Atel Cash Distribution Fund Vi (XXAAY) 10-Q 13 Nov 13 2013 Q3 Quarterly report Financial data

Document_And_Entity_Informatio

Document And Entity Information	9 Months Ended
	Sep. 30, 2013	Oct. 31, 2013
Document And Entity Information [Abstract]	'	'
Document Type	'10-Q	'
Document Period End Date	30-Sep-13	'
Amendment Flag	'false	'
Document Fiscal Year Focus	'2013	'
Document Fiscal Period Focus	'Q3	'
Entity Registrant Name	'ATEL CASH DISTRIBUTION FUND VI LP	'
Entity Central Index Key	'0000927569	'
Current Fiscal Year End Date	'--12-31	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Units Outstanding	'	12,478,676

Balance_Sheets

Balance Sheets (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
ASSETS	'	'
Cash and cash equivalents	$1,497	$542
Accounts receivable, net of allowance for doubtful accounts of $0 as of September 30, 2013 and $1 as of December 31, 2012	413	478
Prepaid expenses and other assets	10	8
Investments in equipment and leases, net of accumulated depreciation of $20,830 at September 30, 2013 and $20,936 at December 31, 2012	2,946	3,182
Total assets	4,866	4,210
Accounts payable and accrued liabilities:	'	'
General Partner	42	68
Lessees and other	129	145
Unearned operating lease income	15	3
Total liabilities	186	216
Commitments and contingencies	'	'
Partners' Capital:	'	'
General Partner	'	'
Limited Partners	4,680	3,994
Total Partners' capital	4,680	3,994
Total liabilities and Partners' capital	$4,866	$4,210

Balance_Sheets_Parenthetical

Balance Sheets (Parenthetical) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Balance Sheets [Abstract]	'	'
Accounts receivable, allowance for doubtful accounts	$0	$1
Investments in equipment and leases, accumulated depreciation	$20,830	$20,936

Statements_of_Income

Statements of Income (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Share data, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Leasing activities:	'	'	'	'
Operating leases	$580	$676	$1,766	$2,167
Gain on sales of assets	13	23	46	93
Other revenue	1	2	1	2
Total revenues	594	701	1,813	2,262
Expenses:	'	'	'	'
Depreciation of operating lease assets	59	91	175	271
Cost reimbursements to General Partner and/or affiliates	75	58	221	175
Railcar maintenance	109	215	401	637
Equipment and incentive management fees to General Partner	13	12	44	45
Taxes on income and franchise fees	'	'	2	1
Other management fees	29	41	87	92
Professional fees	4	5	20	22
Outside services	21	19	73	53
Provision (reversal of provision) for doubtful accounts	'	3	-1	3
Storage fees	6	'	21	'
Property taxes	'	'	8	2
Postage	8	1	17	17
Printing and photocopying	6	2	20	25
Other	12	9	39	32
Total operating expenses	342	456	1,127	1,375
Net income	252	245	686	887
Net income:	'	'	'	'
General Partner	'	'	'	'
Limited Partners	252	245	686	887
Net income	$252	$245	$686	$887
Net income per Limited Partnership Unit	0.02	0.02	0.05	0.07
Weighted average number of Units outstanding	12,478,676	12,478,676	12,478,676	12,478,676

Statements_of_Changes_in_Partn

Statements of Changes in Partners' Capital (USD $)	Limited Partner [Member]	General Partner [Member]	Total
In Thousands, except Share data
Beginning Balance at Dec. 31, 2011	$3,845	'	$3,845
Beginning Balance (in units) at Dec. 31, 2011	12,478,676	'	'
Distributions to Limited Partners ($0.08 per Unit)	-998	'	-998
Distributions to General Partners	'	-10	-10
Net income	1,147	10	1,157
Ending Balance at Dec. 31, 2012	3,994	'	3,994
Ending Balance (in units) at Dec. 31, 2012	12,478,676	'	'
Net income	686	'	686
Ending Balance at Sep. 30, 2013	$4,680	'	$4,680
Ending Balance (in units) at Sep. 30, 2013	12,478,676	'	'

Statements_of_Changes_in_Partn1

Statements of Changes in Partners' Capital (Parenthetical) (USD $)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Statements of Changes in Partners' Capital [Abstract]	'	'	'	'	'
Distributions to Limited Partners , per unit	$0	$0	$0	$0	$0.08

Statements_of_Cash_Flows

Statements of Cash Flows (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Operating activities:	'	'	'	'
Net income	$252	$245	$686	$887
Adjustments to reconcile net income to cash provided by operating activities:	'	'	'	'
Depreciation of operating lease assets	59	91	175	271
Provision (reversal of provision) for doubtful accounts	'	3	-1	3
Gain on sales of assets	-13	-23	-46	-93
Changes in operating assets and liabilities:	'	'	'	'
Accounts receivable	35	-139	66	-329
Prepaid expenses and other assets	-4	-4	-2	-8
Accounts payable, General Partner	19	-3	-26	-71
Accounts payable, other	-32	99	-16	81
Unearned operating lease income	11	-8	12	-4
Net cash provided by operating activities	327	261	848	737
Investing activities:	'	'	'	'
Proceeds from sale of assets	37	48	107	165
Net cash provided by investing activities	37	48	107	165
Financing activities:	'	'	'	'
Net cash provided by financing activities	'	'	'	'
Net increase in cash and cash equivalents	364	309	955	902
Cash and cash equivalents at beginning of period	1,133	798	542	205
Cash and cash equivalents at end of period	1,497	1,107	1,497	1,107
Supplemental disclosures of cash flow information:	'	'	'	'
Cash paid during the period for taxes	'	'	$4	$3

Organization_and_Partnership_M

Organization and Partnership Matters	9 Months Ended
	Sep. 30, 2013
Organization and Partnership Matters [Abstract]	'
Organization and Partnership Matters	'
	1.  Organization and partnership matters:
	ATEL Cash Distribution Fund VI, L.P. (the “Partnership” or the “Fund”) was formed under the laws of the State of California on June 29, 1994 for the purpose of engaging in the sale of limited liability investment units and acquiring equipment to engage in equipment leasing and sales activities, primarily in the United States. The Partnership may continue until December 31, 2015. The General Partner of the Partnership is ATEL Financial Services, LLC (“AFS”). Prior to converting to a limited liability company structure, AFS was formerly known as ATEL Financial Corporation.
	The Partnership conducted a public offering of 12,500,000 Limited Partnership Units (“Units”), at a price of $10 per Unit. Upon the sale of the minimum amount of Units of $1.2 million and the receipt of the proceeds thereof on January 3, 1995, the Partnership commenced operations in its primary business (acquiring equipment to engage in equipment leasing and sales activities). On November 23, 1996, subscriptions for 12,500,000 ($125 million) Limited Partnership Units had been received, in addition to the initial Limited Partners’ Units, and the offering terminated. As of September 30, 2013,  12,478,676 Units were issued and outstanding.
	The Partnership’s principal objectives have been to invest in a diversified portfolio of equipment that (i) preserves, protects and returns the Partnership’s invested capital; (ii) generates regular distributions to the partners of cash from operations and cash from sales or refinancing, with any balance remaining after certain minimum distributions to be used to purchase additional equipment during the reinvestment period (“Reinvestment Period”) (defined as six full years following the year the offering was terminated), which ended December 31, 2002 and (iii) provides additional distributions following the Reinvestment Period and until all equipment has been sold. The Partnership is governed by its Limited Partnership Agreement (“Partnership Agreement”).
	Pursuant to the Partnership Agreement, AFS receives compensation for services rendered and reimbursements for costs incurred on behalf of the Partnership (See Note 4). The Partnership is required to maintain reasonable cash reserves for working capital, the repurchase of Units and contingencies. The repurchase of Units is solely at the discretion of AFS.
	As of September 30, 2013, the Partnership continues in the liquidation phase of its life cycle, as defined in the Partnership Agreement, and is generally making distributions on an annual basis or at the discretion of the General Partner.
	These unaudited interim financial statements should be read in conjunction with the financial statements and notes thereto contained in the report on Form 10-K for the year ended December 31, 2012, filed with the Securities and Exchange Commission.

Summary_of_Significant_Account

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2013
Summary of Significant Accounting Policies [Abstract]	'
Summary of Significant Accounting Policies	'
	2.    Summary of significant accounting policies:
	Basis of presentation:
	The accompanying unaudited financial statements have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) for interim financial information and with the instructions to Form 10-Q as mandated by the Securities and Exchange Commission. The unaudited interim financial statements reflect all adjustments which are, in the opinion of the General Partner, necessary for a fair statement of financial position and results of operations for the interim periods presented. All such adjustments are of a normal recurring nature. Operating results for the three and nine months ended September 30, 2013 are not necessarily indicative of the results to be expected for the full year.
	Certain prior period amounts have been reclassified to conform to the current period presentation. These reclassifications had no significant effect on the reported financial position or results from operations.
	Footnote and tabular amounts are presented in thousands, except as to Units and per Unit data.
	2.  Summary of significant accounting policies (continued):
	In preparing the accompanying unaudited financial statements, the General Partner has reviewed events that have occurred after September 30, 2013, up until the issuance of the financial statements. No events were noted which would require disclosure in the footnotes to the financial statements, and adjustments thereto.
	Use of estimates:
	The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and 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. Such estimates primarily relate to the determination of residual values at the end of the lease term and expected future cash flows used for impairment analysis purposes and determination of the allowance for doubtful accounts.
	Segment reporting:
	The Partnership is not organized by multiple operating segments for the purpose of making operating decisions or assessing performance. Accordingly, the Partnership operates in one reportable operating segment in the United States.
	Certain of the Partnership’s lessee customers may have international operations. In these instances, the Partnership is aware that certain equipment, primarily rail and transportation, may periodically exit the country. However, these lessee customers are US-based, and it is impractical for the Partnership to track, on an asset-by-asset, day-by-day basis, where these assets are deployed.
	The primary geographic regions in which the Partnership sought leasing opportunities were North America and Europe. All of the Partnership’s current operating revenues and long-lived assets relate to customers domiciled in North America.
	Per Unit data:
	Net income and distributions per Unit are based upon the weighted average number of Limited Partners’ Units outstanding during the period.
	Recent accounting pronouncements:
	Recent accounting standards updates as issued by the Financial Accounting Standards Board (FASB) were evaluated and determined to be not applicable to the Partnership.

Investments_in_Equipment_and_L

Investments in Equipment and Leases, Net	9 Months Ended
	Sep. 30, 2013
Investments in Equipment and Leases, Net [Abstract]	'
Investments in Equipment and Leases, Net	'
	3.  Investment in equipment and leases, net:
	The Partnership’s investments in equipment and leases consists of the following (in thousands):
			Balance		Reclassifications		Depreciation/		Balance
			December 31,		&		Amortization		September 30,
			2012		Additions /		Expense or		2013
					Dispositions		Amortization
							of Leases
	Net investment in operating leases	$	3,115	$	-74	$	-175	$	2,866
	Assets held for sale or lease, net		67		13		-		80
	Total	$	3,182	$	-61	$	-175	$	2,946
	3.  Investment in equipment and leases, net (continued):
	Impairment of investments in leases and assets held for sale or lease:
	Management periodically reviews the carrying values of its assets on leases and assets held for lease or sale for impairment. As a result of these reviews, management determined that no impairment losses existed for the respective three and nine months ended September 30, 2013 and 2012.
	The Partnership utilizes a straight-line depreciation method over the term of the equipment lease for equipment in all of the categories currently in its portfolio of lease transactions. Depreciation expense on the Partnership’s equipment totaled $59 thousand and $91 thousand for the respective three months ended September 30, 2013 and 2012, and $175 thousand and $271 thousand for the respective nine months ended September 30, 2013 and 2012.
	All of the remaining property on leases was acquired from 1995 through 1996.
	Net investment in operating leases:
	Property on operating leases consists of the following (in thousands):
			Balance		Additions		Reclassifications		Balance
			December 31,				or Dispositions		September 30,
			2012						2013
	Transportation, rail	$	22,521	$	-	$	-448	$	22,073
	Transportation, other		295		-		-		295
	Materials handling		199		-		-		199
			23,015		-		-448		22,567
	Less accumulated depreciation		-19,900		-175		374		-19,701
	Total	$	3,115	$	-175	$	-74	$	2,866
	The average estimated residual value for assets on operating leases was 12% of the assets’ original cost at both September 30, 2013 and December 31, 2012, respectively.
	The Partnership earns revenues from certain lease assets based on utilization of such assets. Such contingent rentals and the associated expenses are recorded when earned and/or incurred. The revenues associated with these rentals are included as a component of operating lease revenues, and totaled $54 thousand and $32 thousand for the respective three months ended September 30, 2013 and 2012, and $180 thousand and $270 thousand for the respective nine months ended September 30, 2013 and 2012.
	At September 30, 2013, the aggregate amounts of future minimum lease payments under operating leases are as follows (in thousands):
			Operating
			Leases
	Three months ending December 31, 2013	$	450
	Year ending December 31, 2014		1,133
	2015		86
		$	1,669

Related_Party_Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2013
Related Party Transactions [Abstract]	'
Related Party Transactions	'
	4.  Related party transactions:
	The terms of the Partnership Agreement provide that AFS and/or affiliates are entitled to receive certain fees for equipment acquisition, management and resale and for management of the Partnership.
	The Partnership Agreement allows for the reimbursement of costs incurred by AFS in providing administrative services to the Partnership. Administrative services provided include Partnership accounting, investor relations, legal counsel and lease and equipment documentation. AFS is not reimbursed for services whereby it is entitled to receive a separate fee as compensation for such services, such as acquisition and disposition of equipment. The Partnership is contingently liable for certain future costs to be incurred by AFS to manage the administrative services provided to the Partnership.
	Each of ATEL Leasing Corporation (“ALC”) and AFS is a wholly-owned subsidiary of ATEL Capital Group and performs services for the Partnership. Acquisition services, equipment management, lease administration and asset disposition services are performed by ALC; investor relations, communications and general administrative services are performed by AFS.
	Cost reimbursements to the General Partner are based on its costs incurred in performing administrative services for the Partnership. These costs are allocated to each managed entity based on certain criteria such as managed assets, number of investors or contributed capital based upon the type of cost incurred.
	Incentive management fees are computed as 4% of distributions of cash from operations, as defined in the Partnership Agreement. Equipment management fees are computed as 3.5% of gross revenues from operating leases, as defined in the Partnership Agreement plus 2% of gross revenues from full payout leases, as defined in the Partnership Agreement.
	During the three and nine months ended September 30, 2013 and 2012, AFS and/or affiliates earned fees and commissions, and billed for reimbursements, pursuant to the Limited Partnership Agreement, as follows (in thousands):
			Three Months Ended				Nine Months Ended
			September 30,				September 30,
			2013		2012		2013		2012
	Cost reimbursements to General Partner and/or affiliates	$	75	$	58	$	221	$	175
	Equipment and incentive management fees to General Partner		13		12		44		45
		$	88	$	70	$	265	$	220

Guarantees

Guarantees	9 Months Ended
	Sep. 30, 2013
Guarantees [Abstract]	'
Guarantees	'
	5.    Guarantees:
	The Partnership enters into contracts that contain a variety of indemnifications. The Partnership’s maximum exposure under these arrangements is unknown. However, the Partnership has not had prior claims or losses pursuant to these contracts and expects the risk of loss to be remote.
	The General Partner knows of no facts or circumstances that would make the Partnership’s contractual commitments outside standard mutual covenants applicable to commercial transactions between businesses. Accordingly, the Partnership believes that these indemnification obligations are made in the ordinary course of business as part of standard commercial and industry practice, and that any potential liability under the Partnership’s similar commitments is remote. Should any such indemnification obligation become payable, the Partnership would separately record and/or disclose such liability in accordance with GAAP.

Partners_Capital

Partners' Capital	9 Months Ended
	Sep. 30, 2013
Partners' Capital:	'
Partners' Capital	'
	6.    Partners’ capital:
	As of September 30, 2013 and December 31, 2012,  12,478,676 Units were issued and outstanding. The Partnership was authorized to issue up to 12,500,000 Units, in addition to the 50 Units issued to the initial Limited Partners.
	The Partnership has the right, exercisable at the General Partner’s discretion, but not the obligation, to repurchase Units of a Unitholder who ceases to be a U.S. Citizen, for a price equal to 100% of the holder’s capital account. The Partnership is otherwise permitted, but not required, to repurchase Units upon a holder’s request. The repurchase of Fund Units is made in accordance with Section 13 of the Amended and Restated Agreement of Limited Partnership. The repurchase would be at the discretion of the General Partner on terms it determines to be appropriate under given circumstances, in the event that the General Partner deems such repurchase to be in the best interest of the Partnership; provided, the Partnership is never required to repurchase any Units. Upon the repurchase of any Units by the Fund, the tendered Units are cancelled. Units repurchased in prior periods were repurchased at amounts representing the original investment less cumulative distributions made to the Unitholder with respect to the Units. All Units repurchased during a quarter are deemed to be repurchased effective the last day of the preceding quarter, and are not deemed to be outstanding during, or entitled to allocations of net income, net loss or distributions for the quarter in which such repurchase occurs.
	As defined in the Limited Partnership Agreement, the Partnership’s Net Income, Net Losses, and Tax Credits are to be allocated 99% to the Limited Partners and 1% to AFS. The Limited Partnership Agreement allows the Partnership to make an allocation of income to AFS in order to maintain the capital account of AFS at zero. In accordance with the terms of the Limited Partnership Agreement, additional allocations of income were made to AFS for the year ended December 31, 2012. The amounts allocated were determined so as to bring AFS’s ending capital account balance to zero at the end of each period. There were no such additional allocations of income during the respective three and nine months ended September 30, 2013 and 2012.
	As defined in the Limited Partnership Agreement, available Cash from Operations and Cash from Sales and Refinancing are to be distributed as follows:
	Cash from Operations
	Cash from Operations is distributed 95% to the Limited Partners, 1% to AFS and 4% to an affiliate of AFS as an Incentive Management Fee.
	Cash from Sales and Refinancing
	First, 99% to the Limited Partners and 1% to AFS until each Limited Partner has received Aggregate Distributions in an amount equal to their Original Invested Capital, as defined, plus a 10% per annum cumulative (compounded daily) return on their Adjusted Invested Capital; and
	Thereafter, 95% to the Limited Partners, 1% to AFS and 4% to an affiliate of AFS as an Incentive Management Fee.
	There were no distributions declared or paid during the three and nine months ended September 30, 2013 and 2012.

Summary_of_Significant_Account1

Summary of Significant Accounting Policies (Policy)	9 Months Ended
	Sep. 30, 2013
Summary of Significant Accounting Policies [Abstract]	'
Basis of Presentation	'
	Basis of presentation:
	The accompanying unaudited financial statements have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) for interim financial information and with the instructions to Form 10-Q as mandated by the Securities and Exchange Commission. The unaudited interim financial statements reflect all adjustments which are, in the opinion of the General Partner, necessary for a fair statement of financial position and results of operations for the interim periods presented. All such adjustments are of a normal recurring nature. Operating results for the three and nine months ended September 30, 2013 are not necessarily indicative of the results to be expected for the full year.
	Certain prior period amounts have been reclassified to conform to the current period presentation. These reclassifications had no significant effect on the reported financial position or results from operations.
	Footnote and tabular amounts are presented in thousands, except as to Units and per Unit data.
	2.  Summary of significant accounting policies (continued):
	In preparing the accompanying unaudited financial statements, the General Partner has reviewed events that have occurred after September 30, 2013, up until the issuance of the financial statements. No events were noted which would require disclosure in the footnotes to the financial statements, and adjustments thereto.
Use of Estimates	'
	Use of estimates:
	The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and 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. Such estimates primarily relate to the determination of residual values at the end of the lease term and expected future cash flows used for impairment analysis purposes and determination of the allowance for doubtful accounts.
Segment Reporting	'
	Segment reporting:
	The Partnership is not organized by multiple operating segments for the purpose of making operating decisions or assessing performance. Accordingly, the Partnership operates in one reportable operating segment in the United States.
	Certain of the Partnership’s lessee customers may have international operations. In these instances, the Partnership is aware that certain equipment, primarily rail and transportation, may periodically exit the country. However, these lessee customers are US-based, and it is impractical for the Partnership to track, on an asset-by-asset, day-by-day basis, where these assets are deployed.
	The primary geographic regions in which the Partnership sought leasing opportunities were North America and Europe. All of the Partnership’s current operating revenues and long-lived assets relate to customers domiciled in North America.
Per Unit Data	'
	Per Unit data:
	Net income and distributions per Unit are based upon the weighted average number of Limited Partners’ Units outstanding during the period.
Recent Accounting Pronouncements	'
	Recent accounting pronouncements:
	Recent accounting standards updates as issued by the Financial Accounting Standards Board (FASB) were evaluated and determined to be not applicable to the Partnership.

Investments_in_Equipment_and_L1

Investments in Equipment and Leases, Net (Tables)	9 Months Ended
	Sep. 30, 2013
Investments in Equipment and Leases, Net [Abstract]	'
Investment in Leases	'
	The Partnership’s investments in equipment and leases consists of the following (in thousands):
			Balance		Reclassifications		Depreciation/		Balance
			December 31,		&		Amortization		September 30,
			2012		Additions /		Expense or		2013
					Dispositions		Amortization
							of Leases
	Net investment in operating leases	$	3,115	$	-74	$	-175	$	2,866
	Assets held for sale or lease, net		67		13		-		80
	Total	$	3,182	$	-61	$	-175	$	2,946
Property on Operating Leases	'
	Property on operating leases consists of the following (in thousands):
			Balance		Additions		Reclassifications		Balance
			December 31,				or Dispositions		September 30,
			2012						2013
	Transportation, rail	$	22,521	$	-	$	-448	$	22,073
	Transportation, other		295		-		-		295
	Materials handling		199		-		-		199
			23,015		-		-448		22,567
	Less accumulated depreciation		-19,900		-175		374		-19,701
	Total	$	3,115	$	-175	$	-74	$	2,866
Schedule of Future Minimum Rental Payments for Operating Leases	'
	At September 30, 2013, the aggregate amounts of future minimum lease payments under operating leases are as follows (in thousands):
			Operating
			Leases
	Three months ending December 31, 2013	$	450
	Year ending December 31, 2014		1,133
	2015		86
		$	1,669

Related_Party_Transactions_Tab

Related Party Transactions (Tables)	9 Months Ended
	Sep. 30, 2013
Related Party Transactions [Abstract]	'
Affiliates Earned Commissions and Billed for Reimbursements Pursuant to Operating Agreement	'
	During the three and nine months ended September 30, 2013 and 2012, AFS and/or affiliates earned fees and commissions, and billed for reimbursements, pursuant to the Limited Partnership Agreement, as follows (in thousands):
			Three Months Ended				Nine Months Ended
			September 30,				September 30,
			2013		2012		2013		2012
	Cost reimbursements to General Partner and/or affiliates	$	75	$	58	$	221	$	175
	Equipment and incentive management fees to General Partner		13		12		44		45
		$	88	$	70	$	265	$	220

Organization_and_Partnership_M1

Organization and Partnership Matters (Narrative) (Details) (USD $)	0 Months Ended			73 Months Ended	231 Months Ended
In Millions, except Share data, unless otherwise specified	Nov. 23, 1996	Jan. 03, 1995	Nov. 23, 1994	Dec. 31, 2002	Sep. 30, 2013	Dec. 31, 2012
Organization and Partnership Matters [Abstract]	'	'	'	'	'	'
Partnership business cessation date	'	'	'	'	31-Dec-15	'
Public offering of limited partnership units	'	'	12,500,000	'	'	'
Public offering price per units	'	'	$10	'	'	'
Proceeds from sale of Limited Partners units	$125	$1.20	'	'	'	'
Units issued	'	'	'	'	12,478,676	12,478,676
Units outstanding	'	'	'	'	12,478,676	12,478,676
Reinvestment period	'	'	'	'6 years	'	'

Summary_of_Significant_Account2

Summary of Significant Accounting Policies (Narrative) (Details)	9 Months Ended
	Sep. 30, 2013
	segment
Summary of Significant Accounting Policies [Abstract]	'
Number of operating segments	1

Investments_in_Equipment_and_L2

Investments in Equipment and Leases, Net (Narrative) (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Investments in Equipment and Leases, Net [Abstract]	'	'	'	'	'
Impairment losses	$0	$0	$0	$0	'
Depreciation of operating lease assets	59	91	175	271	'
Average estimated residual value for assets on operating leases	12.00%	'	12.00%	'	12.00%
Contingent rental revenue	$54	$32	$180	$270	'

Investments_in_Equipment_and_L3

Investments in Equipment and Leases, Net (Investment in Leases) (Details) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013
Leases Disclosure [Line Items]	'
Balance December 31, 2012	$3,182
Reclassifications, Additions/ Dispositions	-61
Depreciation/ Amortization Expense or Amortization of Leases	-175
Balance September 30, 2013	2,946
Operating Leases [Member]	'
Leases Disclosure [Line Items]	'
Balance December 31, 2012	3,115
Reclassifications, Additions/ Dispositions	-74
Depreciation/ Amortization Expense or Amortization of Leases	-175
Balance September 30, 2013	2,866
Assets Held For Sale or Lease [Member]	'
Leases Disclosure [Line Items]	'
Balance December 31, 2012	67
Reclassifications, Additions/ Dispositions	13
Balance September 30, 2013	$80

Investments_in_Equipment_and_L4

Investments in Equipment and Leases, Net (Property on Operating Leases) (Details) (USD $)	9 Months Ended						9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2013	Sep. 30, 2013
		Transportation Rail [Member]	Transportation, Other [Member]	Transportation, Other [Member]	Materials Handling [Member]	Materials Handling [Member]	Total Property Subject to or Available For Operating Lease [Member]	Less Accumulated Depreciation [Member]
Property Subject to or Available for Operating Lease [Line Items]	'	'	'	'	'	'	'	'
Balance December 31, 2012	$3,115	$22,521	$295	$295	$199	$199	$23,015	($19,900)
Additions	-175	'	'	'	'	'	'	-175
Reclassifications or Dispositions	-74	-448	'	'	'	'	-448	374
Balance September 30, 2013	$2,866	$22,073	$295	$295	$199	$199	$22,567	($19,701)

Investments_in_Equipment_and_L5

Investments in Equipment and Leases, Net (Schedule of Future Minimum Rental Payments for Operating Leases) (Details) (USD $)	Sep. 30, 2013
In Thousands, unless otherwise specified
Operating Leases	'
Three months ending December 31, 2013	$450
Year ending December 31, 2014	1,133
2015	86
Operating Leases, Future Minimum Payments Receivable, Total	$1,669

Related_Party_Transactions_Nar

Related Party Transactions (Narrative) (Details)	9 Months Ended
	Sep. 30, 2013
Related Party Transaction [Line Items]	'
Incentive management fees as a percentage of cash distributions from operations	4.00%
Operating Leases [Member]	'
Related Party Transaction [Line Items]	'
Equipment management fees as a percentage of gross revenue	3.50%
Full Payout [Member]	'
Related Party Transaction [Line Items]	'
Equipment management fees as a percentage of gross revenue	2.00%

Related_Party_Transactions_Aff

Related Party Transactions (Affiliates Earned Commissions and Billed for Reimbursements Pursuant to Operating Agreement (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Related Party Transactions [Abstract]	'	'	'	'
Cost reimbursements to General Partner and/or affiliates	$75	$58	$221	$175
Equipment and incentive management fees to General Partner	13	12	44	45
Related Party Transaction, Expenses from Transactions with Related Party, Total	$88	$70	$265	$220

Partners_Capital_Narrative_Det

Partners' Capital (Narrative) (Details) (USD $)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Other Members Capital Account [Line Items]	'	'	'	'	'
Limited Partners' capital account, units issued	12,478,676	'	12,478,676	'	12,478,676
Limited Partners' capital account, units outstanding	12,478,676	'	12,478,676	'	12,478,676
Limited Partners' capital account, units authorized	12,500,000	'	12,500,000	'	12,500,000
Partnership right to repurchase Units of a Unitholder	'	'	100.00%	'	'
Percentage of cash distributions from operations as incentive management fee	'	'	4.00%	'	'
Weighted average distributions per Unit	$0	$0	$0	$0	$0.08
Initial Limited Partners [Member]	'	'	'	'	'
Other Members Capital Account [Line Items]	'	'	'	'	'
Limited Partners' capital account, units issued	50	'	50	'	50
Limited Partner [Member]	'	'	'	'	'
Other Members Capital Account [Line Items]	'	'	'	'	'
Allocation of net income, net losses, and tax credits	'	'	99.00%	'	'
Percentage of cash distributions from operations	'	'	95.00%	'	'
Percentage of cash distributions from sales or refinancing as annual return on invested capital	'	'	10.00%	'	'
Limited Partner [Member] | First [Member]	'	'	'	'	'
Other Members Capital Account [Line Items]	'	'	'	'	'
Percentage of cash distributions from sales or refinancing	'	'	99.00%	'	'
Limited Partner [Member] | Thereafter [Member]	'	'	'	'	'
Other Members Capital Account [Line Items]	'	'	'	'	'
Percentage of cash distribution from sales or refinancing as incentive management fee	'	'	95.00%	'	'
General Partner [Member]	'	'	'	'	'
Other Members Capital Account [Line Items]	'	'	'	'	'
Allocation of net income, net losses, and tax credits	'	'	1.00%	'	'
Percentage of cash distributions from operations	'	'	1.00%	'	'
General Partner [Member] | First [Member]	'	'	'	'	'
Other Members Capital Account [Line Items]	'	'	'	'	'
Percentage of cash distributions from sales or refinancing	'	'	1.00%	'	'
General Partner [Member] | Thereafter [Member]	'	'	'	'	'
Other Members Capital Account [Line Items]	'	'	'	'	'
Percentage of cash distribution from sales or refinancing as incentive management fee	'	'	1.00%	'	'
Affiliated Entity [Member]	'	'	'	'	'
Other Members Capital Account [Line Items]	'	'	'	'	'
Percentage of cash distributions from operations	'	'	4.00%	'	'
Affiliated Entity [Member] | Thereafter [Member]	'	'	'	'	'
Other Members Capital Account [Line Items]	'	'	'	'	'
Percentage of cash distribution from sales or refinancing as incentive management fee	'	'	4.00%	'	'