Northland Cable Properties Eight Limited Partnership (NCPE) 10-K 2 Mar 15 2014 FY Annual report Financial data

Document_And_Entity_Informatio

Document And Entity Information (USD $)	12 Months Ended
	Dec. 31, 2014
Entity Registrant Name	NORTHLAND CABLE PROPERTIES EIGHT LIMITED PARTNERSHIP
Entity Central Index Key	843368
Current Fiscal Year End Date	-19
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Common Stock, Shares Outstanding (in shares)	19,087
Entity Public Float	$2,424,049
Document Type	10-K
Document Period End Date	31-Dec-14
Document Fiscal Year Focus	2014
Document Fiscal Period Focus	FY
Amendment Flag	FALSE

Balance_Sheets

Balance Sheets (USD $)	Dec. 31, 2014	Dec. 31, 2013
Assets
Cash	$87,503	$144,373
Accounts receivable (net of allowance of $9,400 and $8,000 in 2014 and 2013)	117,745	101,777
Due from affiliates	6,028	16,613
Prepaid expenses	45,547	44,586
Investment in cable television properties:
Property and equipment	14,367,729	13,918,999
Less accumulated depreciation	-11,642,253	-11,289,448
	2,725,476	2,629,551
Franchise agreements (net of accumulated amortization of $1,907,136 in 2014 and 2013 (Note 3(c))	394,311	2,292,704
Total investment in cable television properties	3,119,787	4,922,255
Total assets	3,376,610	5,229,604
Liabilities:
Accounts payable and accrued expenses	586,106	325,181
Due to General Partner and affiliates	233,437	53,163
Deposits	9,515	9,465
Subscriber prepayments	157,694	192,433
Total liabilities	986,752	580,242
Commitments and contingencies
General Partner:
Contributed capital	1,000	1,000
Accumulated deficit	-57,024	-34,496
	-56,024	-33,496
Limited partners:
Contributed capital, net (19,087 units)	8,091,119	8,097,798
Accumulated deficit	-5,645,237	-3,414,940
	2,445,882	4,682,858
Total liabilities and partners’ capital	$3,376,610	$5,229,604

Balance_Sheets_Parentheticals

Balance Sheets (Parentheticals) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Allowance for doubtful accounts	$9,400	$8,000
Franchise agreements accumulated amortization	$1,907,136	$1,907,136
Capital units outstanding (in shares)	19,087	19,087

Statements_of_Operations

Statements of Operations (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Revenue (including $49,058, $63,310 and $60,434, received from affiliate in 2014, 2013 and 2012, respectively)	$4,380,380	$4,487,627	$4,218,611
Expenses:
Operating / cost of revenue	474,479	517,561	482,133
General and administrative	1,758,596	1,378,004	1,203,434
Programming / cost of revenue	1,921,137	1,817,916	1,675,316
Depreciation / cost of revenue	563,147	561,266	528,758
Loss on impairment of franchise agreements	1,898,393
Loss (gain) on disposal of assets	17,565	-11,880	36,734
Operating (loss) income	-2,252,937	224,760	292,236
Other income (expense):
Interest expense and amortization of loan fees		-9,310	-29,131
Other income	112	157	345
Net (loss) income	-2,252,825	215,607	263,450
Allocation of net (loss) income:
General Partner	-22,528	2,156	2,634
Limited partners	($2,230,297)	$213,451	$260,816
Net (loss) income per limited partnership unit (in dollars per share)	($117)	$11	$14

Statements_of_Operations_Paren

Statements of Operations (Parentheticals) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Operating / cost of revenue	$474,479	$517,561	$482,133
General and administrative	1,758,596	1,378,004	1,203,434
Programming / cost of revenue	1,921,137	1,817,916	1,675,316
Affiliated Entity [Member]
Revenue from affiliate	49,058	63,310	60,434
Operating / cost of revenue	54,597	56,694	60,107
General and administrative	664,102	556,208	491,796
Programming / cost of revenue	$84,568	$55,377	$37,021

Statements_of_Changes_in_Partn

Statements of Changes in Partners' Capital (Deficit) (USD $)	Total	General Partner [Member]	Limited Partner [Member]
Balance at Dec. 31, 2011	$4,175,025	($38,286)	$4,213,311
Net (loss) income	263,450	2,634	260,816
Balance at Dec. 31, 2012	4,438,475	-35,652	4,474,127
Net (loss) income	215,607	2,156	213,451
Distribution to Limited Partners for income taxes paid	4,720		4,720
Balance at Dec. 31, 2013	4,649,362	-33,496	4,682,858
Net (loss) income	-2,252,825	-22,528	-2,230,297
Distribution to Limited Partners for income taxes paid	6,679		6,679
Balance at Dec. 31, 2014	$2,389,858	($56,024)	$2,445,882

Statements_of_Cash_Flows

Statements of Cash Flows (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Cash flows from operating activities:
Net (loss) income	($2,252,825)	$215,607	$263,450
Adjustments to reconcile net (loss) income to net cash provided by operating activities:
Depreciation expense	563,147	561,266	528,758
Amortization of loan fees	0	1,007	4,028
(Gain) loss on disposal of assets	-3,323	-11,880	16,310
Loss on impairment of franchise agreements	1,898,393
Changes in certain assets and liabilities:
Accounts receivable	-15,968	-5,708	17,450
Due from affiliates	10,585	26,522	10,208
Prepaid expenses	-961	3,332	5,042
Accounts payable and accrued expenses	242,136	49,750	16,845
Due to General Partner and affiliates	63,009	22,234	-15,613
Deposits	50	-1,750	390
Subscriber prepayments	-34,739	8,293	19,621
Net cash provided by operating activities	469,504	868,673	866,489
Cash flows used in investing activities:
Purchase of property and equipment	-544,759	-580,534	-482,708
Proceeds from sale of property	25,064	21,864	500
Insurance proceeds		11,790	4,107
Increase in franchise agreements			-500
Net cash used in investing activities	-519,695	-546,880	-478,601
Cash flows used in financing activities:
Principal payments on term loan		-553,376	-375,000
Distribution on behalf of limited partners for tax purposes	-6,679	-4,720
Net cash used in financing activities	-6,679	-558,096	-375,000
(Decrease) increase in cash	-56,870	-236,303	12,888
Cash, beginning of year	144,373	380,676	367,788
Cash, end of year	87,503	144,373	380,676
Supplemental disclosure of cash flow information:
Cash paid during the year for interest		8,303	31,033
Capital expenditures in accounts payable at December 31, 2014, 2013 and 2012	33,640	14,851	32,962
Capital expenditures in due to general partner and affiliates at December 31, 2014, 2013 and 2012	$95,701	($21,564)

Note_1_Organization_and_Partne

Note 1 - Organization and Partners' Interests	12 Months Ended
	Dec. 31, 2014
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	(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 2024. 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 and availability of capital.
	(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.

Note_2_Basis_of_Presentation

Note 2 - Basis of Presentation	12 Months Ended
	Dec. 31, 2014
Notes to Financial Statements
Basis of Accounting [Text Block]	(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.

Note_3_Summary_of_Significant_

Note 3 - Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2014
Notes to Financial Statements
Basis of Presentation and Significant Accounting Policies [Text Block]	(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 $9,400 and $8,000 at December 31, 2014 and 2013, 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.
	During 2014, there was a significant decline in the operating cash flow of the Swainsboro, GA system constituting a triggering event under ASC 360. The Partnership performed step 1 of the impairment test on the property and equipment of its Swainsboro, GA system and determined that the undiscounted cash flows of the system exceeded the carrying value of the property and equipment as of December 31, 2014.
	(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 tested and determined that the carrying value of the franchise agreements associated with its Swainsboro, Georgia system exceeded such assets fair value as of September 30, 2014. Fair value was determined using discounted system cash flows net of contributory charges for the system’s property and equipment (a Level 3 measurement). The Partnership recognized an impairment loss of $1,898,393 as of September 30, 2014, which resulted in a total impairment of the franchises. This is primarily the result of a significant decrease in estimated future cash flows expected to be generated by the system, which is due to, among other factors, the decline in the number of video subscribers served by the system and increasing competition from providers in market experienced in 2014.
	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.
	(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 $0, $1,007 and $4,028 in 2014, 2013, and 2012, 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 2014, 2013, and 2012, the Partnership was required to make contributions and was charged $0, $0, and $1,632, 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, 2014 and 2013, the fund (related to all Northland entities) had a balance of $666,998 and $740,022, respectively. Amounts paid from the fund related to all Northland entities were $74,130, $9,226, and $168,481, in 2014, 2013, and 2012, respectively. Of this amount the Partnership received $0, $9,226 and $19,218 in 2014, 2013 and 2012, 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 $61,789, $71,351, and $72,081, in 2014, 2013, and 2012 respectively.
	(g)      Marketing Costs
	The Partnership expenses marketing costs as they are incurred. Marketing costs attributable to operations were $56,993, $38,418, and $23,060 in 2014, 2013, and 2012, 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.

Note_4_Income_Allocation

Note 4 - Income Allocation	12 Months Ended
	Dec. 31, 2014
Notes to Financial Statements
Partners' Capital Notes Disclosure [Text Block]	(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, 2014. The Partnership has made no cash distributions to the limited partners as of December 31, 2014.

Note_5_Transactions_with_the_G

Note 5 - Transactions with the General Partner and Affiliates	12 Months Ended
	Dec. 31, 2014
Notes to Financial Statements
Transactions With General Partner and Affiliates Disclosure [Text Block]	(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 $219,019, $224,381, and $210,931 for 2014, 2013, and 2012, respectively. Management fees are included as a component of general and administrative expenses in the accompanying statements of operations. The Partnership has deferred payment of management fees for the fourth quarter of 2014 and will continue to defer management fees through 2015 to meet its obligations related to the settlement of a legal claim in September 2014.
	(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 $387,444, $287,581, and $261,205 for 2014, 2013, and 2012, 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 $38,438, $58,896, and $50,770, net of payments received, under the terms of these agreements during 2014, 2013, and 2012, 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 2014, 2013, and 2012, the Partnership’s operations include charges of $173,589, $116,279, $101,772, respectively, for these services. Of this amount, $15,223, $18,859, and $35,753 were capitalized in 2014, 2013, and 2012, 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 $49,058, $63,310, and $60,434, in payments received under the terms of this agreement during 2014, 2013, and 2012, respectively.
	(c)      Due from Affiliates
	The receivable from affiliates consists of the following:
		31-Dec
		2014		2013
	Reimbursable operating costs		25		0
	Other amounts due from affiliates, net		6,003		16,613
		$	6,028		16,613
	(d)      Due to General Partner and Affiliates
	The payable to the General Partner and affiliates consists of the following:
		31-Dec
		2014		2013
	Management fees	$	50,501		18,369
	Reimbursable operating costs		81,428		69,478
	Other amounts due to General Partner and		101,508		(34,684	)
	affiliates, net
		$	233,437		53,163

Note_6_Property_and_Equipment

Note 6 - Property and Equipment	12 Months Ended
	Dec. 31, 2014
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	(6)       Property and Equipment
	Property and equipment consists of the following:
		31-Dec
		2014			2013
	Land and buildings	$	54,451			54,451
	Distribution plant		13,477,626			13,094,310
	Other equipment		811,755			768,678
	Construction in progress		23,897			1,560
			14,367,729			13,918,999
	Accumulated depreciation		(11,642,253	)		(11,289,448	)
	Property and equipment, net of accumulated	$	2,725,476			2,629,551
	depreciation

Note_7_Accounts_Payable_and_Ac

Note 7 - Accounts Payable and Accrued Expenses	12 Months Ended
	Dec. 31, 2014
Notes to Financial Statements
Accounts Payable and Accrued Liabilities Disclosure [Text Block]	(7)       Accounts Payable and Accrued Expenses
	Accounts payable and accrued expenses consist of the following:
		31-Dec
		2014		2013
	Accounts payable	$	29,618		31,868
	Program license fees		193,693		158,460
	Pole rental		33,990		31,364
	Franchise fees		28,676		32,463
	Copyright fees		5,346		5,346
	Accrued legal fees and expenses		216,523		12,296
	Other		78,260		53,384
		$	586,106		325,181

Note_8_Term_Loan

Note 8 - Term Loan	12 Months Ended
	Dec. 31, 2014
Notes to Financial Statements
Long-term Debt [Text Block]	(8)       Term Loan
	The Partnership’s term loan matured and was paid in full on July 1, 2013.

Note_9_Income_Taxes

Note 9 - Income Taxes	12 Months Ended
	Dec. 31, 2014
Notes to Financial Statements
Income Tax Disclosure [Text Block]	(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.
	There was no taxable income allocated to the Limited Partners in 2014. The Limited Partners were allocated taxable income in 2013. State income taxes of $6,679 were paid in 2014 by the Partnership on behalf of the Limited Partners and have been 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. 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, 2014 and 2013.

Note_10_Commitments_and_Contin

Note 10 - Commitments and Contingencies	12 Months Ended
	Dec. 31, 2014
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	(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 $16,725, $15,540, and $15,630 in 2014, 2013, and 2012, respectively. Minimum lease payments through the end of the lease terms are as follows:
	2015		5,000
	2016		5,000
	2017		5,000
	2018		5,000
	2019		5,000
	Thereafter		20,000
		$	45,000
	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, 2014, 2013, and 2012 was $108,095, $107,336, and $121,902, respectively.

Note_11_Litigation

Note 11 - Litigation	12 Months Ended
	Dec. 31, 2014
Notes to Financial Statements
Legal Matters and Contingencies [Text Block]	(11)     Litigation
	In September 2014, the Partnership settled a legal claim made by a former employee. Under the terms of the settlement, the Partnership will pay $150,000 in damages, fees and costs. Pursuant to the settlement agreement, the Partnership entered into a security agreement to grant a security interest in all of the assets of the Partnership to secure the obligations. As of December 31, 2014, the Partnership has paid $50,000 of the settlement fee and the remaining balance of $100,000 is included in accounts payable and accrued expenses of the accompanying financial statements. In addition, the Partnership incurred approximately $216,848 in legal fees and travel expenses associated with the defense of this claim, of which approximately $177,057, $39,791, $0 was incurred for the years ended December 31, 2014, 2013 and 2012, respectively. The Partnership has recorded both the settlement and the associated legal fees as general and administrative expenses in the accompanying financial statements.
	The Partnership is party to other ordinary and routine litigation proceedings that are incidental to the Partnership’s business. Management believes that the outcome of all pending legal proceedings will not, individually or in the aggregate, have a material adverse effect on the Partnership, its financial statements or prospects.

Note_12_Liquidity

Note 12 - Liquidity	12 Months Ended
	Dec. 31, 2014
Notes to Financial Statements
Cash and Cash Equivalents Disclosure [Text Block]	(12)     Liquidity
	The Partnership's primary source of liquidity is cash flow provided by operations. As a result of the aforementioned legal settlement,
	the Partnership has deferred payment of management fees for the fourth quarter of 2014 and will continue to defer management fees and other payments to affiliates, if necessary, along with actively reducing its capital expenditures for 2015 to satisfy these obligations and to cover future operating costs and working capital needs over the next twelve-month period. In the normal course of operations during 2015, the General Partner and its affiliates have represented to the Partnership that they will not call the amounts deferred by the Partnership.

Note_13_Solicitation_of_Intere

Note 13 - Solicitation of Interest from Potential Buyers	12 Months Ended
	Dec. 31, 2014
Notes to Financial Statements
Mergers, Acquisitions and Dispositions Disclosures [Text Block]	(13)     Solicitation of Interest from Potential Buyers
	In July 2014, the Partnership engaged a nationally recognized brokerage firm to assess and market the Partnership’s assets for a potential sale. Eight potential buyers expressed interest and were sent a Confidential Information Memorandum on the Partnership’s systems. In the end, all interested parties declined to submit bids. Accordingly, management expects to manage the Partnership’s systems for the remaining partnership duration with the possibility of again offering the systems for sale in 2015.

Note_14_Recent_Accounting_Pron

Note 14 - Recent Accounting Pronouncements	12 Months Ended
	Dec. 31, 2014
Notes to Financial Statements
New Accounting Pronouncements and Changes in Accounting Principles [Text Block]	(14)     Recent Accounting Pronouncements
	In May 2014, the FASB and the International Accounting Standards Board updated the accounting guidance related to revenue recognition. The updated accounting guidance provides a single, contract-based revenue recognition model to help improve financial reporting by providing guidance on when an entity should recognize revenue, and by reducing the number of standards to which entities have to refer. The updated accounting guidance will be effective for the Partnership on January 1, 2017, and early adoption is not permitted. The updated accounting guidance allows for either a full retrospective adoption or modified retrospective adoption. The Partnership is currently in the process of determining the impact that the updated accounting guidance will have on its financial statements and its method of adoption.

Significant_Accounting_Policie

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2014
Accounting Policies [Abstract]
Trade and Other Accounts Receivable, Policy [Policy Text Block]		(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 $9,400 and $8,000 at December 31, 2014 and 2013, respectively.
Property, Plant and Equipment, Policy [Policy Text Block]	(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.
	During 2014, there was a significant decline in the operating cash flow of the Swainsboro, GA system constituting a triggering event under ASC 360. The Partnership performed step 1 of the impairment test on the property and equipment of its Swainsboro, GA system and determined that the undiscounted cash flows of the system exceeded the carrying value of the property and equipment as of December 31, 2014.
Intangible Assets, Finite-Lived, Policy [Policy Text Block]	(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 tested and determined that the carrying value of the franchise agreements associated with its Swainsboro, Georgia system exceeded such assets fair value as of September 30, 2014. Fair value was determined using discounted system cash flows net of contributory charges for the system’s property and equipment (a Level 3 measurement). The Partnership recognized an impairment loss of $1,898,393 as of September 30, 2014, which resulted in a total impairment of the franchises. This is primarily the result of a significant decrease in estimated future cash flows expected to be generated by the system, which is due to, among other factors, the decline in the number of video subscribers served by the system and increasing competition from providers in market experienced in 2014.
	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.
Loans and Leases Receivable, Origination Fees, Discounts or Premiums, and Direct Costs to Acquire Loans Policy [Policy Text Block]	(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 $0, $1,007 and $4,028 in 2014, 2013, and 2012, respectively. Loan fees were fully amortized as of June 30, 2013.
Self Insurance [PolicyText Block]	(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 2014, 2013, and 2012, the Partnership was required to make contributions and was charged $0, $0, and $1,632, 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, 2014 and 2013, the fund (related to all Northland entities) had a balance of $666,998 and $740,022, respectively. Amounts paid from the fund related to all Northland entities were $74,130, $9,226, and $168,481, in 2014, 2013, and 2012, respectively. Of this amount the Partnership received $0, $9,226 and $19,218 in 2014, 2013 and 2012, respectively.
Revenue Recognition Accounting Policy, Gross and Net Revenue Disclosure [Policy Text Block]	(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 $61,789, $71,351, and $72,081, in 2014, 2013, and 2012 respectively.
Costs Incurred, Policy [Policy Text Block]	(g)      Marketing Costs
	The Partnership expenses marketing costs as they are incurred. Marketing costs attributable to operations were $56,993, $38,418, and $23,060 in 2014, 2013, and 2012, respectively.
Segment Reporting, Policy [Policy Text Block]	(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 Risk, Credit Risk, Policy [Policy Text Block]	(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.

Note_3_Summary_of_Significant_1

Note 3 - Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2014
Notes Tables
Property and Equipment, Estimated Useful Life [Table Text Block]	Buildings	20 years
	Distribution plant	10 years
	Other equipment	5 – 20 years

Note_5_Transactions_with_the_G1

Note 5 - Transactions with the General Partner and Affiliates (Tables)	12 Months Ended
	Dec. 31, 2014
Notes Tables
Schedule of Related Party Transactions [Table Text Block]		31-Dec
		2014		2013
	Reimbursable operating costs		25		0
	Other amounts due from affiliates, net		6,003		16,613
		$	6,028		16,613
Investments in and Advances to Affiliates [Table Text Block]		31-Dec
		2014		2013
	Management fees	$	50,501		18,369
	Reimbursable operating costs		81,428		69,478
	Other amounts due to General Partner and		101,508		(34,684	)
	affiliates, net
		$	233,437		53,163

Note_6_Property_and_Equipment_

Note 6 - Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2014
Notes Tables
Property, Plant and Equipment [Table Text Block]		31-Dec
		2014			2013
	Land and buildings	$	54,451			54,451
	Distribution plant		13,477,626			13,094,310
	Other equipment		811,755			768,678
	Construction in progress		23,897			1,560
			14,367,729			13,918,999
	Accumulated depreciation		(11,642,253	)		(11,289,448	)
	Property and equipment, net of accumulated	$	2,725,476			2,629,551
	depreciation

Note_7_Accounts_Payable_and_Ac1

Note 7 - Accounts Payable and Accrued Expenses (Tables)	12 Months Ended
	Dec. 31, 2014
Notes Tables
Schedule of Accounts Payable and Accrued Liabilities [Table Text Block]		31-Dec
		2014		2013
	Accounts payable	$	29,618		31,868
	Program license fees		193,693		158,460
	Pole rental		33,990		31,364
	Franchise fees		28,676		32,463
	Copyright fees		5,346		5,346
	Accrued legal fees and expenses		216,523		12,296
	Other		78,260		53,384
		$	586,106		325,181

Note_10_Commitments_and_Contin1

Note 10 - Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2014
Notes Tables
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	2015		5,000
	2016		5,000
	2017		5,000
	2018		5,000
	2019		5,000
	Thereafter		20,000
		$	45,000

Note_1_Organization_and_Partne1

Note 1 - Organization and Partners' Interests (Details Textual) (USD $)	12 Months Ended
	Dec. 31, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of Non-Exclusive Franchises Agreement	11
Payments to Acquire Partners Interest in Real Estate Partnership, Net of Cash Acquired	$1,000
Percentage of Interest	1.00%

Note_3_Summary_of_Significant_2

Note 3 - Summary of Significant Accounting Policies (Details Textual) (USD $)	9 Months Ended	12 Months Ended
	Sep. 30, 2014	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Accounting Policies [Abstract]
Allowance for Doubtful Accounts Receivable		$9,400	$8,000
Impairment of Intangible Assets, Finite-lived	1,898,393	1,898,393
Amortization of Financing Costs		0	1,007	4,028
Payments to Fund Self Insurance to Related Parties		0	0	1,632
Self Insurance Reserve		666,998	740,022
Payments Made for Self Insurance		74,130	9,226	168,481
Receipts From Self Insurance Fund		0	9,226	19,218
Advertising Revenue		61,789	71,351	72,081
Marketing Expense		$56,993	$38,418	$23,060
Maximum [Member]
Accounting Policies [Abstract]
Loan Fees Amortization Period		5 years
Minimum [Member]
Accounting Policies [Abstract]
Loan Fees Amortization Period		1 year

Note_3_Summary_of_Significant_3

Note 3 - Summary of Significant Accounting Policies - Depreciation of Property and Equipment (Details)	12 Months Ended
	Dec. 31, 2014
Building [Member]
Property, Plant and Equipment, Useful Life	20 years
Distribution Plant [Member]
Property, Plant and Equipment, Useful Life	10 years
Other Equipment [Member] | Maximum [Member]
Property, Plant and Equipment, Useful Life	20 years
Other Equipment [Member] | Minimum [Member]
Property, Plant and Equipment, Useful Life	5 years

Note_4_Income_Allocation_Detai

Note 4 - Income Allocation (Details Textual) (USD $)	12 Months Ended
	Dec. 31, 2014
Partners' Capital Notes [Abstract]
Distribution Made to Limited Partner, Cash Distributions Paid	$0
Percentage of Net Income (Loss) Allocated to General Partner	1.00%
Percentage of Net Income (Loss) Allocated to Limited Partner	99.00%
Percentage of Net Income (Loss) Allocated to General Partner in Excess of Capital Contribution	20.00%
Percentage of Net Income (Loss) Allocated to Limited Partner in Excess of Capital Contribution	80.00%
Percentage of Preferential Allocation to Limited Partner	50.00%
Limited Partners Initial Contributions to Capital	$9,568,500
Limited Partners' Contributed Capital Per Unit	$500

Note_5_Transactions_with_the_G2

Note 5 - Transactions with the General Partner and Affiliates (Details Textual) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Related Party Transactions [Abstract]
Percentage of Gross Revenue of Partnership	5.00%
Management Fees Revenue	$219,019	$224,381	$210,931
Reimbursements From Transactions With Related Party	387,444	287,581	261,205
Payment Under Reimbursement Agreement	38,438	58,896	50,770
Utilities Costs	173,589	116,279	101,772
Capitalized Utilities Costs	15,223	18,859	35,753
Advertising Revenue Cost	$49,058	$63,310	$60,434

Note_5_Transactions_with_the_G3

Note 5 - Transactions with the General Partner and Affiliates - Receivable from Affiliates (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Reimbursable operating costs	$25	$0
Other amounts due from affiliates, net	6,003	16,613
	$6,028	$16,613

Note_5_Transactions_with_the_G4

Note 5 - Transactions with the General Partner and Affiliates - Due to General Partner and Affiliates (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
	$233,437	$53,163
General Partner [Member]
Management fees	50,501	18,369
Reimbursable operating costs	81,428	69,478
Other amounts due to General Partner and affiliates, net	101,508	-34,684
	$233,437	$53,163

Note_6_Property_and_Equipment_1

Note 6 - Property and Equipment - Property, Plant and Equipment (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Property and equipment	$14,367,729	$13,918,999
Less accumulated depreciation	-11,642,253	-11,289,448
Property and equipment, net of accumulated depreciation	2,725,476	2,629,551
Construction in Progress [Member]
Property and equipment	23,897	1,560
Land and Building [Member]
Property and equipment	54,451	54,451
Distribution Plant [Member]
Property and equipment	13,477,626	13,094,310
Other Equipment [Member]
Property and equipment	$811,755	$768,678

Note_7_Accounts_Payable_and_Ac2

Note 7 - Accounts Payable and Accrued Expenses - Accounts Payable and Accrued Expenses (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Accounts payable	$29,618	$31,868
Program license fees	193,693	158,460
Pole rental	33,990	31,364
Franchise fees	28,676	32,463
Copyright fees	5,346	5,346
Accrued legal fees and expenses	216,523	12,296
Other	78,260	53,384
	$586,106	$325,181

Note_9_Income_Taxes_Details_Te

Note 9 - Income Taxes (Details Textual) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Income Tax Disclosure [Abstract]
Unrecognized Tax Benefits	$0	$0
Taxable Income (Loss) Allocated to Limited Partners	0
Percentage of Net Income (Loss) Allocated to General Partners	100.00%
State and Local Jurisdiction [Member] | Limited Partner [Member]
Income Tax Disclosure [Abstract]
Income Taxes Paid by Partnership	$6,679	$4,720

Note_10_Commitments_and_Contin2

Note 10 - Commitments and Contingencies (Details Textual) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Commitments and Contingencies Disclosure [Abstract]
Operating Leases, Rent Expense, Net	$16,725	$15,540	$15,630
Rent Expense Incurred	$108,095	$107,336	$121,902

Note_10_Commitments_and_Contin3

Note 10 - Commitments and Contingencies - Lease Arrangements (Details) (USD $)	Dec. 31, 2014
2015	$5,000
2016	5,000
2017	5,000
2018	5,000
2019	5,000
Thereafter	20,000
	$45,000

Note_11_Litigation_Details_Tex

Note 11 - Litigation (Details Textual) (USD $)	1 Months Ended	3 Months Ended	12 Months Ended			36 Months Ended
	Sep. 30, 2014	Dec. 31, 2014	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2014
Disclosure Text Block Supplement [Abstract]
Litigation Settlement, Amount	($150,000)
Payments for Legal Settlements		50,000
Litigation Settlement, Expense			177,057	39,791	0	216,848
Accounts Payable and Accrued Liabilities [Member]
Disclosure Text Block Supplement [Abstract]
Litigation Settlement Amount, Remaining Balance		$100,000	$100,000			$100,000

Note_13_Solicitation_of_Intere1

Note 13 - Solicitation of Interest from Potential Buyers (Details Textual)	Jul. 31, 2014
Business Combinations [Abstract]
Number of Potential Buyers	8