v3.26.1
Partners' Capital
12 Months Ended
Dec. 31, 2025
Partners' Capital Notes [Abstract]  
Partners' Capital Notes Disclosure [Text Block]
(6)  Partners’ Capital –
 
For the years ended December 31, 2025 and 2024, the Partnership declared distributions of $1,282,247 and $276,879, respectively. The Limited Partners were allocated declared distributions of $1,263,982 and $268,572 and the General Partners were allocated declared distributions of $18,265 and $8,307 for the years ended December 31, 2025 and 2024, respectively. The Limited Partners' distributions represented $111.25 and $22.86 per Limited Partnership Unit outstanding using 11,362 and 11,749 weighted average Units in 2025 and 2024, respectively. The distributions represented $111.25 and $22.86 per Unit of Net Income and $0 per Unit of return of capital in 2025 and 2024, respectively.
 
The Partnership may repurchase Units from Limited Partners who have tendered their Units to the Partnership. Such Units may be acquired at a discount. The Partnership will not be obligated to purchase in any year any number of Units that, when aggregated with all other transfers of Units that have occurred since the beginning of the same calendar year (excluding Permitted Transfers as defined in the Partnership Agreement), would exceed 5% of the total number of Units outstanding on January 1 of such year. In no event shall the Partnership be obligated to purchase Units if, in the sole discretion of the Managing General Partner, such purchase would impair the capital or operation of the Partnership.
 
During 2025, the Partnership repurchased a total of 720.72 Units for $380,973 from 32 Limited Partners in accordance with the Partnership Agreement. The Partnership acquired these Units using net sales proceeds. The repurchases increase the remaining Limited Partners' ownership interest in the Partnership. As a result of these repurchases and pursuant to the Partnership Agreement, the General Partners received distributions of $3,848 in 2025. During 2024, the Partnership did not repurchase any Units from the Limited Partners.
AEI INCOME & GROWTH FUND XXII LIMITED PARTNERSHIP