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As Of Filer Filing For·On·As Docs:Size 11/13/19 BCTC IV Assignor Corp 10-Q 9/30/19 20:258K |
Document/Exhibit Description Pages Size 1: 10-Q Bctc Iv Assignor Corp Sept 2019 10-Q HTML 54K 2: EX-31 Bctc Iv Assignor Corp Sept 2019 Certification 302 HTML 14K 3: EX-31 Bctc Iv Assignor Corp Sept 2019 Certification 302 HTML 14K 4: EX-32 Bctc Iv Assignor Corp Sept 2019 Certification 906 HTML 11K 5: EX-32 Bctc Iv Assignor Corp Sept 2019 Certification 906 HTML 12K 14: R1 Document and Entity Information HTML 38K 20: R2 Condensed Balance Sheets HTML 33K 17: R3 Condensed Balance Sheets (Parenthetical) HTML 19K 11: R4 Organization HTML 13K 13: R5 Investment in Limited Partnership HTML 12K 19: R6 Subsequent Events HTML 12K 16: R7 Investment in Limited Partnership (Details) HTML 13K 15: XML IDEA XML File -- Filing Summary XML 23K 12: EXCEL IDEA Workbook of Financial Reports XLSX 11K 8: EX-101.CAL XBRL Calculations -- bctciv-20190930_cal XML 16K 6: EX-101.INS XBRL Instance -- bctciv-20190930 XML 31K 9: EX-101.LAB XBRL Labels -- bctciv-20190930_lab XML 82K 10: EX-101.PRE XBRL Presentations -- bctciv-20190930_pre XML 59K 7: EX-101.SCH XBRL Schema -- bctciv-20190930 XSD 23K 18: ZIP XBRL Zipped Folder -- 0001003815-19-000008-xbrl Zip 10K
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<us-gaap:CommonStockValue contextRef="As_Of_12_31_2018" unitRef="Unit1" decimals="0"> 1000 </us-gaap:CommonStockValue> | |||||||||||||||||||||
<us-gaap:CommonStockValue contextRef="As_Of_9_30_2019" unitRef="Unit1" decimals="0"> 1000 </us-gaap:CommonStockValue> | |||||||||||||||||||||
<us-gaap:CostMethodInvestments contextRef="As_Of_12_31_2018" unitRef="Unit1" decimals="0"> 100 </us-gaap:CostMethodInvestments> | |||||||||||||||||||||
<us-gaap:CostMethodInvestments contextRef="As_Of_9_30_2019" unitRef="Unit1" decimals="0"> 100 </us-gaap:CostMethodInvestments> | |||||||||||||||||||||
<us-gaap:CostMethodInvestments contextRef="As_Of_9_30_2019" unitRef="Unit1" decimals="0"> 100 </us-gaap:CostMethodInvestments> | |||||||||||||||||||||
<us-gaap:CostMethodInvestmentsDescriptionTextBlock contextRef="Duration_1_1_2019_To_9_30_2019"> <div> <div> <p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Courier New;font-size: 10pt;"> <font style="display:inline;font-family:Courier New;">NOTE B - INVESTMENT IN LIMITED PARTNERSHIP</font> </p> <p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Courier New;font-size: 10pt;"> <font style="display:inline;"> </font> </p> <p style="margin:0pt;font-family:Courier New;font-size: 10pt;"> <font style="display:inline;font-family:Courier New;">On October 12, 1993, the Corporation was admitted as the assignor limited partner in the Limited Partnership. The Limited Partnership was formed to invest in real estate by acquiring, holding, and disposing of limited partnership interests in operating partnerships which will acquire, develop, rehabilitate, operate and own newly-constructed, existing or rehabilitated low-income apartment complexes. The Corporation has recorded its $100 investment at cost.</font> </p><div /></div> </div> </us-gaap:CostMethodInvestmentsDescriptionTextBlock> | |||||||||||||||||||||
<us-gaap:Liabilities contextRef="As_Of_12_31_2018" unitRef="Unit1" decimals="0"> 100 </us-gaap:Liabilities> | |||||||||||||||||||||
<us-gaap:Liabilities contextRef="As_Of_9_30_2019" unitRef="Unit1" decimals="0"> 100 </us-gaap:Liabilities> | |||||||||||||||||||||
<us-gaap:LiabilitiesAndStockholdersEquity contextRef="As_Of_12_31_2018" unitRef="Unit1" decimals="0"> 100 </us-gaap:LiabilitiesAndStockholdersEquity> | |||||||||||||||||||||
<us-gaap:LiabilitiesAndStockholdersEquity contextRef="As_Of_9_30_2019" unitRef="Unit1" decimals="0"> 100 </us-gaap:LiabilitiesAndStockholdersEquity> | |||||||||||||||||||||
<us-gaap:LimitedLiabilityCompanyOrLimitedPartnershipBusinessFormationDate contextRef="Duration_1_1_2019_To_9_30_2019"> 1993-10-12 </us-gaap:LimitedLiabilityCompanyOrLimitedPartnershipBusinessFormationDate> | |||||||||||||||||||||
<us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock contextRef="Duration_1_1_2019_To_9_30_2019"> <div> <div> <p style="margin:0pt;font-family:Courier New;font-size: 10pt;"> <font style="display:inline;font-family:Courier New;">NOTE A - ORGANIZATION</font> </p> <p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Courier New;font-size: 10pt;"> <font style="display:inline;"> </font> </p> <p style="margin:0pt;font-family:Courier New;font-size: 10pt;"> <font style="display:inline;font-family:Courier New;">BCTC IV Assignor Corp. (the "Corporation") was organized on October 12, 1993 under the laws of the State of Delaware to act as the assignor limited partner of, and to acquire and hold a limited partnership interest in Boston Capital Tax Credit Fund IV L.P. (the "Limited Partnership"). The Corporation will assign units of beneficial interest in its limited partnership interest to persons who purchase Beneficial Assignee Certificates (BACs) on the basis of one unit of beneficial interest for each BAC. The Corporation will not have any interest in profits, losses or distributions on its own behalf.</font> </p><div /></div> </div> </us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock> | |||||||||||||||||||||
<us-gaap:StockholdersEquity contextRef="As_Of_12_31_2018" unitRef="Unit1" decimals="0"> 0 </us-gaap:StockholdersEquity> | |||||||||||||||||||||
<us-gaap:StockholdersEquity contextRef="As_Of_9_30_2019" unitRef="Unit1" decimals="0"> 0 </us-gaap:StockholdersEquity> | |||||||||||||||||||||
<us-gaap:SubsequentEventsTextBlock contextRef="Duration_1_1_2019_To_9_30_2019"> <div> <div> <p style="margin:0pt;font-family:Courier New;font-size: 10pt;"> <font style="display:inline;font-family:Courier New;">NOTE C - SUBSEQUENT EVENTS</font> </p> <p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Courier New;font-size: 10pt;"> <font style="display:inline;"> </font> </p> <p style="margin:0pt;font-family:Courier New;font-size: 10pt;"> <font style="display:inline;font-family:Courier New;">Events that occur after the balance sheet date but before the financial statements were available to be issued must be evaluated for recognition or disclosure. The effects of subsequent events that provide evidence about conditions that existed at the balance sheet date are recognized in the accompanying financial statements. Subsequent events, which provide evidence about conditions that existed after the balance sheet date, require disclosure in the accompanying notes. Management evaluated the activity of the Corporation through the date the financial statements were issued, and concluded that no subsequent events have occurred that would require recognition in the financial statements or disclosure in the notes to the financial statements.</font> </p><div /></div> </div> </us-gaap:SubsequentEventsTextBlock> | |||||||||||||||||||||
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