No definition available.

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No authoritative reference available.

No definition available.

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No authoritative reference available.

No definition available.

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The component of interest expense comprised of the periodic charge against earnings over the life of the financing arrangement to which such costs relate. Alternate captions include Noncash Interest Expense.

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-Subparagraph (SX 210.5-03.8)

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-Publisher SEC

-Name Regulation S-X (SX)

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-Article 5

-Section 03

-Paragraph 8

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-Name Regulation S-X (SX)

-Number 210

-Section 04

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-Article 9

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-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

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The increase (decrease) during the reporting period in cash and cash equivalents. While for technical reasons this element has no balance attribute, the default assumption is a debit balance consistent with its label.

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Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid investments that are both readily convertible to known amounts of cash, and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months. Compensating balance arrangements that do not legally restrict the withdrawal or usage of cash equivalents may be reported as cash equivalents, while legally restricted equivalents held as compensating balances against borrowing arrangements, contracts entered into with others, or company statements of intention with regard to particular equivalents are not generally reported as part of unrestricted cash equivalents.

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-Subparagraph (SX 210.5-02.1)

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-Name Regulation S-X (SX)

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-Article 5

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The amount of expense recognized in the current period that reflects the allocation of the cost of tangible assets over the assets' useful lives. Includes production and non-production related depreciation.

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-Publisher FASB

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-Name Accounting Principles Board Opinion (APB)

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The amount of cash distributions paid to a common shareholder or unit-holder by a LLC or LP.

No definition available.

Name:	us-gaap_DistributionMadeToMemberOrLimitedPartnerCashDistributionsPaid
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Gain (loss) recognized on the sale of oil and gas property or timber property.

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Amount represents the difference between the fair value of the payments made and the carrying amount of the debt at the time of its extinguishment.

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 470

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-Paragraph 4

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The increase (decrease) during the reporting period in receivables to be collected from an entity that is controlling, under the control of, or within the same control group as the reporting entity by means of direct or indirect ownership.

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The increase (decrease) during the reporting period in the aggregate amount of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business.

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The increase (decrease) during the reporting period in amount due within one year (or one business cycle) from customers for the credit sale of goods and services.

Name:	us-gaap_IncreaseDecreaseInAccountsReceivable
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The increase (decrease) during the reporting period of all taxes owed but not paid, including income, property and other taxes.

No definition available.

Name:	us-gaap_IncreaseDecreaseInAccruedTaxesPayable
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The increase (decrease) in obligations owed to an entity that is controlling, under the control of, or within the same control group as the reporting entity by means of direct or indirect ownership.

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The increase (decrease) during the reporting period in other current operating assets not separately disclosed in the statement of cash flows.

No definition available.

Name:	us-gaap_IncreaseDecreaseInOtherCurrentAssets
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The increase (decrease) during the reporting period in other current operating liabilities not separately disclosed in the statement of cash flows.

No definition available.

Name:	us-gaap_IncreaseDecreaseInOtherCurrentLiabilities
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The increase (decrease) during the reporting period in security deposits.

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The amount of cash paid for interest during the period.

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-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 29

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-Name Accounting Standards Codification

-Topic 230

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-Paragraph 25

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-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

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-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6367179&loc=d3e4297-108586

Name:	us-gaap_InterestPaid
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The net cash inflow or outflow from financing activity for the period.

Name:	us-gaap_NetCashProvidedByUsedInFinancingActivities
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Balance Type:	debit
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The net cash inflow or outflow from investing activity.

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Balance Type:	debit
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The net cash from (used in) all of the entity's operating activities, including those of discontinued operations, of the reporting entity. Operating activities generally involve producing and delivering goods and providing services. Operating activity cash flows include transactions, adjustments, and changes in value that are not defined as investing or financing activities. While for technical reasons this element has no balance attribute, the default assumption is a debit balance consistent with its label.

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-Topic 230

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-Section 45

-Paragraph 24

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-Topic 230

-SubTopic 10

-Section 45

-Paragraph 25

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3536-108585

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-Number 95

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The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

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-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-04.22)

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-Name Accounting Standards Codification

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-Paragraph 28

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-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.18)

-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

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-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 38

-Subparagraph a

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-Name Accounting Standards Codification

-Topic 260

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-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

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-Topic 220

-SubTopic 10

-Section 45

-Paragraph 6

-URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e565-108580

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-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph A7

-Appendix A

Reference 8: http://www.xbrl.org/2003/role/presentationRef

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-Name Statement of Financial Accounting Standard (FAS)

-Number 130

-Paragraph 10, 15

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-Publisher FASB

-Name Accounting Standards Codification

-Glossary Other Comprehensive Income

-URI http://asc.fasb.org/extlink&oid=6519514

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-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

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Reference 11: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Emerging Issues Task Force (EITF)

-Number 87-21

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 12: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Net Income

-URI http://asc.fasb.org/extlink&oid=6518256

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-04.19)

-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Article 5

-Section 03

-Paragraph 19

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-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 28, 29, 30

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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

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-Article 9

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Other expenses or losses included in net income that result in no cash outflows or inflows in the period and are not separately disclosed.

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The cash outflow for incremental, external costs directly pertaining to an early extinguishment of debt, including legal costs and prepayment penalties, and excluding interest and repayment of debt principal.

No definition available.

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The cash inflow from an entity that is affiliated with the entity by means of direct or indirect ownership.

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-Name Statement of Financial Accounting Standard (FAS)

-Number 95

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-Publisher FASB

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-Name Accounting Standards Codification

-Glossary Financing Activities

-URI http://asc.fasb.org/extlink&oid=6513228

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The cash inflow from the amounts received by the insured under the terms of an insurance contract settlement. This element pertains only to insurance proceeds related to investments, for example fixed assets. It excludes insurance settlements classified as operating cash flows.

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-Name Statement of Financial Accounting Standard (FAS)

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

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The cash inflow from the sale of real estate held-for-investment and real estate joint ventures.

No definition available.

Name:	us-gaap_ProceedsFromRealEstateAndRealEstateJointVentures
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Current year acquisitions of long-lived, physical assets used in the normal conduct of business and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software.

No definition available.

Name:	us-gaap_PropertyPlantAndEquipmentAdditions
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The cash outflow during the period from the repayment of aggregate short-term and long-term debt. Excludes payment of capital lease obligations.

No definition available.

Name:	us-gaap_RepaymentsOfDebt
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The cash outflow for debt initially having maturity due after one year or beyond the normal operating cycle, if longer.

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

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-Paragraph 15

-Subparagraph (b)

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-Publisher FASB

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-Glossary Financing Activities

-URI http://asc.fasb.org/extlink&oid=6513228

Name:	us-gaap_RepaymentsOfLongTermDebt
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

The cash outflow for the payment of other borrowing not otherwise defined in the taxonomy.

Name:	us-gaap_RepaymentsOfOtherDebt
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

HCW PENSION REAL ESTATE FUND LTD PARTNERSHIP 10-K