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Commonwealth Income & Growth Fund V – ‘10-Q’ for 9/30/19 – ‘EX-101.INS’

On:  Wednesday, 11/13/19, at 2:36pm ET   ·   For:  9/30/19   ·   Accession #:  1654954-19-12828   ·   File #:  333-108057

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

11/13/19  Commonwealth Income & Growth Fd V 10-Q        9/30/19   46:1.6M                                   Blueprint/FA

Quarterly Report   —   Form 10-Q   —   Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML    223K 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     21K 
 3: EX-31.2     Certification -- §302 - SOA'02                      HTML     21K 
 4: EX-32.1     Certification -- §906 - SOA'02                      HTML     16K 
 5: EX-32.2     Certification -- §906 - SOA'02                      HTML     17K 
25: R1          Document and Entity Information                     HTML     44K 
41: R2          Condensed Balance Sheets                            HTML     85K 
35: R3          Condensed Balance Sheets (Parenthetical)            HTML     20K 
15: R4          Condensed Statements of Operations                  HTML     59K 
27: R5          Condensed Statement of Partners' Capital            HTML     32K 
43: R6          Condensed Statements of Cash Flow                   HTML     36K 
37: R7          Business                                            HTML     24K 
13: R8          Summary of Significant Accounting Policies          HTML     32K 
29: R9          Information Technology, Medical Technology,         HTML     37K 
                Telecommunications Technology, Inventory                         
                Management Equipment (''Equipment'')                             
36: R10         Related Party Transactions                          HTML     24K 
42: R11         Notes Payable                                       HTML     32K 
28: R12         Supplemental Cash Flow Information                  HTML     20K 
16: R13         Commitments and Contingencies                       HTML     23K 
34: R14         Summary of Significant Accounting Policies          HTML     40K 
                (Policies)                                                       
40: R15         Summary of Significant Accounting Policies          HTML     18K 
                (Tables)                                                         
26: R16         Information Technology, Medical Technology,         HTML     31K 
                Telecommunications Technology, Inventory                         
                Management Equipment (Tables)                                    
14: R17         Related Party Transactions (Tables)                 HTML     23K 
38: R18         Notes Payable (Tables)                              HTML     32K 
39: R19         Supplemental Cash Flow Information (Tables)         HTML     19K 
23: R20         Business (Details)                                  HTML     17K 
18: R21         Summary of Significant Accounting Policies          HTML     21K 
                (Details)                                                        
31: R22         Information Technology, Medical Technology,         HTML     25K 
                Telecommunications Technology, Inventory                         
                Management Equipment (Details)                                   
46: R23         Information Technology, Medical Technology,         HTML     23K 
                Telecommunications Technology, Inventory                         
                Management Equipment (Details 1)                                 
22: R24         Information Technology, Medical Technology,         HTML     25K 
                Telecommunications Technology, Inventory                         
                Management Equipment (Details 2)                                 
17: R25         Information Technology, Medical Technology,         HTML     23K 
                Telecommunications Technology, Inventory                         
                Management Equipment (Details 3)                                 
30: R26         Information Technology, Medical Technology,         HTML     23K 
                Telecommunications Technology, Inventory                         
                Management Equipment (Details Narrative)                         
45: R27         Related Party Transactions (Details)                HTML     19K 
21: R28         Notes Payable (Details)                             HTML     55K 
20: R29         Notes Payable (Details 1)                           HTML     28K 
12: R30         Notes Payable (Details Narrative)                   HTML     17K 
24: R31         Supplemental Cash Flow Information (Details)        HTML     18K 
44: R32         Supplemental Cash Flow Information (Details 1)      HTML     18K 
33: XML         IDEA XML File -- Filing Summary                      XML     78K 
32: EXCEL       IDEA Workbook of Financial Reports                  XLSX     36K 
 6: EX-101.INS  XBRL Instance -- cigf5-20190930                      XML    400K 
 8: EX-101.CAL  XBRL Calculations -- cigf5-20190930_cal              XML     79K 
 9: EX-101.DEF  XBRL Definitions -- cigf5-20190930_def               XML     76K 
10: EX-101.LAB  XBRL Labels -- cigf5-20190930_lab                    XML    314K 
11: EX-101.PRE  XBRL Presentations -- cigf5-20190930_pre             XML    221K 
 7: EX-101.SCH  XBRL Schema -- cigf5-20190930                        XSD     90K 
19: ZIP         XBRL Zipped Folder -- 0001654954-19-012828-xbrl      Zip     45K

‘EX-101.INS’   —   XBRL Instance — cigf5-20190930

This Exhibit is an XBRL XML File.

                                                                                                                                                                                
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<p style="font: 8pt Times New Roman, Times, Serif; margin: 0">Commonwealth Income & Growth Fund V (the “Partnership”) is a limited partnership organized in the Commonwealth of Pennsylvania in May 2003. The Partnership offered for sale up to 1,250,000 units of the limited partnership at the purchase price of $20 per unit (the “offering”). The Partnership reached the minimum amount in escrow and commenced operations on March 14, 2005. As of February 24, 2006, the Partnership was fully subscribed.</p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0">The Partnership used the proceeds of the offering to acquire, own and lease various types of information technology, medical technology, telecommunications technology, inventory management equipment and other similar capital equipment, which is leased primarily to U.S. corporations and institutions.</p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0">Commonwealth Capital Corp. (“CCC”), on behalf of the Partnership and other affiliated partnerships, acquires equipment subject to associated debt obligations and lease agreements and allocates a participation in the cost, debt and lease revenue to the various partnerships that it manages based on certain risk factors.</p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0">The Partnership’s investment objective is to acquire primarily high technology equipment. Information technology has developed rapidly in recent years and is expected to continue to do so. Technological advances have permitted reductions in the cost of information technology processing capacity, speed, and utility. In the future, the rate and nature of equipment development may cause equipment to become obsolete more rapidly. The Partnership also acquires high technology medical, telecommunications and inventory management equipment. The Partnership’s general partner will seek to maintain an appropriate balance and diversity in the types of equipment acquired. The market for high technology medical equipment is growing each year. Generally, this type of equipment will have a longer useful life than other types of technology equipment. This allows for increased re-marketability, if it is returned before its economic or announcement cycle is depleted.</p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0">The Partnership’s General Partner is Commonwealth Income & Growth Fund, Inc. (the “General Partner”), a Pennsylvania corporation which is an indirect wholly owned subsidiary of CCC. Approximately ten years after the commencement of operations (the “operational phase”), the Partnership intended to sell or otherwise dispose of all of its equipment; make final distributions to partners, and to dissolve. The Partnership was originally scheduled to end its operational phase on February 4, 2017. During the year ended December 31, 2015, the operational phase was officially extended to December 31, 2020 through an investor proxy vote. The Partnership is expected to terminate on December 31, 2022.</p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0"><font style="background-color: white">For</font> the first, second and third quarters of 2019, the General Partner elected to forgo distributions and allocations of net income owed to it and suspended limited partner distributions. <font style="background-color: white">The General Partner will reassess the funding of limited partner distributions on a quarterly basis, throughout 2019.</font></p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0"><b>Liquidity and Going Concern</b></p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0">The General Partner and CCC have committed to fund, either through cash contributions and/or forgiveness of indebtedness, any necessary operational cash shortfalls of Commonwealth Income and Growth Fund V (“CIGF5” or “the Partnership”) through November 30, 2020. The General Partner will continue to reassess the funding of limited partner distributions throughout 2019 and will continue to waive certain fees. The General Partner and CCC will also determine if related party payables owed to them, the Partnership, may be deferred (if deemed necessary in an effort to further increase the Partnership’s cash flow). If available cash flow or net disposition proceeds are insufficient to cover the Partnership expenses and liabilities on a short and long term basis, the Partnership may attempt to obtain additional funds by disposing of or refinancing equipment, or by borrowing within its permissible limits.</p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0">The Partnership has incurred recurring losses and has a working capital deficit at September 30, 2019. The Partnership believes it has alleviated these conditions as discussed above. Allocations of income and distributions of cash are based on the Agreement.  </p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0"> </p>
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<p style="font: 8pt Times New Roman, Times, Serif; margin: 0"><b>Basis of Presentation</b></p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0">The unaudited condensed financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission. Financial information as of December 31, 2018 has been derived from the audited financial statements of the Partnership, but does not include all disclosures required by generally accepted accounting principles to be included in audited financial statements. In the opinion of management, all adjustments, consisting only of normal recurring adjustments, necessary for a fair presentation of the financial information for the periods indicated, have been included. Operating results for the nine months ended September 30, 2019 are not necessarily indicative of financial results that may be expected for the full year ended December 31, 2019.</p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0"><b>Disclosure of Fair Value of Financial Instruments</b></p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0">Estimated fair value was determined by management using available market information and appropriate valuation methodologies. However, judgment was necessary to interpret market data and develop estimated fair value. Cash and cash equivalents, receivables, accounts payable and accrued expenses and other liabilities are carried at amounts which reasonably approximate their fair values as of September 30, 2019 and December 31, 2018 due to the short term nature of these financial instruments.</p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0">The Partnership’s long-term debt consists of notes payable, which are secured by specific equipment and are nonrecourse liabilities of the Partnership. The estimated fair value of this debt at September 30, 2019 and December 31, 2018 approximates the carrying value of these instruments, due to the interest rates on the debt approximating current market interest rates. The Partnership classifies the fair value of its notes payable within Level 2 of the valuation hierarchy based on the observable inputs used to estimate fair value.</p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0"><b>Cash and cash equivalents</b></p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0">We consider cash equivalents to be highly liquid investments with the original maturity dates of 90 days or less.</p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0">At September 30, 2019, cash and cash equivalents was held in one account maintained at one financial institution with an aggregate balance of approximately $5,000. Bank accounts are federally insured up to $250,000 by the FDIC. At September 30, 2019, the total cash bank balance was as follows:</p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td><font style="font-size: 8pt"><b><i>At September 30, 2019</i></b></font></td> <td style="border-bottom: black 1pt solid"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 8pt"><b><i>Balance</i></b></font></td> <td style="border-bottom: black 1pt solid"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 86%"><font style="font-size: 8pt">Total bank balance</font></td> <td style="width: 1%"> </td> <td style="width: 1%"><font style="font-size: 8pt">$</font></td> <td style="width: 11%; text-align: right"><font style="font-size: 8pt">5,000</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom"> <td><font style="font-size: 8pt">FDIC insured</font></td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 8pt">(5,000</font></td> <td style="border-bottom: black 1pt solid"><font style="font-size: 8pt">)</font></td></tr> <tr style="vertical-align: bottom"> <td><font style="font-size: 8pt">Uninsured amount</font></td> <td style="border-bottom: black 1pt double"> </td> <td style="border-bottom: black 1pt double"><font style="font-size: 8pt"><b>$</b></font></td> <td style="border-bottom: black 1pt double; text-align: right"><font style="font-size: 8pt"><b>-</b></font></td> <td style="border-bottom: black 1pt double"> </td></tr> </table> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0">The Partnership’s bank balances are fully insured by the FDIC. The Partnership deposits its funds with a Moody's Aaa-Rated banking institution which is one of only three Aaa-Rated banks listed on the New York Stock Exchange. The Partnership has not experienced any losses in such accounts, and believes it is not exposed to any significant credit risk. The amount in such accounts will fluctuate throughout 2019 due to many factors, including cash receipts, equipment acquisitions and interest rates.</p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0"><b>Recently Adopted Accounting Pronouncements</b></p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0">In December 2018, the Financial Accounting Standard Board (“FASB”) issued ASU No. 2018-20, <i>Leases (Topic 842): Narrow-Scope Improvements for Lessors</i>, which is expected to reduce a lessor’s implementation and ongoing costs associated with applying the new leases standard. The ASU also clarifies a specific lessor accounting requirement.  Specifically, this ASU addresses the following issues facing lessors when applying the leases standard: Sales taxes and other similar taxes collected from lessees, certain lessor costs paid directly by lessees and recognition of variable payments for contracts with lease and non-lease components. The Partnership concluded, upon adoption of this update that there was no significant change to their accounting. </p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0">In March 2016, the FASB issued Accounting Standards Update No. 2016-02, <i>Leases (Topic 842) Section A—Leases: Amendments to the FASB Accounting Standards Codification® Section B—Conforming Amendments Related to Leases: Amendments to the FASB Accounting Standards Codification® Section C—Background Information and Basis for Conclusions</i>- Effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years, for any of the following: A public business entity; A not-for-profit entity that has issued, or is a conduit bond obligor for, securities that are traded, listed, or quoted on an exchange or an over-the-counter market; An employee benefit plan that files financial statements with the U.S. Securities and Exchange Commission (SEC). The new standard requires the recognition and measurement of leases at the beginning of the earliest period presented using a modified retrospective approach, which includes a number of optional practical expedients that entities may elect to apply.  This guidance also expands the requirements for lessees to record leases embedded in other arrangements and the required quantitative and qualitative disclosures surrounding leases. Additionally, our business involves lease agreements with our customers whereby we are the lessor in the transaction. Accounting guidance for lessors is largely unchanged. The amendments are effective for fiscal years beginning after December 15, 2018, and interim periods within those fiscal years.  We adopted Topic 842 at the required adoption date of January 1, 2019. We used the package of practical expedients permitted under the transition guidance that allowed us not to reassess: (1) lease classification for expired or existing leases and (2) initial direct costs for any expired or existing leases. We did not recognize an adjustment to the opening balance of partner’s capital upon adoption.</p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0">In March 2019, the FASB issued Accounting Standards Update No. 2019-01, <i>Leases (Topic 842) Codification Improvements —</i> Effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years, for any of the following: A public business entity; A not-for-profit entity that has issued, or is a conduit bond obligor for, securities that are traded, listed, or quoted on an exchange or an over-the-counter market; An employee benefit plan that files financial statements with the U.S. Securities and Exchange Commission (SEC). The amendments in this Update include the following items brought to the Board’s attention through those interactions with stakeholders:</p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table cellspacing="3" cellpadding="0" style="width: 100%; font: 12pt Times New Roman, Times, Serif"> <tr> <td style="vertical-align: top; width: 48px; padding-left: 0.25in"><font style="font-size: 8pt">●</font></td> <td style="padding: 0.75pt; text-align: justify"><font style="font-size: 8pt">Determining the fair value of the underlying asset by lessors that are not manufacturers or dealers (Issue 1).</font></td></tr> </table> <p style="font: 12pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellspacing="3" cellpadding="0" style="width: 100%; font: 12pt Times New Roman, Times, Serif"> <tr> <td style="vertical-align: top; width: 48px; padding-left: 0.25in"><font style="font-size: 8pt">●</font></td> <td style="padding: 0.75pt; text-align: justify"><font style="font-size: 8pt">Presentation on the statement of cash flows—sales-type and direct financing leases (Issue 2).</font></td></tr> </table> <p style="font: 12pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellspacing="3" cellpadding="0" style="width: 100%; font: 12pt Times New Roman, Times, Serif"> <tr> <td style="vertical-align: top; width: 48px; padding-left: 0.25in"><font style="font-size: 8pt">●</font></td> <td style="padding: 0.75pt; text-align: justify"><font style="font-size: 8pt">Transition disclosures related to Topic 250, Accounting Changes and Error Corrections (Issue 3).</font></td></tr> </table> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0">We adopted Topic 842 at the required adoption date of January 1, 2019. The Partnership concluded that the sales taxes and other similar taxes collected from the lessees are recorded in the current period in the Condensed Statement of Operations as gross revenues and expenses. As permitted by the guidance, we elected the practical expedient that allows us not to restate comparative periods in the financial statements. Upon adoption of this update, there was no significant change to the Partnership accounting.</p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: right"> </p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0">  <b>Recent Accounting Pronouncements Not Yet Adopted</b></p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0">FASB issued a new guidance, Accounting Standards Update No. 2016-13, <i>Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments,</i> as clarified and amended by ASU 2018-19, <i>Codification Improvements to Topic 326, Financial Instruments – Credit Losses and</i> ASU 2019-05, <i>Financial Instruments – Credit Losses (Topic 326): Targeted Transition Relief.</i> The new guidance is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019. Thus, for a calendar-year company, it would be effective January 1, 2020. The new guidance requires an allowance for credit losses based on the expectation of lifetime credit losses on financial receivables carried at amortized cost, including, but not limited to, mortgage loans, premium receivables, reinsurance receivables and certain leases. The new current expected credit loss (“CECL”) impairment model for financial assets reported at amortized cost will be applicable to receivables associated with sales-type and direct financing leases but not to operating lease receivables. The Partnership continues to evaluate the impact of the new guidance on its condensed financial statements.</p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
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<p style="font: 8pt Times New Roman, Times, Serif; margin: 0">The Partnership is the lessor of equipment under operating leases with periods that generally will range from 12 to 48 months. In general, associated costs such as repairs and maintenance, insurance and property taxes are paid by the lessee.</p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0">Remarketing fees are paid to the leasing companies from which the Partnership purchases leases. These are fees that are earned by the leasing companies when the initial terms of the lease have been met. The General Partner believes that this strategy adds value since it entices the leasing company to remain actively involved with the lessee and encourages potential extensions, remarketing or sale of equipment. This strategy is designed to minimize any conflicts the leasing company may have with a new lessee and may assist in maximizing overall portfolio performance. The remarketing fee is tied into lease performance thresholds and is a factor in the negotiation of the fee. Remarketing fees incurred in connection with lease extensions are accounted for as operating costs. Remarketing fees incurred in connection with the sale of equipment are included in the gain or loss calculations. For the nine months ended September 30, 2019 and 2018, no remarketing fees were incurred or paid.</p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0">Gains from the termination of leases are recognized when the lease is modified and terminated concurrently. Gains from lease termination included in lease revenue for the nine months ended September 30, 2019 and 2018 were approximately $0 and $3,000, respectively.</p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0">CCC, on behalf of the Partnership and on behalf of other affiliated companies and partnerships (“partnerships”), acquires equipment subject to associated debt obligations and lease agreements and allocates a participation in the cost, debt and lease revenue to the various companies based on certain risk factors.</p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0">The Partnership’s share of the cost of the equipment in which it participates with other partnerships at September 30, 2019 was approximately $1,765,000 and is included in the Partnership’s equipment on its balance sheet. The total cost of the equipment shared by the Partnership with other partnerships at September 30, 2019 was approximately $7,433,000. The Partnership’s share of the outstanding debt associated with this equipment at September, 2019 was approximately $92,000 and is included in the Partnership’s notes payable on its balance sheet. The total outstanding debt related to the equipment shared by the Partnership at September 30, 2019 was approximately $1,013,000.</p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0">The Partnership’s share of the cost of the equipment in which it participates with other partnerships at December 31, 2018 was approximately $1,853,000 and is included in the Partnership’s equipment on its balance sheet. The total cost of the equipment shared by the Partnership with other partnerships at December 31, 2018 was approximately $7,609,000. The Partnership’s share of the outstanding debt associated with this equipment at December 31, 2018 was approximately $218,000 and is included in the Partnership’s notes payable on its balance sheet. The total outstanding debt related to the equipment shared by the Partnership at December 31, 2018 was approximately $1,696,000.</p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0">As the Partnership and the other programs managed by the General Partner continue to acquire new equipment for the portfolio, opportunities for shared participation are expected to continue. Sharing in the acquisition of a lease portfolio gives the fund an opportunity to acquire additional assets and revenue streams, while allowing the fund to remain diversified and reducing its overall risk with respect to one portfolio.</p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0">The following is a schedule of approximate future minimum rentals on non-cancellable operating leases at September 30, 2019:</p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td><font style="font-size: 8pt"> <b><i>For the period ended December</i></b></font></td> <td style="border-bottom: black 1pt solid"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 8pt"><b>Amount</b></font></td> <td style="border-bottom: black 1pt solid"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 86%"><font style="font-size: 8pt">Three months ended December 31, 2019</font></td> <td style="width: 1%"> </td> <td style="width: 1%"><font style="font-size: 8pt">$</font></td> <td style="width: 11%; text-align: right"><font style="font-size: 8pt">90,000</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom"> <td><font style="font-size: 8pt">Year Ended December 31, 2020</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 8pt">96,000</font></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td><font style="font-size: 8pt">Year Ended December 31, 2021</font></td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 8pt">13,000</font></td> <td style="border-bottom: black 1pt solid"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td style="border-bottom: black 1pt double"> </td> <td style="border-bottom: black 1pt double"><font style="font-size: 8pt"><b>$</b></font></td> <td style="border-bottom: black 1pt double; text-align: right"><font style="font-size: 8pt"><b>199,000</b></font></td> <td style="border-bottom: black 1pt double"> </td></tr> </table> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0"><b>Finance Leases:</b></p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0">The following lists the approximate components of the net investment in direct financing leases:</p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td colspan="2" style="border-bottom: black 1pt solid"> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"> </p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>September 30, 2019</b></p></td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 8pt">December 31, 2018</font></td> <td style="border-bottom: black 1pt solid"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 72%"><font style="font-size: 8pt">Total minimum lease payments to be received</font></td> <td style="width: 1%"> </td> <td style="width: 1%"><font style="font-size: 8pt">$</font></td> <td style="width: 11%; text-align: right"><font style="font-size: 8pt">8,000</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"><font style="font-size: 8pt">$</font></td> <td style="width: 11%; text-align: right"><font style="font-size: 8pt">15,000</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom"> <td><font style="font-size: 8pt">Estimated residual value of leased equipment (unguaranteed)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 8pt">3,000</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 8pt">7,000</font></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td><font style="font-size: 8pt">Less: unearned income</font></td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 8pt">(1,000</font></td> <td style="border-bottom: black 1pt solid"><font style="font-size: 8pt">)</font></td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 8pt">(1,000</font></td> <td style="border-bottom: black 1pt solid"><font style="font-size: 8pt">)</font></td></tr> <tr style="vertical-align: bottom"> <td><font style="font-size: 8pt">Net investment in finance leases</font></td> <td style="border-bottom: black 1pt double"> </td> <td style="border-bottom: black 1pt double"><font style="font-size: 8pt"><b>$</b></font></td> <td style="border-bottom: black 1pt double; text-align: right"><font style="font-size: 8pt"><b>10,000</b></font></td> <td style="border-bottom: black 1pt double"> </td> <td style="border-bottom: black 1pt double"> </td> <td style="border-bottom: black 1pt double"><font style="font-size: 8pt">$</font></td> <td style="border-bottom: black 1pt double; text-align: right"><font style="font-size: 8pt">21,000</font></td> <td style="border-bottom: black 1pt double"> </td></tr> </table> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0">We assess credit risk for all of our customers, including those that lease under finance leases. This credit risk is assessed using an internally developed model which incorporates credit scores from third party providers and our own customer risk ratings and is periodically reviewed. Our internal ratings are weighted based on the industry that the customer operates in. Factors taken into consideration when assessing risk include both general and industry specific qualitative and quantitative metrics. We separately take into consideration payment history, open lawsuits, liens and judgments. Typically, we will not extend credit to a company that has been in business for less than 5 years or that has filed for bankruptcy within the same period. Our internally based model may classify a company as high risk based on our analysis of their audited financial statements. Additional considerations of high risk may include history of late payments, open lawsuits and liens or judgments. In an effort to mitigate risk, we typically require deposits from those in this category.</p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0">A reserve for credit losses is deemed necessary when payment has not been received for one or more months of receivables due on the equipment held under finance leases. At the end of each period, management evaluates the open receivables due on this equipment and determines the need for a reserve based on payment history and any current factors that would have an impact on payments.</p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0">The following table presents the credit risk profile, by creditworthiness category, of our direct finance lease receivables at September 30, 2019:</p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr> <td style="border-bottom: black 1pt solid"><font style="font-size: 8pt"><b><i>Risk Level</i></b></font></td> <td style="border-bottom: black 1pt solid"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 8pt"><b><i>Percent of Total</i></b></font></td></tr> <tr> <td style="width: 41%"><font style="font-size: 8pt">Low</font></td> <td style="width: 34%"> </td> <td style="width: 2%"> </td> <td style="width: 23%; text-align: right"><font style="font-size: 8pt">-%</font></td></tr> <tr> <td><font style="font-size: 8pt">Moderate-Low</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 8pt">-%</font></td></tr> <tr> <td><font style="font-size: 8pt">Moderate</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 8pt">-%</font></td></tr> <tr> <td><font style="font-size: 8pt">Moderate-High</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 8pt">100%</font></td></tr> <tr> <td style="border-bottom: black 1pt solid"><font style="font-size: 8pt">High</font></td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 8pt">-%</font></td></tr> <tr> <td style="border-bottom: black 1pt solid"><font style="font-size: 8pt">Net finance lease receivable</font></td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 8pt"><b>100%</b></font></td></tr> </table> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0">As of September 30, 2019 and December 31, 2018, we determined that we did not have a need for an allowance for uncollectible accounts associated with any of our finance leases, as the customer payment histories with us, associated with these leases, has been positive, with no late payments.</p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0">The following is a schedule of approximate future minimum rentals on non-cancellable finance leases at September 30, 2019:</p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 8pt"><b>Amount</b></font></td> <td style="border-bottom: black 1pt solid"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 86%"><font style="font-size: 8pt">Three months ended December 31, 2019</font></td> <td style="width: 1%"> </td> <td style="width: 1%"><font style="font-size: 8pt">$</font></td> <td style="width: 11%; text-align: right"><font style="font-size: 8pt">2,000</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom"> <td> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; border-bottom: black 0.75pt solid">2020</p></td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 8pt">6,000</font></td> <td style="border-bottom: black 1pt solid"> </td></tr> <tr style="vertical-align: bottom"> <td> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; border-bottom: black 1.5pt double">Total</p></td> <td style="border-bottom: black 1pt double"> </td> <td style="border-bottom: black 1pt double"><font style="font-size: 8pt"><b>$</b></font></td> <td style="border-bottom: black 1pt double; text-align: right"><font style="font-size: 8pt"><b>8,000</b></font></td> <td style="border-bottom: black 1pt double"> </td></tr> </table> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0">The Partnership was originally scheduled to end its operational phase on February 4, 2017. During the year ended December 31, 2015, the operational phase was officially extended to December 31, 2020 through an investor proxy vote (see note 1). The Partnership is expected to terminate on December 31, 2022. If the Partnership should terminate, CCC will assume all remaining active leases at their fair market value and related remaining revenue stream and any associated debt obligation for the duration of the remaining lease term.</p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
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<p style="font: 8pt Times New Roman, Times, Serif; margin: 0"><b>Receivables/Payables</b></p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0">As of September 30, 2019 and December 31, 2018, the Company’s related party receivables and payables are short term, unsecured and non-interest bearing.</p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-left: 9pt"><font style="font-size: 8pt"><b><i>Nine months ended September 30,</i></b></font></td> <td style="border-bottom: black 1pt solid"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 8pt"><b><i>2019</i></b></font></td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 8pt"><i>2018</i></font></td> <td style="border-bottom: black 1pt solid"> </td></tr> <tr style="vertical-align: bottom"> <td> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0 0 0 9pt; text-align: justify"> </p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0 0 0 9pt"><b>Reimbursable Expenses</b></p></td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 72%; padding-left: 9pt"><font style="font-size: 8pt">The General Partner and its affiliates are entitled to reimbursement by the Partnership for the cost of goods, supplies or services obtained and used by the General Partner in connection with the administration and operation of the Partnership from third parties unaffiliated with the General Partner. In addition, the General Partner and its affiliates are entitled to reimbursement of certain expenses incurred by the General Partner and its affiliates in connection with the administration and operation of the Partnership. For the three months ended September 30, 2019 and 2018, the General Partner waived certain reimbursable expenses due to it by the Partnership. For the nine months ended September 30, 2019 and 2018, the Partnership was charged approximately $0 in Other LP expense.</font></td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="width: 1%; border-bottom: black 1pt solid"><font style="font-size: 8pt"><b>$</b></font></td> <td style="width: 11%; border-bottom: black 1pt solid; text-align: right"><font style="font-size: 8pt"><b>59,000</b></font></td> <td style="width: 1%; border-bottom: black 1pt solid"> </td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="width: 1%; border-bottom: black 1pt solid"><font style="font-size: 8pt">$</font></td> <td style="width: 11%; border-bottom: black 1pt solid; text-align: right"><font style="font-size: 8pt">99,000</font></td> <td style="width: 1%; border-bottom: black 1pt solid"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 9pt"><font style="font-size: 8pt"><b>Equipment Management Fee</b></font></td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 9pt"><font style="font-size: 8pt">The General Partner is entitled to be paid for managing the equipment portfolio a monthly fee equal to the lesser of (i) the fees which would be charged by an independent third party for similar services for similar equipment or (ii) the sum of (a) two percent of (1) the gross lease revenues attributable to equipment which is subject to full payout net leases which contain net lease provisions plus (2) the purchase price paid on conditional sales contracts as received by the Partnership and (b) 5% and 2% of the gross lease revenues attributable to equipment which is subject to operating leases, respectively. In an effort to increase future cash flow for the fund our General Partner had elected to reduce the percentage of equipment management fees paid to it from 5% to 2.5% of the gross lease revenues attributable to equipment which is subject to operating leases. The reduction was effective beginning in July 2010 and remained in effect for the nine months ended September 30, 2019 and 2018. For the nine months ended September 30, 2019 and 2018, equipment management fees of approximately $10,000 and $11,000 were earned but were waived by the General Partner, respectively.</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid"><font style="font-size: 8pt"><b>$</b></font></td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 8pt"><b>-</b></font></td> <td style="border-bottom: black 1pt solid"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid"><font style="font-size: 8pt">$</font></td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 8pt">-</font></td> <td style="border-bottom: black 1pt solid"> </td></tr> </table> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0"> </p>
</us-gaap:RelatedPartyTransactionsDisclosureTextBlock>
<us-gaap:DebtDisclosureTextBlock contextRef="Y16Q1">
<p style="font: 8pt Times New Roman, Times, Serif; margin: 0">Notes payable consisted of the following approximate amounts:</p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><font style="font-size: 8pt"><b>September 30,</b></font></td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><font style="font-size: 8pt">December 31,</font></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 8pt"><b>2019</b></font></td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 8pt">2018</font></td> <td style="border-bottom: black 1pt solid"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 72%"><font style="font-size: 8pt">Installment note payable to bank; interest at 4.47% due in monthly installments of $2,208, including interest, with final payment in February 2019</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 11%; text-align: right"><font style="font-size: 8pt"><b>-</b></font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 11%; text-align: right"><font style="font-size: 8pt">2,000</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom"> <td><font style="font-size: 8pt">Installment notes payable to bank; interest at 6.00%, due in monthly installments ranging from $803 to $1,216, including interest, with final payment in February 2019</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 8pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 8pt">2,000</font></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td><font style="font-size: 8pt">Installment note payable to bank; interest at 1.80% due in monthly installments of $2,116, including interest, with final payment in February 2019</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 8pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 8pt">4,000</font></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td><font style="font-size: 8pt">Installment note payable to bank; interest at 1.80% due in monthly installments of $175, including interest, with final payment in March 2019</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 8pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 8pt">1,000</font></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td><font style="font-size: 8pt">Installment notes payable to bank; interest at 1.80% due in monthly installments ranging from $121 to $175, including interest, with final payment in April 2019</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 8pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 8pt">2,000</font></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td><font style="font-size: 8pt">Installment note payable to bank; interest at 4.98% due in monthly installments of $2,847, including interest, with final payment in December 2019</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 8pt"><b>9,000</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 8pt">33,000</font></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td><font style="font-size: 8pt">Installment note payable to bank; interest at 5.25% due in quarterly installments of $8,102, including interest, with final payment in December 2019</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 8pt"><b>8,000</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 8pt">31,000</font></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td><font style="font-size: 8pt">Installment note payable to bank; interest at 4.87% due in quarterly installments of $11,897, including interest, with final payment in January 2020</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 8pt"><b>23,000</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 8pt">57,000</font></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td><font style="font-size: 8pt">Installment note payable to bank; interest at 5.25% due in monthly installments of $679, including interest, with final payment in June 2020</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 8pt"><b>6,000</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 8pt">12,000</font></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td><font style="font-size: 8pt">Installment note payable to bank; interest at 5.56% due in monthly installments of $2,925, including interest, with final payment in June 2020</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 8pt"><b>26,000</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 8pt">50,000</font></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td><font style="font-size: 8pt">Installment note payable to bank; interest at 4.87% due in monthly installments of $1,902, including interest, with final payment in July 2020</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 8pt"><b>7,000</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 8pt">13,000</font></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td><font style="font-size: 8pt">Installment note payable to bank; interest at 6.28% due in quarterly installments of $722, including interest, with final payment in September 2020</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 8pt"><b>3,000</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 8pt">5,000</font></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td><font style="font-size: 8pt">Installment note payable to bank; interest at 5.75% due in monthly installments of $857, including interest, with final payment in November 2020</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 8pt"><b>12,000</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 8pt">19,000</font></td> <td> </td></tr> </table> <p style="font: 12pt Times New Roman, Times, Serif; margin: 0"></p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="width: 72%"><font style="font-size: 8pt">Installment note payable to bank; interest at 5.31% due in quarterly installments of $4,618, including interest, with final payment in January 2021</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 11%; text-align: right"><font style="font-size: 8pt"><b>27,000</b></font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 11%; text-align: right"><font style="font-size: 8pt">39,000</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom"> <td><font style="font-size: 8pt">Installment note payable to bank; interest at 4.70% due in monthly installments of $1,360, including interest, with final payment in February 2021</font></td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 8pt"><b>22,000</b></font></td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 8pt">34,000</font></td> <td style="border-bottom: black 1pt solid"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td style="border-bottom: black 1pt double"> </td> <td style="border-bottom: black 1pt double"><font style="font-size: 8pt"><b>$</b></font></td> <td style="border-bottom: black 1pt double; text-align: right"><font style="font-size: 8pt"><b>143,000</b></font></td> <td style="border-bottom: black 1pt double"> </td> <td style="border-bottom: black 1pt double"> </td> <td style="border-bottom: black 1pt double"><font style="font-size: 8pt">$</font></td> <td style="border-bottom: black 1pt double; text-align: right"><font style="font-size: 8pt">304,000</font></td> <td style="border-bottom: black 1pt double"> </td></tr> </table> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0">These notes are secured by specific equipment with a carrying value of approximately $291,000 and are nonrecourse liabilities of the Partnership. As such, the notes do not contain any financial debt covenants with which we must comply on either an annual or quarterly basis. Aggregate approximate maturities of notes payable for each of the periods subsequent to September 30, 2019 are as follows:</p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 8pt"><b>Amount</b></font></td> <td style="border-bottom: black 1pt solid"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 86%"><font style="font-size: 8pt">Three months ended December 31, 2019</font></td> <td style="width: 1%"> </td> <td style="width: 1%"><font style="font-size: 8pt">$</font></td> <td style="width: 11%; text-align: right"><font style="font-size: 8pt">52,000</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom"> <td><font style="font-size: 8pt">Year ended December 31, 2020</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 8pt">84,000</font></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td><font style="font-size: 8pt">Year ended December 31, 2021</font></td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 8pt">7,000</font></td> <td style="border-bottom: black 1pt solid"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td style="border-bottom: black 1pt double"> </td> <td style="border-bottom: black 1pt double"><font style="font-size: 8pt"><b>$</b></font></td> <td style="border-bottom: black 1pt double; text-align: right"><font style="font-size: 8pt"><b>143,000</b></font></td> <td style="border-bottom: black 1pt double"> </td></tr> </table> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0">The Partnership was originally scheduled to end its operational phase on February 4, 2017. During the year ended December 31, 2015, the operational phase was officially extended to December 31, 2020 through an investor proxy vote (see note 1). The Partnership is expected to terminate on December 31, 2022. If the Partnership should terminate, CCC will assume the obligation related to the remaining notes payable for the duration of the remaining lease term.</p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0">During 2015, the General Partner executed a collateralized debt financing agreement on behalf of certain affiliates for a total shared loan amount of approximately $847,000, of which the Partnership’s share was approximately $101,000. The Partnership’s portion of the current loan amount at September 30, 2019 and December 31, 2018 was approximately $0 and $2,000, respectively, and is secured by specific equipment under both operating and finance leases. The carrying value of the secured equipment under operating leases at both September 30, 2019 and December 31, 2018 is $0. The carrying value of the secured equipment under finance leases at September 30, 2019 and December 31, 2018 is approximately $10,000 and $22,000, respectively.</p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0"> </p>
</us-gaap:DebtDisclosureTextBlock>
<us-gaap:CashFlowSupplementalDisclosuresTextBlock contextRef="Y16Q1">
<p style="font: 8pt Times New Roman, Times, Serif; margin: 0">No interest or principal on notes payable was paid by the Partnership during 2019 and 2018 because direct payment was made by lessee to the bank in lieu of collection of lease income and payment of interest and principal by the Partnership.</p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0">Other noncash activities included in the determination of net loss are as follows:</p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td><font style="font-size: 8pt"><b><i>Nine months ended September 30,</i></b></font></td> <td style="border-bottom: black 1pt solid"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 8pt"><b><i>2019</i></b></font></td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 8pt"><i>2018</i></font></td> <td style="border-bottom: black 1pt solid"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 72%"><font style="font-size: 8pt">Lease revenue net of interest expense on notes payable realized as a result of direct payment of principal by lessee to bank</font></td> <td style="width: 1%; border-bottom: black 1pt solid"> </td> <td style="width: 1%; border-bottom: black 1pt solid"><font style="font-size: 8pt"><b>$</b></font></td> <td style="width: 11%; border-bottom: black 1pt solid; text-align: right"><font style="font-size: 8pt"><b>161,000</b></font></td> <td style="width: 1%; border-bottom: black 1pt solid"> </td> <td style="width: 1%; border-bottom: black 1pt solid"> </td> <td style="width: 1%; border-bottom: black 1pt solid"><font style="font-size: 8pt">$</font></td> <td style="width: 11%; border-bottom: black 1pt solid; text-align: right"><font style="font-size: 8pt">229,000</font></td> <td style="width: 1%; border-bottom: black 1pt solid"> </td></tr> </table> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0">During the nine months ended September 30, 2019 and 2018, the Partnership wrote-off fully depreciated equipment of approximately $0.</p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0"> </p>
</us-gaap:CashFlowSupplementalDisclosuresTextBlock>
<us-gaap:CommitmentsAndContingenciesDisclosureTextBlock contextRef="Y16Q1">
<p style="font: 8pt Times New Roman, Times, Serif; margin: 0"><b><u>FINRA</u></b></p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0">On May 3, 2013, the FINRA Department of Enforcement filed a complaint naming Commonwealth Capital Securities Corp. (“CCSC”) and the owner of the firm, Kimberly Springsteen-Abbott, as respondents; however on October 22, 2013, FINRA filed an amended complaint that dropped the allegations against CCSC and reduced the scope of the allegations against Ms. Springsteen-Abbott.  The sole remaining charge was that Ms. Springsteen-Abbott had approved the misallocation of some expenses to certain Funds.  Management believes that the expenses at issue include amounts that were proper and that were properly allocated to Funds, and also identified a smaller number of expenses that had been allocated in error, but were adjusted and repaid to the affected Funds when they were identified in 2012.  During the period in question, Commonwealth Capital Corp. (“CCC”) and Ms. Springsteen-Abbott provided important financial support to the Funds, voluntarily absorbed expenses and voluntarily waived fees in amounts aggregating in excess of any questioned allocations.  A Hearing Panel ruled on March 30, 2015, that Ms. Springsteen-Abbott should be barred from the securities industry because the Panel concluded that she allegedly misallocated approximately $208,000 of expenses involving certain Funds over the course of three years.  As such, management had allocated approximately $87,000 of the $208,000 in allegedly misallocated expenses back to the affected funds as a contingency accrual in CCC’s financial statements and a good faith payment for the benefit of those Income Funds.</p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0">The decision of the Hearing Panel was stayed when it was appealed to FINRA's National Adjudicatory Council (the “NAC”) pursuant to FINRA Rule 9311.  The NAC issued a decision that upheld the lower panel’s ruling and the bar took effect on August 23, 2016.  Ms. Springsteen-Abbott appealed the NAC’s decision to the U.S. Securities and Exchange Commission (the “SEC”).  On March 31, 2017, the SEC criticized that decision as so flawed that the SEC could not even review it, and remanded the matter back to FINRA for further consideration consistent with the SEC’s remand, but did not suggest any view as to a particular outcome.</p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0">On July 21, 2017, FINRA reduced the list of 1,840 items totaling $208,000 to a remaining list of 84 items totaling $36,226 (which includes approximately $30,000 of continuing education expenses for personnel providing services to the Funds), and reduced the proposed fine from $100,000 to $50,000, but reaffirmed its position on the bar from the securities industry.  Respondents promptly appealed FINRA’s revised ruling to the SEC. That appeal is pending as of November 14, 2019.  All requested or allowed briefs have been filed with the SEC.  Management believes that whatever final resolution of this may be, it will not result in any material adverse financial impact on the Funds, although, a final assurance cannot be provided until the legal matter is resolved.</p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0"><b><u>Leased Equipment</u></b></p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0">The General Partner is in the process of negotiations with a lessee to “Buy-out” certain equipment currently under lease contract.  If a “Buy-out” agreement is not reached, the lessee will continue to lease the equipment as written under the original lease contract.  The equipment to be included in the “Buy-out” represents approximately 12.5% of the Partnership’s total equipment at cost as of September 30, 2019.</p>
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<us-gaap:BasisOfAccountingPolicyPolicyTextBlock contextRef="Y16Q1">
<p style="font: 8pt Times New Roman, Times, Serif; margin: 0">The unaudited condensed financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission. Financial information as of December 31, 2018 has been derived from the audited financial statements of the Partnership, but does not include all disclosures required by generally accepted accounting principles to be included in audited financial statements. In the opinion of management, all adjustments, consisting only of normal recurring adjustments, necessary for a fair presentation of the financial information for the periods indicated, have been included. Operating results for the nine months ended September 30, 2019 are not necessarily indicative of financial results that may be expected for the full year ended December 31, 2019.</p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
</us-gaap:BasisOfAccountingPolicyPolicyTextBlock>
<us-gaap:FairValueOfFinancialInstrumentsPolicy contextRef="Y16Q1">
<p style="font: 8pt Times New Roman, Times, Serif; margin: 0">Estimated fair value was determined by management using available market information and appropriate valuation methodologies. However, judgment was necessary to interpret market data and develop estimated fair value. Cash and cash equivalents, receivables, accounts payable and accrued expenses and other liabilities are carried at amounts which reasonably approximate their fair values as of September 30, 2019 and December 31, 2018 due to the short term nature of these financial instruments.</p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0">The Partnership’s long-term debt consists of notes payable, which are secured by specific equipment and are nonrecourse liabilities of the Partnership. The estimated fair value of this debt at September 30, 2019 and December 31, 2018 approximates the carrying value of these instruments, due to the interest rates on the debt approximating current market interest rates. The Partnership classifies the fair value of its notes payable within Level 2 of the valuation hierarchy based on the observable inputs used to estimate fair value.</p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
</us-gaap:FairValueOfFinancialInstrumentsPolicy>
<us-gaap:CashAndCashEquivalentsPolicyTextBlock contextRef="Y16Q1">
<p style="font: 8pt Times New Roman, Times, Serif; margin: 0">We consider cash equivalents to be highly liquid investments with the original maturity dates of 90 days or less.</p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0">At September 30, 2019, cash and cash equivalents was held in one account maintained at one financial institution with an aggregate balance of approximately $5,000. Bank accounts are federally insured up to $250,000 by the FDIC. At September 30, 2019, the total cash bank balance was as follows:</p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td><font style="font-size: 8pt"><b><i>At September 30, 2019</i></b></font></td> <td style="border-bottom: black 1pt solid"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 8pt"><b><i>Balance</i></b></font></td> <td style="border-bottom: black 1pt solid"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 86%"><font style="font-size: 8pt">Total bank balance</font></td> <td style="width: 1%"> </td> <td style="width: 1%"><font style="font-size: 8pt">$</font></td> <td style="width: 11%; text-align: right"><font style="font-size: 8pt">5,000</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom"> <td><font style="font-size: 8pt">FDIC insured</font></td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 8pt">(5,000</font></td> <td style="border-bottom: black 1pt solid"><font style="font-size: 8pt">)</font></td></tr> <tr style="vertical-align: bottom"> <td><font style="font-size: 8pt">Uninsured amount</font></td> <td style="border-bottom: black 1pt double"> </td> <td style="border-bottom: black 1pt double"><font style="font-size: 8pt"><b>$</b></font></td> <td style="border-bottom: black 1pt double; text-align: right"><font style="font-size: 8pt"><b>-</b></font></td> <td style="border-bottom: black 1pt double"> </td></tr> </table> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0">The Partnership’s bank balances are fully insured by the FDIC. The Partnership deposits its funds with a Moody's Aaa-Rated banking institution which is one of only three Aaa-Rated banks listed on the New York Stock Exchange. The Partnership has not experienced any losses in such accounts, and believes it is not exposed to any significant credit risk. The amount in such accounts will fluctuate throughout 2019 due to many factors, including cash receipts, equipment acquisitions and interest rates.</p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
</us-gaap:CashAndCashEquivalentsPolicyTextBlock>
<us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock contextRef="Y16Q1">
<p style="font: 8pt Times New Roman, Times, Serif; margin: 0"><b>Recently Adopted Accounting Pronouncements</b></p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0">In December 2018, the Financial Accounting Standard Board (“FASB”) issued ASU No. 2018-20, <i>Leases (Topic 842): Narrow-Scope Improvements for Lessors</i>, which is expected to reduce a lessor’s implementation and ongoing costs associated with applying the new leases standard. The ASU also clarifies a specific lessor accounting requirement.  Specifically, this ASU addresses the following issues facing lessors when applying the leases standard: Sales taxes and other similar taxes collected from lessees, certain lessor costs paid directly by lessees and recognition of variable payments for contracts with lease and non-lease components. The Partnership concluded, upon adoption of this update that there was no significant change to their accounting. </p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0">In March 2016, the FASB issued Accounting Standards Update No. 2016-02, <i>Leases (Topic 842) Section A—Leases: Amendments to the FASB Accounting Standards Codification® Section B—Conforming Amendments Related to Leases: Amendments to the FASB Accounting Standards Codification® Section C—Background Information and Basis for Conclusions</i>- Effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years, for any of the following: A public business entity; A not-for-profit entity that has issued, or is a conduit bond obligor for, securities that are traded, listed, or quoted on an exchange or an over-the-counter market; An employee benefit plan that files financial statements with the U.S. Securities and Exchange Commission (SEC). The new standard requires the recognition and measurement of leases at the beginning of the earliest period presented using a modified retrospective approach, which includes a number of optional practical expedients that entities may elect to apply.  This guidance also expands the requirements for lessees to record leases embedded in other arrangements and the required quantitative and qualitative disclosures surrounding leases. Additionally, our business involves lease agreements with our customers whereby we are the lessor in the transaction. Accounting guidance for lessors is largely unchanged. The amendments are effective for fiscal years beginning after December 15, 2018, and interim periods within those fiscal years.  We adopted Topic 842 at the required adoption date of January 1, 2019. We used the package of practical expedients permitted under the transition guidance that allowed us not to reassess: (1) lease classification for expired or existing leases and (2) initial direct costs for any expired or existing leases. We did not recognize an adjustment to the opening balance of partner’s capital upon adoption.</p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0">In March 2019, the FASB issued Accounting Standards Update No. 2019-01, <i>Leases (Topic 842) Codification Improvements —</i> Effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years, for any of the following: A public business entity; A not-for-profit entity that has issued, or is a conduit bond obligor for, securities that are traded, listed, or quoted on an exchange or an over-the-counter market; An employee benefit plan that files financial statements with the U.S. Securities and Exchange Commission (SEC). The amendments in this Update include the following items brought to the Board’s attention through those interactions with stakeholders:</p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table cellspacing="3" cellpadding="0" style="width: 100%"> <tr> <td style="vertical-align: top; width: 48px; padding-left: 0.25in; font: 12pt Times New Roman, Times, Serif"><font style="font-size: 8pt">●</font></td> <td style="padding: 0.75pt; font: 12pt Times New Roman, Times, Serif; text-align: justify"><font style="font-size: 8pt">Determining the fair value of the underlying asset by lessors that are not manufacturers or dealers (Issue 1).</font></td></tr> </table> <p style="font: 12pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellspacing="3" cellpadding="0" style="width: 100%"> <tr> <td style="vertical-align: top; width: 48px; padding-left: 0.25in; font: 12pt Times New Roman, Times, Serif"><font style="font-size: 8pt">●</font></td> <td style="padding: 0.75pt; font: 12pt Times New Roman, Times, Serif; text-align: justify"><font style="font-size: 8pt">Presentation on the statement of cash flows—sales-type and direct financing leases (Issue 2).</font></td></tr> </table> <p style="font: 12pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellspacing="3" cellpadding="0" style="width: 100%"> <tr> <td style="vertical-align: top; width: 48px; padding-left: 0.25in; font: 12pt Times New Roman, Times, Serif"><font style="font-size: 8pt">●</font></td> <td style="padding: 0.75pt; font: 12pt Times New Roman, Times, Serif; text-align: justify"><font style="font-size: 8pt">Transition disclosures related to Topic 250, Accounting Changes and Error Corrections (Issue 3).</font></td></tr> </table> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0">We adopted Topic 842 at the required adoption date of January 1, 2019. The Partnership concluded that the sales taxes and other similar taxes collected from the lessees are recorded in the current period in the Condensed Statement of Operations as gross revenues and expenses. As permitted by the guidance, we elected the practical expedient that allows us not to restate comparative periods in the financial statements. Upon adoption of this update, there was no significant change to the Partnership accounting.</p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: right"> </p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0">  <b>Recent Accounting Pronouncements Not Yet Adopted</b></p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0">FASB issued a new guidance, Accounting Standards Update No. 2016-13, <i>Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments,</i> as clarified and amended by ASU 2018-19, <i>Codification Improvements to Topic 326, Financial Instruments – Credit Losses and</i> ASU 2019-05, <i>Financial Instruments – Credit Losses (Topic 326): Targeted Transition Relief.</i> The new guidance is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019. Thus, for a calendar-year company, it would be effective January 1, 2020. The new guidance requires an allowance for credit losses based on the expectation of lifetime credit losses on financial receivables carried at amortized cost, including, but not limited to, mortgage loans, premium receivables, reinsurance receivables and certain leases. The new current expected credit loss (“CECL”) impairment model for financial assets reported at amortized cost will be applicable to receivables associated with sales-type and direct financing leases but not to operating lease receivables. The Partnership continues to evaluate the impact of the new guidance on its condensed financial statements.</p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
</us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock>
<us-gaap:ScheduleOfCashAndCashEquivalentsTableTextBlock contextRef="Y16Q1">
<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td><font style="font-size: 8pt"><b><i>At September 30, 2019</i></b></font></td> <td style="border-bottom: black 1pt solid"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 8pt"><b><i>Balance</i></b></font></td> <td style="border-bottom: black 1pt solid"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 86%"><font style="font-size: 8pt">Total bank balance</font></td> <td style="width: 1%"> </td> <td style="width: 1%"><font style="font-size: 8pt">$</font></td> <td style="width: 11%; text-align: right"><font style="font-size: 8pt">5,000</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom"> <td><font style="font-size: 8pt">FDIC insured</font></td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 8pt">(5,000</font></td> <td style="border-bottom: black 1pt solid"><font style="font-size: 8pt">)</font></td></tr> <tr style="vertical-align: bottom"> <td><font style="font-size: 8pt">Uninsured amount</font></td> <td style="border-bottom: black 1pt double"> </td> <td style="border-bottom: black 1pt double"><font style="font-size: 8pt"><b>$</b></font></td> <td style="border-bottom: black 1pt double; text-align: right"><font style="font-size: 8pt"><b>-</b></font></td> <td style="border-bottom: black 1pt double"> </td></tr> </table>
</us-gaap:ScheduleOfCashAndCashEquivalentsTableTextBlock>
<CIGF5:ScheduleOfFutureMinimumRentalsOnNonCancelableLeasesTextBlock contextRef="Y16Q1">
<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td><font style="font-size: 8pt"> <b><i>For the period ended December</i></b></font></td> <td style="border-bottom: black 1pt solid"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 8pt"><b>Amount</b></font></td> <td style="border-bottom: black 1pt solid"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 86%"><font style="font-size: 8pt">Three months ended December 31, 2019</font></td> <td style="width: 1%"> </td> <td style="width: 1%"><font style="font-size: 8pt">$</font></td> <td style="width: 11%; text-align: right"><font style="font-size: 8pt">90,000</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom"> <td><font style="font-size: 8pt">Year Ended December 31, 2020</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 8pt">96,000</font></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td><font style="font-size: 8pt">Year Ended December 31, 2021</font></td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 8pt">13,000</font></td> <td style="border-bottom: black 1pt solid"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td style="border-bottom: black 1pt double"> </td> <td style="border-bottom: black 1pt double"><font style="font-size: 8pt"><b>$</b></font></td> <td style="border-bottom: black 1pt double; text-align: right"><font style="font-size: 8pt"><b>199,000</b></font></td> <td style="border-bottom: black 1pt double"> </td></tr> </table>
</CIGF5:ScheduleOfFutureMinimumRentalsOnNonCancelableLeasesTextBlock>
<CIGF5:ScheduleOfNetInvestmentInDirectFinancingLeasesTextBlock contextRef="Y16Q1">
<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td colspan="2" style="border-bottom: black 1pt solid"> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"> </p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>September 30, 2019</b></p></td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 8pt">December 31, 2018</font></td> <td style="border-bottom: black 1pt solid"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 72%"><font style="font-size: 8pt">Total minimum lease payments to be received</font></td> <td style="width: 1%"> </td> <td style="width: 1%"><font style="font-size: 8pt">$</font></td> <td style="width: 11%; text-align: right"><font style="font-size: 8pt">8,000</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"><font style="font-size: 8pt">$</font></td> <td style="width: 11%; text-align: right"><font style="font-size: 8pt">15,000</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom"> <td><font style="font-size: 8pt">Estimated residual value of leased equipment (unguaranteed)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 8pt">3,000</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 8pt">7,000</font></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td><font style="font-size: 8pt">Less: unearned income</font></td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 8pt">(1,000</font></td> <td style="border-bottom: black 1pt solid"><font style="font-size: 8pt">)</font></td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 8pt">(1,000</font></td> <td style="border-bottom: black 1pt solid"><font style="font-size: 8pt">)</font></td></tr> <tr style="vertical-align: bottom"> <td><font style="font-size: 8pt">Net investment in finance leases</font></td> <td style="border-bottom: black 1pt double"> </td> <td style="border-bottom: black 1pt double"><font style="font-size: 8pt"><b>$</b></font></td> <td style="border-bottom: black 1pt double; text-align: right"><font style="font-size: 8pt"><b>10,000</b></font></td> <td style="border-bottom: black 1pt double"> </td> <td style="border-bottom: black 1pt double"> </td> <td style="border-bottom: black 1pt double"><font style="font-size: 8pt">$</font></td> <td style="border-bottom: black 1pt double; text-align: right"><font style="font-size: 8pt">21,000</font></td> <td style="border-bottom: black 1pt double"> </td></tr> </table>
</CIGF5:ScheduleOfNetInvestmentInDirectFinancingLeasesTextBlock>
<CIGF5:FinanceLeaseRiskLevelTextBlock contextRef="Y16Q1">
<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr> <td style="border-bottom: black 1pt solid"><font style="font-size: 8pt"><b><i>Risk Level</i></b></font></td> <td style="border-bottom: black 1pt solid"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 8pt"><b><i>Percent of Total</i></b></font></td></tr> <tr> <td style="width: 41%"><font style="font-size: 8pt">Low</font></td> <td style="width: 34%"> </td> <td style="width: 2%"> </td> <td style="width: 23%; text-align: right"><font style="font-size: 8pt">-%</font></td></tr> <tr> <td><font style="font-size: 8pt">Moderate-Low</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 8pt">-%</font></td></tr> <tr> <td><font style="font-size: 8pt">Moderate</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 8pt">-%</font></td></tr> <tr> <td><font style="font-size: 8pt">Moderate-High</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 8pt">100%</font></td></tr> <tr> <td style="border-bottom: black 1pt solid"><font style="font-size: 8pt">High</font></td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 8pt">-%</font></td></tr> <tr> <td style="border-bottom: black 1pt solid"><font style="font-size: 8pt">Net finance lease receivable</font></td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 8pt"><b>100%</b></font></td></tr> </table>
</CIGF5:FinanceLeaseRiskLevelTextBlock>
<CIGF5:ScheduleOfFutureMinimumRentalsOnNonCancellableFinanceLeasesTextBlock contextRef="Y16Q1">
<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 8pt"><b>Amount</b></font></td> <td style="border-bottom: black 1pt solid"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 86%"><font style="font-size: 8pt">Three months ended December 31, 2019</font></td> <td style="width: 1%"> </td> <td style="width: 1%"><font style="font-size: 8pt">$</font></td> <td style="width: 11%; text-align: right"><font style="font-size: 8pt">2,000</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom"> <td> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; border-bottom: black 0.75pt solid">2020</p></td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 8pt">6,000</font></td> <td style="border-bottom: black 1pt solid"> </td></tr> <tr style="vertical-align: bottom"> <td> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; border-bottom: black 1.5pt double">Total</p></td> <td style="border-bottom: black 1pt double"> </td> <td style="border-bottom: black 1pt double"><font style="font-size: 8pt"><b>$</b></font></td> <td style="border-bottom: black 1pt double; text-align: right"><font style="font-size: 8pt"><b>8,000</b></font></td> <td style="border-bottom: black 1pt double"> </td></tr> </table>
</CIGF5:ScheduleOfFutureMinimumRentalsOnNonCancellableFinanceLeasesTextBlock>
<us-gaap:ScheduleOfRelatedPartyTransactionsTableTextBlock contextRef="Y16Q1">
<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-left: 9pt"><font style="font-size: 8pt"><b><i>Nine months ended September 30,</i></b></font></td> <td style="border-bottom: black 1pt solid"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 8pt"><b><i>2019</i></b></font></td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 8pt"><i>2018</i></font></td> <td style="border-bottom: black 1pt solid"> </td></tr> <tr style="vertical-align: bottom"> <td> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0 0 0 9pt; text-align: justify"> </p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0 0 0 9pt"><b>Reimbursable Expenses</b></p></td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 72%; padding-left: 9pt"><font style="font-size: 8pt">The General Partner and its affiliates are entitled to reimbursement by the Partnership for the cost of goods, supplies or services obtained and used by the General Partner in connection with the administration and operation of the Partnership from third parties unaffiliated with the General Partner. In addition, the General Partner and its affiliates are entitled to reimbursement of certain expenses incurred by the General Partner and its affiliates in connection with the administration and operation of the Partnership. For the three months ended September 30, 2019 and 2018, the General Partner waived certain reimbursable expenses due to it by the Partnership. For the nine months ended September 30, 2019 and 2018, the Partnership was charged approximately $0 in Other LP expense.</font></td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="width: 1%; border-bottom: black 1pt solid"><font style="font-size: 8pt"><b>$</b></font></td> <td style="width: 11%; border-bottom: black 1pt solid; text-align: right"><font style="font-size: 8pt"><b>59,000</b></font></td> <td style="width: 1%; border-bottom: black 1pt solid"> </td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="width: 1%; border-bottom: black 1pt solid"><font style="font-size: 8pt">$</font></td> <td style="width: 11%; border-bottom: black 1pt solid; text-align: right"><font style="font-size: 8pt">99,000</font></td> <td style="width: 1%; border-bottom: black 1pt solid"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 9pt"><font style="font-size: 8pt"><b>Equipment Management Fee</b></font></td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 9pt"><font style="font-size: 8pt">The General Partner is entitled to be paid for managing the equipment portfolio a monthly fee equal to the lesser of (i) the fees which would be charged by an independent third party for similar services for similar equipment or (ii) the sum of (a) two percent of (1) the gross lease revenues attributable to equipment which is subject to full payout net leases which contain net lease provisions plus (2) the purchase price paid on conditional sales contracts as received by the Partnership and (b) 5% and 2% of the gross lease revenues attributable to equipment which is subject to operating leases, respectively. In an effort to increase future cash flow for the fund our General Partner had elected to reduce the percentage of equipment management fees paid to it from 5% to 2.5% of the gross lease revenues attributable to equipment which is subject to operating leases. The reduction was effective beginning in July 2010 and remained in effect for the nine months ended September 30, 2019 and 2018. For the nine months ended September 30, 2019 and 2018, equipment management fees of approximately $10,000 and $11,000 were earned but were waived by the General Partner, respectively.</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid"><font style="font-size: 8pt"><b>$</b></font></td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 8pt"><b>-</b></font></td> <td style="border-bottom: black 1pt solid"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid"><font style="font-size: 8pt">$</font></td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 8pt">-</font></td> <td style="border-bottom: black 1pt solid"> </td></tr> </table>
</us-gaap:ScheduleOfRelatedPartyTransactionsTableTextBlock>
<us-gaap:CashFlowOperatingCapitalTableTextBlock contextRef="Y16Q1">
<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td><font style="font-size: 8pt"><b><i>Nine months ended September 30,</i></b></font></td> <td style="border-bottom: black 1pt solid"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 8pt"><b><i>2019</i></b></font></td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 8pt"><i>2018</i></font></td> <td style="border-bottom: black 1pt solid"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 72%"><font style="font-size: 8pt">Lease revenue net of interest expense on notes payable realized as a result of direct payment of principal by lessee to bank</font></td> <td style="width: 1%; border-bottom: black 1pt solid"> </td> <td style="width: 1%; border-bottom: black 1pt solid"><font style="font-size: 8pt"><b>$</b></font></td> <td style="width: 11%; border-bottom: black 1pt solid; text-align: right"><font style="font-size: 8pt"><b>161,000</b></font></td> <td style="width: 1%; border-bottom: black 1pt solid"> </td> <td style="width: 1%; border-bottom: black 1pt solid"> </td> <td style="width: 1%; border-bottom: black 1pt solid"><font style="font-size: 8pt">$</font></td> <td style="width: 11%; border-bottom: black 1pt solid; text-align: right"><font style="font-size: 8pt">229,000</font></td> <td style="width: 1%; border-bottom: black 1pt solid"> </td></tr> </table>
</us-gaap:CashFlowOperatingCapitalTableTextBlock>
<us-gaap:CashAndDueFromBanks contextRef="E16Q1" unitRef="USD" decimals="0"> 5000 </us-gaap:CashAndDueFromBanks>
<us-gaap:CashFDICInsuredAmount contextRef="E16Q1" unitRef="USD" decimals="0"> 5000 </us-gaap:CashFDICInsuredAmount>
<us-gaap:CapitalLeasesFutureMinimumPaymentsReceivableCurrent contextRef="E16Q1" unitRef="USD" decimals="0"> 90000 </us-gaap:CapitalLeasesFutureMinimumPaymentsReceivableCurrent>
<us-gaap:CapitalLeasesFutureMinimumPaymentsReceivableDueInRollingYearTwo contextRef="E16Q1" unitRef="USD" decimals="0"> 96000 </us-gaap:CapitalLeasesFutureMinimumPaymentsReceivableDueInRollingYearTwo>
<us-gaap:CapitalLeasesFutureMinimumPaymentsReceivableInThreeYears contextRef="E16Q1" unitRef="USD" decimals="0"> 13000 </us-gaap:CapitalLeasesFutureMinimumPaymentsReceivableInThreeYears>
<us-gaap:CapitalLeasesFutureMinimumPaymentsReceivable contextRef="E16Q1" unitRef="USD" decimals="0"> 199000 </us-gaap:CapitalLeasesFutureMinimumPaymentsReceivable>
<CIGF5:RiskLevelLow contextRef="E16Q1" unitRef="Percent" decimals="INF"> .00 </CIGF5:RiskLevelLow>
<CIGF5:RiskLevelModerateLow contextRef="E16Q1" unitRef="Percent" decimals="INF"> .00 </CIGF5:RiskLevelModerateLow>
<CIGF5:RiskLevelModerate contextRef="E16Q1" unitRef="Percent" decimals="INF"> .00 </CIGF5:RiskLevelModerate>
<CIGF5:RiskLevelModerateHigh contextRef="E16Q1" unitRef="Percent" decimals="INF"> 1.00 </CIGF5:RiskLevelModerateHigh>
<CIGF5:RiskLevelHigh contextRef="E16Q1" unitRef="Percent" decimals="INF"> .00 </CIGF5:RiskLevelHigh>
<CIGF5:TotalRiskLevel contextRef="E16Q1" unitRef="Percent" decimals="INF"> 1.00 </CIGF5:TotalRiskLevel>
<us-gaap:CapitalLeasesFutureMinimumPaymentsDueCurrent contextRef="E16Q1" unitRef="USD" decimals="0"> 2000 </us-gaap:CapitalLeasesFutureMinimumPaymentsDueCurrent>
<us-gaap:CapitalLeasesFutureMinimumPaymentsDueInTwoYears contextRef="E16Q1" unitRef="USD" decimals="0"> 6000 </us-gaap:CapitalLeasesFutureMinimumPaymentsDueInTwoYears>
<us-gaap:CapitalLeasesFutureMinimumPaymentsDue contextRef="E16Q1" unitRef="USD" decimals="0"> 8000 </us-gaap:CapitalLeasesFutureMinimumPaymentsDue>
<CIGF5:ReimbursableExpenses contextRef="Y16Q1" unitRef="USD" decimals="0"> 59000 </CIGF5:ReimbursableExpenses>
<CIGF5:ReimbursableExpenses contextRef="Y15Q1" unitRef="USD" decimals="0"> 99000 </CIGF5:ReimbursableExpenses>
<CIGF5:EquipmentManagementFee contextRef="Y16Q1" unitRef="USD" decimals="0"> 0 </CIGF5:EquipmentManagementFee>
<CIGF5:EquipmentManagementFee contextRef="Y15Q1" unitRef="USD" decimals="0"> 0 </CIGF5:EquipmentManagementFee>
<us-gaap:DebtInstrumentDescription contextRef="Y16Q1_DebtInstr-Note1"> Installment note payable to bank; interest at 4.47% due in monthly installments of $2,208, including interest, with final payment in February 2019 </us-gaap:DebtInstrumentDescription>
<us-gaap:DebtInstrumentDescription contextRef="Y16Q1_DebtInstr-Note2"> Installment notes payable to bank; interest at 6.00%, due in monthly installments ranging from $803 to $1,216, including interest, with final payment in February 2019 </us-gaap:DebtInstrumentDescription>
<us-gaap:DebtInstrumentDescription contextRef="Y16Q1_DebtInstr-Note3"> Installment note payable to bank; interest at 1.80% due in monthly installments of $2,116, including interest, with final payment in February 2019 </us-gaap:DebtInstrumentDescription>
<us-gaap:DebtInstrumentDescription contextRef="Y16Q1_DebtInstr-Note4"> Installment note payable to bank; interest at 1.80% due in monthly installments of $175, including interest, with final payment in March 2019 </us-gaap:DebtInstrumentDescription>
<us-gaap:DebtInstrumentDescription contextRef="Y16Q1_DebtInstr-Note5"> Installment notes payable to bank; interest at 1.80% due in monthly installments ranging from $121 to $175, including interest, with final payment in April 2019 </us-gaap:DebtInstrumentDescription>
<us-gaap:DebtInstrumentDescription contextRef="Y16Q1_DebtInstr-Note6"> Installment note payable to bank; interest at 4.98% due in monthly installments of $2,847, including interest, with final payment in December 2019 </us-gaap:DebtInstrumentDescription>
<us-gaap:DebtInstrumentDescription contextRef="Y16Q1_DebtInstr-Note7"> Installment note payable to bank; interest at 5.25% due in quarterly installments of $8,102, including interest, with final payment in December 2019 </us-gaap:DebtInstrumentDescription>
<us-gaap:DebtInstrumentDescription contextRef="Y16Q1_DebtInstr-Note8"> Installment note payable to bank; interest at 4.87% due in quarterly installments of $11,897, including interest, with final payment in January 2020 </us-gaap:DebtInstrumentDescription>
<us-gaap:DebtInstrumentDescription contextRef="Y16Q1_DebtInstr-Note9"> Installment note payable to bank; interest at 5.25% due in monthly installments of $679, including interest, with final payment in June 2020 </us-gaap:DebtInstrumentDescription>
<us-gaap:DebtInstrumentDescription contextRef="Y16Q1_DebtInstr-Note10"> Installment note payable to bank; interest at 5.56% due in monthly installments of $2,925, including interest, with final payment in June 2020 </us-gaap:DebtInstrumentDescription>
<us-gaap:DebtInstrumentDescription contextRef="Y16Q1_DebtInstr-Note11"> Installment note payable to bank; interest at 4.87% due in monthly installments of $1,902, including interest, with final payment in July 2020 </us-gaap:DebtInstrumentDescription>
<us-gaap:DebtInstrumentDescription contextRef="Y16Q1_DebtInstr-Note12"> Installment note payable to bank; interest at 6.28% due in quarterly installments of $722, including interest, with final payment in September 2020 </us-gaap:DebtInstrumentDescription>
<us-gaap:DebtInstrumentDescription contextRef="Y16Q1_DebtInstr-Note13"> Installment note payable to bank; interest at 5.75% due in monthly installments of $857, including interest, with final payment in November 2020 </us-gaap:DebtInstrumentDescription>
<us-gaap:DebtInstrumentDescription contextRef="Y16Q1_DebtInstr-Note14"> Installment note payable to bank; interest at 5.31% due in quarterly installments of $4,618, including interest, with final payment in January 2021 </us-gaap:DebtInstrumentDescription>
<us-gaap:DebtInstrumentDescription contextRef="Y16Q1_DebtInstr-Note15"> Installment note payable to bank; interest at 4.70% due in monthly installments of $1,360, including interest, with final payment in February 2021 </us-gaap:DebtInstrumentDescription>
<us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths contextRef="E16Q1" unitRef="USD" decimals="0"> 52000 </us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths>
<us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo contextRef="E16Q1" unitRef="USD" decimals="0"> 84000 </us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo>
<us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree contextRef="E16Q1" unitRef="USD" decimals="0"> 7000 </us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree>
<us-gaap:LongTermDebt contextRef="E16Q1" unitRef="USD" decimals="0"> 143000 </us-gaap:LongTermDebt>
<CIGF5:LeaseRevenueNetOfInterestExpenseOnNotesPayableRealizedAsAResultOfDirectPaymentOfPrincipalByLesseeToBank contextRef="Y16Q1" unitRef="USD" decimals="0"> 161000 </CIGF5:LeaseRevenueNetOfInterestExpenseOnNotesPayableRealizedAsAResultOfDirectPaymentOfPrincipalByLesseeToBank>
<CIGF5:LeaseRevenueNetOfInterestExpenseOnNotesPayableRealizedAsAResultOfDirectPaymentOfPrincipalByLesseeToBank contextRef="Y15Q1" unitRef="USD" decimals="0"> 229000 </CIGF5:LeaseRevenueNetOfInterestExpenseOnNotesPayableRealizedAsAResultOfDirectPaymentOfPrincipalByLesseeToBank>
<us-gaap:InventoryWriteDown contextRef="Y16Q1" unitRef="USD" decimals="0"> 0 </us-gaap:InventoryWriteDown>
<us-gaap:InventoryWriteDown contextRef="Y15Q1" unitRef="USD" decimals="0"> 0 </us-gaap:InventoryWriteDown>
<CIGF5:ScheduleOfFutureAggregatePaymentsOfNotesPayable0TextBlock contextRef="Y16Q1">
<p style="font: 8pt Times New Roman, Times, Serif; margin: 0"></p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><font style="font-size: 8pt"><b>September 30,</b></font></td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><font style="font-size: 8pt">December 31,</font></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 8pt"><b>2019</b></font></td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 8pt">2018</font></td> <td style="border-bottom: black 1pt solid"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 72%"><font style="font-size: 8pt">Installment note payable to bank; interest at 4.47% due in monthly installments of $2,208, including interest, with final payment in February 2019</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 11%; text-align: right"><font style="font-size: 8pt"><b>-</b></font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 11%; text-align: right"><font style="font-size: 8pt">2,000</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom"> <td><font style="font-size: 8pt">Installment notes payable to bank; interest at 6.00%, due in monthly installments ranging from $803 to $1,216, including interest, with final payment in February 2019</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 8pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 8pt">2,000</font></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td><font style="font-size: 8pt">Installment note payable to bank; interest at 1.80% due in monthly installments of $2,116, including interest, with final payment in February 2019</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 8pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 8pt">4,000</font></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td><font style="font-size: 8pt">Installment note payable to bank; interest at 1.80% due in monthly installments of $175, including interest, with final payment in March 2019</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 8pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 8pt">1,000</font></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td><font style="font-size: 8pt">Installment notes payable to bank; interest at 1.80% due in monthly installments ranging from $121 to $175, including interest, with final payment in April 2019</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 8pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 8pt">2,000</font></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td><font style="font-size: 8pt">Installment note payable to bank; interest at 4.98% due in monthly installments of $2,847, including interest, with final payment in December 2019</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 8pt"><b>9,000</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 8pt">33,000</font></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td><font style="font-size: 8pt">Installment note payable to bank; interest at 5.25% due in quarterly installments of $8,102, including interest, with final payment in December 2019</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 8pt"><b>8,000</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 8pt">31,000</font></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td><font style="font-size: 8pt">Installment note payable to bank; interest at 4.87% due in quarterly installments of $11,897, including interest, with final payment in January 2020</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 8pt"><b>23,000</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 8pt">57,000</font></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td><font style="font-size: 8pt">Installment note payable to bank; interest at 5.25% due in monthly installments of $679, including interest, with final payment in June 2020</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 8pt"><b>6,000</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 8pt">12,000</font></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td><font style="font-size: 8pt">Installment note payable to bank; interest at 5.56% due in monthly installments of $2,925, including interest, with final payment in June 2020</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 8pt"><b>26,000</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 8pt">50,000</font></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td><font style="font-size: 8pt">Installment note payable to bank; interest at 4.87% due in monthly installments of $1,902, including interest, with final payment in July 2020</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 8pt"><b>7,000</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 8pt">13,000</font></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td><font style="font-size: 8pt">Installment note payable to bank; interest at 6.28% due in quarterly installments of $722, including interest, with final payment in September 2020</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 8pt"><b>3,000</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 8pt">5,000</font></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td><font style="font-size: 8pt">Installment note payable to bank; interest at 5.75% due in monthly installments of $857, including interest, with final payment in November 2020</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 8pt"><b>12,000</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 8pt">19,000</font></td> <td> </td></tr> </table> <p style="font: 12pt Times New Roman, Times, Serif; margin: 0"></p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="width: 72%"><font style="font-size: 8pt">Installment note payable to bank; interest at 5.31% due in quarterly installments of $4,618, including interest, with final payment in January 2021</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 11%; text-align: right"><font style="font-size: 8pt"><b>27,000</b></font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 11%; text-align: right"><font style="font-size: 8pt">39,000</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom"> <td><font style="font-size: 8pt">Installment note payable to bank; interest at 4.70% due in monthly installments of $1,360, including interest, with final payment in February 2021</font></td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 8pt"><b>22,000</b></font></td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 8pt">34,000</font></td> <td style="border-bottom: black 1pt solid"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td style="border-bottom: black 1pt double"> </td> <td style="border-bottom: black 1pt double"><font style="font-size: 8pt"><b>$</b></font></td> <td style="border-bottom: black 1pt double; text-align: right"><font style="font-size: 8pt"><b>143,000</b></font></td> <td style="border-bottom: black 1pt double"> </td> <td style="border-bottom: black 1pt double"> </td> <td style="border-bottom: black 1pt double"><font style="font-size: 8pt">$</font></td> <td style="border-bottom: black 1pt double; text-align: right"><font style="font-size: 8pt">304,000</font></td> <td style="border-bottom: black 1pt double"> </td></tr> </table> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0"> </p>
</CIGF5:ScheduleOfFutureAggregatePaymentsOfNotesPayable0TextBlock>
<CIGF5:ScheduleOfFutureAggregatePaymentsOfNotesPayableTextBlock contextRef="Y16Q1">
<p style="font: 8pt Times New Roman, Times, Serif; margin: 0"></p> <table cellspacing="0" cellpadding="0" style="font: 8pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom; font: 8pt Times New Roman, Times, Serif"> <td style="font: 8pt Times New Roman, Times, Serif"><font style="font: 8pt Times New Roman, Times, Serif"> </font></td> <td style="border-bottom: black 1pt solid; font: 8pt Times New Roman, Times, Serif"><font style="font: 8pt Times New Roman, Times, Serif"> </font></td> <td colspan="2" style="border-bottom: black 1pt solid; font: 8pt Times New Roman, Times, Serif; text-align: center"><font style="font: 8pt Times New Roman, Times, Serif"><b>Amount</b></font></td> <td style="border-bottom: black 1pt solid; font: 8pt Times New Roman, Times, Serif"><font style="font: 8pt Times New Roman, Times, Serif"> </font></td></tr> <tr style="vertical-align: bottom; font: 8pt Times New Roman, Times, Serif"> <td style="width: 86%; font: 8pt Times New Roman, Times, Serif"><font style="font: 8pt Times New Roman, Times, Serif">Three months ended December 31, 2019</font></td> <td style="width: 1%; font: 8pt Times New Roman, Times, Serif"><font style="font: 8pt Times New Roman, Times, Serif"> </font></td> <td style="width: 1%; font: 8pt Times New Roman, Times, Serif"><font style="font: 8pt Times New Roman, Times, Serif">$</font></td> <td style="width: 11%; text-align: right; font: 8pt Times New Roman, Times, Serif"><font style="font: 8pt Times New Roman, Times, Serif">52,000</font></td> <td style="width: 1%; font: 8pt Times New Roman, Times, Serif"><font style="font: 8pt Times New Roman, Times, Serif"> </font></td></tr> <tr style="vertical-align: bottom; font: 8pt Times New Roman, Times, Serif"> <td style="font: 8pt Times New Roman, Times, Serif"><font style="font: 8pt Times New Roman, Times, Serif">Year ended December 31, 2020</font></td> <td style="font: 8pt Times New Roman, Times, Serif"><font style="font: 8pt Times New Roman, Times, Serif"> </font></td> <td style="font: 8pt Times New Roman, Times, Serif"><font style="font: 8pt Times New Roman, Times, Serif"> </font></td> <td style="text-align: right; font: 8pt Times New Roman, Times, Serif"><font style="font: 8pt Times New Roman, Times, Serif">84,000</font></td> <td style="font: 8pt Times New Roman, Times, Serif"><font style="font: 8pt Times New Roman, Times, Serif"> </font></td></tr> <tr style="vertical-align: bottom; font: 8pt Times New Roman, Times, Serif"> <td style="font: 8pt Times New Roman, Times, Serif"><font style="font: 8pt Times New Roman, Times, Serif">Year ended December 31, 2021</font></td> <td style="border-bottom: black 1pt solid; font: 8pt Times New Roman, Times, Serif"><font style="font: 8pt Times New Roman, Times, Serif"> </font></td> <td style="border-bottom: black 1pt solid; font: 8pt Times New Roman, Times, Serif"><font style="font: 8pt Times New Roman, Times, Serif"> </font></td> <td style="border-bottom: black 1pt solid; font: 8pt Times New Roman, Times, Serif; text-align: right"><font style="font: 8pt Times New Roman, Times, Serif">7,000</font></td> <td style="border-bottom: black 1pt solid; font: 8pt Times New Roman, Times, Serif"><font style="font: 8pt Times New Roman, Times, Serif"> </font></td></tr> <tr style="vertical-align: bottom; font: 8pt Times New Roman, Times, Serif"> <td style="font: 8pt Times New Roman, Times, Serif"><font style="font: 8pt Times New Roman, Times, Serif"> </font></td> <td style="border-bottom: black 1pt double; font: 8pt Times New Roman, Times, Serif"><font style="font: 8pt Times New Roman, Times, Serif"> </font></td> <td style="border-bottom: black 1pt double; font: 8pt Times New Roman, Times, Serif"><font style="font: 8pt Times New Roman, Times, Serif"><b>$</b></font></td> <td style="border-bottom: black 1pt double; font: 8pt Times New Roman, Times, Serif; text-align: right"><font style="font: 8pt Times New Roman, Times, Serif"><b>143,000</b></font></td> <td style="border-bottom: black 1pt double; font: 8pt Times New Roman, Times, Serif"><font style="font: 8pt Times New Roman, Times, Serif"> </font></td></tr> </table> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 8pt Times New Roman, Times, Serif"> </font></p>
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