v3.5.0.2

Consolidated Statements of Operations - USD ($)	3 Months Ended		6 Months Ended
Consolidated Statements of Operations - USD ($)	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Income:
Annual preferred return	$ 94,637	$ 94,242	$ 185,159	$ 188,879
Expenses:
Interest to an affiliate	75,312	72,127	153,276	142,628
Professional services		9,000	67,095	49,992
General and administrative	12,345	12,422	36,836	38,882
Total expenses	87,657	93,549	257,207	231,502
Net income (loss)	$ 6,980	$ 693	$ (72,048)	$ (42,623)
Net income (loss) per limited partnership interest	$ 7	$ 1	$ (75)	$ (44)

The aggregate total of expenses of managing and administering the affairs of an entity, including affiliates of the reporting entity, which are not directly or indirectly associated with the manufacture, sale or creation of a product or product line.

+ References

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Amount of the cost of borrowed funds accounted for as interest expense.

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

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Net income (loss) allocated to each outstanding limited partnership and general partnership unit.

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Generally recurring costs associated with normal operations except for the portion of these expenses which can be clearly related to production and included in cost of sales or services. Includes selling, general and administrative expense.

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A fee charged for services from professionals such as doctors, lawyers and accountants. The term is often expanded to include other professions, for example, pharmacists charging to maintain a medicinal profile of a client or customer.

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The aggregate revenue from real estate operations during the reporting period.

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JMB 245 PARK AVENUE ASSOCIATES LTD 10-Q