Condensed Balance Sheets - USD ($)	Jun. 30, 2022	Dec. 31, 2021
ASSETS
Cash and cash equivalents	$ 0	$ 4,424
Lease income receivable, net of reserve of approximately $319,000 and $283,000 at June 30, 2022 and December 31, 2021	200,363	188,540
Accounts receivable, Commonwealth Capital Corp, net of accounts payable of approximately $229,935 and $100,329 at June 30, 2022 and December 31, 2021, respectively	1,124,761	1,167,860
Other receivables, net of reserve of approximately $305,000 at both June 30, 2022 and December 31, 2021, respectively	3,245	3,245
Prepaid expenses	4,273	4,339
Current assets	1,332,642	1,368,407
Net investment in finance leases	30,287	35,774
Investment in COF 2	498,004	546,939
Equipment, at cost	12,925,484	12,891,552
Accumulated depreciation	(12,274,758)	(12,431,812)
Net equipment	650,726	459,741
Equipment acquisition costs and deferred expenses, net of accumulated amortization of approximately $11,000 and $12,000 at June 30, 2022 and December 31, 2021, respectively	16,842	7,425
Long term assets	16,842	7,425
Total Assets	2,528,500	2,418,285
LIABILITIES
Accounts payable	161,285	259,648
Accounts payable, CIGF, Inc.	488,636	195,241
Unearned lease income	25,437	28,891
Notes payable	241,787	121,091
Total Liabilities	917,147	604,873
PARTNERS' CAPITAL
General Partner	1,050	1,050
Limited Partners	1,610,303	1,812,362
Total Partners' Capital	1,611,354	1,813,412
Total Liabilities and Partners' Capital	$ 2,528,500	$ 2,418,285

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Period Type:	instant

- Definition

Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).