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Arboretum Silverleaf Income Fund, L.P. – ‘10-Q’ for 6/30/22 – ‘XML’

On:  Monday, 8/15/22, at 12:41pm ET   ·   For:  6/30/22   ·   Accession #:  1493152-22-22697   ·   File #:  333-211626

Previous ‘10-Q’:  ‘10-Q’ on 5/16/22 for 3/31/22   ·   Next:  ‘10-Q’ on 11/14/22 for 9/30/22   ·   Latest:  ‘10-Q’ on 11/14/23 for 9/30/23

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

 8/15/22  Arboretum Silverleaf Income Fd LP 10-Q        6/30/22   51:2.5M                                   M2 Compliance LLC/FA

Quarterly Report   —   Form 10-Q

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML    521K 
 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     17K 
 5: EX-32.2     Certification -- §906 - SOA'02                      HTML     17K 
11: R1          Cover                                               HTML     64K 
12: R2          Balance Sheets                                      HTML     67K 
13: R3          Balance Sheets (Parenthetical)                      HTML     19K 
14: R4          Statements of Operations (Unaudited)                HTML     66K 
15: R5          Statements of Changes in Partners' Equity           HTML     37K 
                (Deficit) (Unaudited)                                            
16: R6          Statements of Cash Flows (Unaudited)                HTML     77K 
17: R7          Organization and Nature of Operations               HTML     30K 
18: R8          Summary of Significant Accounting Policies          HTML     47K 
19: R9          Related Party Transactions                          HTML     31K 
20: R10         Investments in Finance Leases                       HTML     22K 
21: R11         Collateralized Loans Receivable                     HTML     23K 
22: R12         Other Assets                                        HTML     21K 
23: R13         Loan Payable                                        HTML     34K 
24: R14         Fair Value of Financial Instruments                 HTML     33K 
25: R15         Indemnifications                                    HTML     19K 
26: R16         Business Concentrations                             HTML     33K 
27: R17         Geographic Information                              HTML     22K 
28: R18         Commitments and Contingencies                       HTML     19K 
29: R19         Covid-19                                            HTML     18K 
30: R20         Subsequent Events                                   HTML     18K 
31: R21         Summary of Significant Accounting Policies          HTML     77K 
                (Policies)                                                       
32: R22         Investments in Finance Leases (Tables)              HTML     21K 
33: R23         Collateralized Loans Receivable (Tables)            HTML     22K 
34: R24         Loan Payable (Tables)                               HTML     19K 
35: R25         Fair Value of Financial Instruments (Tables)        HTML     29K 
36: R26         Organization and Nature of Operations (Details      HTML     41K 
                Narrative)                                                       
37: R27         Summary of Significant Accounting Policies          HTML     17K 
                (Details Narrative)                                              
38: R28         Related Party Transactions (Details Narrative)      HTML     50K 
39: R29         Schedule of Net Investments in Finance Leases       HTML     24K 
                (Details)                                                        
40: R30         Schedule of Future Principal Maturities (Details)   HTML     36K 
41: R31         Other Assets (Details Narrative)                    HTML     28K 
42: R32         Schedule of Future Maturities of Loan Payable       HTML     18K 
                (Details)                                                        
43: R33         Loan Payable (Details Narrative)                    HTML     39K 
44: R34         Schedule of Fair Values of Financial Instruments    HTML     29K 
                (Details)                                                        
45: R35         Business Concentrations (Details Narrative)         HTML     42K 
46: R36         Commitments and Contingencies (Details Narrative)   HTML     16K 
49: XML         IDEA XML File -- Filing Summary                      XML     83K 
47: XML         XBRL Instance -- form10-q_htm                        XML    489K 
48: EXCEL       IDEA Workbook of Financial Reports                  XLSX     64K 
 7: EX-101.CAL  XBRL Calculations -- alif-20220630_cal               XML    102K 
 8: EX-101.DEF  XBRL Definitions -- alif-20220630_def                XML    178K 
 9: EX-101.LAB  XBRL Labels -- alif-20220630_lab                     XML    528K 
10: EX-101.PRE  XBRL Presentations -- alif-20220630_pre              XML    360K 
 6: EX-101.SCH  XBRL Schema -- alif-20220630                         XSD     88K 
50: JSON        XBRL Instance as JSON Data -- MetaLinks              193±   271K 
51: ZIP         XBRL Zipped Folder -- 0001493152-22-022697-xbrl      Zip    130K

‘XML’   —   XBRL Instance — form10-q_htm

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<us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations contextRef="AsOf2020-12-31" decimals="0" unitRef="USD"> 1838659 </us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations>
<us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations contextRef="AsOf2022-06-30" decimals="0" unitRef="USD"> 139589 </us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations>
<us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations contextRef="AsOf2021-06-30" decimals="0" unitRef="USD"> 15512 </us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations>
<us-gaap:InterestPaidNet contextRef="From2022-01-01to2022-06-30" decimals="0" unitRef="USD"> 223384 </us-gaap:InterestPaidNet>
<us-gaap:InterestPaidNet contextRef="From2021-01-012021-06-30" decimals="0" unitRef="USD"> 380691 </us-gaap:InterestPaidNet>
<ALIF:ReclassificationOfInvestmentInFinanceLease contextRef="From2022-01-01to2022-06-30" decimals="0" unitRef="USD"> 1781750 </ALIF:ReclassificationOfInvestmentInFinanceLease>
<us-gaap:RightOfUseAssetObtainedInExchangeForFinanceLeaseLiability contextRef="From2021-01-012021-06-30" decimals="0" unitRef="USD"> 645050 </us-gaap:RightOfUseAssetObtainedInExchangeForFinanceLeaseLiability>
<us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock contextRef="From2022-01-01to2022-06-30">
<p id="xdx_808_eus-gaap--OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock_zGZbsaf7u0Bb" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>1. <span id="xdx_82B_zD1ZfGw8Mk6e">Organization and Nature of Operations</span>.</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Organization </i></b>– Arboretum Silverleaf Income Fund, L.P. (the “Partnership”) was formed on January 14, 2016, as a Delaware limited partnership. The Partnership is engaged in a single business segment, the ownership and investment in leased equipment and related financings which includes: (i) purchasing equipment and leasing it to third-party end users; (ii) providing equipment and other asset financing; (iii) acquiring equipment subject to lease; and (iv) acquiring ownership rights (residual value interests) in leased equipment at lease expiration. The Partnership will terminate no later than December 31, 2040.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Nature of Operations – </i></b>The principal investment strategy of the Partnership is to invest in business-essential, revenue-producing (or cost-saving) equipment or other physical assets with high in-place value and long, relative to the investment term, economic life and other financings. The Partnership executes its investment strategy by making investments in equipment already subject to lease or originating equipment leases and loans in such equipment, which will include: (i) purchasing equipment and leasing it to third-party end users; (ii) providing equipment and other asset financings; (iii) acquiring equipment subject to lease; and (iv) acquiring ownership rights (residual value interests) in leased equipment at lease expiration. From time to time, the Partnership may also purchase equipment and sell it directly to its leasing customers. The Partnership may use other investment structures that Arboretum Investment Advisors, LLC (the “Investment Manager”) believes will provide the Partnership with an appropriate level of security, collateralization, and flexibility to optimize its return on its investment while protecting against downside risk. In many cases, the structure will include the Partnership holding title to or a priority or controlling position in the equipment or other asset.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The General Partner of the Partnership is ASIF GP, LLC (the “General Partner”), a wholly-owned subsidiary of the Partnership’s Investment Manager. Both the Partnership’s General Partner and its Investment Manager are Delaware limited liability companies. The General Partner manages and controls the day to day activities and operations of the Partnership, pursuant to the terms of the Limited Partnership Agreement. The General Partner paid an aggregate capital contribution of $<span id="xdx_905_eus-gaap--EquityMethodInvestmentAggregateCost_iI_pp0p0_c20220630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ASIFGPLLCMember_zFMfgRShnMF1" title="Partnership contribution">100</span> for a <span id="xdx_902_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20220630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ASIFGPLLCMember_zDYP1FaCHzqe" title="Percentage of ownership">1</span>% interest in the Partnership’s income, losses and distributions. The Investment Manager makes all investment decisions and manages the investment portfolio of the Partnership. The Partnership’s income, losses and distributions are allocated <span id="xdx_90E_ecustom--PercentageOfCapitalInterest_iI_dp_uPure_c20220630__us-gaap--PartnerTypeOfPartnersCapitalAccountAxis__us-gaap--LimitedPartnerMember__dei--LegalEntityAxis__custom--ASIFGPLLCMember_z6FKrAdDUw91" title="Partnership interest">99</span>% to the Limited Partners and <span id="xdx_90E_ecustom--PercentageOfCapitalInterest_iI_dp_uPure_c20220630__us-gaap--PartnerTypeOfPartnersCapitalAccountAxis__us-gaap--GeneralPartnerMember__dei--LegalEntityAxis__custom--ASIFGPLLCMember_zu5SBfrY7Z5g" title="Partnership interest">1</span>% to the General Partner until the Limited Partners have received total distributions equal to their capital contributions plus an <span id="xdx_908_ecustom--PercentageOfCumulativeReturnOnCapitalContributions_iI_dp_uPure_c20220630__us-gaap--PartnerTypeOfPartnersCapitalAccountAxis__us-gaap--LimitedPartnerMember__dei--LegalEntityAxis__custom--ASIFGPLLCMember_zhmVjxd74dKf" title="Percentage of cumulative return on capital contributions">8</span>% per year, compounded annually, cumulative return on their capital contributions. After such time, all income, losses and distributable cash will be allocated <span id="xdx_902_ecustom--PercentageOfDistributableCashAllocated_iI_dp_uPure_c20220630__us-gaap--PartnerTypeOfPartnersCapitalAccountAxis__us-gaap--LimitedPartnerMember__dei--LegalEntityAxis__custom--ASIFGPLLCMember_zbycwjvqL2y" title="Percentage of distributable cash allocated">80</span>% to the Limited Partners and <span id="xdx_90B_ecustom--PercentageOfDistributableCashAllocated_iI_dp_uPure_c20220630__us-gaap--PartnerTypeOfPartnersCapitalAccountAxis__us-gaap--GeneralPartnerMember__dei--LegalEntityAxis__custom--ASIFGPLLCMember_zPWedE557fj6" title="Percentage of distributable cash allocated">20</span>% to the General Partner. The Partnership expects to conduct its activities for at least six years and divide the Partnership’s life into three distinct stages: (i) the Offering Period, (ii) the Operating Period and (iii) the Liquidation Period. The Offering Period began on August 11, 2016 and concluded on March 31, 2019. The Operating Period commenced on October 3, 2016 and concluded on October 3, 2021. The Liquidation Period which commenced on October 4, 2021, is the period in which the Partnership will sell its assets in the ordinary course of business and will last two years, unless it is extended, at the sole discretion of the General Partner.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During our Operating Period, <span id="xdx_90D_eus-gaap--IncentiveDistributionPaymentsMadeAndMinimumDistributionLevel_c20220101__20220630__us-gaap--PartnerTypeOfPartnersCapitalAccountAxis__custom--LimitedPartnersMember_z5NCUROjB7C" title="Incentive distribution payments terms">we intended to pay cash distributions on a quarterly basis to our Limited Partners at 1.5% per quarter, the equivalent rate of 6.0% per annum, of each Limited Partners’ capital contribution (pro-rated to the date of admission for each Limited Partner). Since June 30, 2017, our distribution rate has been 6.5% annually, paid quarterly at 1.625%, of capital contributions. Beginning as of March 31, 2018, we increased our distribution to 7.0% annually, paid quarterly at 1.75% of capital contributions. Beginning as of June 30, 2018, we increased our distribution to 7.5%, paid quarterly at 1.875% of capital contributions. Beginning as of September 30, 2018 we increased our distribution to 8.0%, paid quarterly at 2.00% of capital contributions. Beginning as of June 30, 2020, we decreased our distribution to 4.0%, paid quarterly at 1.00% of capital contributions.</span> The amount and rate of cash distributions could vary and are not guaranteed. During the six months ended June 30, 2022, we made quarterly cash distributions to our Limited Partners totaling $<span id="xdx_90A_ecustom--LimitedPartnersCapitalAccountPeriodicDistributionAmount_pp0p0_c20220101__20220630__us-gaap--PartnerTypeOfPartnersCapitalAccountAxis__custom--LimitedPartnersMember_zeRrqL6zWA92" title="Distribution payable to limited partners quarterly">730</span>. At June 30, 2022, the Partnership did not declare or accrue distributions due to the economic uncertainties from COVID-19. At June 30, 2022, the Partnership had a distribution payable to the General Partner of $<span id="xdx_908_eus-gaap--LimitedPartnersCumulativeCashDistributions_iI_pp0p0_c20220630_zLSHM8U4MIt4" title="Limited partners' cumulative cash distributions">49,335</span>. During the six months ended June 30, 2021, we made quarterly cash distributions to our Limited Partners totaling $<span id="xdx_909_eus-gaap--LimitedPartnersCumulativeCashDistributions_iI_pp0p0_c20210630_zqfeZoUwZBlh" title="Limited partners' cumulative cash distributions">259,051</span>. At June 30, 2021, the Partnership did not declare or accrue distributions due to the economic uncertainties from COVID-19. At June 30, 2021, the Partnership had a distribution payable to the General Partner of $<span id="xdx_902_ecustom--AmountDistributionsPayableToPartners_pp0p0_c20210101__20210630__us-gaap--PartnerTypeOfPartnersCapitalAccountAxis__custom--GeneralPartnersMember_zM4H0DwQU7Wl" title="Amount distributions payable to partners">48,698</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p>
</us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock>
<us-gaap:EquityMethodInvestmentAggregateCost contextRef="AsOf2022-06-30_custom_ASIFGPLLCMember" decimals="0" unitRef="USD"> 100 </us-gaap:EquityMethodInvestmentAggregateCost>
<us-gaap:EquityMethodInvestmentOwnershipPercentage contextRef="AsOf2022-06-30_custom_ASIFGPLLCMember" decimals="INF" unitRef="Pure"> 0.01 </us-gaap:EquityMethodInvestmentOwnershipPercentage>
<ALIF:PercentageOfCapitalInterest contextRef="AsOf2022-06-30_us-gaap_LimitedPartnerMember_custom_ASIFGPLLCMember" decimals="INF" unitRef="Pure"> 0.99 </ALIF:PercentageOfCapitalInterest>
<ALIF:PercentageOfCapitalInterest contextRef="AsOf2022-06-30_us-gaap_GeneralPartnerMember_custom_ASIFGPLLCMember" decimals="INF" unitRef="Pure"> 0.01 </ALIF:PercentageOfCapitalInterest>
<ALIF:PercentageOfCumulativeReturnOnCapitalContributions contextRef="AsOf2022-06-30_us-gaap_LimitedPartnerMember_custom_ASIFGPLLCMember" decimals="INF" unitRef="Pure"> 0.08 </ALIF:PercentageOfCumulativeReturnOnCapitalContributions>
<ALIF:PercentageOfDistributableCashAllocated contextRef="AsOf2022-06-30_us-gaap_LimitedPartnerMember_custom_ASIFGPLLCMember" decimals="INF" unitRef="Pure"> 0.80 </ALIF:PercentageOfDistributableCashAllocated>
<ALIF:PercentageOfDistributableCashAllocated contextRef="AsOf2022-06-30_us-gaap_GeneralPartnerMember_custom_ASIFGPLLCMember" decimals="INF" unitRef="Pure"> 0.20 </ALIF:PercentageOfDistributableCashAllocated>
<us-gaap:IncentiveDistributionPaymentsMadeAndMinimumDistributionLevel contextRef="From2022-01-012022-06-30_custom_LimitedPartnersMember"> we intended to pay cash distributions on a quarterly basis to our Limited Partners at 1.5% per quarter, the equivalent rate of 6.0% per annum, of each Limited Partners’ capital contribution (pro-rated to the date of admission for each Limited Partner). Since June 30, 2017, our distribution rate has been 6.5% annually, paid quarterly at 1.625%, of capital contributions. Beginning as of March 31, 2018, we increased our distribution to 7.0% annually, paid quarterly at 1.75% of capital contributions. Beginning as of June 30, 2018, we increased our distribution to 7.5%, paid quarterly at 1.875% of capital contributions. Beginning as of September 30, 2018 we increased our distribution to 8.0%, paid quarterly at 2.00% of capital contributions. Beginning as of June 30, 2020, we decreased our distribution to 4.0%, paid quarterly at 1.00% of capital contributions. </us-gaap:IncentiveDistributionPaymentsMadeAndMinimumDistributionLevel>
<ALIF:LimitedPartnersCapitalAccountPeriodicDistributionAmount contextRef="From2022-01-012022-06-30_custom_LimitedPartnersMember" decimals="0" unitRef="USD"> 730 </ALIF:LimitedPartnersCapitalAccountPeriodicDistributionAmount>
<us-gaap:LimitedPartnersCumulativeCashDistributions contextRef="AsOf2022-06-30" decimals="0" unitRef="USD"> 49335 </us-gaap:LimitedPartnersCumulativeCashDistributions>
<us-gaap:LimitedPartnersCumulativeCashDistributions contextRef="AsOf2021-06-30" decimals="0" unitRef="USD"> 259051 </us-gaap:LimitedPartnersCumulativeCashDistributions>
<ALIF:AmountDistributionsPayableToPartners contextRef="From2021-01-012021-06-30_custom_GeneralPartnersMember" decimals="0" unitRef="USD"> 48698 </ALIF:AmountDistributionsPayableToPartners>
<us-gaap:SignificantAccountingPoliciesTextBlock contextRef="From2022-01-01to2022-06-30">
<p id="xdx_80F_eus-gaap--SignificantAccountingPoliciesTextBlock_zW6EkRSLiwaj" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2. <span id="xdx_826_zYD8Rfrg0w8j">Summary of Significant Accounting Policies</span>.</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_840_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zu1nDxZgfIll" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_867_zZEolKKO3l33">Basis of Presentation</span></i></b> — The interim balance sheets, statements of operations, statement of changes in partners’ equity and statements of cash flows of the Partnership at June 30, 2022 and 2021 and for the three and six months ended June 30, 2022 and 2021 are unaudited and have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information and pursuant to the rules and regulations of the SEC with respect to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. The unaudited interim financial statements furnished reflect all adjustments (consisting of normal recurring adjustments) which are, in the opinion of management, necessary for a fair statement of the results for the interim periods presented. The results reported in these interim financial statements should not necessarily be taken as indicative of results that may be expected for the entire year. These unaudited interim financial statements should be read in conjunction with the financial statements and notes contained in the Partnership’s annual report on Form 10-K, as filed with the SEC on March 31, 2022.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_840_eus-gaap--UseOfEstimates_zdtQ1y7H7yab" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_86A_zG276MWChmh5">Use of Estimates</span></i></b> — The preparation of interim financial statements in conformity with U.S. GAAP requires the General Partner and Investment Manager to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities as of the date of the interim financial statements and the reported amounts of revenue and expenses during the reporting period. Significant estimates primarily include the determination of allowances for doubtful lease, notes and loan accounts, depreciation and amortization, impairment losses, estimated useful lives, and residual values. Actual results could differ from those estimates.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84E_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zZ9cDN22iyK8" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_86C_z5QOpV4JGWth">Cash and Cash Equivalents</span></i></b> — The Partnership considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. Cash and cash equivalents consist of funds maintained in checking and money market accounts maintained at financial institutions.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Partnership’s cash and cash equivalents are held principally at one financial institution and at times may exceed federally insured limits. The Partnership has placed these funds in a full service commercial financial institution in order to minimize risk relating to exceeding insured limits.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_849_eus-gaap--ConcentrationRiskCreditRisk_z1xPDb2f04Nk" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_860_zhc5iXvkLE0h">Credit Risk</span></i></b> — In the normal course of business, the Partnership is exposed to credit risk. Credit risk is the risk that the Partnership’s counterparty to an agreement either has an inability or unwillingness to make contractually required payments. The Partnership expects concentrations of credit risk with respect to lessees to be dispersed across different industry segments and different regions of the world.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_849_eus-gaap--RevenueRecognitionLeases_zWrG5246jUWh" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_86B_zZzBkC0koFZ7">Lease Classification and Revenue Recognition</span> </i></b>— The Partnership records revenue based upon the lease classification determined at the inception of the transaction and based upon the terms of the lease or when there are significant changes to the lease terms.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Partnership leases equipment to third parties and each such lease may be classified as either a finance lease or an operating lease. Initial direct costs are capitalized and amortized over the term of the related lease for a finance lease. For an operating lease, initial direct costs are included as a component of the cost of the equipment and depreciated.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For finance leases, the Partnership records, at lease inception, the total minimum lease payments receivable from the lessee, the estimated unguaranteed residual value of the equipment upon lease termination, the initial direct costs, if any, related to the lease and the related unearned income. Unearned income represents the difference between the sum of the minimum lease payments receivable plus the estimated unguaranteed residual value, minus the cost of the leased equipment. Unearned income is recognized as finance income over the term of the lease using the effective interest rate method.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For operating leases, rental income is recognized on the straight line basis over the lease term. Billed and uncollected operating lease receivables will be included in accounts receivable. Accounts receivable are stated at their estimated net realizable value. Rental income received in advance is the difference between the timing of the cash payments and the income recognized on the straight line basis.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The investment committee of the Investment Manager approves each new equipment lease, financing transaction, and lease acquisition. As part of this process it determines the unguaranteed residual value, if any, to be used once the acquisition has been approved. The factors considered in determining the unguaranteed residual value include, but are not limited to, the creditworthiness of the potential lessee, the type of equipment being considered, how the equipment is integrated into the potential lessees’ business, the length of the lease the industry in which the potential lessee operates and the secondary market value of the equipment. Unguaranteed residual values are reviewed for impairment in accordance with the Partnership’s policy relating to impairment review.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The residual value assumes, among other things, that the asset will be utilized normally in an open, unrestricted and stable market. Short-term fluctuations in the marketplace are disregarded, and it is assumed that there is no necessity either to dispose of a significant number of the assets, if held in quantity, simultaneously or to dispose of the asset quickly. The residual value is calculated using information from various external sources, such as trade publications, auction data, equipment dealers, wholesalers and industry experts, as well as inspection of the physical asset and other economic indicators.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84D_eus-gaap--PolicyLoansReceivablePolicy_zNj9XOC77Vjd" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_865_zVrNXNSKQ9l4">Collateralized Loans Receivable, Net</span> </i></b>— Collateralized loans receivable are reported in the financial statements as the outstanding principal balance net of any unamortized deferred fees, and premiums or discounts on purchased loans. Costs to originate loans, if any, are reported as other assets in the financial statements and amortized to expense over the estimated life of the loan. Income is recognized over the life of the note agreement. On certain collateralized loans receivable, specific payment terms were reached requiring prepayments which resulted in the recognition of unearned interest income. Unearned income, discounts and premiums, if any, are amortized to interest income in the statements of operations using the effective interest rate method. Collateralized loans receivable are generally placed in a non-accrual status when payments are more than 90 days past due and all unpaid accrued interest is reversed. Additionally, the Investment Manager periodically reviews the creditworthiness of companies with payments outstanding less than 90 days. Based upon the Investment Manager’s judgment, accounts may be placed in a non-accrual status. Accounts on a non-accrual status are only returned to an accrual status when the account has been brought current and the Partnership believes recovery of the remaining unpaid receivable is probable. Revenue on non-accrual accounts is recognized only when cash has been received.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84B_eus-gaap--FinanceLoansAndLeasesReceivablePolicy_zYGsjY1lZdE9" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_86B_zwX6jDSrLxAd">Finance Lease Receivables and Allowance for Loan and Lease Accounts</span></i></b> — In the normal course of business, the Partnership provides credit or financing to its customers, performs credit evaluations of these customers, and maintains reserves for potential credit losses. These credit or financing transactions are normally collateralized by the equipment being financed. In determining the amount of allowance for doubtful lease, notes and loan accounts, the Investment Manager considers historical credit losses, the past due status of receivables, payment history, and other customer-specific information, including the value of the collateral. The past due status of a receivable is based on its contractual terms. Expected credit losses are recorded as an allowance for doubtful lease, notes and loan accounts. Receivables are written off when the Investment Manager determines they are uncollectible. At June 30, 2022, an allowance for doubtful lease, notes and loan accounts is not provided since, in the opinion of the Investment Manager, all accounts recorded were deemed collectible. At December 31, 2021, an impairment was determined to exist for other assets and an impairment loss was recorded. There is a provision for loan and lease losses of $<span id="xdx_907_eus-gaap--ProvisionForLoanAndLeaseLosses_c20210101__20211231_zReUJMLGaH5h" title="Provision for loan and lease losses">443,605</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_844_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_zuC3rI205rN8" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_865_zOtbc4wnsAe2">Long-lived Asset Impairments</span></i></b> — The Partnership assesses the impairment of long-lived assets with determinable useful lives whenever events or changes in business circumstances indicate that the carrying amount of an asset may not be recoverable (a triggering event). When such events occur, management determines whether there has been impairment by comparing the anticipated undiscounted net future cash flows to the related asset’s carrying value. If impairment exists, the asset is written down to its estimated carrying value. There was no evidence of a triggering event for the three and six months ended June 30, 2022 and for the year ended December 31, 2021.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_844_eus-gaap--IncomeTaxPolicyTextBlock_z8xHxycop2va" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_862_zOh4jRbU6jbi">Income Taxes</span></i></b> — As a partnership, no provision for income taxes is recorded since the liability for such taxes is the responsibility of each of the Partners rather than the Partnership. The Partnership’s income tax returns are subject to examination by the federal and state taxing authorities, and changes, if any, could adjust the individual income tax of the Partners.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Partnership is subject to the Bipartisan Budget Act of 2015 (“BBA”), which, among other requirements, stipulates that any tax liability incurred based on an IRS tax examination will become due by the Partnership versus the partners of the Partnership. The Partnership, at its discretion, will be able to seek repayment from its partners or treat as a distribution of the individual partners’ account to satisfy this obligation. The Partnership will treat any liability incurred as a deduction to equity. As of June 30, 2022, there were no expected liabilities to be incurred under the BBA.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Partnership has adopted the provisions of Financial Accounting Standards Board’s (“FASB”) Topic 740, <i>Accounting for Uncertainty in Income Taxes. </i>This accounting guidance prescribes recognition thresholds that must be met before a tax position is recognized in the interim financial statements and provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. Additionally, an entity may only recognize or continue to recognize tax positions that meet a “more likely than not” threshold. The Partnership has evaluated its entity level tax positions for the years ended December 31, 2021 and 2020, and does not expect any material adjustments to be made. The tax years 2021, 2020 and 2019 remain open to examination by the major taxing jurisdictions to which the Partnership is subject.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_849_eus-gaap--EarningsPerSharePolicyTextBlock_zLn9EOC8po57" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_868_zBYMuWi4TwPg">Per Share Data</span></i></b> — Net income or loss attributable to Limited Partners per weighted average number of limited partnership interests outstanding is calculated as follows; the net income or loss allocable to the Limited Partners divided by the weighted average number of limited partnership interests outstanding during the period.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_842_eus-gaap--ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_zNeIM2TUehB5" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_86B_zYxDg1I3H32h">Foreign Currency Transactions</span></i></b> — The Partnership has designated the United States of America dollar as the functional currency for the Partnership’s investments denominated in foreign currencies. Accordingly, certain assets and liabilities are translated at either the reporting period exchange rates or the historical exchange rates, revenues and expenses are translated at the average rate of exchange for the period, and all transaction gains or losses are reflected in the statements of operations.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84B_eus-gaap--DepreciationDepletionAndAmortizationPolicyTextBlock_zdgp7HsXdoB1" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_86E_zs0GBhqgKCxc">Depreciation</span> </i></b>— The Partnership records depreciation expense on equipment when the lease is classified as an operating lease. In order to calculate depreciation, the Partnership first determines the depreciable equipment cost, which is the cost less the estimated residual value. The estimated residual value is the Partnership’s estimate of the value of the equipment at lease termination. Depreciation expense is recorded by applying the straight-line method of depreciation to the depreciable equipment cost over the lease term.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_849_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zuWEScdePfZc" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_86E_zkXLsTxtv2W6">Recent Accounting Pronouncements</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In June 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (“ASU 2016-13”), which requires credit losses on most financial assets measured at amortized cost and certain other instruments to be measured using an expected credit loss model (referred to as the current expected credit loss (CECL) model). Under this model, entities will estimate credit losses over the entire contractual term of the instrument from the date of initial recognition of that instrument. Current US GAAP is based on an incurred loss model that delays recognition of credit losses until it is probable the loss has been incurred. Accordingly, it is anticipated that credit losses will be recognized earlier under the CECL model than under the incurred loss model. ASU 2016-13 was to be effective for fiscal periods beginning after December 15, 2019 and must be adopted as a cumulative effect adjustment to retained earnings. In July 2019, the FASB decided to add a project to its technical agenda to propose staggered effective dates for certain accounting standards, including ASU 2016-13. The FASB has approved an approach that ASU 2016-13 will be effective for Public Business Entities that are SEC filers, excluding smaller reporting companies such as the Partnership, for fiscal years beginning after December 15, 2019 and interim periods within those fiscal years. For all other entities, including smaller reporting companies like the Partnership, ASU 2016-13 will be effective for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. For all entities, early adoption will continue to be permitted; that is, early adoption is allowed for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years (that is, effective January 1, 2019, for calendar-year-end companies). On November 15, 2019, the FASB delayed the effective date of FASB ASC Topic 326 for certain small public companies and other private companies. As amended, the effective date of ASC Topic 326 was delayed until fiscal years beginning after December 15, 2022 for SEC filers that are eligible to be smaller reporting companies under the SEC’s definition, as well as private companies and not-for-profit entities. Nothing in this staff interpretation 3 should be read to accelerate or delay the effective dates of the standard as modified by the FASB. The Partnership is currently evaluating the impact of this guidance on its interim financial statements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During March 2020, the FASB issued ASU 2020-04, Facilitation of the Effects of Reference Rate Reform on Financial Reporting. ASU 2020-04 provides optional expedients and exceptions for applying generally accepted accounting principles (“GAAP”) to contracts, hedging relationships, and other transactions that reference LIBOR or another reference rate expected to be discontinued because of reference rate reform, if certain criteria are met. Entities may elect the optional expedients and exceptions included in ASU 2020-04 as of March 12, 2020 and through December 31, 2022. The Partnership is currently assessing the effect that electing the optional expedients and exceptions included in ASU 2020-04 would have on its results of operations, financial position and cash flows.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Management does not believe that any other recently issued, but not yet effective accounting pronouncements, if adopted, would have a material effect on the interim financial statements.</span></p> <p id="xdx_853_zXx96QYEN9bl" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:SignificantAccountingPoliciesTextBlock>
<us-gaap:BasisOfAccountingPolicyPolicyTextBlock contextRef="From2022-01-01to2022-06-30">
<p id="xdx_840_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zu1nDxZgfIll" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_867_zZEolKKO3l33">Basis of Presentation</span></i></b> — The interim balance sheets, statements of operations, statement of changes in partners’ equity and statements of cash flows of the Partnership at June 30, 2022 and 2021 and for the three and six months ended June 30, 2022 and 2021 are unaudited and have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information and pursuant to the rules and regulations of the SEC with respect to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. The unaudited interim financial statements furnished reflect all adjustments (consisting of normal recurring adjustments) which are, in the opinion of management, necessary for a fair statement of the results for the interim periods presented. The results reported in these interim financial statements should not necessarily be taken as indicative of results that may be expected for the entire year. These unaudited interim financial statements should be read in conjunction with the financial statements and notes contained in the Partnership’s annual report on Form 10-K, as filed with the SEC on March 31, 2022.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:BasisOfAccountingPolicyPolicyTextBlock>
<us-gaap:UseOfEstimates contextRef="From2022-01-01to2022-06-30">
<p id="xdx_840_eus-gaap--UseOfEstimates_zdtQ1y7H7yab" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_86A_zG276MWChmh5">Use of Estimates</span></i></b> — The preparation of interim financial statements in conformity with U.S. GAAP requires the General Partner and Investment Manager to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities as of the date of the interim financial statements and the reported amounts of revenue and expenses during the reporting period. Significant estimates primarily include the determination of allowances for doubtful lease, notes and loan accounts, depreciation and amortization, impairment losses, estimated useful lives, and residual values. Actual results could differ from those estimates.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:UseOfEstimates>
<us-gaap:CashAndCashEquivalentsPolicyTextBlock contextRef="From2022-01-01to2022-06-30">
<p id="xdx_84E_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zZ9cDN22iyK8" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_86C_z5QOpV4JGWth">Cash and Cash Equivalents</span></i></b> — The Partnership considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. Cash and cash equivalents consist of funds maintained in checking and money market accounts maintained at financial institutions.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Partnership’s cash and cash equivalents are held principally at one financial institution and at times may exceed federally insured limits. The Partnership has placed these funds in a full service commercial financial institution in order to minimize risk relating to exceeding insured limits.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:CashAndCashEquivalentsPolicyTextBlock>
<us-gaap:ConcentrationRiskCreditRisk contextRef="From2022-01-01to2022-06-30">
<p id="xdx_849_eus-gaap--ConcentrationRiskCreditRisk_z1xPDb2f04Nk" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_860_zhc5iXvkLE0h">Credit Risk</span></i></b> — In the normal course of business, the Partnership is exposed to credit risk. Credit risk is the risk that the Partnership’s counterparty to an agreement either has an inability or unwillingness to make contractually required payments. The Partnership expects concentrations of credit risk with respect to lessees to be dispersed across different industry segments and different regions of the world.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:ConcentrationRiskCreditRisk>
<us-gaap:RevenueRecognitionLeases contextRef="From2022-01-01to2022-06-30">
<p id="xdx_849_eus-gaap--RevenueRecognitionLeases_zWrG5246jUWh" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_86B_zZzBkC0koFZ7">Lease Classification and Revenue Recognition</span> </i></b>— The Partnership records revenue based upon the lease classification determined at the inception of the transaction and based upon the terms of the lease or when there are significant changes to the lease terms.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Partnership leases equipment to third parties and each such lease may be classified as either a finance lease or an operating lease. Initial direct costs are capitalized and amortized over the term of the related lease for a finance lease. For an operating lease, initial direct costs are included as a component of the cost of the equipment and depreciated.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For finance leases, the Partnership records, at lease inception, the total minimum lease payments receivable from the lessee, the estimated unguaranteed residual value of the equipment upon lease termination, the initial direct costs, if any, related to the lease and the related unearned income. Unearned income represents the difference between the sum of the minimum lease payments receivable plus the estimated unguaranteed residual value, minus the cost of the leased equipment. Unearned income is recognized as finance income over the term of the lease using the effective interest rate method.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For operating leases, rental income is recognized on the straight line basis over the lease term. Billed and uncollected operating lease receivables will be included in accounts receivable. Accounts receivable are stated at their estimated net realizable value. Rental income received in advance is the difference between the timing of the cash payments and the income recognized on the straight line basis.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The investment committee of the Investment Manager approves each new equipment lease, financing transaction, and lease acquisition. As part of this process it determines the unguaranteed residual value, if any, to be used once the acquisition has been approved. The factors considered in determining the unguaranteed residual value include, but are not limited to, the creditworthiness of the potential lessee, the type of equipment being considered, how the equipment is integrated into the potential lessees’ business, the length of the lease the industry in which the potential lessee operates and the secondary market value of the equipment. Unguaranteed residual values are reviewed for impairment in accordance with the Partnership’s policy relating to impairment review.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The residual value assumes, among other things, that the asset will be utilized normally in an open, unrestricted and stable market. Short-term fluctuations in the marketplace are disregarded, and it is assumed that there is no necessity either to dispose of a significant number of the assets, if held in quantity, simultaneously or to dispose of the asset quickly. The residual value is calculated using information from various external sources, such as trade publications, auction data, equipment dealers, wholesalers and industry experts, as well as inspection of the physical asset and other economic indicators.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:RevenueRecognitionLeases>
<us-gaap:PolicyLoansReceivablePolicy contextRef="From2022-01-01to2022-06-30">
<p id="xdx_84D_eus-gaap--PolicyLoansReceivablePolicy_zNj9XOC77Vjd" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_865_zVrNXNSKQ9l4">Collateralized Loans Receivable, Net</span> </i></b>— Collateralized loans receivable are reported in the financial statements as the outstanding principal balance net of any unamortized deferred fees, and premiums or discounts on purchased loans. Costs to originate loans, if any, are reported as other assets in the financial statements and amortized to expense over the estimated life of the loan. Income is recognized over the life of the note agreement. On certain collateralized loans receivable, specific payment terms were reached requiring prepayments which resulted in the recognition of unearned interest income. Unearned income, discounts and premiums, if any, are amortized to interest income in the statements of operations using the effective interest rate method. Collateralized loans receivable are generally placed in a non-accrual status when payments are more than 90 days past due and all unpaid accrued interest is reversed. Additionally, the Investment Manager periodically reviews the creditworthiness of companies with payments outstanding less than 90 days. Based upon the Investment Manager’s judgment, accounts may be placed in a non-accrual status. Accounts on a non-accrual status are only returned to an accrual status when the account has been brought current and the Partnership believes recovery of the remaining unpaid receivable is probable. Revenue on non-accrual accounts is recognized only when cash has been received.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:PolicyLoansReceivablePolicy>
<us-gaap:FinanceLoansAndLeasesReceivablePolicy contextRef="From2022-01-01to2022-06-30">
<p id="xdx_84B_eus-gaap--FinanceLoansAndLeasesReceivablePolicy_zYGsjY1lZdE9" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_86B_zwX6jDSrLxAd">Finance Lease Receivables and Allowance for Loan and Lease Accounts</span></i></b> — In the normal course of business, the Partnership provides credit or financing to its customers, performs credit evaluations of these customers, and maintains reserves for potential credit losses. These credit or financing transactions are normally collateralized by the equipment being financed. In determining the amount of allowance for doubtful lease, notes and loan accounts, the Investment Manager considers historical credit losses, the past due status of receivables, payment history, and other customer-specific information, including the value of the collateral. The past due status of a receivable is based on its contractual terms. Expected credit losses are recorded as an allowance for doubtful lease, notes and loan accounts. Receivables are written off when the Investment Manager determines they are uncollectible. At June 30, 2022, an allowance for doubtful lease, notes and loan accounts is not provided since, in the opinion of the Investment Manager, all accounts recorded were deemed collectible. At December 31, 2021, an impairment was determined to exist for other assets and an impairment loss was recorded. There is a provision for loan and lease losses of $<span id="xdx_907_eus-gaap--ProvisionForLoanAndLeaseLosses_c20210101__20211231_zReUJMLGaH5h" title="Provision for loan and lease losses">443,605</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:FinanceLoansAndLeasesReceivablePolicy>
<us-gaap:ProvisionForLoanAndLeaseLosses contextRef="From2021-01-012021-12-31" decimals="0" unitRef="USD"> 443605 </us-gaap:ProvisionForLoanAndLeaseLosses>
<us-gaap:ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock contextRef="From2022-01-01to2022-06-30">
<p id="xdx_844_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_zuC3rI205rN8" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_865_zOtbc4wnsAe2">Long-lived Asset Impairments</span></i></b> — The Partnership assesses the impairment of long-lived assets with determinable useful lives whenever events or changes in business circumstances indicate that the carrying amount of an asset may not be recoverable (a triggering event). When such events occur, management determines whether there has been impairment by comparing the anticipated undiscounted net future cash flows to the related asset’s carrying value. If impairment exists, the asset is written down to its estimated carrying value. There was no evidence of a triggering event for the three and six months ended June 30, 2022 and for the year ended December 31, 2021.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock>
<us-gaap:IncomeTaxPolicyTextBlock contextRef="From2022-01-01to2022-06-30">
<p id="xdx_844_eus-gaap--IncomeTaxPolicyTextBlock_z8xHxycop2va" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_862_zOh4jRbU6jbi">Income Taxes</span></i></b> — As a partnership, no provision for income taxes is recorded since the liability for such taxes is the responsibility of each of the Partners rather than the Partnership. The Partnership’s income tax returns are subject to examination by the federal and state taxing authorities, and changes, if any, could adjust the individual income tax of the Partners.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Partnership is subject to the Bipartisan Budget Act of 2015 (“BBA”), which, among other requirements, stipulates that any tax liability incurred based on an IRS tax examination will become due by the Partnership versus the partners of the Partnership. The Partnership, at its discretion, will be able to seek repayment from its partners or treat as a distribution of the individual partners’ account to satisfy this obligation. The Partnership will treat any liability incurred as a deduction to equity. As of June 30, 2022, there were no expected liabilities to be incurred under the BBA.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Partnership has adopted the provisions of Financial Accounting Standards Board’s (“FASB”) Topic 740, <i>Accounting for Uncertainty in Income Taxes. </i>This accounting guidance prescribes recognition thresholds that must be met before a tax position is recognized in the interim financial statements and provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. Additionally, an entity may only recognize or continue to recognize tax positions that meet a “more likely than not” threshold. The Partnership has evaluated its entity level tax positions for the years ended December 31, 2021 and 2020, and does not expect any material adjustments to be made. The tax years 2021, 2020 and 2019 remain open to examination by the major taxing jurisdictions to which the Partnership is subject.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:IncomeTaxPolicyTextBlock>
<us-gaap:EarningsPerSharePolicyTextBlock contextRef="From2022-01-01to2022-06-30">
<p id="xdx_849_eus-gaap--EarningsPerSharePolicyTextBlock_zLn9EOC8po57" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_868_zBYMuWi4TwPg">Per Share Data</span></i></b> — Net income or loss attributable to Limited Partners per weighted average number of limited partnership interests outstanding is calculated as follows; the net income or loss allocable to the Limited Partners divided by the weighted average number of limited partnership interests outstanding during the period.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:EarningsPerSharePolicyTextBlock>
<us-gaap:ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock contextRef="From2022-01-01to2022-06-30">
<p id="xdx_842_eus-gaap--ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_zNeIM2TUehB5" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_86B_zYxDg1I3H32h">Foreign Currency Transactions</span></i></b> — The Partnership has designated the United States of America dollar as the functional currency for the Partnership’s investments denominated in foreign currencies. Accordingly, certain assets and liabilities are translated at either the reporting period exchange rates or the historical exchange rates, revenues and expenses are translated at the average rate of exchange for the period, and all transaction gains or losses are reflected in the statements of operations.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock>
<us-gaap:DepreciationDepletionAndAmortizationPolicyTextBlock contextRef="From2022-01-01to2022-06-30">
<p id="xdx_84B_eus-gaap--DepreciationDepletionAndAmortizationPolicyTextBlock_zdgp7HsXdoB1" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_86E_zs0GBhqgKCxc">Depreciation</span> </i></b>— The Partnership records depreciation expense on equipment when the lease is classified as an operating lease. In order to calculate depreciation, the Partnership first determines the depreciable equipment cost, which is the cost less the estimated residual value. The estimated residual value is the Partnership’s estimate of the value of the equipment at lease termination. Depreciation expense is recorded by applying the straight-line method of depreciation to the depreciable equipment cost over the lease term.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:DepreciationDepletionAndAmortizationPolicyTextBlock>
<us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock contextRef="From2022-01-01to2022-06-30">
<p id="xdx_849_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zuWEScdePfZc" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_86E_zkXLsTxtv2W6">Recent Accounting Pronouncements</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In June 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (“ASU 2016-13”), which requires credit losses on most financial assets measured at amortized cost and certain other instruments to be measured using an expected credit loss model (referred to as the current expected credit loss (CECL) model). Under this model, entities will estimate credit losses over the entire contractual term of the instrument from the date of initial recognition of that instrument. Current US GAAP is based on an incurred loss model that delays recognition of credit losses until it is probable the loss has been incurred. Accordingly, it is anticipated that credit losses will be recognized earlier under the CECL model than under the incurred loss model. ASU 2016-13 was to be effective for fiscal periods beginning after December 15, 2019 and must be adopted as a cumulative effect adjustment to retained earnings. In July 2019, the FASB decided to add a project to its technical agenda to propose staggered effective dates for certain accounting standards, including ASU 2016-13. The FASB has approved an approach that ASU 2016-13 will be effective for Public Business Entities that are SEC filers, excluding smaller reporting companies such as the Partnership, for fiscal years beginning after December 15, 2019 and interim periods within those fiscal years. For all other entities, including smaller reporting companies like the Partnership, ASU 2016-13 will be effective for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. For all entities, early adoption will continue to be permitted; that is, early adoption is allowed for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years (that is, effective January 1, 2019, for calendar-year-end companies). On November 15, 2019, the FASB delayed the effective date of FASB ASC Topic 326 for certain small public companies and other private companies. As amended, the effective date of ASC Topic 326 was delayed until fiscal years beginning after December 15, 2022 for SEC filers that are eligible to be smaller reporting companies under the SEC’s definition, as well as private companies and not-for-profit entities. Nothing in this staff interpretation 3 should be read to accelerate or delay the effective dates of the standard as modified by the FASB. The Partnership is currently evaluating the impact of this guidance on its interim financial statements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During March 2020, the FASB issued ASU 2020-04, Facilitation of the Effects of Reference Rate Reform on Financial Reporting. ASU 2020-04 provides optional expedients and exceptions for applying generally accepted accounting principles (“GAAP”) to contracts, hedging relationships, and other transactions that reference LIBOR or another reference rate expected to be discontinued because of reference rate reform, if certain criteria are met. Entities may elect the optional expedients and exceptions included in ASU 2020-04 as of March 12, 2020 and through December 31, 2022. The Partnership is currently assessing the effect that electing the optional expedients and exceptions included in ASU 2020-04 would have on its results of operations, financial position and cash flows.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Management does not believe that any other recently issued, but not yet effective accounting pronouncements, if adopted, would have a material effect on the interim financial statements.</span></p>
</us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock>
<us-gaap:RelatedPartyTransactionsDisclosureTextBlock contextRef="From2022-01-01to2022-06-30">
<p id="xdx_802_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_zdzwSCbd1bta" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>3. <span id="xdx_825_zukqOiaTWQyf">Related Party Transactions</span>.</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The General Partner is responsible for the operations of the Partnership and the Investment Manager makes all investment decisions and manages the investment portfolio of the Partnership. The Partnership reimburses the General Partner for actual incurred organizational and offering costs not to exceed <span id="xdx_903_ecustom--PercentageOfOrganizationalAndOfferingCost_iI_pid_dp_uPure_c20220630_zvXppBoCEst" title="Percentage of organizational and offering cost">1.5</span>% of all capital contributions received by the Partnership. Because organizational and offering expenses will be paid, as and to the extent they are incurred, organizational and offering expenses may be drawn disproportionately to the gross proceeds of each closing. The Offering Period concluded on March 31, 2019 with the Partnership receiving $<span id="xdx_909_eus-gaap--PartnersCapitalAccountContributions_pp0p0_c20220101__20220630__srt--TitleOfIndividualAxis__custom--InvestmentManagerMember_z9n9aYHYQGkk" title="Partner capital contributions">24,718,035</span> in total capital contributions and as a result, organizational and offering expenses were limited to $<span id="xdx_90E_eus-gaap--DeferredOfferingCosts_iI_c20220630_zzecgr7FaRZ1" title="Offering expenses">370,770</span> or <span id="xdx_908_ecustom--PercentageOfOrganizationalAndOfferingCost_iI_pid_dp_uPure_c20220630_zZD6wAjgNZpc" title="Percentage of organizational and offering cost">1.5</span>% of total equity raised. The Partnership paid the General Partner an allowance for organizational and offering expenses totaling $<span id="xdx_90C_eus-gaap--GeneralPartnersOfferingCosts_iI_pp0p0_c20220630_zR8BjyB7EeP8" title="General partners offering expenses">926,374</span>, and as a result, the General Partner and/or its Investment Manager were required to reimburse the Partnership organizational and offering expenses of $<span id="xdx_909_ecustom--RepaymentOfPartnersOfferingExpenses_c20220101__20220630__srt--TitleOfIndividualAxis__custom--InvestmentManagerMember_zfIlMEmFCZrh" title="Repayment of partners offering expenses">555,604</span>. At June 30, 2022 and 2021, the Partnership has a due from its Investment Manager balance of $<span id="xdx_90A_eus-gaap--OtherPartnersCapital_iI_pp0p0_c20220630__srt--TitleOfIndividualAxis__custom--InvestmentManagerMember_ziCMaOWQImy" title="Partners balance capital">320,176</span> and $<span id="xdx_90B_eus-gaap--OtherPartnersCapital_iI_pp0p0_c20210630__srt--TitleOfIndividualAxis__custom--InvestmentManagerMember_z7xGw33fpAAf" title="Partners balance capital">387,345</span>, respectively which is included in Other Assets in the balance sheets. The General Partner also has a promotional interest in the Partnership equal to <span id="xdx_901_ecustom--PercentageOfDistributedCash_iI_pid_dp_uPure_c20220630_zJGmUhzbLbn3" title="Percentage of distributed cash">20</span>% of all distributed distributable cash, after the Partnership has provided an <span id="xdx_904_ecustom--PercentageOfCapitalContributions_iI_pid_dp_uPure_c20220630_zThwufEArEB3" title="Percentage of capital contributions">8</span>% cumulative return, compounded annually, to the Limited Partners on their capital contributions. The General Partner has a <span id="xdx_90E_ecustom--PercentageOfInterestInProfitLossesAndDistributionsOfPartnership_iI_pid_dp_uPure_c20220630_z1s4YbbyvOil" title="Percentage of interest in profit, losses and distributions of partnership">1</span>% interest in the profits, losses and distributions of the Partnership. The General Partner will initially receive <span id="xdx_90B_ecustom--PercentageOfAllDistributedDistributableCash_iI_dp_uPure_c20220630_zdIZpPYBJTDc" title="Percentage of all distributed distributable cash"><span id="xdx_900_ecustom--PercentageOfAllDistributedDistributableCash_iI_dp_uPure_c20210630_zYuAFfQ6YzJe" title="Percentage of all distributed distributable cash">1</span></span>% of all distributed distributable cash, which was accrued at June 30, 2022 and 2021.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90D_ecustom--DescriptionOfManagementFee_c20220101__20220630__srt--TitleOfIndividualAxis__custom--InvestmentManagerMember_zkf6LGRTG74j" title="Description of management fee">The Partnership pays the Investment Manager during the Offering Period, Operating Period and the Liquidation Period a management fee equal to the greater of, (i) <span id="xdx_90A_ecustom--ManagementFeeEqualToPercentageOfPerAnnumOfAggregateOfferingProceeds_dp_uPure_c20220101__20220630__srt--TitleOfIndividualAxis__custom--InvestmentManagerMember_zI6FVoZFke6d" title="Management fee equal to percentage of per annum of the aggregate offering proceeds">2.5</span>% per annum of the aggregate offering proceeds, payable monthly in advance or (ii) $<span id="xdx_908_ecustom--ManagementFeePerMonthValue_pp0p0_c20220101__20220630__srt--TitleOfIndividualAxis__custom--InvestmentManagerMember_zeZMR8IKb7O4" title="Management fee per month, value">62,500</span> per month.</span> For the three months ended June 30, 2022 and 2021, the Partnership paid $<span id="xdx_90F_eus-gaap--ManagementFeeExpense_pp0p0_c20220401__20220630__srt--TitleOfIndividualAxis__custom--InvestmentManagerMember_zXms2E410Ook" title="Management fee expense"><span id="xdx_905_eus-gaap--ManagementFeeExpense_pp0p0_c20210401__20210630__srt--TitleOfIndividualAxis__custom--InvestmentManagerMember_zub88a9Xoeo4" title="Management fee expense">187,500</span></span> in management fee expense to the Investment Manager. For the six months ended June 30, 2022 and 2021, the Partnership paid $<span id="xdx_90C_eus-gaap--ManagementFeeExpense_pp0p0_c20220101__20220630__srt--TitleOfIndividualAxis__custom--InvestmentManagerMember_zCXT2bpwVOb8" title="Management fee expense"><span id="xdx_903_eus-gaap--ManagementFeeExpense_pp0p0_c20210101__20210630__srt--TitleOfIndividualAxis__custom--InvestmentManagerMember_zpsAcIMkP7a2" title="Management fee expense">375,000</span></span> in management fee expense to the Investment Manager.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Partnership pays the Investment Manager during the Operating Period a structuring fee in an amount equal to <span id="xdx_906_ecustom--StructuringFeeAmountPercentage_uPure_c20220101__20220630__srt--TitleOfIndividualAxis__custom--InvestmentManagerMember_z0nNIFjdxI3" title="Structuring fee amount percentage">1.5%</span> of each cash investment made, including reinvestments, payable on the date each such investment is made. For the three months ended June 30, 2022 and 2021, the Partnership accrued $<span id="xdx_900_eus-gaap--PaymentForAdministrativeFees_pp0p0_c20220401__20220630__srt--TitleOfIndividualAxis__custom--InvestmentManagerMember_z39OsLa4kpY1" title="Payment for administrative fees">0</span> and $<span id="xdx_907_eus-gaap--PaymentForAdministrativeFees_pp0p0_c20210401__20210630__srt--TitleOfIndividualAxis__custom--InvestmentManagerMember_zW599wM4zUeb" title="Payment for administrative fees">52,479</span>, respectively, of structuring fees to the Investment Manager. For the six months ended June 30, 2022 and 2021, the Partnership accrued $<span id="xdx_906_eus-gaap--PaymentForAdministrativeFees_pp0p0_c20220101__20220630__srt--TitleOfIndividualAxis__custom--InvestmentManagerMember_zHXtCCZbjVla" title="Payment for administrative fees">4,376</span> and $<span id="xdx_90D_eus-gaap--PaymentForAdministrativeFees_pp0p0_c20210101__20210630__srt--TitleOfIndividualAxis__custom--InvestmentManagerMember_zEm34kntV0Y2" title="Payment for administrative fees">97,003</span>, respectively, of structuring fees to the Investment Manager.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:RelatedPartyTransactionsDisclosureTextBlock>
<ALIF:PercentageOfOrganizationalAndOfferingCost contextRef="AsOf2022-06-30" decimals="INF" unitRef="Pure"> 0.015 </ALIF:PercentageOfOrganizationalAndOfferingCost>
<us-gaap:PartnersCapitalAccountContributions contextRef="From2022-01-012022-06-30_custom_InvestmentManagerMember" decimals="0" unitRef="USD"> 24718035 </us-gaap:PartnersCapitalAccountContributions>
<us-gaap:DeferredOfferingCosts contextRef="AsOf2022-06-30" decimals="0" unitRef="USD"> 370770 </us-gaap:DeferredOfferingCosts>
<ALIF:PercentageOfOrganizationalAndOfferingCost contextRef="AsOf2022-06-30" decimals="INF" unitRef="Pure"> 0.015 </ALIF:PercentageOfOrganizationalAndOfferingCost>
<us-gaap:GeneralPartnersOfferingCosts contextRef="AsOf2022-06-30" decimals="0" unitRef="USD"> 926374 </us-gaap:GeneralPartnersOfferingCosts>
<ALIF:RepaymentOfPartnersOfferingExpenses contextRef="From2022-01-012022-06-30_custom_InvestmentManagerMember" decimals="0" unitRef="USD"> 555604 </ALIF:RepaymentOfPartnersOfferingExpenses>
<us-gaap:OtherPartnersCapital contextRef="AsOf2022-06-30_custom_InvestmentManagerMember" decimals="0" unitRef="USD"> 320176 </us-gaap:OtherPartnersCapital>
<us-gaap:OtherPartnersCapital contextRef="AsOf2021-06-30_custom_InvestmentManagerMember" decimals="0" unitRef="USD"> 387345 </us-gaap:OtherPartnersCapital>
<ALIF:PercentageOfDistributedCash contextRef="AsOf2022-06-30" decimals="INF" unitRef="Pure"> 0.20 </ALIF:PercentageOfDistributedCash>
<ALIF:PercentageOfCapitalContributions contextRef="AsOf2022-06-30" decimals="INF" unitRef="Pure"> 0.08 </ALIF:PercentageOfCapitalContributions>
<ALIF:PercentageOfInterestInProfitLossesAndDistributionsOfPartnership contextRef="AsOf2022-06-30" decimals="INF" unitRef="Pure"> 0.01 </ALIF:PercentageOfInterestInProfitLossesAndDistributionsOfPartnership>
<ALIF:PercentageOfAllDistributedDistributableCash contextRef="AsOf2022-06-30" decimals="INF" unitRef="Pure"> 0.01 </ALIF:PercentageOfAllDistributedDistributableCash>
<ALIF:PercentageOfAllDistributedDistributableCash contextRef="AsOf2021-06-30" decimals="INF" unitRef="Pure"> 0.01 </ALIF:PercentageOfAllDistributedDistributableCash>
<ALIF:DescriptionOfManagementFee contextRef="From2022-01-012022-06-30_custom_InvestmentManagerMember"> The Partnership pays the Investment Manager during the Offering Period, Operating Period and the Liquidation Period a management fee equal to the greater of, (i) 2.5% per annum of the aggregate offering proceeds, payable monthly in advance or (ii) $62,500 per month. </ALIF:DescriptionOfManagementFee>
<ALIF:ManagementFeeEqualToPercentageOfPerAnnumOfAggregateOfferingProceeds contextRef="From2022-01-012022-06-30_custom_InvestmentManagerMember" decimals="INF" unitRef="Pure"> 0.025 </ALIF:ManagementFeeEqualToPercentageOfPerAnnumOfAggregateOfferingProceeds>
<ALIF:ManagementFeePerMonthValue contextRef="From2022-01-012022-06-30_custom_InvestmentManagerMember" decimals="0" unitRef="USD"> 62500 </ALIF:ManagementFeePerMonthValue>
<us-gaap:ManagementFeeExpense contextRef="From2022-04-012022-06-30_custom_InvestmentManagerMember" decimals="0" unitRef="USD"> 187500 </us-gaap:ManagementFeeExpense>
<us-gaap:ManagementFeeExpense contextRef="From2021-04-012021-06-30_custom_InvestmentManagerMember" decimals="0" unitRef="USD"> 187500 </us-gaap:ManagementFeeExpense>
<us-gaap:ManagementFeeExpense contextRef="From2022-01-012022-06-30_custom_InvestmentManagerMember" decimals="0" unitRef="USD"> 375000 </us-gaap:ManagementFeeExpense>
<us-gaap:ManagementFeeExpense contextRef="From2021-01-012021-06-30_custom_InvestmentManagerMember" decimals="0" unitRef="USD"> 375000 </us-gaap:ManagementFeeExpense>
<ALIF:StructuringFeeAmountPercentage contextRef="From2022-01-012022-06-30_custom_InvestmentManagerMember" decimals="INF" unitRef="Pure"> 0.015 </ALIF:StructuringFeeAmountPercentage>
<us-gaap:PaymentForAdministrativeFees contextRef="From2022-04-012022-06-30_custom_InvestmentManagerMember" decimals="0" unitRef="USD"> 0 </us-gaap:PaymentForAdministrativeFees>
<us-gaap:PaymentForAdministrativeFees contextRef="From2021-04-012021-06-30_custom_InvestmentManagerMember" decimals="0" unitRef="USD"> 52479 </us-gaap:PaymentForAdministrativeFees>
<us-gaap:PaymentForAdministrativeFees contextRef="From2022-01-012022-06-30_custom_InvestmentManagerMember" decimals="0" unitRef="USD"> 4376 </us-gaap:PaymentForAdministrativeFees>
<us-gaap:PaymentForAdministrativeFees contextRef="From2021-01-012021-06-30_custom_InvestmentManagerMember" decimals="0" unitRef="USD"> 97003 </us-gaap:PaymentForAdministrativeFees>
<us-gaap:LesseeFinanceLeasesTextBlock contextRef="From2022-01-01to2022-06-30">
<p id="xdx_80F_eus-gaap--LesseeFinanceLeasesTextBlock_z0atO0A5tzi2" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>4. <span id="xdx_824_zw1XDCYZ95N1">Investments in Finance Leases</span>.</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_899_ecustom--ScheduleOfNetInvestmentsInFinanceLeasesTableTextBlock_z0I54lxhx1w" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At June 30, 2022 and December 31, 2021, net investments in finance leases consisted of the following:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span id="xdx_8B3_z0ytCe78wnBa" style="display: none">Schedule of Net Investments in Finance Leases</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_496_20220630_z4n99iipiqp7" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">June 30, 2022</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_496_20211231_zESSkBLlpzF4" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2021</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">(unaudited)</td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr id="xdx_40C_eus-gaap--DirectFinancingLeaseLeaseReceivable_iI_maDFLNIzQxl_zwCcuVifQQpe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: left">Minimum rents receivable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">14,071,019</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">19,912,015</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--DirectFinancingLeaseUnguaranteedResidualAsset_iI_maDFLNIzQxl_zHNTKR4CCIk8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Estimated unguaranteed residual value</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0459">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">71,616</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--DirectFinancingLeaseDeferredSellingProfit_iNI_di_msDFLNIzQxl_z9Q14zZrHHw7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Unearned income</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,530,833</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,234,627</td><td style="text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--DirectFinancingLeaseNetInvestmentInLease_iTI_mtDFLNIzQxl_zyEJY8a0H9Dj" style="vertical-align: bottom; background-color: White"> <td>Total</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">12,540,186</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">17,749,004</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_8A3_zBQ0zRjHahFd" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p>
</us-gaap:LesseeFinanceLeasesTextBlock>
<ALIF:ScheduleOfNetInvestmentsInFinanceLeasesTableTextBlock contextRef="From2022-01-01to2022-06-30">
<p id="xdx_899_ecustom--ScheduleOfNetInvestmentsInFinanceLeasesTableTextBlock_z0I54lxhx1w" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At June 30, 2022 and December 31, 2021, net investments in finance leases consisted of the following:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span id="xdx_8B3_z0ytCe78wnBa" style="display: none">Schedule of Net Investments in Finance Leases</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_496_20220630_z4n99iipiqp7" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">June 30, 2022</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_496_20211231_zESSkBLlpzF4" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2021</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">(unaudited)</td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr id="xdx_40C_eus-gaap--DirectFinancingLeaseLeaseReceivable_iI_maDFLNIzQxl_zwCcuVifQQpe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: left">Minimum rents receivable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">14,071,019</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">19,912,015</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--DirectFinancingLeaseUnguaranteedResidualAsset_iI_maDFLNIzQxl_zHNTKR4CCIk8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Estimated unguaranteed residual value</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0459">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">71,616</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--DirectFinancingLeaseDeferredSellingProfit_iNI_di_msDFLNIzQxl_z9Q14zZrHHw7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Unearned income</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,530,833</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,234,627</td><td style="text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--DirectFinancingLeaseNetInvestmentInLease_iTI_mtDFLNIzQxl_zyEJY8a0H9Dj" style="vertical-align: bottom; background-color: White"> <td>Total</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">12,540,186</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">17,749,004</td><td style="text-align: left"> </td></tr> </table>
</ALIF:ScheduleOfNetInvestmentsInFinanceLeasesTableTextBlock>
<us-gaap:DirectFinancingLeaseLeaseReceivable contextRef="AsOf2022-06-30" decimals="0" unitRef="USD"> 14071019 </us-gaap:DirectFinancingLeaseLeaseReceivable>
<us-gaap:DirectFinancingLeaseLeaseReceivable contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 19912015 </us-gaap:DirectFinancingLeaseLeaseReceivable>
<us-gaap:DirectFinancingLeaseUnguaranteedResidualAsset contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 71616 </us-gaap:DirectFinancingLeaseUnguaranteedResidualAsset>
<us-gaap:DirectFinancingLeaseDeferredSellingProfit contextRef="AsOf2022-06-30" decimals="0" unitRef="USD"> 1530833 </us-gaap:DirectFinancingLeaseDeferredSellingProfit>
<us-gaap:DirectFinancingLeaseDeferredSellingProfit contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 2234627 </us-gaap:DirectFinancingLeaseDeferredSellingProfit>
<us-gaap:DirectFinancingLeaseNetInvestmentInLease contextRef="AsOf2022-06-30" decimals="0" unitRef="USD"> 12540186 </us-gaap:DirectFinancingLeaseNetInvestmentInLease>
<us-gaap:DirectFinancingLeaseNetInvestmentInLease contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 17749004 </us-gaap:DirectFinancingLeaseNetInvestmentInLease>
<us-gaap:LoansNotesTradeAndOtherReceivablesDisclosureTextBlock contextRef="From2022-01-01to2022-06-30">
<p id="xdx_804_eus-gaap--LoansNotesTradeAndOtherReceivablesDisclosureTextBlock_zZ6meFzqXeu5" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>5. <span id="xdx_821_zTUztW3GelD3">Collateralized Loans Receivable</span>.</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_893_eus-gaap--ScheduleOfMaturitiesOfLongTermDebtTableTextBlock_zRQXwDdXyxDe" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Partnership has no allowance for loan losses or nonperforming loans at June 30, 2022 and December 31, 2021. The future principal maturities of the Partnership’s performing collateralized loans receivable at June 30, 2022 are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: center"><span id="xdx_8BF_zBafiDpfpx7b" style="display: none">Schedule of Future Principal Maturities</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; text-align: left; font-weight: bold">As of June 30, (unaudited)</td><td> </td> <td colspan="2" id="xdx_49E_20220630_z18TvGjsRAt6"> </td><td> </td></tr> <tr id="xdx_40C_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_maLTDzTs1_zgR6Z8yi4y58" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 78%; text-align: left">2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">257,339</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_iI_pp0p0_maLTDzTs1_z3qPe1rIVba1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">152,314</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree_iI_pp0p0_maLTDzTs1_zt3InNLCh3Rc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">32,399</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour_iI_pp0p0_maLTDzTs1_z7uocQ2251U6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0478">—</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive_iI_pp0p0_maLTDzTs1_z1Vy78Ofnjw5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0480">—</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive_iI_pp0p0_maLTDzTs1_zU21ndsYv102" style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Thereafter</span></td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0482">—</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--LongTermDebt_iTI_pp0p0_mtLTDzTs1_zN1vWEyKESj7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total</span></td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">442,052</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_8A2_zewEvQdgQKI5" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:LoansNotesTradeAndOtherReceivablesDisclosureTextBlock>
<us-gaap:ScheduleOfMaturitiesOfLongTermDebtTableTextBlock contextRef="From2022-01-01to2022-06-30">
<p id="xdx_893_eus-gaap--ScheduleOfMaturitiesOfLongTermDebtTableTextBlock_zRQXwDdXyxDe" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Partnership has no allowance for loan losses or nonperforming loans at June 30, 2022 and December 31, 2021. The future principal maturities of the Partnership’s performing collateralized loans receivable at June 30, 2022 are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: center"><span id="xdx_8BF_zBafiDpfpx7b" style="display: none">Schedule of Future Principal Maturities</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; text-align: left; font-weight: bold">As of June 30, (unaudited)</td><td> </td> <td colspan="2" id="xdx_49E_20220630_z18TvGjsRAt6"> </td><td> </td></tr> <tr id="xdx_40C_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_maLTDzTs1_zgR6Z8yi4y58" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 78%; text-align: left">2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">257,339</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_iI_pp0p0_maLTDzTs1_z3qPe1rIVba1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">152,314</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree_iI_pp0p0_maLTDzTs1_zt3InNLCh3Rc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">32,399</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour_iI_pp0p0_maLTDzTs1_z7uocQ2251U6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0478">—</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive_iI_pp0p0_maLTDzTs1_z1Vy78Ofnjw5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0480">—</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive_iI_pp0p0_maLTDzTs1_zU21ndsYv102" style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Thereafter</span></td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0482">—</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--LongTermDebt_iTI_pp0p0_mtLTDzTs1_zN1vWEyKESj7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total</span></td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">442,052</td><td style="text-align: left"> </td></tr> </table>
</us-gaap:ScheduleOfMaturitiesOfLongTermDebtTableTextBlock>
<us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths contextRef="AsOf2022-06-30" decimals="0" unitRef="USD"> 257339 </us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths>
<us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo contextRef="AsOf2022-06-30" decimals="0" unitRef="USD"> 152314 </us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo>
<us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree contextRef="AsOf2022-06-30" decimals="0" unitRef="USD"> 32399 </us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree>
<us-gaap:LongTermDebt contextRef="AsOf2022-06-30" decimals="0" unitRef="USD"> 442052 </us-gaap:LongTermDebt>
<us-gaap:OtherAssetsDisclosureTextBlock contextRef="From2022-01-01to2022-06-30">
<p id="xdx_808_eus-gaap--OtherAssetsDisclosureTextBlock_zmtRqKyh31Bg" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>6. <span id="xdx_821_zjeHXlAZxBUg">Other Assets</span>.</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of June 30, 2022, other assets of $<span id="xdx_900_eus-gaap--OtherAssets_iI_c20220630_zrcaBiMMlLT2" title="Other assets">6,381,566</span> primarily consists of equipment that is off lease and currently being remarketed for release/sale and is primarily made up of $<span id="xdx_907_eus-gaap--OtherAssets_iI_pp0p0_c20220630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--InfrastructureEquipmentMember_zkm5RaEJzrYd" title="Other assets">3,122,297</span> related to infrastructure equipment, $<span id="xdx_902_eus-gaap--OtherAssets_iI_pp0p0_c20220630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--FishProcessingEquipmentMember_z1b4ZbVodLa8" title="Other assets">400,000</span> related to fish processing equipment, $<span id="xdx_90E_eus-gaap--OtherAssets_iI_c20220630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--TruckMember_zylYIBlWI4Wl" title="Other assets">771,693</span> related to specialty trucks, $<span id="xdx_905_eus-gaap--OtherAssets_iI_c20220630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--RailroadTransportationEquipmentMember_zO4yhAvyFNe" title="Other assets">459,006</span> related to railcar movers and $<span id="xdx_902_eus-gaap--OtherAssets_iI_c20220630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--MachineryAndEquipmentMember_zVWXbcCjQdoi" title="Other assets">1,287,278</span> related to furniture, kitchen equipment and vehicles. As of December 31, 2021, other assets of $<span id="xdx_903_eus-gaap--OtherAssets_iI_pp0p0_c20211231_zUYXyNA98AX7" title="Other assets">5,797,559</span> primarily consists of equipment that is off lease and currently being remarketed for release/sale and is primarily made up of $<span id="xdx_907_eus-gaap--OtherAssets_iI_pp0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--InfrastructureEquipmentMember_zGJpTxFkjX8e" title="Other assets">3,122,297</span> related to infrastructure equipment, $<span id="xdx_90E_eus-gaap--OtherAssets_iI_pp0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--FishProcessingEquipmentMember_zzVISl425o69" title="Other assets">400,000</span> related to fish processing equipment, and $<span id="xdx_901_eus-gaap--OtherAssets_iI_pp0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--TruckMember_zafyl0pm69nj" title="Other assets">1,865,118</span> related to specialty trucks.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:OtherAssetsDisclosureTextBlock>
<us-gaap:OtherAssets contextRef="AsOf2022-06-30" decimals="0" unitRef="USD"> 6381566 </us-gaap:OtherAssets>
<us-gaap:OtherAssets contextRef="AsOf2022-06-30_custom_InfrastructureEquipmentMember" decimals="0" unitRef="USD"> 3122297 </us-gaap:OtherAssets>
<us-gaap:OtherAssets contextRef="AsOf2022-06-30_custom_FishProcessingEquipmentMember" decimals="0" unitRef="USD"> 400000 </us-gaap:OtherAssets>
<us-gaap:OtherAssets contextRef="AsOf2022-06-30_custom_TruckMember" decimals="0" unitRef="USD"> 771693 </us-gaap:OtherAssets>
<us-gaap:OtherAssets contextRef="AsOf2022-06-30_us-gaap_RailroadTransportationEquipmentMember" decimals="0" unitRef="USD"> 459006 </us-gaap:OtherAssets>
<us-gaap:OtherAssets contextRef="AsOf2022-06-30_us-gaap_MachineryAndEquipmentMember" decimals="0" unitRef="USD"> 1287278 </us-gaap:OtherAssets>
<us-gaap:OtherAssets contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 5797559 </us-gaap:OtherAssets>
<us-gaap:OtherAssets contextRef="AsOf2021-12-31_custom_InfrastructureEquipmentMember" decimals="0" unitRef="USD"> 3122297 </us-gaap:OtherAssets>
<us-gaap:OtherAssets contextRef="AsOf2021-12-31_custom_FishProcessingEquipmentMember" decimals="0" unitRef="USD"> 400000 </us-gaap:OtherAssets>
<us-gaap:OtherAssets contextRef="AsOf2021-12-31_custom_TruckMember" decimals="0" unitRef="USD"> 1865118 </us-gaap:OtherAssets>
<us-gaap:DebtDisclosureTextBlock contextRef="From2022-01-01to2022-06-30">
<p id="xdx_80E_eus-gaap--DebtDisclosureTextBlock_zPBiYkBfvKe" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>7. <span id="xdx_827_z2YhlQAn2LX3">Loan Payable</span>.</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On October 18, 2019, the Partnership entered into a loan and security agreement with a third party lender for a $<span id="xdx_901_eus-gaap--LineOfCreditFacilityMaximumBorrowingCapacity_iI_pp0p0_c20191018__us-gaap--TypeOfArrangementAxis__custom--LoanAndSecurityAgreementMember_zP0rlur9Arsa" title="Line of credit maximum borrowing capacity">25,000,000</span> loan facility (of which $<span id="xdx_907_eus-gaap--LineOfCreditFacilityMaximumBorrowingCapacity_iI_pp0p0_c20191018__us-gaap--DebtInstrumentAxis__custom--TermLoanMember__us-gaap--TypeOfArrangementAxis__custom--LoanAndSecurityAgreementMember_z7ZxDwmxoWh7" title="Line of credit maximum borrowing capacity">20,000,000</span> is a Term Loan and $<span id="xdx_900_eus-gaap--LineOfCreditFacilityMaximumBorrowingCapacity_iI_pp0p0_c20191018__us-gaap--CreditFacilityAxis__us-gaap--RevolvingCreditFacilityMember__us-gaap--TypeOfArrangementAxis__custom--LoanAndSecurityAgreementMember_zioLQxcokgp7" title="Line of credit maximum borrowing capacity">5,000,000</span> is a Revolving Loan) with a maturity date of <span id="xdx_905_eus-gaap--DebtInstrumentMaturityDate_dd_c20191017__20191018__us-gaap--TypeOfArrangementAxis__custom--LoanAndSecurityAgreementMember_zzgBPUcowXSi" title="Maturity date">October 18, 2022</span>. In December 2021, the loan and security agreement was amended primarily by amending the maximum Term Loan and Revolver Loan amounts ($<span id="xdx_90C_eus-gaap--LineOfCreditFacilityMaximumBorrowingCapacity_iI_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--TermLoanMember__us-gaap--TypeOfArrangementAxis__custom--LoanAndSecurityAgreementMember_zF3n9olvZiB3" title="Line of credit maximum borrowing capacity">10,000,000</span> is a Term Loan and $<span id="xdx_904_eus-gaap--LineOfCreditFacilityMaximumBorrowingCapacity_iI_pp0p0_c20211231__us-gaap--CreditFacilityAxis__us-gaap--RevolvingCreditFacilityMember__us-gaap--TypeOfArrangementAxis__custom--LoanAndSecurityAgreementMember_zQQBk4jqvbq" title="Line of credit maximum borrowing capacity">15,000,000</span> is a Revolving Loan) and extending the maturity date to <span id="xdx_902_eus-gaap--DebtInstrumentMaturityDate_pp0p0_dd_c20211201__20211231__us-gaap--TypeOfArrangementAxis__custom--LoanAndSecurityAgreementMember_zj3GXSjYrY76" title="Maturity date">October 18, 2023</span>. In May 2022, the loan and security agreement was amended primarily by amending the maximum Term Loan and Revolver Loan amounts ($<span id="xdx_90C_eus-gaap--LineOfCreditFacilityMaximumBorrowingCapacity_iI_pp0p0_c20220531__us-gaap--DebtInstrumentAxis__custom--TermLoanMember__us-gaap--TypeOfArrangementAxis__custom--LoanAndSecurityAgreementMember_zxr72dFZJMfc" title="Line of credit maximum borrowing capacity">0</span> is a Term Loan and $<span id="xdx_901_eus-gaap--LineOfCreditFacilityMaximumBorrowingCapacity_iI_pp0p0_c20220531__us-gaap--CreditFacilityAxis__us-gaap--RevolvingCreditFacilityMember__us-gaap--TypeOfArrangementAxis__custom--LoanAndSecurityAgreementMember_zgesLycOznRa" title="Line of credit maximum borrowing capacity">5,000,000</span> is a Revolving Loan). During the six months ended June 30, 2022 and the year ended December 31, 2021, the Partnership borrowed a total of $<span id="xdx_901_eus-gaap--LineOfCreditFacilityCurrentBorrowingCapacity_iI_pp0p0_c20220630__us-gaap--TypeOfArrangementAxis__custom--LoanAndSecurityAgreementMember_zZ8qWwj5ieha" title="Line of credit">1,200,000</span> and $<span id="xdx_90D_eus-gaap--LineOfCreditFacilityCurrentBorrowingCapacity_iI_pp0p0_c20211231__us-gaap--TypeOfArrangementAxis__custom--LoanAndSecurityAgreementMember_zh9Y9ThnT1cb" title="Line of credit">12,560,000</span>, respectively under the Term and Revolver Loans. Interest on the drawn funds shall accrue at a rate of 3 month LIBOR Rate (with a floor of 1%) plus <span id="xdx_906_eus-gaap--DerivativeVariableInterestRate_iI_dp_uPure_c20191018__us-gaap--TypeOfArrangementAxis__custom--LoanAndSecurityAgreementMember__us-gaap--VariableRateAxis__us-gaap--LondonInterbankOfferedRateLIBORMember_zrdhzAnLx0C" title="Derivative liability interest rate">5.85</span>% per annum (<span id="xdx_903_eus-gaap--DerivativeVariableInterestRate_iI_dp_uPure_c20220630__us-gaap--TypeOfArrangementAxis__custom--LoanAndSecurityAgreementMember__us-gaap--VariableRateAxis__us-gaap--LondonInterbankOfferedRateLIBORMember_zksusw15iTs7" title="Derivative liability interest rate"><span id="xdx_90B_eus-gaap--DerivativeVariableInterestRate_iI_dp_uPure_c20211231__us-gaap--TypeOfArrangementAxis__custom--LoanAndSecurityAgreementMember__us-gaap--VariableRateAxis__us-gaap--LondonInterbankOfferedRateLIBORMember_zngqxcZX5Y98" title="Derivative liability interest rate">6.85</span></span>% as of June 30, 2022 and December 31, 2021). During the six months ended June 30, 2022 and the year ended December 31, 2021, the Partnership repaid total principal of $<span id="xdx_90A_eus-gaap--RepaymentsOfLinesOfCredit_pp0p0_c20220101__20220630__us-gaap--TypeOfArrangementAxis__custom--LoanAndSecurityAgreementMember_zzj2JYRpUZ46" title="Repayment of lines of credit">5,835,934</span> and $<span id="xdx_907_eus-gaap--RepaymentsOfLinesOfCredit_pp0p0_c20210101__20211231__us-gaap--TypeOfArrangementAxis__custom--LoanAndSecurityAgreementMember_ziVI6sEFhQn7" title="Repayment of lines of credit">16,700,614</span>, respectively. During the six months ended June 30, 2022 and 2021, the Partnership accrued interest expense of $<span id="xdx_904_eus-gaap--InterestExpenseDebt_pp0p0_c20220101__20220630__us-gaap--TypeOfArrangementAxis__custom--LoanAndSecurityAgreementMember_zr8V2z3zxXj8" title="Interest expense">196,803</span> and $<span id="xdx_90F_eus-gaap--InterestExpenseDebt_pp0p0_c20210101__20210630__us-gaap--TypeOfArrangementAxis__custom--LoanAndSecurityAgreementMember_zGiGVePLTt7d" title="Interest expense">336,991</span>, respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89B_ecustom--ScheduleOfFutureMaturitiesOfLoanPayable_zJHJf43oarRi" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The future maturities of the Partnership’s loan payable at June 30, 2022 are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span id="xdx_8BC_zkcISl2Fg3Ql" style="display: none">Schedule of Future Maturities of Loan Payable</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; text-align: left; font-weight: bold">Years ending June 30, (unaudited)</td><td> </td> <td colspan="2" id="xdx_490_20220630_zh6ckGlNEOpd"> </td><td> </td></tr> <tr id="xdx_401_ecustom--LoanPayableMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_pp0p0_maLPCzvLI_zKk92ssnJAS6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 78%; text-align: left">2023</td><td style="width: 2%"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 18%; text-align: right">3,503,898</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--LoansPayableCurrent_iTI_pp0p0_mtLPCzvLI_zJbfNy1M3Nn4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total</span></td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,503,898</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_8AC_zOD0Aszns9g4" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:DebtDisclosureTextBlock>
<us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity contextRef="AsOf2019-10-18_custom_LoanAndSecurityAgreementMember" decimals="0" unitRef="USD"> 25000000 </us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity>
<us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity contextRef="AsOf2019-10-18_custom_TermLoanMember_custom_LoanAndSecurityAgreementMember" decimals="0" unitRef="USD"> 20000000 </us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity>
<us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity contextRef="AsOf2019-10-18_us-gaap_RevolvingCreditFacilityMember_custom_LoanAndSecurityAgreementMember" decimals="0" unitRef="USD"> 5000000 </us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity>
<us-gaap:DebtInstrumentMaturityDate contextRef="From2019-10-172019-10-18_custom_LoanAndSecurityAgreementMember"> 2022-10-18 </us-gaap:DebtInstrumentMaturityDate>
<us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity contextRef="AsOf2021-12-31_custom_TermLoanMember_custom_LoanAndSecurityAgreementMember" decimals="0" unitRef="USD"> 10000000 </us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity>
<us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity contextRef="AsOf2021-12-31_us-gaap_RevolvingCreditFacilityMember_custom_LoanAndSecurityAgreementMember" decimals="0" unitRef="USD"> 15000000 </us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity>
<us-gaap:DebtInstrumentMaturityDate contextRef="From2021-12-012021-12-31_custom_LoanAndSecurityAgreementMember"> 2023-10-18 </us-gaap:DebtInstrumentMaturityDate>
<us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity contextRef="AsOf2022-05-31_custom_TermLoanMember_custom_LoanAndSecurityAgreementMember" decimals="0" unitRef="USD"> 0 </us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity>
<us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity contextRef="AsOf2022-05-31_us-gaap_RevolvingCreditFacilityMember_custom_LoanAndSecurityAgreementMember" decimals="0" unitRef="USD"> 5000000 </us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity>
<us-gaap:LineOfCreditFacilityCurrentBorrowingCapacity contextRef="AsOf2022-06-30_custom_LoanAndSecurityAgreementMember" decimals="0" unitRef="USD"> 1200000 </us-gaap:LineOfCreditFacilityCurrentBorrowingCapacity>
<us-gaap:LineOfCreditFacilityCurrentBorrowingCapacity contextRef="AsOf2021-12-31_custom_LoanAndSecurityAgreementMember" decimals="0" unitRef="USD"> 12560000 </us-gaap:LineOfCreditFacilityCurrentBorrowingCapacity>
<us-gaap:DerivativeVariableInterestRate contextRef="AsOf2019-10-18_custom_LoanAndSecurityAgreementMember_us-gaap_LondonInterbankOfferedRateLIBORMember" decimals="INF" unitRef="Pure"> 0.0585 </us-gaap:DerivativeVariableInterestRate>
<us-gaap:DerivativeVariableInterestRate contextRef="AsOf2022-06-30_custom_LoanAndSecurityAgreementMember_us-gaap_LondonInterbankOfferedRateLIBORMember" decimals="INF" unitRef="Pure"> 0.0685 </us-gaap:DerivativeVariableInterestRate>
<us-gaap:DerivativeVariableInterestRate contextRef="AsOf2021-12-31_custom_LoanAndSecurityAgreementMember_us-gaap_LondonInterbankOfferedRateLIBORMember" decimals="INF" unitRef="Pure"> 0.0685 </us-gaap:DerivativeVariableInterestRate>
<us-gaap:RepaymentsOfLinesOfCredit contextRef="From2022-01-012022-06-30_custom_LoanAndSecurityAgreementMember" decimals="0" unitRef="USD"> 5835934 </us-gaap:RepaymentsOfLinesOfCredit>
<us-gaap:RepaymentsOfLinesOfCredit contextRef="From2021-01-012021-12-31_custom_LoanAndSecurityAgreementMember" decimals="0" unitRef="USD"> 16700614 </us-gaap:RepaymentsOfLinesOfCredit>
<us-gaap:InterestExpenseDebt contextRef="From2022-01-012022-06-30_custom_LoanAndSecurityAgreementMember" decimals="0" unitRef="USD"> 196803 </us-gaap:InterestExpenseDebt>
<us-gaap:InterestExpenseDebt contextRef="From2021-01-012021-06-30_custom_LoanAndSecurityAgreementMember" decimals="0" unitRef="USD"> 336991 </us-gaap:InterestExpenseDebt>
<ALIF:ScheduleOfFutureMaturitiesOfLoanPayable contextRef="From2022-01-01to2022-06-30">
<p id="xdx_89B_ecustom--ScheduleOfFutureMaturitiesOfLoanPayable_zJHJf43oarRi" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The future maturities of the Partnership’s loan payable at June 30, 2022 are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span id="xdx_8BC_zkcISl2Fg3Ql" style="display: none">Schedule of Future Maturities of Loan Payable</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; text-align: left; font-weight: bold">Years ending June 30, (unaudited)</td><td> </td> <td colspan="2" id="xdx_490_20220630_zh6ckGlNEOpd"> </td><td> </td></tr> <tr id="xdx_401_ecustom--LoanPayableMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_pp0p0_maLPCzvLI_zKk92ssnJAS6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 78%; text-align: left">2023</td><td style="width: 2%"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 18%; text-align: right">3,503,898</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--LoansPayableCurrent_iTI_pp0p0_mtLPCzvLI_zJbfNy1M3Nn4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total</span></td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,503,898</td><td style="text-align: left"> </td></tr> </table>
</ALIF:ScheduleOfFutureMaturitiesOfLoanPayable>
<ALIF:LoanPayableMaturitiesRepaymentsOfPrincipalInNextTwelveMonths contextRef="AsOf2022-06-30" decimals="0" unitRef="USD"> 3503898 </ALIF:LoanPayableMaturitiesRepaymentsOfPrincipalInNextTwelveMonths>
<us-gaap:LoansPayableCurrent contextRef="AsOf2022-06-30" decimals="0" unitRef="USD"> 3503898 </us-gaap:LoansPayableCurrent>
<us-gaap:FinancialInstrumentsDisclosureTextBlock contextRef="From2022-01-01to2022-06-30">
<p id="xdx_807_eus-gaap--FinancialInstrumentsDisclosureTextBlock_zTUYVZWYevQ8" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>8. <span id="xdx_827_zBCbOjtPp9H7">Fair Value of Financial Instruments</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Partnership’s carrying value of cash and cash equivalents, accounts payable and accrued liabilities, and other liabilities, approximate fair value due to their short term maturities.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fair value measurements and disclosures are based on a fair value hierarchy as determined by significant inputs used to measure fair value. The three levels of inputs within the fair value hierarchy are defined as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 1- Quoted prices in active markets for identical assets or liabilities. An active market for the asset or liability is a market in which transactions for the asset or liability occur with sufficient frequency and volume to provide pricing information on an ongoing basis.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 2 - Quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active, and model-based valuations in which all significant inputs are observable in the market.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 3 - Valuation is modeled using significant inputs that are unobservable in the market. These unobservable inputs reflect the Company’s own estimates of assumptions that market participants would use in pricing the asset or liability.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89C_eus-gaap--ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock_zEszPCwIvAwf" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Partnership’s carrying values and approximate fair values of its financial instruments were as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span id="xdx_8B6_zj8Yoi2VG9Le" style="display: none">Schedule of Fair Values of Financial Instruments</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">June 30, 2022</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2021</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Carrying <br/> Value</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Fair <br/> Value</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Level</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Carrying <br/> Value</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Fair <br/> Value</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Level</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">(unaudited)</td><td> </td><td> </td> <td colspan="2" style="text-align: right">(unaudited)</td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Assets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 40%; text-align: left; padding-bottom: 2.5pt">Collateralized loans receivable</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--LoansAndLeasesReceivableNetReportedAmount_iI_c20220630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_z9tiIOErfcq7" style="border-bottom: Black 2.5pt double; width: 6%; text-align: right" title="Carrying value of collateralized loan receivable">446,164</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--LoansReceivableFairValueDisclosure_iI_c20220630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zGzKHAe20anc" style="border-bottom: Black 2.5pt double; width: 6%; text-align: right" title="Fair value of collateralized loan receivable">446,164</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 2.5pt; width: 6%; text-align: center">3</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--LoansAndLeasesReceivableNetReportedAmount_iI_c20211231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zagmACRrZTS7" style="border-bottom: Black 2.5pt double; width: 6%; text-align: right" title="Carrying value of collateralized loan receivable">970,965</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--LoansReceivableFairValueDisclosure_iI_c20211231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zdhGleNVSJc6" style="border-bottom: Black 2.5pt double; width: 6%; text-align: right" title="Fair value of collateralized loan receivable">970,965</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 2.5pt; width: 6%; text-align: center">3</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Liabilities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Loan payable</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--LoansPayable_iI_c20220630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zxZ7qCyfXqpe" style="border-bottom: Black 2.5pt double; text-align: right" title="Carrying value of Loans Payable">3,526,789</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--LoansPayableFairValueDisclosure_iI_c20220630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zTdPgtOT7h75" style="border-bottom: Black 2.5pt double; text-align: right" title="Fair value of loan payable">3,526,789</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: center">2</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--LoansPayable_iI_c20211231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zsUrpczZJQDh" style="border-bottom: Black 2.5pt double; text-align: right" title="Carrying value of Loans Payable">8,189,304</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--LoansPayableFairValueDisclosure_iI_c20211231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zgoTfPrXWsdl" style="border-bottom: Black 2.5pt double; text-align: right" title="Fair value of loan payable">8,189,304</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: center">2</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AE_zjg3TASMxik2" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:FinancialInstrumentsDisclosureTextBlock>
<us-gaap:ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock contextRef="From2022-01-01to2022-06-30">
<p id="xdx_89C_eus-gaap--ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock_zEszPCwIvAwf" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Partnership’s carrying values and approximate fair values of its financial instruments were as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span id="xdx_8B6_zj8Yoi2VG9Le" style="display: none">Schedule of Fair Values of Financial Instruments</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">June 30, 2022</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2021</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Carrying <br/> Value</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Fair <br/> Value</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Level</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Carrying <br/> Value</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Fair <br/> Value</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Level</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">(unaudited)</td><td> </td><td> </td> <td colspan="2" style="text-align: right">(unaudited)</td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Assets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 40%; text-align: left; padding-bottom: 2.5pt">Collateralized loans receivable</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--LoansAndLeasesReceivableNetReportedAmount_iI_c20220630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_z9tiIOErfcq7" style="border-bottom: Black 2.5pt double; width: 6%; text-align: right" title="Carrying value of collateralized loan receivable">446,164</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--LoansReceivableFairValueDisclosure_iI_c20220630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zGzKHAe20anc" style="border-bottom: Black 2.5pt double; width: 6%; text-align: right" title="Fair value of collateralized loan receivable">446,164</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 2.5pt; width: 6%; text-align: center">3</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--LoansAndLeasesReceivableNetReportedAmount_iI_c20211231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zagmACRrZTS7" style="border-bottom: Black 2.5pt double; width: 6%; text-align: right" title="Carrying value of collateralized loan receivable">970,965</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--LoansReceivableFairValueDisclosure_iI_c20211231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zdhGleNVSJc6" style="border-bottom: Black 2.5pt double; width: 6%; text-align: right" title="Fair value of collateralized loan receivable">970,965</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 2.5pt; width: 6%; text-align: center">3</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Liabilities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Loan payable</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--LoansPayable_iI_c20220630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zxZ7qCyfXqpe" style="border-bottom: Black 2.5pt double; text-align: right" title="Carrying value of Loans Payable">3,526,789</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--LoansPayableFairValueDisclosure_iI_c20220630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zTdPgtOT7h75" style="border-bottom: Black 2.5pt double; text-align: right" title="Fair value of loan payable">3,526,789</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: center">2</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--LoansPayable_iI_c20211231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zsUrpczZJQDh" style="border-bottom: Black 2.5pt double; text-align: right" title="Carrying value of Loans Payable">8,189,304</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--LoansPayableFairValueDisclosure_iI_c20211231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zgoTfPrXWsdl" style="border-bottom: Black 2.5pt double; text-align: right" title="Fair value of loan payable">8,189,304</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: center">2</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>
</us-gaap:ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock>
<us-gaap:LoansAndLeasesReceivableNetReportedAmount contextRef="AsOf2022-06-30_us-gaap_FairValueInputsLevel3Member" decimals="0" unitRef="USD"> 446164 </us-gaap:LoansAndLeasesReceivableNetReportedAmount>
<us-gaap:LoansReceivableFairValueDisclosure contextRef="AsOf2022-06-30_us-gaap_FairValueInputsLevel3Member" decimals="0" unitRef="USD"> 446164 </us-gaap:LoansReceivableFairValueDisclosure>
<us-gaap:LoansAndLeasesReceivableNetReportedAmount contextRef="AsOf2021-12-31_us-gaap_FairValueInputsLevel3Member" decimals="0" unitRef="USD"> 970965 </us-gaap:LoansAndLeasesReceivableNetReportedAmount>
<us-gaap:LoansReceivableFairValueDisclosure contextRef="AsOf2021-12-31_us-gaap_FairValueInputsLevel3Member" decimals="0" unitRef="USD"> 970965 </us-gaap:LoansReceivableFairValueDisclosure>
<us-gaap:LoansPayable contextRef="AsOf2022-06-30_us-gaap_FairValueInputsLevel2Member" decimals="0" unitRef="USD"> 3526789 </us-gaap:LoansPayable>
<us-gaap:LoansPayableFairValueDisclosure contextRef="AsOf2022-06-30_us-gaap_FairValueInputsLevel2Member" decimals="0" unitRef="USD"> 3526789 </us-gaap:LoansPayableFairValueDisclosure>
<us-gaap:LoansPayable contextRef="AsOf2021-12-31_us-gaap_FairValueInputsLevel2Member" decimals="0" unitRef="USD"> 8189304 </us-gaap:LoansPayable>
<us-gaap:LoansPayableFairValueDisclosure contextRef="AsOf2021-12-31_us-gaap_FairValueInputsLevel2Member" decimals="0" unitRef="USD"> 8189304 </us-gaap:LoansPayableFairValueDisclosure>
<ALIF:IndemnificationsDisclosureTextBlock contextRef="From2022-01-01to2022-06-30">
<p id="xdx_808_ecustom--IndemnificationsDisclosureTextBlock_zXijMsrIt0v5" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>9. <span id="xdx_824_zyV3q75R8L9l">Indemnifications</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Partnership enters into contracts that contain a variety of indemnifications. The Partnership’s maximum exposure under these arrangements is not known.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In the normal course of business, the Partnership enters into contracts of various types, including lease contracts, contracts for the sale or purchase of lease assets, loan agreements and management contracts. It is prevalent industry practice for most contracts of any significant value to include provisions that each of the contracting parties, in addition to assuming liability for breaches of the representations, warranties, and covenants that are part of the underlying contractual obligations, to also assume an obligation to indemnify and hold the other contractual party harmless for such breaches, and for harm caused by such party’s gross negligence and willful misconduct, including, in certain instances, certain costs and expenses arising from the contract. Generally, to the extent these contracts are performed in the ordinary course of business under the reasonable business judgment of the General Partner and the Investment Manager, no liability will arise as a result of these provisions. The General Partner and Investment Manager knows of no facts or circumstances that would make the Partnership’s contractual commitments outside standard mutual covenants applicable to commercial transactions between businesses. Accordingly, the Partnership believes that these indemnification obligations are made in the ordinary course of business as part of standard commercial and industry practice, and that any potential liability under the Partnership’s similar commitments is remote. Should any such indemnification obligation become payable, the Partnership would separately record and/or disclose such liability in accordance with U.S. GAAP.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</ALIF:IndemnificationsDisclosureTextBlock>
<us-gaap:ConcentrationRiskDisclosureTextBlock contextRef="From2022-01-01to2022-06-30">
<p id="xdx_808_eus-gaap--ConcentrationRiskDisclosureTextBlock_zvKhFLIZkqW3" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>10. <span id="xdx_828_zPRJ5peEG8V1">Business Concentrations</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For the six months ended June 30, 2022, the Partnership had three lessees which accounted for approximately <span id="xdx_90C_ecustom--ConcentrationRiskThresholdPercentage_dp_uPure_c20220101__20220630__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--FinanceLeasesMember__us-gaap--ConcentrationRiskByTypeAxis__custom--OneLesseeMember_zKLcxkPa5TGd">24</span>%, <span id="xdx_906_ecustom--ConcentrationRiskThresholdPercentage_dp_uPure_c20220101__20220630__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--FinanceLeasesMember__us-gaap--ConcentrationRiskByTypeAxis__custom--TwoLesseeMember_zZBRoEoGludl">19</span>%, and <span id="xdx_905_ecustom--ConcentrationRiskThresholdPercentage_dp_uPure_c20220101__20220630__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--FinanceLeasesMember__us-gaap--ConcentrationRiskByTypeAxis__custom--ThreeLesseeMember_z862gkdoh0s8">15</span>% of the Partnership’s income derived from finance leases. For the six months ended June 30, 2021, the Partnership had three lessees which accounted for approximately <span id="xdx_900_ecustom--ConcentrationRiskThresholdPercentage_dp_uPure_c20210101__20210630__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--FinanceLeasesMember__us-gaap--ConcentrationRiskByTypeAxis__custom--OneLesseeMember_z3pK7vu7PIq">24</span>%, <span id="xdx_909_ecustom--ConcentrationRiskThresholdPercentage_dp_uPure_c20210101__20210630__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--FinanceLeasesMember__us-gaap--ConcentrationRiskByTypeAxis__custom--TwoLesseeMember_zC4x9ft7b7J7">15</span>% and <span id="xdx_90F_ecustom--ConcentrationRiskThresholdPercentage_dp_uPure_c20210101__20210630__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--FinanceLeasesMember__us-gaap--ConcentrationRiskByTypeAxis__custom--ThreeLesseeMember_zaXtztWLIDVg">11</span>% of the Partnership’s income derived from finance leases. For the six months ended June 30, 2022, the Partnership had three promissory notes which accounted for approximately <span id="xdx_90E_ecustom--ConcentrationRiskThresholdPercentage_dp_uPure_c20220101__20220630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--InterestIncomeMember__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteOneMember_zGpQewU6ZCua">44</span>%, <span id="xdx_900_ecustom--ConcentrationRiskThresholdPercentage_dp_uPure_c20220101__20220630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--InterestIncomeMember__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTwoMember_zNpbx3OvwFy7">41</span>% and <span id="xdx_901_ecustom--ConcentrationRiskThresholdPercentage_dp_uPure_c20220101__20220630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--InterestIncomeMember__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThreeMember_zN3Lzb0RB1F4">15</span>% of the Partnership’s interest income derived from collateralized loans receivable. For the six months ended June 30, 2021, the Partnership had two promissory notes which accounted for approximately <span id="xdx_90D_ecustom--ConcentrationRiskThresholdPercentage_dp_uPure_c20210101__20210630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--InterestIncomeMember__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteOneMember_z5B92KE01kfb">74</span>% and <span id="xdx_90D_ecustom--ConcentrationRiskThresholdPercentage_dp_uPure_c20210101__20210630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--InterestIncomeMember__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTwoMember_z3Y1FZAa7nsk">10</span>% of the Partnership’s interest income derived from collateralized loans receivable.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At June 30, 2022, the Partnership had four lessees which accounted for approximately <span id="xdx_90D_ecustom--ConcentrationRiskThresholdPercentage_dp_uPure_c20220101__20220630__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--InvestmentInFinanceLeaseMember__us-gaap--ConcentrationRiskByTypeAxis__custom--OneLesseeMember_zN7q6N2bybbb" title="Concentration risk threshold percentage">25</span>%, <span id="xdx_90A_ecustom--ConcentrationRiskThresholdPercentage_dp_uPure_c20220101__20220630__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--InvestmentInFinanceLeaseMember__us-gaap--ConcentrationRiskByTypeAxis__custom--TwoLesseeMember_zgggjMHtVG9e" title="Concentration risk threshold percentage">19</span>%, <span id="xdx_905_ecustom--ConcentrationRiskThresholdPercentage_dp_uPure_c20220101__20220630__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--InvestmentInFinanceLeaseMember__us-gaap--ConcentrationRiskByTypeAxis__custom--ThreeLesseeMember_zE97UPLPP5rj" title="Concentration risk threshold percentage">16</span>% and <span id="xdx_903_ecustom--ConcentrationRiskThresholdPercentage_dp_uPure_c20220101__20220630__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--InvestmentInFinanceLeaseMember__us-gaap--ConcentrationRiskByTypeAxis__custom--FourLesseeMember_zaNGQBhb37fg" title="Concentration risk threshold percentage">11</span>% of the Partnership’s investment in finance leases. At June 30, 2021, the Partnership had four lessees which accounted for approximately <span id="xdx_902_ecustom--ConcentrationRiskThresholdPercentage_dp_uPure_c20210101__20210630__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--InvestmentInFinanceLeaseMember__us-gaap--ConcentrationRiskByTypeAxis__custom--OneLesseeMember_znom0c8MozG7" title="Concentration risk threshold percentage">17</span>%, <span id="xdx_90F_ecustom--ConcentrationRiskThresholdPercentage_dp_uPure_c20210101__20210630__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--InvestmentInFinanceLeaseMember__us-gaap--ConcentrationRiskByTypeAxis__custom--TwoLesseeMember_zFhv45B387qk" title="Concentration risk threshold percentage">15</span>%, <span id="xdx_909_ecustom--ConcentrationRiskThresholdPercentage_dp_uPure_c20210101__20210630__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--InvestmentInFinanceLeaseMember__us-gaap--ConcentrationRiskByTypeAxis__custom--ThreeLesseeMember_zUdtEYe7ckc8" title="Concentration risk threshold percentage">11</span>% and <span id="xdx_904_ecustom--ConcentrationRiskThresholdPercentage_dp_uPure_c20210101__20210630__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--InvestmentInFinanceLeaseMember__us-gaap--ConcentrationRiskByTypeAxis__custom--FourLesseeMember_zhnRXdHymaHl" title="Concentration risk threshold percentage">11</span>% of the Partnership’s investment in finance leases. At June 30, 2022, the Partnership had two promissory notes which accounted for approximately <span id="xdx_90D_ecustom--ConcentrationRiskThresholdPercentage_dp_uPure_c20220101__20220630__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--InvestmentIncollateralizedLoansReceivableMember__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteOneMember_zdGV1dehHUBl" title="Concentration risk threshold percentage">76</span>% and <span id="xdx_90E_ecustom--ConcentrationRiskThresholdPercentage_dp_uPure_c20220101__20220630__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--InvestmentIncollateralizedLoansReceivableMember__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTwoMember_zoTLNnwDPJu" title="Concentration risk threshold percentage">24</span>% of the Partnership’s investment in collateralized loans receivable. At June 30, 2021, the Partnership had three promissory notes which accounted for approximately <span id="xdx_909_ecustom--ConcentrationRiskThresholdPercentage_dp_uPure_c20210101__20210630__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--InvestmentIncollateralizedLoansReceivableMember__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteOneMember_zTJRCNvVPjwe" title="Concentration risk threshold percentage">64</span>%, <span id="xdx_90B_ecustom--ConcentrationRiskThresholdPercentage_dp_uPure_c20210101__20210630__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--InvestmentIncollateralizedLoansReceivableMember__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTwoMember_zUc0FvQP0X26" title="Concentration risk threshold percentage">19</span>% and <span id="xdx_90B_ecustom--ConcentrationRiskThresholdPercentage_dp_uPure_c20210101__20210630__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--InvestmentIncollateralizedLoansReceivableMember__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThreeMember_zc1nS02Eg0Ul" title="Concentration risk threshold percentage">12</span>% of the Partnership’s investment in collateralized loans receivable.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:ConcentrationRiskDisclosureTextBlock>
<ALIF:ConcentrationRiskThresholdPercentage contextRef="From2022-01-012022-06-30_custom_FinanceLeasesMember_custom_OneLesseeMember" decimals="INF" unitRef="Pure"> 0.24 </ALIF:ConcentrationRiskThresholdPercentage>
<ALIF:ConcentrationRiskThresholdPercentage contextRef="From2022-01-012022-06-30_custom_FinanceLeasesMember_custom_TwoLesseeMember" decimals="INF" unitRef="Pure"> 0.19 </ALIF:ConcentrationRiskThresholdPercentage>
<ALIF:ConcentrationRiskThresholdPercentage contextRef="From2022-01-012022-06-30_custom_FinanceLeasesMember_custom_ThreeLesseeMember" decimals="INF" unitRef="Pure"> 0.15 </ALIF:ConcentrationRiskThresholdPercentage>
<ALIF:ConcentrationRiskThresholdPercentage contextRef="From2021-01-012021-06-30_custom_FinanceLeasesMember_custom_OneLesseeMember" decimals="INF" unitRef="Pure"> 0.24 </ALIF:ConcentrationRiskThresholdPercentage>
<ALIF:ConcentrationRiskThresholdPercentage contextRef="From2021-01-012021-06-30_custom_FinanceLeasesMember_custom_TwoLesseeMember" decimals="INF" unitRef="Pure"> 0.15 </ALIF:ConcentrationRiskThresholdPercentage>
<ALIF:ConcentrationRiskThresholdPercentage contextRef="From2021-01-012021-06-30_custom_FinanceLeasesMember_custom_ThreeLesseeMember" decimals="INF" unitRef="Pure"> 0.11 </ALIF:ConcentrationRiskThresholdPercentage>
<ALIF:ConcentrationRiskThresholdPercentage contextRef="From2022-01-012022-06-30_us-gaap_InterestIncomeMember_custom_PromissoryNoteOneMember" decimals="INF" unitRef="Pure"> 0.44 </ALIF:ConcentrationRiskThresholdPercentage>
<ALIF:ConcentrationRiskThresholdPercentage contextRef="From2022-01-012022-06-30_us-gaap_InterestIncomeMember_custom_PromissoryNoteTwoMember" decimals="INF" unitRef="Pure"> 0.41 </ALIF:ConcentrationRiskThresholdPercentage>
<ALIF:ConcentrationRiskThresholdPercentage contextRef="From2022-01-012022-06-30_us-gaap_InterestIncomeMember_custom_PromissoryNoteThreeMember" decimals="INF" unitRef="Pure"> 0.15 </ALIF:ConcentrationRiskThresholdPercentage>
<ALIF:ConcentrationRiskThresholdPercentage contextRef="From2021-01-012021-06-30_us-gaap_InterestIncomeMember_custom_PromissoryNoteOneMember" decimals="INF" unitRef="Pure"> 0.74 </ALIF:ConcentrationRiskThresholdPercentage>
<ALIF:ConcentrationRiskThresholdPercentage contextRef="From2021-01-012021-06-30_us-gaap_InterestIncomeMember_custom_PromissoryNoteTwoMember" decimals="INF" unitRef="Pure"> 0.10 </ALIF:ConcentrationRiskThresholdPercentage>
<ALIF:ConcentrationRiskThresholdPercentage contextRef="From2022-01-012022-06-30_custom_InvestmentInFinanceLeaseMember_custom_OneLesseeMember" decimals="INF" unitRef="Pure"> 0.25 </ALIF:ConcentrationRiskThresholdPercentage>
<ALIF:ConcentrationRiskThresholdPercentage contextRef="From2022-01-012022-06-30_custom_InvestmentInFinanceLeaseMember_custom_TwoLesseeMember" decimals="INF" unitRef="Pure"> 0.19 </ALIF:ConcentrationRiskThresholdPercentage>
<ALIF:ConcentrationRiskThresholdPercentage contextRef="From2022-01-012022-06-30_custom_InvestmentInFinanceLeaseMember_custom_ThreeLesseeMember" decimals="INF" unitRef="Pure"> 0.16 </ALIF:ConcentrationRiskThresholdPercentage>
<ALIF:ConcentrationRiskThresholdPercentage contextRef="From2022-01-012022-06-30_custom_InvestmentInFinanceLeaseMember_custom_FourLesseeMember" decimals="INF" unitRef="Pure"> 0.11 </ALIF:ConcentrationRiskThresholdPercentage>
<ALIF:ConcentrationRiskThresholdPercentage contextRef="From2021-01-012021-06-30_custom_InvestmentInFinanceLeaseMember_custom_OneLesseeMember" decimals="INF" unitRef="Pure"> 0.17 </ALIF:ConcentrationRiskThresholdPercentage>
<ALIF:ConcentrationRiskThresholdPercentage contextRef="From2021-01-012021-06-30_custom_InvestmentInFinanceLeaseMember_custom_TwoLesseeMember" decimals="INF" unitRef="Pure"> 0.15 </ALIF:ConcentrationRiskThresholdPercentage>
<ALIF:ConcentrationRiskThresholdPercentage contextRef="From2021-01-012021-06-30_custom_InvestmentInFinanceLeaseMember_custom_ThreeLesseeMember" decimals="INF" unitRef="Pure"> 0.11 </ALIF:ConcentrationRiskThresholdPercentage>
<ALIF:ConcentrationRiskThresholdPercentage contextRef="From2021-01-012021-06-30_custom_InvestmentInFinanceLeaseMember_custom_FourLesseeMember" decimals="INF" unitRef="Pure"> 0.11 </ALIF:ConcentrationRiskThresholdPercentage>
<ALIF:ConcentrationRiskThresholdPercentage contextRef="From2022-01-012022-06-30_custom_InvestmentIncollateralizedLoansReceivableMember_custom_PromissoryNoteOneMember" decimals="INF" unitRef="Pure"> 0.76 </ALIF:ConcentrationRiskThresholdPercentage>
<ALIF:ConcentrationRiskThresholdPercentage contextRef="From2022-01-012022-06-30_custom_InvestmentIncollateralizedLoansReceivableMember_custom_PromissoryNoteTwoMember" decimals="INF" unitRef="Pure"> 0.24 </ALIF:ConcentrationRiskThresholdPercentage>
<ALIF:ConcentrationRiskThresholdPercentage contextRef="From2021-01-012021-06-30_custom_InvestmentIncollateralizedLoansReceivableMember_custom_PromissoryNoteOneMember" decimals="INF" unitRef="Pure"> 0.64 </ALIF:ConcentrationRiskThresholdPercentage>
<ALIF:ConcentrationRiskThresholdPercentage contextRef="From2021-01-012021-06-30_custom_InvestmentIncollateralizedLoansReceivableMember_custom_PromissoryNoteTwoMember" decimals="INF" unitRef="Pure"> 0.19 </ALIF:ConcentrationRiskThresholdPercentage>
<ALIF:ConcentrationRiskThresholdPercentage contextRef="From2021-01-012021-06-30_custom_InvestmentIncollateralizedLoansReceivableMember_custom_PromissoryNoteThreeMember" decimals="INF" unitRef="Pure"> 0.12 </ALIF:ConcentrationRiskThresholdPercentage>
<us-gaap:SegmentReportingDisclosureTextBlock contextRef="From2022-01-01to2022-06-30">
<p id="xdx_809_eus-gaap--SegmentReportingDisclosureTextBlock_z4eeTkoEwyBe" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>11. <span id="xdx_828_znc4kxc0Sdn7">Geographic Information</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of June 30, 2022 and December 31, 2021, all of the Partnership’s revenue and assets are based in the United States.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:SegmentReportingDisclosureTextBlock>
<us-gaap:CommitmentsAndContingenciesDisclosureTextBlock contextRef="From2022-01-01to2022-06-30">
<p id="xdx_80E_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_zlNu9CdAkS65" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>12. <span id="xdx_829_zSNZ5YMIC1Rj">Commitments and Contingencies</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of June 30, 2022 and December 31, 2021, the Partnership has an unfunded commitment of $<span id="xdx_90F_ecustom--UnfundedCommitments_iI_c20220630_z35TrDQj1ah2" title="Unfunded commitments">0</span> and $<span id="xdx_906_ecustom--UnfundedCommitments_iI_c20211231_zT4gwrk2bNHb" title="Unfunded commitments">291,725</span>, respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:CommitmentsAndContingenciesDisclosureTextBlock>
<ALIF:UnfundedCommitments contextRef="AsOf2022-06-30" decimals="0" unitRef="USD"> 0 </ALIF:UnfundedCommitments>
<ALIF:UnfundedCommitments contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 291725 </ALIF:UnfundedCommitments>
<us-gaap:UnusualOrInfrequentItemsDisclosureTextBlock contextRef="From2022-01-01to2022-06-30">
<p id="xdx_80A_eus-gaap--UnusualOrInfrequentItemsDisclosureTextBlock_zIf7UXVvFAh4" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><b>13. <span id="xdx_822_zaDeqAkqJQbi">COVID-19</span>.</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In December 2019, a novel strain of coronavirus (also known as COVID-19) was reported to have surfaced in Wuhan, China. In January 2020, this coronavirus spread to other countries, including the United States and Europe. The outbreak has continued to spread and is currently classified as a pandemic. Efforts to contain the spread of this coronavirus has intensified. During the six months ended June 30, 2022 and 2021, COVID-19 has had a negative impact on our business but an impairment loss was not deemed necessary to be recorded as a result of that impact. Although the Partnership currently expects that the disruptive impact of coronavirus on its business will be temporary, this situation continues to evolve and improve and therefore the Partnership doesn’t think that the coronavirus will directly or indirectly have a continued negative effect on its business and operating results.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:UnusualOrInfrequentItemsDisclosureTextBlock>
<us-gaap:SubsequentEventsTextBlock contextRef="From2022-01-01to2022-06-30">
<p id="xdx_801_eus-gaap--SubsequentEventsTextBlock_zRdeHQNumvH" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>14. <span id="xdx_826_zJ7pJazxp3j6">Subsequent Events</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">None.</span></p>
</us-gaap:SubsequentEventsTextBlock>
</xbrl>

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