly distribution to its Limited Partners totaling $40,088 which resulted in a distributions payable to Limited Partners of $40,088 at December 31, 2016. From August 11, 2016 through December 31, 2016, the Managed Fund admitted 65 Limited Partners with total capital contributions of $3,325,481 resulting in the sale of 332,548.10 Units. The Managed Fund received cash contributions of $3,093,750 and applied $231,731 which would have otherwise been paid as sales commission to the purchase of 23,173.10 additional Units.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2016
Summary of Significant Accounting Policies		2. Summary of Significant Accounting Policies Basis of Presentation Use of Estimates Cash and Cash Equivalents The Partnership’s cash and cash equivalents are held principally at one financial institution and at times may exceed federally insured limits. The Partnership has placed these funds in a full service commercial financial institution in order to minimize risk relating to exceeding insured limits. Restricted Cash Credit Risk Asset Impairments Lease Classification and Revenue Recognition The Partnership leases equipment to third parties and each such lease may be classified as either a finance lease or an operating lease. Initial direct costs are capitalized and amortized over the term of the related lease for a finance lease. For an operating lease, initial direct costs are included as a component of the cost of the equipment and depreciated. For finance leases, the Partnership records, at lease inception, the total minimum lease payments receivable from the lessee, the estimated unguaranteed residual value of the equipment upon lease termination, the initial direct costs, if any, related to the lease and the related 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 the straight line basis over the lease term. Billed and uncollected operating lease receivables will be included in accounts receivable. Accounts receivable are stated at their estimated net realizable value. Rental income received in advance is the difference between the timing of the cash payments and the income recognized on the straight line basis. The investment committee of the Investment Manager approves each new equipment lease, financing transaction, and lease acquisition. As part of this process it determines the unguaranteed residual value, if any, to be used once the acquisition has been approved. The factors considered in determining the unguaranteed residual value include, but are not limited to, the creditworthiness of the potential lessee, the type of equipment being considered, how the equipment is integrated into the potential lessees’ business, the length of the lease the industry in which the potential lessee operates and the secondary market value of the equipment. Unguaranteed residual values are reviewed for impairment in accordance with the Partnership’s policy relating to impairment review. The residual value assumes, among other things, that the asset will be 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. Finance Lease Receivables and Allowance for Doubtful Lease, Notes and Loan Accounts Equipment Notes and Loans Receivable Income Taxes The Partnership has adopted the provisions of Financial Accounting Standards Board’s (“FASB”) Topic 740, Accounting for Uncertainty in Income Taxes Per Share Data Foreign Currency Transactions Depreciation Recent Accounting Pronouncements In August 2016, the FASB issued Accounting Standards Update (“ASU”) No. 2016-15, Statement of Cash Flows: Classification of Certain Cash Receipts and Cash Payments In February 2016, the FASB issued new guidance to improve consolidation guidance for legal entities ASU 2016-02, Leases (Topic 842): Amendments to Leases Analysis Management does not believe that any other recently issued, but not yet effective accounting pronouncements, if adopted, would have a material effect on the financial statements.
SQN AIF V GP, LLC [Member]
Summary of Significant Accounting Policies	2. Summary of Significant Accounting Policies Basis of presentation Principles of Consolidation Non-controlling interest represents the minority equity holders’ investment in the LLC plus the minority’s share of the net operating results and other components of equity relating to the non-controlling interest. Cash and cash equivalents The LLC’s cash and cash equivalents are held principally at one financial institution in the United States of America and at times the balances may exceed federally insured limits. Revenue recognition Credit Risk Asset Impairments Lease Classification and Revenue Recognition The Managed Fund leases equipment to third parties and each such lease may be classified as either a finance lease or an operating lease. Initial direct costs are capitalized and amortized over the term of the related lease for a finance lease. For an operating lease, initial direct costs are included as a component of the cost of the equipment and depreciated. For finance leases, the Managed Fund records, at lease inception, the total minimum lease payments receivable from the lessee, the estimated unguaranteed residual value of the equipment upon lease termination, the initial direct costs, if any, related to the lease and the related 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 the straight line basis over the lease term. Billed and uncollected operating lease receivables will be included in accounts receivable. Accounts receivable are stated at their estimated net realizable value. Rental income received in advance is the difference between the timing of the cash payments and the income recognized on the straight line basis. The investment committee of the Investment Manager approves each new equipment lease, loan transaction, and other transaction. As part of this process it determines the unguaranteed residual value, if any, to be used once the acquisition has been approved. The factors considered in determining the unguaranteed residual value include, but are not limited to, the creditworthiness of the potential lessee, the type of equipment being considered, how the equipment is integrated into the potential lessees’ business, the length of the lease the industry in which the potential lessee operates and the secondary market value of the equipment. Unguaranteed residual values are reviewed for impairment in accordance with the Managed Fund’s policy relating to impairment review. The residual value assumes, among other things, that the asset will be 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. Finance Lease Receivables and Allowance for Doubtful Lease, Notes and Loan Accounts Equipment Notes and Loans Receivable Income taxes The LLC has adopted the provisions of Financial Accounting Standards Board (“FASB”) Topic 740, Accounting for Uncertainty in Income Taxes Use of estimates

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2016
Related Party Transactions		3. Related Party Transactions The General Partner is responsible for the operations of the Partnership and the Investment Manager makes all investment decisions and manages the investment portfolio of the Partnership. The Partnership reimburses the General Partner for actual incurred organizational and offering costs not to exceed 1.5% of all capital contributions received by the Partnership. Because organizational and offering expenses will be paid, as and to the extent they are incurred, organizational and offering expenses may be drawn disproportionately to the gross proceeds of each closing. The General Partner also has a promotional interest in the Partnership equal to 20% of all distributed distributable cash, after the Partnership has provided an 8% cumulative return, compounded annually, to the Limited Partners on their capital contributions. The General Partner has a 1% interest in the profits, losses and distributions of the Partnership. The General Partner will initially receive 1% of all distributed distributable cash, which was accrued at December 31, 2016. The Partnership pays the Investment Manager during the Offering Period, Operating Period and the Liquidation Period a management fee equal to the greater of, (i) 2.5% per annum of the aggregate offering proceeds, payable monthly in advance or (ii) $62,500 per month. For the period ended December 31, 2016, the Partnership paid $183,468 in management fee expense to the Investment Manager. The Partnership pays the Investment Manager during the Operating Period a structuring fee in an amount equal to 1.5% of each cash investment made, including reinvestments, payable on the date each such investment is made. For the period ended December 31, 2016, the Partnership paid $18,857 of structuring fees to the Investment Manager. Securities is a Delaware limited liability company and is majority-owned subsidiary of an affiliate of the Partnership’s Investment Manager. Securities in its capacity as the Partnership’s selling agent receives an underwriting fee of 2% of the gross proceeds from Limited Partners’ capital contributions (excluding proceeds, if any, the Partnership receives from the sale of the Partnership’s units to the General Partner or its affiliates). While Securities is initially acting as the Partnership’s exclusive selling agent, the Partnership may engage additional selling agents in the future. For the period ended December 31, 2016, the Partnership incurred the following transactions with Securities: Balance - beginning of period $ — Underwriting fees earned by Securities 1,000 Payments by the Partnership to Securities (1,000 ) Balance - end of period $ — For the period ended December 31, 2016, the Partnership incurred the following underwriting fee transactions: Underwriting discount incurred by the Partnership $ 231,731 Underwriting fees earned by Securities 1,000 Underwriting fees paid to outside brokers — Total underwriting fees $ 232,731
SQN AIF V GP, LLC [Member]
Related Party Transactions	3. Related Party Transactions The LLC may be reimbursed for expenses incurred on behalf of the Managed Fund for the organization and offering of the Managed Fund not to exceed 1.5% of all capital contributions received by the Managed Fund. Because organizational and offering expenses will be paid, as and to the extent they are incurred, organizational and offering expenses may be drawn disproportionately to the gross proceeds of each closing. The LLC is entitled to 1% of the Managed Fund’s profits, losses, cash distributions and liquidation proceeds and reimbursement for administrative expenses incurred in relation to the Managed Fund’s operations. The LLC also has a promotional interest in the Managed Fund equal to 20% of all distributed distributable cash after the Managed Fund has provided a return to its Limited Partners of their respective capital contributions plus an 8% per annum, cumulative return, compounded annually on their capital contributions. During the period ended December 31, 2016, Advisors made a capital contribution to the LLC totaling $1,001,100 and the LLC distributed $1,000,000 back to Advisors. At December 31, 2016, the LLC had an investment loss of $2,748 in the Managed Fund, which represents the general partnership interest the LLC owns in the Managed Fund. At December 31, 2016, the LLC had advanced the Managed Fund an additional $1,000 as a loan for incidental costs. The Managed Fund pays the Investment Manager during the Offering Period, Operating Period and the Liquidation Period a management fee equal to the greater of, (i) 2.5% per annum of the aggregate offering proceeds, payable monthly in advance or (ii) $62,500 per month. For the period ended December 31, 2016, the Managed Fund paid $183,468 in management fee expense to the Investment Manager. The Managed Fund pays the Investment Manager during the Operating Period a structuring fee in an amount equal to 1.5% of each cash investment made, including reinvestments, payable on the date each such investment is made. For the period ended December 31, 2016, the Partnership paid $18,857 of structuring fees to the Investment Manager. Securities is a majority-owned subsidiary of an affiliate of the Managed Fund’s Investment Manager. Securities in its capacity as the Managed Fund’s selling agent receives an underwriting fee of 2% of the gross proceeds from Limited Partners’ capital contributions (excluding proceeds, if any, the Managed Fund receives from the sale of the Managed Fund’s Units to the General Partner or its affiliates). While Securities is initially acting as the Managed Fund’s exclusive selling agent, the Managed Fund may engage additional selling agents in the future. For the period ended December 31, 2016, the Managed Fund incurred the following transactions with Securities: Balance - beginning of period $ — Underwriting fees earned by Securities 1,000 Payments by the Managed Fund to Securities (1,000 ) Balance - end of period $ — For the period ended December 31, 2016, the Managed Fund incurred the following underwriting fee transactions: Underwriting discount incurred by the Managed Fund $ 231,731 Underwriting fees earned by Securities 1,000 Underwriting fees paid to outside brokers — Total underwriting fees $ 232,731

Investments in Finance Leases

Investments in Finance Leases	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2016
Investments in Finance Leases		4. Investments in Finance Leases At December 31, 2016, net investments in finance leases consisted of the following: Minimum rents receivable $ 970,258 Estimated unguaranteed residual value 68,002 Unearned income (111,509 ) $ 926,751 Computer Equipment On October 6, 2016, the Partnership funded a lease facility of $680,020 for Apple computers to a private school in New York City. The finance lease requires 36 monthly payments of $17,402. The lessee made a down payment of $102,002 and the remainder amount was funded by the Partnership. The lease is secured by ownership of the equipment. Furniture and Kitchen Equipment On October 21, 2016, the Partnership funded a finance lease of $357,020 for an assortment of school furniture and kitchen equipment to a public charter school in New Jersey. The finance lease requires 36 monthly payments of $11,647 with the first and last payments due in advance. The lease is secured by a first position lien against the equipment.
SQN AIF V GP, LLC [Member]
Investments in Finance Leases	4. Investments in Finance Leases At December 31, 2016, net investments in finance leases consisted of the following: Minimum rents receivable $ 970,258 Estimated unguaranteed residual value 68,002 Unearned income (111,509 ) $ 926,751 Computer Equipment On October 6, 2016, the Managed Fund funded a lease facility of $680,020 for Apple computers to a private school in New York City. The finance lease requires 36 monthly payments of $17,402. The lessee made a down payment of $102,002 and the remainder amount was funded by the Managed Fund. The lease is secured by ownership of the equipment. Furniture and Kitchen Equipment On October 21, 2016, the Managed Fund funded a finance lease of $357,020 for an assortment of school furniture and kitchen equipment to a public charter school in New Jersey. The finance lease requires 36 monthly payments of $11,647 with the first and last payments due in advance. The lease is secured by a first position lien against the equipment.

Investment in Equipment Subject

Investment in Equipment Subject to Operating Leases	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2016
Investment in Equipment Subject to Operating Leases		5. Investment in Equipment Subject to Operating Leases On October 18, 2016, the Partnership funded a lease facility of $318,882 for 16 pizza ovens to five separate lessees. Each lease has a 36 month term with various monthly payments. The lease is secured by ownership of the equipment and by a corporate guarantee of the parent of the lessees. The composition of the equipment subject to operating leases of the Partnership as of December 31, 2016 is as follows: Description Cost Basis Accumulated Depreciation Net Book Value Food equipment $ 334,826 $ 16,123 $ 318,703 $ 334,826 $ 16,123 $ 318,703 Depreciation expense for the period ended December 31, 2016 was $16,123.
SQN AIF V GP, LLC [Member]
Investment in Equipment Subject to Operating Leases	5. Investment in Equipment Subject to Operating Leases On October 18, 2016, the Managed Fund funded a lease facility of $318,882 for 16 pizza ovens to five separate lessees. Each lease has a 36 month term with various monthly payments. The lease is secured by ownership of the equipment and by a corporate guarantee of the parent of the lessees. The composition of the equipment subject to operating leases of the Managed Fund as of December 31, 2016 is as follows: Description Cost Basis Accumulated Depreciation Net Book Value Food equipment $ 334,826 $ 16,123 $ 318,703 $ 334,826 $ 16,123 $ 318,703 Depreciation expense for the period ended December 31, 2016 was $16,123.

Fair Value of Financial Instrum

Fair Value of Financial Instruments	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2016
Fair Value of Financial Instruments		6. Fair Value of Financial Instruments The Partnership’s carrying value of cash and cash equivalents, accounts payable and accrued liabilities, and other liabilities, approximate fair value due to their short term until maturities. As of December 31, 2016, the Partnership evaluated the carrying values of its financial instruments and they approximate fair value.
SQN AIF V GP, LLC [Member]
Fair Value of Financial Instruments	6. Fair Value of Financial Instruments The Managed Fund’s carrying value of cash and cash equivalents, accounts payable and accrued liabilities, and other liabilities, approximate fair value due to their short term until maturities. As of December 31, 2016, the Managed Fund evaluated the carrying values of its financial instruments and they approximate fair value.

Income Tax Reconciliation (unau

Income Tax Reconciliation (unaudited)	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Income Tax Reconciliation (unaudited)	7. Income Tax Reconciliation (unaudited) As of December 31, 2016, total Partners’ Equity included in the financial statements was $2,282,661. As of December 31, 2016, total Partners’ equity for federal income tax purposes was $2,778,604. The primary differences are organizational and offering expenses and distribution expenses, which are a reduction in Limited Partners’ capital accounts for financial reporting purposes but not for federal income tax reporting purposes and differences in depreciation and amortization for financial reporting purposes and federal income tax purposes. The following table reconciles the net loss for financial statement reporting purposes to the net loss for federal income tax purposes for the period ended December 31, 2016: For the Period Ended December 31, 2016 Net loss per financial statements $ (274,750 ) Depreciation and amortization (159,666 ) Advanced rental payments 11,647 Net loss for federal income tax purposes $ (422,769 )

Indemnifications

Indemnifications	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2016
Indemnifications		8. Indemnifications The Partnership enters into contracts that contain a variety of indemnifications. The Partnership’s maximum exposure under these arrangements is not known. In the normal course of business, the Partnership enters into contracts of various types, including lease contracts, contracts for the sale or purchase of lease assets, loan agreements and management contracts. It is prevalent industry practice for most contracts of any significant value to include provisions that each of the contracting parties, in addition to assuming liability for breaches of the representations, warranties, and covenants that are part of the underlying contractual obligations, to also assume an obligation to indemnify and hold the other contractual party harmless for such breaches, and for harm caused by such party’s gross negligence and willful misconduct, including, in certain instances, certain costs and expenses arising from the contract. Generally, to the extent these contracts are performed in the ordinary course of business under the reasonable business judgment of the General Partner and the Investment Manager, no liability will arise as a result of these provisions. The General Partner and Investment Manager knows of no facts or circumstances that would make the Partnership’s contractual commitments outside standard mutual covenants applicable to commercial transactions between businesses. Accordingly, the Partnership believes that these indemnification obligations are made in the ordinary course of business as part of standard commercial and industry practice, and that any potential liability under the Partnership’s similar commitments is remote. Should any such indemnification obligation become payable, the Partnership would separately record and/or disclose such liability in accordance with U.S. GAAP.
SQN AIF V GP, LLC [Member]
Indemnifications	7. Indemnifications The Managed Fund enters into contracts that contain a variety of indemnifications. The Managed Fund’s maximum exposure under these arrangements is not known. In the normal course of business, the Managed Fund enters into contracts of various types, including lease contracts, contracts for the sale or purchase of lease assets, loan agreements and management contracts. It is prevalent industry practice for most contracts of any significant value to include provisions that each of the contracting parties, in addition to assuming liability for breaches of the representations, warranties, and covenants that are part of the underlying contractual obligations, to also assume an obligation to indemnify and hold the other contractual party harmless for such breaches, and for harm caused by such party’s gross negligence and willful misconduct, including, in certain instances, certain costs and expenses arising from the contract. Generally, to the extent these contracts are performed in the ordinary course of business under the reasonable business judgment of the General Partner and the Investment Manager, no liability will arise as a result of these provisions. The General Partner and Investment Manager knows of no facts or circumstances that would make the Managed Fund’s contractual commitments outside standard mutual covenants applicable to commercial transactions between businesses. Accordingly, the Managed Fund believes that these indemnification obligations are made in the ordinary course of business as part of standard commercial and industry practice, and that any potential liability under the Managed Fund’s similar commitments is remote. Should any such indemnification obligation become payable, the Managed Fund would separately record and/or disclose such liability in accordance with U.S. GAAP.

Selected Quarterly Financial Da

Selected Quarterly Financial Data	12 Months Ended
	Dec. 31, 2016
Quarterly Financial Information Disclosure [Abstract]
Selected Quarterly Financial Data	9. Selected Quarterly Financial Data The following table is a summary of selected financial data, by quarter: Quarterly Information (unaudited) Period Ended March 31, June 30, September 30, December 31, December 31, 2016 Total revenue $ — $ — $ — $ 38,855 $ 38,855 Net loss allocable to Limited Partners $ — $ — $ — $ (272,002 ) $ (272,002 ) Weighted average number of limited partnership interests outstanding — — — 269,944.71 269,944.71 Net loss attributable to Limited Partners per weighted average number of limited partnership interest outstanding $ — $ — $ — $ (1.01 ) $ (1.01 )

Business Concentrations

Business Concentrations	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2016
Business Concentrations		10. Business Concentrations For the period ended December 31, 2016, the Partnership had one lessee which accounted for approximately 100% of the Partnership’s rental income derived from operating leases. For the period ended December 31 2016, the Partnership had two leases which accounted for approximately 66% and 34% of the Partnership’s income derived from finance leases. At December 31, 2016, the Partnership had two lessees which accounted for approximately 62% and 38% of the Partnership’s investment in finance leases. At December 31, 2016 the Partnership had one lessee which accounted for approximately 100% of the Partnership’s investment in operating leases.
SQN AIF V GP, LLC [Member]
Business Concentrations	8. Business Concentrations For the period ended December 31, 2016, the Managed Fund had one lessee which accounted for approximately 100% of the Managed Fund’s rental income derived from operating leases. For the period ended December 31, 2016, the Managed Fund had two leases which accounted for approximately 66% and 34% of the Managed Fund’s income derived from finance leases. At December 31, 2016, the Managed Fund had two lessees which accounted for approximately 62% and 38% of the Managed Fund’s investment in finance leases. At December 31, 2016 the Managed Fund had one lessee which accounted for approximately 100% of the Managed Fund’s investment in operating leases.

Geographic Information

Geographic Information	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2016
Geographic Information		11. Geographic Information Geographic information for revenue for the period ended December 31, 2016 was as follows: United States Total Revenue: Rental income $ 18,171 $ 18,171 Finance income $ 20,368 $ 20,368 Geographic information for long-lived assets at December 31, 2016 was as follows: United States Total Long-lived assets: Investment in finance leases, net $ 926,751 $ 926,751 Investments in equipment subject to operating leases, net $ 318,703 $ 318,703
SQN AIF V GP, LLC [Member]
Geographic Information	9. Geographic Information Geographic information for revenue for the period ended December 31, 2016 was as follows: United States Total Revenue: Rental income $ 18,171 $ 18,171 Finance income $ 20,368 $ 20,368 Geographic information for long-lived assets at December 31, 2016 was as follows: United States Total Long-lived assets: Investment in finance leases, net $ 926,751 $ 926,751 Investments in equipment subject to operating leases, net $ 318,703 $ 318,703

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2016
Commitments and Contingencies		12. Commitments and Contingencies As of December 31, 2016, the Partnership does not have any unfunded commitments for any investments.
SQN AIF V GP, LLC [Member]
Commitments and Contingencies	12. Commitments and Contingencies As of December 31, 2016, the Partnership does not have any unfunded commitments for any investments.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2016
Subsequent Events		13. Subsequent Events From January 1, 2017 through March 26, 2017, the Partnership admitted an additional 27 Limited Partners with total cash contributions of $1,009,600, total capital contributions of $1,019,295 and 101,929.51 Units. The Partnership paid or accrued an underwriting fee to Securities and outside brokers totaling $18,792 and $42,775, respectively.
SQN AIF V GP, LLC [Member]
Subsequent Events	11. Subsequent Events From January 1, 2017 through March 26, 2017, the Managed Fund admitted an additional 27 Limited Partners with total cash contributions of $1,009,600, total capital contributions of $1,019,295 and 101,929.51 Units. The Managed Fund paid or accrued an underwriting fee to Securities and outside brokers totaling $18,792 and $42,775, respectively. In March 2017, the LLC received Member capital contributions of $1,000,000.

Summary of Significant Accoun19

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2016
Basis of Presentation		Basis of Presentation
Use of Estimates		Use of Estimates
Cash and Cash Equivalents		Cash and Cash Equivalents The Partnership’s cash and cash equivalents are held principally at one financial institution and at times may exceed federally insured limits. The Partnership has placed these funds in a full service commercial financial institution in order to minimize risk relating to exceeding insured limits.
Restricted Cash		Restricted Cash
Credit Risk		Credit Risk
Asset Impairments		Asset Impairments
Lease Classification and Revenue Recognition		Lease Classification and Revenue Recognition The Partnership leases equipment to third parties and each such lease may be classified as either a finance lease or an operating lease. Initial direct costs are capitalized and amortized over the term of the related lease for a finance lease. For an operating lease, initial direct costs are included as a component of the cost of the equipment and depreciated. For finance leases, the Partnership records, at lease inception, the total minimum lease payments receivable from the lessee, the estimated unguaranteed residual value of the equipment upon lease termination, the initial direct costs, if any, related to the lease and the related 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 the straight line basis over the lease term. Billed and uncollected operating lease receivables will be included in accounts receivable. Accounts receivable are stated at their estimated net realizable value. Rental income received in advance is the difference between the timing of the cash payments and the income recognized on the straight line basis. The investment committee of the Investment Manager approves each new equipment lease, financing transaction, and lease acquisition. As part of this process it determines the unguaranteed residual value, if any, to be used once the acquisition has been approved. The factors considered in determining the unguaranteed residual value include, but are not limited to, the creditworthiness of the potential lessee, the type of equipment being considered, how the equipment is integrated into the potential lessees’ business, the length of the lease the industry in which the potential lessee operates and the secondary market value of the equipment. Unguaranteed residual values are reviewed for impairment in accordance with the Partnership’s policy relating to impairment review. The residual value assumes, among other things, that the asset will be 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.
Finance Lease Receivables and Allowance for Doubtful Lease, Notes and Loan Accounts		Finance Lease Receivables and Allowance for Doubtful Lease, Notes and Loan Accounts
Equipment Notes and Loans Receivable		Equipment Notes and Loans Receivable
Income Taxes		Income Taxes The Partnership has adopted the provisions of Financial Accounting Standards Board’s (“FASB”) Topic 740, Accounting for Uncertainty in Income Taxes
Per Share Data		Per Share Data
Foreign Currency Transactions		Foreign Currency Transactions
Depreciation		Depreciation
Recent Accounting Pronouncements		Recent Accounting Pronouncements In August 2016, the FASB issued Accounting Standards Update (“ASU”) No. 2016-15, Statement of Cash Flows: Classification of Certain Cash Receipts and Cash Payments In February 2016, the FASB issued new guidance to improve consolidation guidance for legal entities ASU 2016-02, Leases (Topic 842): Amendments to Leases Analysis Management does not believe that any other recently issued, but not yet effective accounting pronouncements, if adopted, would have a material effect on the financial statements.
SQN AIF V GP, LLC [Member]
Basis of Presentation	Basis of presentation
Principles of Consolidation	Principles of Consolidation Non-controlling interest represents the minority equity holders’ investment in the LLC plus the minority’s share of the net operating results and other components of equity relating to the non-controlling interest.
Cash and Cash Equivalents	Cash and cash equivalents The LLC’s cash and cash equivalents are held principally at one financial institution in the United States of America and at times the balances may exceed federally insured limits.
Revenue recognition	Revenue recognition
Credit Risk	Credit Risk
Asset Impairments	Asset Impairments
Lease Classification and Revenue Recognition	Lease Classification and Revenue Recognition The Managed Fund leases equipment to third parties and each such lease may be classified as either a finance lease or an operating lease. Initial direct costs are capitalized and amortized over the term of the related lease for a finance lease. For an operating lease, initial direct costs are included as a component of the cost of the equipment and depreciated. For finance leases, the Managed Fund records, at lease inception, the total minimum lease payments receivable from the lessee, the estimated unguaranteed residual value of the equipment upon lease termination, the initial direct costs, if any, related to the lease and the related 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 the straight line basis over the lease term. Billed and uncollected operating lease receivables will be included in accounts receivable. Accounts receivable are stated at their estimated net realizable value. Rental income received in advance is the difference between the timing of the cash payments and the income recognized on the straight line basis. The investment committee of the Investment Manager approves each new equipment lease, loan transaction, and other transaction. As part of this process it determines the unguaranteed residual value, if any, to be used once the acquisition has been approved. The factors considered in determining the unguaranteed residual value include, but are not limited to, the creditworthiness of the potential lessee, the type of equipment being considered, how the equipment is integrated into the potential lessees’ business, the length of the lease the industry in which the potential lessee operates and the secondary market value of the equipment. Unguaranteed residual values are reviewed for impairment in accordance with the Managed Fund’s policy relating to impairment review. The residual value assumes, among other things, that the asset will be 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.
Finance Lease Receivables and Allowance for Doubtful Lease, Notes and Loan Accounts	Finance Lease Receivables and Allowance for Doubtful Lease, Notes and Loan Accounts
Equipment Notes and Loans Receivable	Equipment Notes and Loans Receivable
Income Taxes	Income taxes The LLC has adopted the provisions of Financial Accounting Standards Board (“FASB”) Topic 740, Accounting for Uncertainty in Income Taxes

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2016
Schedule of Partnership Incurred Transactions with Securities		For the period ended December 31, 2016, the Partnership incurred the following transactions with Securities: Balance - beginning of period $ — Underwriting fees earned by Securities 1,000 Payments by the Partnership to Securities (1,000 ) Balance - end of period $ —
Schedule of Partnership Underwriting Fee Transactions		For the period ended December 31, 2016, the Partnership incurred the following underwriting fee transactions: Underwriting discount incurred by the Partnership $ 231,731 Underwriting fees earned by Securities 1,000 Underwriting fees paid to outside brokers — Total underwriting fees $ 232,731
SQN AIF V GP, LLC [Member]
Schedule of Partnership Incurred Transactions with Securities	For the period ended December 31, 2016, the Managed Fund incurred the following transactions with Securities: Balance - beginning of period $ — Underwriting fees earned by Securities 1,000 Payments by the Managed Fund to Securities (1,000 ) Balance - end of period $ —
Schedule of Partnership Underwriting Fee Transactions	For the period ended December 31, 2016, the Managed Fund incurred the following underwriting fee transactions: Underwriting discount incurred by the Managed Fund $ 231,731 Underwriting fees earned by Securities 1,000 Underwriting fees paid to outside brokers — Total underwriting fees $ 232,731

Investments in Finance Leases (

Investments in Finance Leases (Tables)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2016
Schedule of Net Investments in Finance Leases		At December 31, 2016, net investments in finance leases consisted of the following: Minimum rents receivable $ 970,258 Estimated unguaranteed residual value 68,002 Unearned income (111,509 ) $ 926,751
SQN AIF V GP, LLC [Member]
Schedule of Net Investments in Finance Leases	At December 31, 2016, net investments in finance leases consisted of the following: Minimum rents receivable $ 970,258 Estimated unguaranteed residual value 68,002 Unearned income (111,509 ) $ 926,751

Investment in Equipment Subje22

Investment in Equipment Subject to Operating Leases (Tables)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2016
Schedule of Composition of Equipment Subject to Operating Leases of Partnership		The composition of the equipment subject to operating leases of the Partnership as of December 31, 2016 is as follows: Description Cost Basis Accumulated Depreciation Net Book Value Food equipment $ 334,826 $ 16,123 $ 318,703 $ 334,826 $ 16,123 $ 318,703
SQN AIF V GP, LLC [Member]
Schedule of Composition of Equipment Subject to Operating Leases of Partnership	The composition of the equipment subject to operating leases of the Managed Fund as of December 31, 2016 is as follows: Description Cost Basis Accumulated Depreciation Net Book Value Food equipment $ 334,826 $ 16,123 $ 318,703 $ 334,826 $ 16,123 $ 318,703

Income Tax Reconciliation (un23

Income Tax Reconciliation (unaudited) (Tables)	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Schedule of Net Loss for Federal Income Tax Purposes	The following table reconciles the net loss for financial statement reporting purposes to the net loss for federal income tax purposes for the period ended December 31, 2016: For the Period Ended December 31, 2016 Net loss per financial statements $ (274,750 ) Depreciation and amortization (159,666 ) Advanced rental payments 11,647 Net loss for federal income tax purposes $ (422,769 )

Selected Quarterly Financial 24

Selected Quarterly Financial Data (Tables)	12 Months Ended
	Dec. 31, 2016
Quarterly Financial Information Disclosure [Abstract]
Schedule of Quarterly Financial Information	The following table is a summary of selected financial data, by quarter: Quarterly Information (unaudited) Period Ended March 31, June 30, September 30, December 31, December 31, 2016 Total revenue $ — $ — $ — $ 38,855 $ 38,855 Net loss allocable to Limited Partners $ — $ — $ — $ (272,002 ) $ (272,002 ) Weighted average number of limited partnership interests outstanding — — — 269,944.71 269,944.71 Net loss attributable to Limited Partners per weighted average number of limited partnership interest outstanding $ — $ — $ — $ (1.01 ) $ (1.01 )

Geographic Information (Tables)

Geographic Information (Tables)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2016
Schedule of Geographic Information for Revenue		Geographic information for revenue for the period ended December 31, 2016 was as follows: United States Total Revenue: Rental income $ 18,171 $ 18,171 Finance income $ 20,368 $ 20,368
Schedule of Geographic Information for Long-lived Assets		Geographic information for long-lived assets at December 31, 2016 was as follows: United States Total Long-lived assets: Investment in finance leases, net $ 926,751 $ 926,751 Investments in equipment subject to operating leases, net $ 318,703 $ 318,703
SQN AIF V GP, LLC [Member]
Schedule of Geographic Information for Revenue	Geographic information for revenue for the period ended December 31, 2016 was as follows: United States Total Revenue: Rental income $ 18,171 $ 18,171 Finance income $ 20,368 $ 20,368
Schedule of Geographic Information for Long-lived Assets	Geographic information for long-lived assets at December 31, 2016 was as follows: United States Total Long-lived assets: Investment in finance leases, net $ 926,751 $ 926,751 Investments in equipment subject to operating leases, net $ 318,703 $ 318,703

Organization and Nature of Op26

Organization and Nature of Operations (Details Narrative)	5 Months Ended	12 Months Ended
	Dec. 31, 2016USD ($)Integershares	Dec. 31, 2016USD ($)Integershares
Number of business segment | Integer		1
Partnership contribution	$ 100	$ 100
Percentage of ownership	1.00%	1.00%
Targeted distribution, description		The targeted distribution rate is 6.0% annually, paid quarterly as 1.5%, of each Limited Partners’ capital contribution (pro-rated to the date of admission for each Limited Partner).
Targeted distribution rate, annually		6.00%
Targeted distribution rate, quarterly		1.50%
Partnership made first quarterly distribution to limited partners		$ 40,088
Distributions payable to limited partners	$ 40,088	40,088
Distributions payable to general partner	$ 401	401
Partners' capital contributions		$ 3,325,481
Partners' capital contributions, shares | shares		332,548.10
Partners received cash contributions		$ 3,094,750
Units issued as underwriting fee discount		$ 231,731
Additional units purchased during the period | shares		23,173.10
Limited Partners [Member]
Number of partners | Integer	65
Partners' capital contributions	$ 3,326,581
Partners' capital contributions, shares | shares	332,548.10
Limited Partners [Member]
Partnership interest	99.00%	99.00%
Percentage of cumulative return on capital contributions	8.00%	8.00%
Percentage of distributable cash allocated	80.00%	80.00%
General Partner [Member]
Partnership interest	1.00%	1.00%
Percentage of distributable cash allocated	20.00%	20.00%
SQN AIF V GP, LLC [Member]
Partnership contribution	$ 100	$ 100
Percentage of ownership	1.00%	1.00%
Percentage of cash distributions and liquidation	1.00%	1.00%
Percentage of cumulative return on capital contributions	8.00%	8.00%
Percentage of distributable cash allocated	20.00%	20.00%
Targeted distribution, description	The targeted distribution rate is 6.0% annually, paid quarterly as 1.5%, of each Limited Partners’ capital contribution (pro-rated to the date of admission for each Limited Partner).
Distributions payable to limited partners	$ 40,088	$ 40,088
Number of partners | Integer	65
Partners' capital contributions	$ 3,326,581
Partners' capital contributions, shares | shares	332,548.10
Partners received cash contributions	$ 3,094,750
Units issued as underwriting fee discount	$ 231,731
Additional units purchased during the period | shares	23,173.10
SQN AIF V GP, LLC [Member] | Limited Partners [Member]
Partnership interest	99.00%	99.00%
Percentage of cumulative return on capital contributions	8.00%	8.00%
Percentage of distributable cash allocated	80.00%	80.00%
SQN AIF V GP, LLC [Member] | General Partner [Member]
Partnership interest	1.00%	1.00%
Percentage of distributable cash allocated	20.00%	20.00%

Summary of Significant Accoun27

Summary of Significant Accounting Policies (Details Narrative) - SQN AIF V GP, LLC [Member]	Dec. 31, 2016
Percentage of cash distributions and liquidation	1.00%
Percentage of cumulative return on capital contributions	8.00%
Percentage of distributable cash allocated	20.00%

Related Party Transactions (Det

Related Party Transactions (Details Narrative)	12 Months Ended
	Dec. 31, 2016USD ($)	Dec. 31, 2016USD ($)
Percentage of organizational and offering cost	1.50%	1.50%
Percentage of distributed cash	20.00%	20.00%
Percentage of capital contributions	8.00%	8.00%
Percentage of interest in profit, losses and distributions of partnership	1.00%	1.00%
Percentage of all distributed distributable cash	1.00%	1.00%
Description of management fee	The Partnership pays the Investment Manager during the Offering Period, Operating Period and the Liquidation Period a management fee equal to the greater of, (i) 2.5% per annum of the aggregate offering proceeds, payable monthly in advance or (ii) $62,500 per month.
Management fee expense	$ 183,468
Underwriting fee percentage	2.00%
SQN AIF V GP, LLC [Member]
Percentage of organizational and offering cost	1.50%	1.50%
Percentage of distributed cash	20.00%	20.00%
Percentage of capital contributions	8.00%	8.00%
Percentage of interest in profit, losses and distributions of partnership	1.00%	1.00%
Description of management fee		The Managed Fund pays the Investment Manager during the Offering Period, Operating Period and the Liquidation Period a management fee equal to the greater of, (i) 2.5% per annum of the aggregate offering proceeds, payable monthly in advance or (ii) $62,500 per month.
Management fee expense		$ 183,468
Underwriting fee percentage		2.00%
Member's capital contributions		$ 1,001,100
Member's distributions		1,000,000
Investments loss		2,748
Loan on incidental cost	$ 1,000	$ 1,000
Investment Manager [Member]
Structuring fee amount percentage	1.50%
Structuring fee	$ 18,857
Investment Manager [Member] | SQN AIF V GP, LLC [Member]
Structuring fee amount percentage		1.50%
Structuring fee		$ 18,857

Related Party Transactions - Sc

Related Party Transactions - Schedule of Partnership Incurred Transactions with Securities (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2016
Balance - beginning of period
Underwriting fees earned by Securities		1,000
Payments by the Partnership/Managed Fund to Securities		(1,000)
Balance - end of period
SQN AIF V GP, LLC [Member]
Balance - beginning of period
Underwriting fees earned by Securities	1,000
Payments by the Partnership/Managed Fund to Securities	(1,000)
Balance - end of period

Related Party Transactions - 30

Related Party Transactions - Schedule of Partnership Underwriting Fee Transactions (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2016
Underwriting discount incurred by the Partnership/Managed Fund		$ 231,731
Underwriting fees earned by securities		1,000
Underwriting fees paid to outside brokers
Total underwriting fees		$ 232,731
SQN AIF V GP, LLC [Member]
Underwriting discount incurred by the Partnership/Managed Fund	$ 231,731
Underwriting fees earned by securities	1,000
Underwriting fees paid to outside brokers
Total underwriting fees	$ 232,731

Investments in Finance Leases31

Investments in Finance Leases (Details Narrative)	Oct. 21, 2016USD ($)Integer	Oct. 06, 2016USD ($)Integer	Dec. 31, 2016USD ($)	Dec. 31, 2016USD ($)
Payment of equipment lease receivables				$ 334,826
SQN AIF V GP, LLC [Member]
Payment of equipment lease receivables			$ 334,826
Apple Computers [Member]
Finance lease facility		$ 680,020
Number of monthly payments | Integer		36
Monthly lease payments		$ 17,402
Payment of equipment lease receivables		102,002
Apple Computers [Member] | SQN AIF V GP, LLC [Member]
Finance lease facility		$ 680,020
Number of monthly payments | Integer		36
Monthly lease payments		$ 17,402
Payment of equipment lease receivables		$ 102,002
Assortment of School Furniture and kitchen Equipment [Member]
Finance lease facility	$ 357,020
Number of monthly payments | Integer	36
Monthly lease payments	$ 11,647
Assortment of School Furniture and kitchen Equipment [Member] | SQN AIF V GP, LLC [Member]
Finance lease facility	$ 357,020
Number of monthly payments | Integer	36
Monthly lease payments	$ 11,647

Investments in Finance Leases -

Investments in Finance Leases - Schedule of Net Investments in Finance Leases (Details)	Dec. 31, 2016USD ($)
Minimum rents receivable	$ 970,258
Estimated unguaranteed residual value	68,002
Unearned income	(111,509)
Investments, finance leases	926,751
SQN AIF V GP, LLC [Member]
Minimum rents receivable	970,258
Estimated unguaranteed residual value	68,002
Unearned income	(111,509)
Investments, finance leases	$ 926,751

Investment in Equipment Subje33

Investment in Equipment Subject to Operating Leases (Details Narrative)	Oct. 18, 2016USD ($)Integer	Dec. 31, 2016USD ($)	Dec. 31, 2016USD ($)
Depreciation | $			$ 16,123
SQN AIF V GP, LLC [Member]
Depreciation | $		$ 16,123
16 pizza ovens [Member]
Finance lease facility | $	$ 318,882
Number of lessees | Integer	5
Number of monthly payments | Integer	36
16 pizza ovens [Member] | SQN AIF V GP, LLC [Member]
Finance lease facility | $	$ 318,882
Number of lessees | Integer	5
Number of monthly payments | Integer	36

Investment in Equipment Subje34

Investment in Equipment Subject to Operating Leases - Schedule of Composition of Equipment Subject to Operating Leases of Partnership (Details)	Dec. 31, 2016USD ($)
Cost Basis	$ 334,826
Accumulated Depreciation	16,123
Net Book Value	318,703
SQN AIF V GP, LLC [Member]
Cost Basis	334,826
Accumulated Depreciation	16,123
Net Book Value	318,703
Food Equipment [Member]
Cost Basis	334,826
Accumulated Depreciation	16,123
Net Book Value	318,703
Food Equipment [Member] | SQN AIF V GP, LLC [Member]
Cost Basis	334,826
Accumulated Depreciation	16,123
Net Book Value	$ 318,703

Income Tax Reconciliation (un35

Income Tax Reconciliation (unaudited) (Details Narrative) - USD ($)	Dec. 31, 2016	Jan. 13, 2016
Income Tax Disclosure [Abstract]
Partners equity	$ 2,282,661
Partners equity for federal income tax	$ 2,778,604

Income Tax Reconciliation (un36

Income Tax Reconciliation (unaudited) - Schedule of Net Loss for Federal Income Tax Purposes (Details)	12 Months Ended
	Dec. 31, 2016USD ($)
Income Tax Disclosure [Abstract]
Net loss per financial statements	$ (274,750)
Depreciation and amortization	(159,666)
Advanced rental payments	11,647
Net loss for federal income tax purposes	$ (422,769)

Selected Quarterly Financial 37

Selected Quarterly Financial Data - Schedule of Quarterly Financial Information (Details) - USD ($)	3 Months Ended				12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2016
Quarterly Financial Information Disclosure [Abstract]
Total revenue	$ 38,855				$ 38,855
Net loss allocable to Limited Partners	$ (272,002)				$ (272,002)
Weighted average number of limited partnership interests outstanding	269,944.71				269,944.71
Net loss attributable to Limited Partners per weighted average number of limited partnership interest outstanding	$ (1.01)				$ (1.01)

Business Concentrations (Detail

Business Concentrations (Details Narrative)	12 Months Ended
	Dec. 31, 2016
Lessee #1 [Member] | Rental Income Operating Leases [Member]
Concentration credit risk percentage	100.00%
Lessee #1 [Member] | Rental Income Operating Leases [Member] | SQN AIF V GP, LLC [Member]
Concentration credit risk percentage	100.00%
Lessee #1 [Member] | Investment in Finance Lease [Member]
Concentration credit risk percentage	62.00%
Lessee #1 [Member] | Investment in Finance Lease [Member] | SQN AIF V GP, LLC [Member]
Concentration credit risk percentage	62.00%
Lessee #1 [Member] | Investment In Operating Leases [Member]
Concentration credit risk percentage	100.00%
Lessee #1 [Member] | Investment In Operating Leases [Member] | SQN AIF V GP, LLC [Member]
Concentration credit risk percentage	100.00%
Lease #1 [Member] | Finance Leases [Member]
Concentration credit risk percentage	66.00%
Lease #1 [Member] | Finance Leases [Member] | SQN AIF V GP, LLC [Member]
Concentration credit risk percentage	66.00%
Lease #2 [Member] | Finance Leases [Member]
Concentration credit risk percentage	34.00%
Lease #2 [Member] | Finance Leases [Member] | SQN AIF V GP, LLC [Member]
Concentration credit risk percentage	34.00%
Lessee #2 [Member] | Investment in Finance Lease [Member]
Concentration credit risk percentage	38.00%
Lessee #2 [Member] | Investment in Finance Lease [Member] | SQN AIF V GP, LLC [Member]
Concentration credit risk percentage	38.00%

Geographic Information - Schedu

Geographic Information - Schedule of Geographic Information for Revenue (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2016
Rental income		$ 18,171
Finance income		20,368
SQN AIF V GP, LLC [Member]
Rental income	$ 18,171
Finance income	20,368
United States [Member]
Rental income		18,171
Finance income		$ 20,368
United States [Member] | SQN AIF V GP, LLC [Member]
Rental income	18,171
Finance income	$ 20,368

Geographic Information - Sche40

Geographic Information - Schedule of Geographic Information for Long-lived Assets (Details)	Dec. 31, 2016USD ($)
Investment in finance leases, net	$ 926,751
Investments in equipment subject to operating leases, net	318,703
SQN AIF V GP, LLC [Member]
Investment in finance leases, net	926,751
Investments in equipment subject to operating leases, net	318,703
United States [Member]
Investment in finance leases, net	926,751
Investments in equipment subject to operating leases, net	318,703
United States [Member] | SQN AIF V GP, LLC [Member]
Investment in finance leases, net	926,751
Investments in equipment subject to operating leases, net	$ 318,703

Subsequent Events (Details Narr

Subsequent Events (Details Narrative)	1 Months Ended	3 Months Ended	5 Months Ended	12 Months Ended
	Mar. 31, 2017USD ($)	Mar. 26, 2017USD ($)Integershares	Dec. 31, 2016USD ($)shares	Dec. 31, 2016USD ($)	Dec. 31, 2016USD ($)shares
Partners' cash contributions					$ 3,094,750
Partners' capital contributions					$ 3,325,481
Partners' capital contributions, units | shares					332,548.10
SQN AIF V GP, LLC [Member]
Partners' cash contributions			$ 3,094,750
Partners' capital contributions			$ 3,326,581
Partners' capital contributions, units | shares			332,548.10
Member's capital contributions				$ 1,001,100
Subsequent Event [Member] | SQN AIF V GP, LLC [Member]
Member's capital contributions	$ 1,000,000
Subsequent Event [Member] | Outside Brokers [Member] | SQN AIF V GP, LLC [Member]
Accrued underwriting fee		$ 42,775
Subsequent Event [Member] | Securities [Member] | SQN AIF V GP, LLC [Member]
Accrued underwriting fee		$ 18,792
Subsequent Event [Member] | Limited Partners [Member]
Number of additional partners | Integer		27
Partners' cash contributions		$ 1,009,600
Partners' capital contributions		$ 1,019,295
Partners' capital contributions, units | shares		101,929.51
Subsequent Event [Member] | Limited Partners [Member] | SQN AIF V GP, LLC [Member]
Number of additional partners | Integer		27
Partners' cash contributions		$ 1,009,600
Partners' capital contributions		$ 1,019,295
Partners' capital contributions, units | shares		101,929.51
Subsequent Event [Member] | Limited Partners [Member] | Outside Brokers [Member]
Accrued underwriting fee		$ 42,775
Subsequent Event [Member] | Limited Partners [Member] | Securities [Member]
Accrued underwriting fee		$ 18,792