Document_and_Entity_Informatio
Document and Entity Information (USD $) | 12 Months Ended |
Dec. 31, 2013 | |
Document And Entity Information [Abstract] | ' |
Document Type | '10-K |
Amendment Flag | 'false |
Document Period End Date | 31-Dec-13 |
Document Fiscal Year Focus | '2013 |
Document Fiscal Period Focus | 'FY |
Trading Symbol | 'ncpe |
Entity Registrant Name | 'NORTHLAND CABLE PROPERTIES EIGHT LIMITED PARTNERSHIP |
Entity Central Index Key | '0000843368 |
Current Fiscal Year End Date | '--12-31 |
Entity Well-known Seasoned Issuer | 'No |
Entity Current Reporting Status | 'Yes |
Entity Voluntary Filers | 'No |
Entity Filer Category | 'Smaller Reporting Company |
Entity Common Stock, Shares Outstanding | 19,087 |
Entity Public Float | $2,147,307 |
Balance_Sheets
Balance Sheets (USD $) | Dec. 31, 2013 | Dec. 31, 2012 |
Assets | ' | ' |
Cash | $144,373 | $380,676 |
Accounts receivable (net of allowance of $8,000 and $7,000 in 2013 and 2012) | 101,777 | 96,069 |
Due from affiliates | 16,613 | 43,135 |
Prepaid expenses | 44,586 | 47,918 |
Investment in cable television properties: | ' | ' |
Property and equipment | 13,918,999 | 13,450,135 |
Less accumulated depreciation | -11,289,448 | -10,821,531 |
Total investment in cable television properties | 2,629,551 | 2,628,604 |
Franchise agreements (net of accumulated amortization of $1,907,136 in 2013 and 2012 (Note 3(c)) | 2,292,704 | 2,292,704 |
Total investment in cable television properties | 4,922,255 | 4,921,308 |
Loan fees (net of accumulated amortization of $105,380 and $104,373 in 2013 and 2012) | ' | 1,007 |
Total assets | 5,229,604 | 5,490,113 |
Liabilities: | ' | ' |
Accounts payable and accrued expenses | 325,181 | 293,542 |
Due to General Partner and affiliates | 53,163 | 9,365 |
Deposits | 9,465 | 11,215 |
Subscriber prepayments | 192,433 | 184,140 |
Term loan | ' | 553,376 |
Total liabilities | 580,242 | 1,051,638 |
Commitments and contingencies | ' | ' |
General Partner: | ' | ' |
Contributed capital | 1,000 | 1,000 |
Accumulated deficit | -34,496 | -36,652 |
Total general partner | -33,496 | -35,652 |
Limited partners: | ' | ' |
Contributed capital, net (19,087 units) | 8,097,798 | 8,102,518 |
Accumulated deficit | -3,414,940 | -3,628,391 |
Total limited partners | 4,682,858 | 4,474,127 |
Total liabilities and partners' capital | $5,229,604 | $5,490,113 |
Balance_Sheets_Parenthetical
Balance Sheets (Parenthetical) (USD $) | Dec. 31, 2013 | Dec. 31, 2012 |
Statement Of Financial Position [Abstract] | ' | ' |
Allowance for accounts receivable | $8,000 | $7,000 |
Accumulated amortization for franchise agreements | 1,907,136 | 1,907,136 |
Accumulated amortization for loan fees | $105,380 | $104,373 |
Contributed capital, units | 19,087 | 19,087 |
Statements_of_Operations
Statements of Operations (USD $) | 12 Months Ended | ||
Dec. 31, 2013 | Dec. 31, 2012 | Dec. 31, 2011 | |
Income Statement [Abstract] | ' | ' | ' |
Revenue (including $63,310, $60,434 and $52,423, received from affiliate in 2013, 2012 and 2011, respectively) | $4,487,627 | $4,218,611 | $4,127,680 |
Expenses: | ' | ' | ' |
Operating / cost of revenue (including $56,694, $60,107, and $50,544, net, paid to affiliates in 2013, 2012, and 2011, respectively), excluding depreciation and amortization expense recorded below | 517,561 | 482,133 | 461,207 |
General and administrative (including $556,208 $491,796, and $470,171, net, paid to affiliates in 2013, 2012, and 2011, respectively) | 1,378,004 | 1,203,434 | 1,138,385 |
Programming / cost of revenue (including $55,377, $37,021, and $27,281, net, paid to affiliates in 2013, 2012, and 2011, respectively) | 1,817,916 | 1,675,316 | 1,591,055 |
Depreciation / cost of revenue | 561,266 | 528,758 | 552,171 |
Loss on impairment of franchise agreements | ' | ' | 860,000 |
(Gain) loss on disposal of assets | -11,880 | 36,734 | ' |
System sales transaction costs | ' | ' | 54,440 |
Operating income (loss) | 224,760 | 292,236 | -529,578 |
Other income (expense): | ' | ' | ' |
Interest expense and amortization of loan fees | -9,310 | -29,131 | -38,106 |
Other income | 157 | 345 | 582 |
Escrow proceeds | ' | ' | 65,572 |
Net income (loss) | 215,607 | 263,450 | -501,530 |
Allocation of net income (loss): | ' | ' | ' |
General Partner | 2,156 | 2,634 | -5,015 |
Limited partners | $213,451 | $260,816 | ($496,515) |
Net income (loss) per limited partnership unit | $11 | $14 | ($26) |
Statements_of_Operations_Paren
Statements of Operations (Parenthetical) (USD $) | 12 Months Ended | ||
Dec. 31, 2013 | Dec. 31, 2012 | Dec. 31, 2011 | |
Cable system operations cost related to affiliates | $517,561 | $482,133 | $461,207 |
General and administrative related to affiliates | 1,378,004 | 1,203,434 | 1,138,385 |
Programming costs attributable to affiliates | 1,817,916 | 1,675,316 | 1,591,055 |
Affiliated entity [Member] | ' | ' | ' |
Revenue received from affiliate | 63,310 | 60,434 | 52,423 |
Cable system operations cost related to affiliates | 56,694 | 60,107 | 50,544 |
General and administrative related to affiliates | 556,208 | 491,796 | 470,171 |
Programming costs attributable to affiliates | $55,377 | $37,021 | $27,281 |
Statements_of_Changes_in_Partn
Statements of Changes in Partners' Capital (Deficit) (USD $) | Total | General partner [Member] | Limited partners [Member] |
Balance at Dec. 31, 2010 | $4,676,555 | ($33,271) | $4,709,826 |
Net income (loss) | -501,530 | -5,015 | -496,515 |
Balance at Dec. 31, 2011 | 4,175,025 | -38,286 | 4,213,311 |
Net income (loss) | 263,450 | 2,634 | 260,816 |
Balance at Dec. 31, 2012 | 4,438,475 | -35,652 | 4,474,127 |
Net income (loss) | 215,607 | 2,156 | 213,451 |
Distribution declared to Limited Partners for income taxes | -4,720 | ' | -4,720 |
Balance at Dec. 31, 2013 | $4,649,362 | ($33,496) | $4,682,858 |
Statements_of_Cash_Flows
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) | $215,607 | $263,450 | ($501,530) |
Adjustments to reconcile net income (loss) to net cash provided by operating activities: | ' | ' | ' |
Depreciation expense | 561,266 | 528,758 | 552,171 |
Amortization of loan fees | 1,007 | 4,028 | 4,028 |
Escrow proceeds | ' | ' | -65,572 |
(Gain) loss on disposal of assets | -11,880 | 16,310 | ' |
Loss on impairment of franchise agreement | ' | ' | 860,000 |
Changes in certain assets and liabilities: | ' | ' | ' |
Accounts receivable | -5,708 | 17,450 | -25,615 |
Due from affiliates | 26,522 | 10,208 | -5,560 |
Prepaid expenses | 3,332 | 5,042 | 9,143 |
Accounts payable and accrued expenses | 49,750 | 16,845 | -30,746 |
Due to General Partner and affiliates | 22,234 | -15,613 | -4,981 |
Deposits | -1,750 | 390 | 575 |
Subscriber prepayments | 8,293 | 19,621 | 839 |
Net cash provided by operating activities | 868,673 | 866,489 | 792,752 |
Cash flows used in investing activities: | ' | ' | ' |
Purchase of property and equipment | -580,534 | -482,708 | -485,901 |
Proceeds from sale of property | 21,864 | 500 | ' |
Escrow proceeds | ' | ' | 65,572 |
Insurance proceeds | 11,790 | 4,107 | ' |
Increase in franchise agreements | ' | -500 | ' |
Net cash used in investing activities | -546,880 | -478,601 | -420,329 |
Cash flows used in financing activities: | ' | ' | ' |
Principal payments on term loan | -553,376 | -375,000 | -225,000 |
Distribution on behalf of limited partners for tax purposes | -4,720 | ' | ' |
Net cash used in financing activities | -558,096 | -375,000 | -225,000 |
(Decrease) increase in cash | -236,303 | 12,888 | 147,423 |
Cash, beginning of year | 380,676 | 367,788 | 220,365 |
Cash, end of year | 144,373 | 380,676 | 367,788 |
Supplemental disclosure of cash flow information: | ' | ' | ' |
Cash paid during the year for interest | 8,303 | 31,033 | 31,471 |
Capital expenditures in accounts payable at December 31, 2013, 2012 and 2011 | 14,851 | 32,962 | 39,171 |
Capital expenditures in due to general partner and affiliates at December 31, 2013, 2012 and 2011 | $21,564 | ' | ' |
Organization_and_Partners_Inte
Organization and Partners' Interests | 12 Months Ended | ||
Dec. 31, 2013 | |||
Accounting Policies [Abstract] | ' | ||
Organization and Partners' Interests | ' | ||
-1 | Organization and Partners’ Interests | ||
(a) | Formation and Business | ||
Northland Cable Properties Eight Limited Partnership (the Partnership), a Washington limited partnership, was formed on September 21, 1988, and began operations on March 8, 1989. The Partnership was formed to acquire, develop and operate cable systems. The Partnership offers to residential and business customers traditional cable video programming, Internet services and telephone services on a subscription basis. Currently, the Partnership owns systems serving the cities of Aliceville, Alabama and certain surrounding areas, and Swainsboro, Georgia and certain surrounding areas. The Partnership has eleven nonexclusive franchises to operate these cable systems for periods, which will expire at various dates through 2019. Certain affiliates of the Partnership also own and operate other cable systems. | |||
Northland Communications Corporation (the General Partner or Northland) manages the operations and is General Partner of the Partnership under the terms of a Partnership Agreement which will expire on December 31, 2016. The Amendment to extend the term of the Partnership from December 31, 2013, to December 31, 2016, was approved at a special meeting of the limited partners on December 17, 2013. | |||
The Partnership is subject to certain risks as a cable, Internet and telephone operator. These include competition from alternative technologies (i.e., satellite), requirements to renew its franchise agreements, availability of capital and compliance with term loan covenants. | |||
(b) | Contributed Capital, Commissions, and Offering Costs | ||
The capitalization of the Partnership is set forth in the accompanying statements of changes in partners’ capital (deficit). No limited partner is obligated to make any additional contribution. | |||
Northland contributed $1,000 to acquire its 1% interest in the Partnership. |
Basis_of_Presentation
Basis of Presentation | 12 Months Ended | |
Dec. 31, 2013 | ||
Accounting Policies [Abstract] | ' | |
Basis of Presentation | ' | |
-2 | Basis of Presentation | |
The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amount of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. |
Summary_of_Significant_Account
Summary of Significant Accounting Policies | 12 Months Ended | ||||||||||||||||
Dec. 31, 2013 | |||||||||||||||||
Accounting Policies [Abstract] | ' | ||||||||||||||||
Summary of Significant Accounting Policies | ' | ||||||||||||||||
-3 | Summary of Significant Accounting Policies | ||||||||||||||||
(a) | Accounts Receivable | ||||||||||||||||
Accounts receivable consist primarily of amounts due from customers for cable or advertising services provided by the Partnership, and are net of an allowance for doubtful accounts of $8,000 and $7,000 at December 31, 2013 and 2012, respectively. | |||||||||||||||||
(b) | Property and Equipment | ||||||||||||||||
Property and equipment are recorded at cost. Costs of additions and substantial improvements, which include materials, labor and indirect costs associated with the construction of cable transmission and distribution facilities, are capitalized. Indirect costs include employee salaries and benefits, travel, and other costs. These costs are estimated based on historical information and analysis. The Partnership performs evaluations of these estimates as warranted by events or changes in circumstances. | |||||||||||||||||
The Partnership also capitalizes costs associated with initial customer installations. The costs of disconnecting service or reconnecting service to previously installed locations are charged to operating expense in the period incurred. Costs for repairs and maintenance are also charged to operating expense, while equipment replacements, including the replacement of drops, are capitalized. | |||||||||||||||||
At the time of retirements, sales, or other dispositions of property, the original cost, and related accumulated depreciation are removed from the respective accounts, and the gains and losses are included in the statements of operations. | |||||||||||||||||
Depreciation of property and equipment is calculated using the straight-line method over the following estimated service lives: | |||||||||||||||||
Buildings | 20 years | ||||||||||||||||
Distribution plant | 10 years | ||||||||||||||||
Other equipment | 5 – 20 years | ||||||||||||||||
The Partnership evaluates the depreciation periods of property and equipment to determine whether events or circumstances warrant revised estimates of useful lives. | |||||||||||||||||
In accordance with general accounting standards, long-lived assets, such as property and equipment, and purchased intangibles subject to amortization, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset group may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset group to estimated undiscounted future cash flows expected to be generated by the asset group. If the carrying amount of an asset group exceeds its estimated future cash flows, an impairment charge is recognized by the amount by which the carrying amount of the asset group exceeds the fair value of the asset group. Assets to be disposed of would be separately presented in the balance sheet and reported at the lower of the carrying amount or fair value less costs to sell, and no longer depreciated. | |||||||||||||||||
(c) | Intangible Assets | ||||||||||||||||
The Partnership does not amortize intangible assets determined to have indefinite lives. The Partnership determined that its franchise agreements met the definition of indefinite lived assets due to the history of obtaining franchise renewals, among other considerations. Accordingly, amortization of these assets ceased on December 31, 2001. The Partnership tests these intangibles for impairment annually as of September 30th or on an interim basis if an event occurs or circumstances change that would indicate the assets might be impaired. The Partnership’s test for impairment that was performed as of September 30, 2013 indicated that the fair value of the assets’ exceeded their carrying value. | |||||||||||||||||
The Partnership determined that there are no conditions such as obsolescence, regulatory changes, changes in demand, competition, or other factors that would change their indefinite life determination. The Partnership will continue to test these assets for impairment annually as of September 30th, or more frequently as warranted by events or changes in circumstances. | |||||||||||||||||
During the third quarter of 2011 the Partnership received an offer to purchase its cable systems constituting a triggering event under ASC 350. The Partnership tested and determined that the carrying value of the franchise agreements associated with its systems exceeded such assets’ fair value as of September 30, 2011. This was primarily the result of the offer price to purchase the Partnership’s cable systems being lower than their net book values. As a result, the Partnership recognized an estimated impairment loss of $860,000 in 2011. | |||||||||||||||||
(d) | Loan Fees | ||||||||||||||||
Loan fees were amortized using the straight-line method over periods of one to five years. The Partnership recorded amortization expense of $1,007, $4,028, and $4,028 in 2013, 2012, and 2011, respectively. Loan fees were fully amortized as of June 30, 2013. | |||||||||||||||||
(e) | Self Insurance | ||||||||||||||||
The Partnership began self-insuring for aerial and underground plant in 1996. Beginning in 1997, the Partnership began making quarterly contributions into an insurance fund maintained by an affiliate which covers all Northland entities and would defray a portion of any loss should the Partnership be faced with a significant uninsured loss. To the extent the Partnership’s losses exceed the fund’s balance, the Partnership would absorb any such loss. If the Partnership were to sustain a material uninsured loss, such reserves could be insufficient to fully fund such a loss. The capital cost of replacing such equipment and physical plant could have a material adverse effect on the Partnership, its financial condition, prospects and debt service ability. | |||||||||||||||||
Amounts paid to the affiliate, which maintains the fund for the Partnership and its affiliates, are expensed as incurred and are included in the statements of operations. To the extent a loss has been incurred related to risks that are self-insured, the Partnership records an operating loss, net of any amounts to be drawn from the fund. In 2013, 2012, and 2011, the Partnership was required to make contributions and was charged $0, $1,632, and $12,566, respectively, by the fund. Management suspended contributions during 2012 based on its assessment that the current balance would be sufficient to meet potential claims. As of December 31, 2013 and 2012, the fund (related to all Northland entities) had a balance of $740,022 and $748,007, respectively. Amounts paid from the fund related to all Northland entities were $9,226, $168,481, and $101,620, in 2013, 2012, and 2011, respectively. Of this amount the Partnership received $9,226, $19,218 and $0 in 2013, 2012 and 2011, respectively. | |||||||||||||||||
(f) | Revenue Recognition | ||||||||||||||||
Cable service revenue, including service and maintenance, is recognized in the month service is provided to customers. Advance payments on services to be rendered are recorded as subscriber prepayments. Revenues resulting from the sale of local spot advertising are recognized when the related advertisements or commercials appear before the public. Local spot advertising revenues earned were $71,351, $72,081, and $57,132, in 2013, 2012, and 2011 respectively. | |||||||||||||||||
(g) | Marketing Costs | ||||||||||||||||
The Partnership expenses marketing costs as they are incurred. Marketing costs attributable to operations were $38,418, $23,060, and $17,798 in 2013, 2012, and 2011, respectively. | |||||||||||||||||
(h) | Segment Reporting | ||||||||||||||||
The Partnership manages its business and makes operating decisions at the operating segment level. The Partnership follows general standards of operating segment aggregation, reporting business activities under a single reportable segment, telecommunications services. Additionally, all of its activities take place in the United States of America. | |||||||||||||||||
(i) | Concentration of Credit Risk | ||||||||||||||||
The Partnership is subject to concentrations of credit risk from cash investments on deposit at various financial institutions that at times exceed insured limits by the Federal Deposit Insurance Corporation. This exposes the Partnership to potential risk of loss in the event the institution becomes insolvent. | |||||||||||||||||
(j) | Fair Value of Financial Instruments | ||||||||||||||||
We measure certain financial assets and financial liabilities at fair value in three levels, based on the markets in which the assets and liabilities are traded and the reliability of the inputs used to determine fair value. These levels are: | |||||||||||||||||
• | Level 1 - inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities. | ||||||||||||||||
• | Level 2 - quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active. | ||||||||||||||||
• | Level 3 - significant inputs are unobservable for the asset or liability. | ||||||||||||||||
The following table summarizes the balances of assets and liabilities measured at fair value on a recurring basis at December 31, 2013. | |||||||||||||||||
Total | Level 1 | Level 2 | Level 3 | ||||||||||||||
Cash | $ | 144,373 | $ | 144,373 | $ | 0 | $ | 0 | |||||||||
The following table summarizes the balances of assets and liabilities measured at fair value on a recurring basis at December 31, 2012. | |||||||||||||||||
Total | Level 1 | Level 2 | Level 3 | ||||||||||||||
Cash | $ | 380,676 | $ | 380,676 | $ | 0 | $ | 0 |
Income_Allocation
Income Allocation | 12 Months Ended | |
Dec. 31, 2013 | ||
Equity [Abstract] | ' | |
Income Allocation | ' | |
-4 | Income Allocation | |
As defined in the limited partnership agreement, the General Partner is allocated 1% and the limited partners are allocated 99% of partnership net income, net losses, deductions and credits until such time as the limited partners receive aggregate cash distributions equal to their aggregate capital contributions, plus the limited partners’ preferred return. Thereafter, the General Partner will be allocated 20% and the limited partners will be allocated 80% of partnership net income, net losses, deductions, and credits. Cash distributions will be allocated in accordance with the net income and net loss percentages then in effect. Prior to the General Partner receiving cash distributions for any year, the limited partners must receive cash distributions in an amount equal to the lesser of (i) 50% of the limited partners’ allocable share of net income for such year or (ii) the federal income tax payable on the limited partners’ allocable share of net income on the then highest marginal federal income tax rate applicable to such net income. | ||
The limited partners’ total initial contributions to capital were $9,568,500 ($500 per limited partnership unit), offset by offering costs and limited partnership unit repurchases through the end of December 31, 2013. The Partnership has made no cash distributions to the limited partners as of December 31, 2013. |
Transactions_with_the_General_
Transactions with the General Partner and Affiliates | 12 Months Ended | ||||||||
Dec. 31, 2013 | |||||||||
Text Block [Abstract] | ' | ||||||||
Transactions with the General Partner and Affiliates | ' | ||||||||
-5 | Transactions with the General Partner and Affiliates | ||||||||
(a) | Management Fees | ||||||||
The General Partner receives a fee for managing the Partnership equal to 5% of the gross revenues of the Partnership, excluding revenues from the sale of cable systems or franchises. Management fees charged by the General Partner were $224,381, $210,931, and $206,384 for 2013, 2012, and 2011, respectively. Management fees are included as a component of general and administrative expenses in the accompanying statements of operations. | |||||||||
(b) | Reimbursements | ||||||||
The General Partner provides or causes to be provided certain centralized services to the Partnership and other affiliated entities. The General Partner is entitled to reimbursement from the Partnership for various expenses incurred by it or its affiliates on behalf of the Partnership allocable to its management of the Partnership, including travel expenses, pole and site rental, lease payments, legal expenses, billing expenses, insurance, governmental fees and licenses, headquarters’ supplies and expenses, pay television expenses, equipment and vehicle charges, operating salaries and expenses, administrative salaries and expenses, postage, and office maintenance. | |||||||||
The amounts billed to the Partnership are based on costs incurred by the General Partner and its affiliates in rendering the services. The costs of certain services are charged directly to the Partnership, based upon the personnel time spent by the employees rendering the service. The cost of other services is allocated to the Partnership and affiliates based upon relative size and revenue. Management believes that the methods used to allocate costs to the Partnership are reasonable. Amounts charged for these services were $287,581, $261,205, and $252,463 for 2013, 2012, and 2011, respectively. | |||||||||
The Partnership has entered into operating management agreements with certain affiliates managed by the General Partner. Under the terms of these agreements, the Partnership or an affiliate serves as the managing agent for certain cable systems and is reimbursed for certain operating and administrative expenses. The Partnership’s operations include charges of $58,896, $50,770, and $34,830, net of payments received, under the terms of these agreements during 2013, 2012, and 2011, respectively. | |||||||||
Northland Cable Service Corporation (NCSC), an affiliate of the General Partner, was formed to provide billing system support to cable systems owned and managed by the General Partner. In addition NCSC provides technical support associated with the build out and upgrade of Northland affiliated cable systems as well as support for the Partnership’s high speed Internet and telephone services. In 2013, 2012, and 2011, the Partnership’s operations include charges of $116,279, $101,772, $84,534, respectively, for these services. Of this amount, $18,859, $35,753, and $30,216 were capitalized in 2013, 2012, and 2011, respectively, related to the build out and upgrade of cable systems. Cable Ad Concepts (CAC), a subsidiary of NCSC, manages the development of local advertising as well as billing for video commercial advertisements to be cablecast on Northland affiliated cable systems. CAC retains all the credit risks associated with the advertising activities and a net fixed percentage of the related revenues are remitted to the Partnership, which are recorded as net advertising revenues. The Partnership’s operations include $63,310, $60,434, and $52,423, in payments received under the terms of this agreement during 2013, 2012, and 2011, respectively. | |||||||||
(c) | Due from Affiliates | ||||||||
The receivable from affiliates consists of the following: | |||||||||
December 31 | |||||||||
2013 | 2012 | ||||||||
Reimbursable operating costs | 0 | (9,738 | ) | ||||||
Other amounts due from affiliates, net | 16,613 | 52,873 | |||||||
$ | 16,613 | 43,135 | |||||||
(d) | Due to General Partner and Affiliates | ||||||||
The payable to the General Partner and affiliates consists of the following: | |||||||||
December 31 | |||||||||
2013 | 2012 | ||||||||
Management fees | $ | 18,369 | 72 | ||||||
Reimbursable operating costs | 69,478 | 10,410 | |||||||
Other amounts due to General Partner and affiliates, net | (34,684 | ) | (1,117 | ) | |||||
$ | 53,163 | 9,365 | |||||||
Property_and_Equipment
Property and Equipment | 12 Months Ended | ||||||||
Dec. 31, 2013 | |||||||||
Property Plant And Equipment [Abstract] | ' | ||||||||
Property and Equipment | ' | ||||||||
-6 | Property and Equipment | ||||||||
Property and equipment consists of the following: | |||||||||
December 31 | |||||||||
2013 | 2012 | ||||||||
Land and buildings | $ | 54,451 | 54,451 | ||||||
Distribution plant | 13,094,310 | 12,688,818 | |||||||
Other equipment | 768,678 | 675,841 | |||||||
Construction in progress | 1,560 | 31,025 | |||||||
13,918,999 | 13,450,135 | ||||||||
Accumulated depreciation | (11,289,448 | ) | (10,821,531 | ) | |||||
Property and equipment, net of accumulated depreciation | $ | 2,629,551 | 2,628,604 | ||||||
Accounts_Payable_and_Accrued_E
Accounts Payable and Accrued Expenses | 12 Months Ended | ||||||||
Dec. 31, 2013 | |||||||||
Payables And Accruals [Abstract] | ' | ||||||||
Accounts Payable and Accrued Expenses | ' | ||||||||
-7 | Accounts Payable and Accrued Expenses | ||||||||
Accounts payable and accrued expenses consist of the following: | |||||||||
December 31 | |||||||||
2013 | 2012 | ||||||||
Accounts payable | $ | 31,868 | 42,997 | ||||||
Program license fees | 158,460 | 133,290 | |||||||
Pole rental | 31,364 | 31,064 | |||||||
Franchise fees | 32,463 | 34,341 | |||||||
Copyright fees | 5,346 | 5,346 | |||||||
Other | 65,680 | 46,504 | |||||||
$ | 325,181 | 293,542 | |||||||
Term_Loan
Term Loan | 12 Months Ended | |
Dec. 31, 2013 | ||
Debt Disclosure [Abstract] | ' | |
Term Loan | ' | |
-8 | Term Loan | |
The Partnership’s term loan matured and was paid in full on July 31, 2013. |
Income_Taxes
Income Taxes | 12 Months Ended | |
Dec. 31, 2013 | ||
Income Tax Disclosure [Abstract] | ' | |
Income Taxes | ' | |
-9 | Income Taxes | |
Income taxes payable have not been recorded in the accompanying financial statements because they are obligations of the partners. The federal and state income tax returns of the Partnership are prepared and filed by the General Partner. | ||
The tax returns, the qualification of the Partnership as such for tax purposes, and the amount of distributable partnership income or loss are subject to examination by federal and state taxing authorities. If such examinations result in changes with respect to the Partnership’s qualification or in changes with respect to the income or loss, the tax liability of the partners would likely be changed accordingly. | ||
The Limited Partners were allocated taxable income in 2013. State income taxes of $6,679 are expected to be paid in 2014 by the Partnership on behalf of the Limited Partners and will be recorded as a reduction of Limited Partner’s capital. The Limited Partners were allocated taxable income in 2012. State income taxes of $4,720 were paid in 2013 by the Partnership on behalf of the Limited Partners and have been be recorded as a reduction of Limited Partner’s capital. There was no taxable income allocated to the Limited Partners in 2011. The Partnership agreement provides that tax losses may not be allocated to the Limited Partners if such loss allocation would create a deficit in the Limited Partners’ Capital Account. Such excess losses are reallocated to the General Partner (Reallocated Limited Partner Losses). In subsequent years, 100% of the Partnership’s net income is allocated to the General Partner until the General Partner has been allocated net income in amounts equal to the Reallocated Limited Partner Losses. | ||
The Partnership follows FASB ASC 740 (previously FIN No. 48, Accounting for Uncertainty in Income Taxes), which clarifies the accounting for uncertainty in income taxes recognized in the financial statements. This pronouncement prescribes a recognition threshold and measurement process for recording in the financial statements uncertain tax positions taken or expected to be taken in a filer’s tax return. FASB ASC 740 also provides guidance on derecognition, classification, interest and penalties, accounting in interim periods and disclosure requirements for uncertain tax positions. The Partnership had no unrecognized tax benefits as of December 31, 2013 and 2012. |
Commitments_and_Contingencies
Commitments and Contingencies | 12 Months Ended | ||||
Dec. 31, 2013 | |||||
Commitments And Contingencies Disclosure [Abstract] | ' | ||||
Commitments and Contingencies | ' | ||||
-10 | Commitments and Contingencies | ||||
(a) | Lease Arrangements | ||||
The Partnership leases certain office facilities and other sites under leases accounted for as operating leases. Rental expense related to these leases was $15,540, $15,630, and $14,482 in 2013, 2012, and 2011, respectively. Minimum lease payments through the end of the lease terms are as follows: | |||||
2014 | 1,680 | ||||
2015 | 1,200 | ||||
2016 | 1,200 | ||||
2017 | 1,200 | ||||
2018 | 1,200 | ||||
Thereafter | 74,700 | ||||
$ | 81,180 | ||||
The Partnership also rents utility poles in its operations. Generally, pole rentals are based on pole usage and cancelable on short notice, but the Partnership anticipates that such rentals will recur. Rent expense incurred for pole rentals for the years ended December 31, 2013, 2012, and 2011 was $107,336, $121,902, and $111,070, respectively. |
Escrow_Proceeds_and_Potential_
Escrow Proceeds and Potential Sale of Systems | 12 Months Ended | |
Dec. 31, 2013 | ||
Text Block [Abstract] | ' | |
Escrow Proceeds and Potential Sale of Systems | ' | |
-11 | Escrow Proceeds and Potential Sale of Systems | |
On July 5, 2007, Northland Cable Properties Eight Limited Partnership executed a purchase and sale agreement (the “Agreement”) to sell the operating assets and franchise rights of its remaining cable systems serving the communities of Aliceville, Alabama and Swainsboro, Georgia to Green River Media and Communications, LLC (“Green River”), an unaffiliated third party. The transaction was expected to close by the end of March 2008. To secure their performance under the Agreement, Green River deposited $75,000 into escrow (the “Escrow Deposit”), which was intended to be credited to the purchase price at closing. Closing of this transaction would have resulted in the liquidation of the Partnership. | ||
On March 31, 2008, the Partnership notified Green River of its termination of the Agreement. Green River disputed the right of the Partnership to terminate the Agreement. The parties reached a final settlement in the first quarter of 2011. As a result of the settlement, the Partnership received proceeds and accrued interest of $65,572 from the Escrow Deposit. The escrow proceeds were recorded as other income during the first quarter of 2011. | ||
Fees for legal and accounting activities in connection with the potential sale of the Partnership’s systems amounted to $54,440 for 2011, and have been expensed as incurred within system sales transaction costs in the accompanying statement of operations. |
Summary_of_Significant_Account1
Summary of Significant Accounting Policies (Policies) | 12 Months Ended | ||||||||||||||||
Dec. 31, 2013 | |||||||||||||||||
Accounting Policies [Abstract] | ' | ||||||||||||||||
Accounts Receivable | ' | ||||||||||||||||
(a) | Accounts Receivable | ||||||||||||||||
Accounts receivable consist primarily of amounts due from customers for cable or advertising services provided by the Partnership, and are net of an allowance for doubtful accounts of $8,000 and $7,000 at December 31, 2013 and 2012, respectively. | |||||||||||||||||
Property and Equipment | ' | ||||||||||||||||
(b) | Property and Equipment | ||||||||||||||||
Property and equipment are recorded at cost. Costs of additions and substantial improvements, which include materials, labor and indirect costs associated with the construction of cable transmission and distribution facilities, are capitalized. Indirect costs include employee salaries and benefits, travel, and other costs. These costs are estimated based on historical information and analysis. The Partnership performs evaluations of these estimates as warranted by events or changes in circumstances. | |||||||||||||||||
The Partnership also capitalizes costs associated with initial customer installations. The costs of disconnecting service or reconnecting service to previously installed locations are charged to operating expense in the period incurred. Costs for repairs and maintenance are also charged to operating expense, while equipment replacements, including the replacement of drops, are capitalized. | |||||||||||||||||
At the time of retirements, sales, or other dispositions of property, the original cost, and related accumulated depreciation are removed from the respective accounts, and the gains and losses are included in the statements of operations. | |||||||||||||||||
Depreciation of property and equipment is calculated using the straight-line method over the following estimated service lives: | |||||||||||||||||
Buildings | 20 years | ||||||||||||||||
Distribution plant | 10 years | ||||||||||||||||
Other equipment | 5 – 20 years | ||||||||||||||||
The Partnership evaluates the depreciation periods of property and equipment to determine whether events or circumstances warrant revised estimates of useful lives. | |||||||||||||||||
In accordance with general accounting standards, long-lived assets, such as property and equipment, and purchased intangibles subject to amortization, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset group may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset group to estimated undiscounted future cash flows expected to be generated by the asset group. If the carrying amount of an asset group exceeds its estimated future cash flows, an impairment charge is recognized by the amount by which the carrying amount of the asset group exceeds the fair value of the asset group. Assets to be disposed of would be separately presented in the balance sheet and reported at the lower of the carrying amount or fair value less costs to sell, and no longer depreciated. | |||||||||||||||||
Intangible Assets | ' | ||||||||||||||||
(c) | Intangible Assets | ||||||||||||||||
The Partnership does not amortize intangible assets determined to have indefinite lives. The Partnership determined that its franchise agreements met the definition of indefinite lived assets due to the history of obtaining franchise renewals, among other considerations. Accordingly, amortization of these assets ceased on December 31, 2001. The Partnership tests these intangibles for impairment annually as of September 30th or on an interim basis if an event occurs or circumstances change that would indicate the assets might be impaired. The Partnership’s test for impairment that was performed as of September 30, 2013 indicated that the fair value of the assets’ exceeded their carrying value. | |||||||||||||||||
The Partnership determined that there are no conditions such as obsolescence, regulatory changes, changes in demand, competition, or other factors that would change their indefinite life determination. The Partnership will continue to test these assets for impairment annually as of September 30th, or more frequently as warranted by events or changes in circumstances. | |||||||||||||||||
During the third quarter of 2011 the Partnership received an offer to purchase its cable systems constituting a triggering event under ASC 350. The Partnership tested and determined that the carrying value of the franchise agreements associated with its systems exceeded such assets’ fair value as of September 30, 2011. This was primarily the result of the offer price to purchase the Partnership’s cable systems being lower than their net book values. As a result, the Partnership recognized an estimated impairment loss of $860,000 in 2011. | |||||||||||||||||
Loan Fees | ' | ||||||||||||||||
(d) | Loan Fees | ||||||||||||||||
Loan fees were amortized using the straight-line method over periods of one to five years. The Partnership recorded amortization expense of $1,007, $4,028, and $4,028 in 2013, 2012, and 2011, respectively. Loan fees were fully amortized as of June 30, 2013. | |||||||||||||||||
Self Insurance | ' | ||||||||||||||||
(e) | Self Insurance | ||||||||||||||||
The Partnership began self-insuring for aerial and underground plant in 1996. Beginning in 1997, the Partnership began making quarterly contributions into an insurance fund maintained by an affiliate which covers all Northland entities and would defray a portion of any loss should the Partnership be faced with a significant uninsured loss. To the extent the Partnership’s losses exceed the fund’s balance, the Partnership would absorb any such loss. If the Partnership were to sustain a material uninsured loss, such reserves could be insufficient to fully fund such a loss. The capital cost of replacing such equipment and physical plant could have a material adverse effect on the Partnership, its financial condition, prospects and debt service ability. | |||||||||||||||||
Amounts paid to the affiliate, which maintains the fund for the Partnership and its affiliates, are expensed as incurred and are included in the statements of operations. To the extent a loss has been incurred related to risks that are self-insured, the Partnership records an operating loss, net of any amounts to be drawn from the fund. In 2013, 2012, and 2011, the Partnership was required to make contributions and was charged $0, $1,632, and $12,566, respectively, by the fund. Management suspended contributions during 2012 based on its assessment that the current balance would be sufficient to meet potential claims. As of December 31, 2013 and 2012, the fund (related to all Northland entities) had a balance of $740,022 and $748,007, respectively. Amounts paid from the fund related to all Northland entities were $9,226, $168,481, and $101,620, in 2013, 2012, and 2011, respectively. Of this amount the Partnership received $9,226, $19,218 and $0 in 2013, 2012 and 2011, respectively. | |||||||||||||||||
Revenue Recognition | ' | ||||||||||||||||
(f) | Revenue Recognition | ||||||||||||||||
Cable service revenue, including service and maintenance, is recognized in the month service is provided to customers. Advance payments on services to be rendered are recorded as subscriber prepayments. Revenues resulting from the sale of local spot advertising are recognized when the related advertisements or commercials appear before the public. Local spot advertising revenues earned were $71,351, $72,081, and $57,132, in 2013, 2012, and 2011 respectively. | |||||||||||||||||
Marketing Costs | ' | ||||||||||||||||
(g) | Marketing Costs | ||||||||||||||||
The Partnership expenses marketing costs as they are incurred. Marketing costs attributable to operations were $38,418, $23,060, and $17,798 in 2013, 2012, and 2011, respectively. | |||||||||||||||||
Segment Reporting | ' | ||||||||||||||||
(h) | Segment Reporting | ||||||||||||||||
The Partnership manages its business and makes operating decisions at the operating segment level. The Partnership follows general standards of operating segment aggregation, reporting business activities under a single reportable segment, telecommunications services. Additionally, all of its activities take place in the United States of America. | |||||||||||||||||
Concentration of Credit Risk | ' | ||||||||||||||||
(i) | Concentration of Credit Risk | ||||||||||||||||
The Partnership is subject to concentrations of credit risk from cash investments on deposit at various financial institutions that at times exceed insured limits by the Federal Deposit Insurance Corporation. This exposes the Partnership to potential risk of loss in the event the institution becomes insolvent. | |||||||||||||||||
Fair Value of Financial Instruments | ' | ||||||||||||||||
(j) | Fair Value of Financial Instruments | ||||||||||||||||
We measure certain financial assets and financial liabilities at fair value in three levels, based on the markets in which the assets and liabilities are traded and the reliability of the inputs used to determine fair value. These levels are: | |||||||||||||||||
• | Level 1 - inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities. | ||||||||||||||||
• | Level 2 - quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active. | ||||||||||||||||
• | Level 3 - significant inputs are unobservable for the asset or liability. | ||||||||||||||||
The following table summarizes the balances of assets and liabilities measured at fair value on a recurring basis at December 31, 2013. | |||||||||||||||||
Total | Level 1 | Level 2 | Level 3 | ||||||||||||||
Cash | $ | 144,373 | $ | 144,373 | $ | 0 | $ | 0 | |||||||||
The following table summarizes the balances of assets and liabilities measured at fair value on a recurring basis at December 31, 2012. | |||||||||||||||||
Total | Level 1 | Level 2 | Level 3 | ||||||||||||||
Cash | $ | 380,676 | $ | 380,676 | $ | 0 | $ | 0 | |||||||||
Accounting for Uncertainty in Income Taxes | ' | ||||||||||||||||
The Partnership follows FASB ASC 740 (previously FIN No. 48, Accounting for Uncertainty in Income Taxes), which clarifies the accounting for uncertainty in income taxes recognized in the financial statements. This pronouncement prescribes a recognition threshold and measurement process for recording in the financial statements uncertain tax positions taken or expected to be taken in a filer’s tax return. FASB ASC 740 also provides guidance on derecognition, classification, interest and penalties, accounting in interim periods and disclosure requirements for uncertain tax positions. |
Summary_of_Significant_Account2
Summary of Significant Accounting Policies (Tables) | 12 Months Ended | ||||||||||||||||
Dec. 31, 2013 | |||||||||||||||||
Accounting Policies [Abstract] | ' | ||||||||||||||||
Depreciation of Property and Equipment is Calculated Using the Straight-Line Method | ' | ||||||||||||||||
Depreciation of property and equipment is calculated using the straight-line method over the following estimated service lives: | |||||||||||||||||
Buildings | 20 years | ||||||||||||||||
Distribution plant | 10 years | ||||||||||||||||
Other equipment | 5 – 20 years | ||||||||||||||||
Balances of Assets and Liabilities Measured at Fair Value on Recurring Basis | ' | ||||||||||||||||
The following table summarizes the balances of assets and liabilities measured at fair value on a recurring basis at December 31, 2013. | |||||||||||||||||
Total | Level 1 | Level 2 | Level 3 | ||||||||||||||
Cash | $ | 144,373 | $ | 144,373 | $ | 0 | $ | 0 | |||||||||
The following table summarizes the balances of assets and liabilities measured at fair value on a recurring basis at December 31, 2012. | |||||||||||||||||
Total | Level 1 | Level 2 | Level 3 | ||||||||||||||
Cash | $ | 380,676 | $ | 380,676 | $ | 0 | $ | 0 |
Transactions_with_the_General_1
Transactions with the General Partner and Affiliates (Tables) | 12 Months Ended | ||||||||
Dec. 31, 2013 | |||||||||
Text Block [Abstract] | ' | ||||||||
Receivable from Affiliates | ' | ||||||||
The receivable from affiliates consists of the following: | |||||||||
December 31 | |||||||||
2013 | 2012 | ||||||||
Reimbursable operating costs | 0 | (9,738 | ) | ||||||
Other amounts due from affiliates, net | 16,613 | 52,873 | |||||||
$ | 16,613 | 43,135 | |||||||
Due to General Partner and Affiliates | ' | ||||||||
The payable to the General Partner and affiliates consists of the following: | |||||||||
December 31 | |||||||||
2013 | 2012 | ||||||||
Management fees | $ | 18,369 | 72 | ||||||
Reimbursable operating costs | 69,478 | 10,410 | |||||||
Other amounts due to General Partner and affiliates, net | (34,684 | ) | (1,117 | ) | |||||
$ | 53,163 | 9,365 | |||||||
Property_and_Equipment_Tables
Property and Equipment (Tables) | 12 Months Ended | ||||||||
Dec. 31, 2013 | |||||||||
Property Plant And Equipment [Abstract] | ' | ||||||||
Property and Equipment | ' | ||||||||
Property and equipment consists of the following: | |||||||||
December 31 | |||||||||
2013 | 2012 | ||||||||
Land and buildings | $ | 54,451 | 54,451 | ||||||
Distribution plant | 13,094,310 | 12,688,818 | |||||||
Other equipment | 768,678 | 675,841 | |||||||
Construction in progress | 1,560 | 31,025 | |||||||
13,918,999 | 13,450,135 | ||||||||
Accumulated depreciation | (11,289,448 | ) | (10,821,531 | ) | |||||
Property and equipment, net of accumulated depreciation | $ | 2,629,551 | 2,628,604 | ||||||
Accounts_Payable_and_Accrued_E1
Accounts Payable and Accrued Expenses (Tables) | 12 Months Ended | ||||||||
Dec. 31, 2013 | |||||||||
Payables And Accruals [Abstract] | ' | ||||||||
Accounts Payable and Accrued Expenses | ' | ||||||||
Accounts payable and accrued expenses consist of the following: | |||||||||
December 31 | |||||||||
2013 | 2012 | ||||||||
Accounts payable | $ | 31,868 | 42,997 | ||||||
Program license fees | 158,460 | 133,290 | |||||||
Pole rental | 31,364 | 31,064 | |||||||
Franchise fees | 32,463 | 34,341 | |||||||
Copyright fees | 5,346 | 5,346 | |||||||
Other | 65,680 | 46,504 | |||||||
$ | 325,181 | 293,542 | |||||||
Commitments_and_Contingencies_
Commitments and Contingencies (Tables) | 12 Months Ended | ||||
Dec. 31, 2013 | |||||
Commitments And Contingencies Disclosure [Abstract] | ' | ||||
Lease Arrangements | ' | ||||
Minimum lease payments through the end of the lease terms are as follows: | |||||
2014 | 1,680 | ||||
2015 | 1,200 | ||||
2016 | 1,200 | ||||
2017 | 1,200 | ||||
2018 | 1,200 | ||||
Thereafter | 74,700 | ||||
$ | 81,180 | ||||
Organization_and_Partners_Inte1
Organization and Partners' Interests - Additional Information (Detail) (USD $) | 12 Months Ended |
Dec. 31, 2013 | |
Franchise | |
Organization Consolidation And Presentation Of Financial Statements [Abstract] | ' |
Entity incorporation date | 21-Sep-88 |
Date of commencement of operations | 8-Mar-89 |
Number nonexclusive franchises | 11 |
Franchises expiration date | 'Through 2019 |
Partnership Agreement expire date | 31-Dec-16 |
Amendment to extend the partnership term | 'The Amendment to extend the term of the Partnership from December 31, 2013, to December 31, 2016, was approved at a special meeting of the limited partners on December 17, 2013. |
Amount contributed to acquire interest in Partnership | $1,000 |
Percentage of interest | 1.00% |
Summary_of_Significant_Account3
Summary of Significant Accounting Policies - Additional Information (Detail) (USD $) | 12 Months Ended | ||
Dec. 31, 2013 | Dec. 31, 2012 | Dec. 31, 2011 | |
Segment | |||
Property, Plant and Equipment [Line Items] | ' | ' | ' |
Allowance for accounts receivable | $8,000 | $7,000 | ' |
Impairment loss of intangible assets | ' | ' | 860,000 |
Partnership recorded amortization expense | 1,007 | 4,028 | 4,028 |
Charges to make partnership contribution | 0 | 1,632 | 12,566 |
Fund related to Northland entities | 740,022 | 748,007 | ' |
Amounts paid from the fund related to Northland entities | 9,226 | 168,481 | 101,620 |
Receipts from self insurance fund | 9,226 | 19,218 | 0 |
Advertising revenues | 71,351 | 72,081 | 57,132 |
Marketing costs | $38,418 | $23,060 | $17,798 |
Number of reportable segments | 1 | ' | ' |
Minimum [Member] | ' | ' | ' |
Property, Plant and Equipment [Line Items] | ' | ' | ' |
Period of amortization using straight line method | '1 year | ' | ' |
Maximum [Member] | ' | ' | ' |
Property, Plant and Equipment [Line Items] | ' | ' | ' |
Period of amortization using straight line method | '5 years | ' | ' |
Summary_of_Significant_Account4
Summary of Significant Accounting Policies - Depreciation of Property and Equipment is Calculated Using the Straight-Line Method (Detail) | 12 Months Ended |
Dec. 31, 2013 | |
Buildings [Member] | ' |
Property, Plant and Equipment [Line Items] | ' |
Property, plant and equipment, Useful life | '20 years |
Distribution plant [Member] | ' |
Property, Plant and Equipment [Line Items] | ' |
Property, plant and equipment, Useful life | '10 years |
Minimum [Member] | Other equipment [Member] | ' |
Property, Plant and Equipment [Line Items] | ' |
Property, plant and equipment, Useful life | '5 years |
Maximum [Member] | Other equipment [Member] | ' |
Property, Plant and Equipment [Line Items] | ' |
Property, plant and equipment, Useful life | '20 years |
Summary_of_Significant_Account5
Summary of Significant Accounting Policies - Balances of Assets and Liabilities Measured at Fair Value on Recurring Basis (Detail) (Fair Value, Measurements, Recurring [Member], USD $) | Dec. 31, 2013 | Dec. 31, 2012 |
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] | ' | ' |
Cash | $144,373 | $380,676 |
Level 1 [Member] | ' | ' |
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] | ' | ' |
Cash | 144,373 | 380,676 |
Level 2 [Member] | ' | ' |
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] | ' | ' |
Cash | 0 | 0 |
Level 3 [Member] | ' | ' |
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] | ' | ' |
Cash | $0 | $0 |
Income_Allocation_Additional_I
Income Allocation - Additional Information (Detail) (USD $) | 12 Months Ended |
Dec. 31, 2013 | |
Income Statement [Abstract] | ' |
Percentage of partnership agreement, General Partner | 1.00% |
Percentage of partnership agreement, Limited Partner | 99.00% |
Partnership net income, General Partner | 20.00% |
Partnership net income, Limited Partner | 80.00% |
Percentage of allocable share of net income | 50.00% |
Initial contribution to capital | $9,568,500 |
Limited partnership per unit | 500 |
Partnership cash distributions to limited partners | $0 |
Transactions_with_the_General_2
Transactions with the General Partner and Affiliates - Additional Information (Detail) (USD $) | 12 Months Ended | ||
Dec. 31, 2013 | Dec. 31, 2012 | Dec. 31, 2011 | |
Related Party Transactions [Abstract] | ' | ' | ' |
Percentage of gross revenue of the Partnership | 5.00% | ' | ' |
Management fees charged by the General Partner | $224,381 | $210,931 | $206,384 |
Amount charged for reimbursements | 287,581 | 261,205 | 252,463 |
Net of payments received | 58,896 | 50,770 | 34,830 |
Amount charged for telephone and Internet services | 116,279 | 101,772 | 84,534 |
Amount capitalized to upgrade cable systems | 18,859 | 35,753 | 30,216 |
Amount received as advertising revenues | $63,310 | $60,434 | $52,423 |
Transactions_with_the_General_3
Transactions with the General Partner and Affiliates - Receivable from Affiliates (Detail) (USD $) | 12 Months Ended | |
Dec. 31, 2013 | Dec. 31, 2012 | |
Related Party Transactions [Abstract] | ' | ' |
Reimbursable operating costs | $0 | ($9,738) |
Other amounts due from affiliates, net | 16,613 | 52,873 |
Due from affiliates | $16,613 | $43,135 |
Transactions_with_the_General_4
Transactions with the General Partner and Affiliates - Due to General Partner and Affiliates (Detail) (USD $) | Dec. 31, 2013 | Dec. 31, 2012 |
Related Party Transaction [Line Items] | ' | ' |
Other amounts due to General Partner and affiliates, net | ($16,613) | ($52,873) |
Due to General Partner and affiliates | 53,163 | 9,365 |
General partner [Member] | ' | ' |
Related Party Transaction [Line Items] | ' | ' |
Management fees | 18,369 | 72 |
Reimbursable operating costs | 69,478 | 10,410 |
Other amounts due to General Partner and affiliates, net | -34,684 | -1,117 |
Due to General Partner and affiliates | $53,163 | $9,365 |
Property_and_Equipment_Propert
Property and Equipment - Property and Equipment (Detail) (USD $) | Dec. 31, 2013 | Dec. 31, 2012 |
Property, Plant and Equipment [Line Items] | ' | ' |
Property and equipment | $13,918,999 | $13,450,135 |
Accumulated depreciation | -11,289,448 | -10,821,531 |
Property and equipment, net of accumulated depreciation | 2,629,551 | 2,628,604 |
Land and buildings [Member] | ' | ' |
Property, Plant and Equipment [Line Items] | ' | ' |
Property and equipment | 54,451 | 54,451 |
Distribution plant [Member] | ' | ' |
Property, Plant and Equipment [Line Items] | ' | ' |
Property and equipment | 13,094,310 | 12,688,818 |
Other equipment [Member] | ' | ' |
Property, Plant and Equipment [Line Items] | ' | ' |
Property and equipment | 768,678 | 675,841 |
Construction in progress [Member] | ' | ' |
Property, Plant and Equipment [Line Items] | ' | ' |
Property and equipment | $1,560 | $31,025 |
Accounts_Payable_and_Accrued_E2
Accounts Payable and Accrued Expenses - Accounts Payable and Accrued Expenses (Detail) (USD $) | Dec. 31, 2013 | Dec. 31, 2012 |
Finite-Lived Intangible Assets [Line Items] | ' | ' |
Accounts payable and accrued expenses | $325,181 | $293,542 |
Accounts payable [Member] | ' | ' |
Finite-Lived Intangible Assets [Line Items] | ' | ' |
Accounts payable and accrued expenses | 31,868 | 42,997 |
Program license fees [Member] | ' | ' |
Finite-Lived Intangible Assets [Line Items] | ' | ' |
Accounts payable and accrued expenses | 158,460 | 133,290 |
Pole rental [Member] | ' | ' |
Finite-Lived Intangible Assets [Line Items] | ' | ' |
Accounts payable and accrued expenses | 31,364 | 31,064 |
Franchise fees [Member] | ' | ' |
Finite-Lived Intangible Assets [Line Items] | ' | ' |
Accounts payable and accrued expenses | 32,463 | 34,341 |
Copyright fees [Member] | ' | ' |
Finite-Lived Intangible Assets [Line Items] | ' | ' |
Accounts payable and accrued expenses | 5,346 | 5,346 |
Other [Member] | ' | ' |
Finite-Lived Intangible Assets [Line Items] | ' | ' |
Accounts payable and accrued expenses | $65,680 | $46,504 |
Term_Loan_Additional_Informati
Term Loan - Additional Information (Detail) | 12 Months Ended |
Dec. 31, 2013 | |
Debt Disclosure [Abstract] | ' |
Credit agreement maturity date | 31-Jul-13 |
Income_Taxes_Additional_Inform
Income Taxes - Additional Information (Detail) (USD $) | 12 Months Ended | ||
Dec. 31, 2013 | Dec. 31, 2011 | Dec. 31, 2012 | |
Income Tax Examination [Line Items] | ' | ' | ' |
Distribution declared to Limited Partners for income taxes | $4,720 | ' | ' |
Taxable income allocated to the Limited Partners | ' | 0 | ' |
Percentage of Partnership's net income is allocated to the General Partner | 100.00% | ' | ' |
Unrecognized tax benefits | 0 | ' | 0 |
Limited partners [Member] | ' | ' | ' |
Income Tax Examination [Line Items] | ' | ' | ' |
Distribution declared to Limited Partners for income taxes | 4,720 | ' | ' |
2014 [Member] | Limited partners [Member] | ' | ' | ' |
Income Tax Examination [Line Items] | ' | ' | ' |
Distribution declared to Limited Partners for income taxes | $6,679 | ' | ' |
Commitments_and_Contingencies_1
Commitments and Contingencies - Additional Information (Detail) (USD $) | 12 Months Ended | ||
Dec. 31, 2013 | Dec. 31, 2012 | Dec. 31, 2011 | |
Commitments And Contingencies Disclosure [Abstract] | ' | ' | ' |
Rental expense | $15,540 | $15,630 | $14,482 |
Rent expense incurred for pole | $107,336 | $121,902 | $111,070 |
Commitments_and_Contingencies_2
Commitments and Contingencies - Lease Arrangements (Detail) (USD $) | Dec. 31, 2013 |
Leases [Abstract] | ' |
2014 | $1,680 |
2015 | 1,200 |
2016 | 1,200 |
2017 | 1,200 |
2018 | 1,200 |
Thereafter | 74,700 |
Total | $81,180 |
Escrow_Proceeds_and_Potential_1
Escrow Proceeds and Potential Sale of Systems - Additional Information (Detail) (USD $) | 3 Months Ended | 12 Months Ended | |
Mar. 31, 2011 | Dec. 31, 2011 | Jul. 05, 2007 | |
Escrow Proceeds And Potential Sale Of Systems [Abstract] | ' | ' | ' |
Escrow deposit | ' | ' | $75,000 |
Received proceeds and accrued interest | 65,572 | ' | ' |
Fees for legal and accounting activities | ' | $54,440 | ' |