Effective January 1, 2001, the Partnership entered into a plan to dispose of the property Commercial Park West. The carrying value of the assets of Commercial Park West amounted to $549,816 and $570,095 at March 31, 2014 and December 31, 2013, respectively. The property generated a net loss of $79,291 and $134,986 for the three months ended March 31, 2014 and 2013, respectively.  As of March 31, 2014 and 2013 based on market conditions, there was not an active program in place to sell the assets and they were not being actively marketed for sale.  Accordingly, the assets have not been classified as assets held for sale.  Subsequent to March 31, 2014, a real estate agent was retained and the assets are being actively marketed and a subsequent sale is probable.  Accordingly, the classification is expected to change for the year ended December 31, 2014.