Exhibit 99.1

ICON Income Fund Ten, LLC

	Portfolio Overview


	Third Quarter 2013

	Table of Contents


	Introduction to Portfolio Overview	1

	Dispositions Following the Quarter	1

	Portfolio Overview	2

	Transactions with Related Parties	2

	Financial Statements	4

	Forward Looking Statements	8

	Additional Information	8

ICON Income Fund Ten, LLC

As of February 21, 2014

Introduction to Portfolio Overview

We are pleased to present ICON Income Fund Ten, LLC’s (the “Fund”) Portfolio Overview for the quarter ended September 30, 2013. References to “we,” “us,” and “our” are references to the Fund, and references to the “Manager” are references to the manager of the Fund, ICON Capital, LLC.

The Fund raised approximately $150,000,000 commencing with our initial offering on June 2, 2003 through the closing of the offering on April 5, 2005. In May 2010, we entered our liquidation period, which is expected to continue for several more years. During the liquidation period, we began the gradual, orderly termination of the Fund’s operations and affairs, and liquidation or disposition of our equipment, leases and financing transactions. Additionally, during the liquidation period, you may receive distributions that are generated from net rental income or equipment sales when realized. In some months, the distribution may be larger, in some months the distribution may be smaller, and in some months there may not be any distribution.

Dispositions Following the Quarter

The Fund disposed of the following investments after the quarter ended September 30, 2013:

AET, Inc. Limited
Structure:	Lease	Collateral:	Two Aframax tankers.
Disposition Date:	11/7/2013
The Fund's Investment:	$9,320,000
Total Proceeds Received:	$4,453,000

ICON Income Fund Ten, LLC

Portfolio Overview

As of September 30, 2013, our portfolio consisted of the following investments:

AET, Inc. Limited
Structure:	Lease	Collateral:	Two Aframax tankers.
Expiration Date:	11/14/2013

ZIM Israel Navigation Co. Ltd.
Structure:	Lease	Collateral:	Two container vessels.
Expiration Dates:	3/31/2016
	3/31/2017

Transactions with Related Parties

Our Manager performs certain services relating to the management of our equipment leasing and other financing activities. Such services include, but are not limited to, the collection of lease payments from the lessees of the equipment or loan payments from borrowers, re-leasing services in connection with equipment which is off-lease, inspections of the equipment, liaising with and general supervision of lessees and borrowers to ensure that the equipment is being properly operated and maintained, monitoring performance by the lessees and borrowers of their obligations under the leases and loans and the payment of operating expenses. Administrative expense reimbursements are costs incurred by our Manager or its affiliates that are necessary to our operations.

During the three months ended September 30, 2013, our Manager suspended the collection of management fees and administrative expense reimbursements of approximately $230,000 and $56,000, respectively. During the nine months ended September 30, 2013, our Manager suspended the collection of management fees and administrative expense reimbursements of approximately $683,000 and $186,000, respectively. During the three and nine months ended September 30, 2012, the Manager suspended the collection of management fees and administrative expense reimbursements of approximately $108,000 and $90,000, respectively.

ICON Income Fund Ten, LLC

Transactions with Related Parties (continued)

Our Manager also has a 1% interest in our profits, losses, cash distributions and liquidation proceeds. We paid distributions to our Manager of $32,827 and $83,585 for the three and nine months ended September 30, 2013, respectively. We paid distributions to our Manager of $10,606 and $74,748 for the three and nine months ended September 30, 2012, respectively. Additionally, our Manager’s interest in the net income attributable to the Fund was $12,187 and $31,513 for the three and nine months ended September 30, 2013, respectively. Our Manager’s interest in the net income attributable to the Fund was $11,819 and $27,377 for the three and nine months ended September 30, 2012, respectively.

Fees and other expenses paid or accrued by us to our Manager or its affiliates were as follows:

			Nine Months Ended September 30,
Entity	Capacity	Description	2013		2012
ICON Capital, LLC	Manager	Management fees (1)	$	-	$	224,216
ICON Capital, LLC	Manager	Administrative expense reinbursements (1)		-		273,488
			$	-	$	497,704

(1) Amount charged directly to operations.

Your participation in the Fund is greatly appreciated.

We are committed to protecting the privacy of our investors in compliance with all applicable laws. Please be advised that, unless required by a regulatory authority such as FINRA or ordered by a court of competent jurisdiction, we will not share any of your personally identifiable information with any third party.

ICON Income Fund Ten, LLC

(A Delaware Limited Liability Company)

Financial Statements

Consolidated Balance Sheets

				September 30,
				2013		December 31,
				(unaudited)		2012
Assets
Current assets:
	Cash and cash equivalents			$	3,444,725	$	1,805,049
	Current portion of net investment in finance leases				18,716,346		10,304,383
	Other current assets				4,131		92,754
			Total current assets		22,165,202		12,202,186
Non-current assets:
	Net investment in finance leases, less current portion				15,449,383		29,726,814
	Investment in joint ventures				-		710,564
	Other non-current assets				24,800		24,800
			Total non-current assets		15,474,183		30,462,178
Total assets				$	37,639,385	$	42,664,364

Liabilities and Equity
Current liabilities:
	Accrued expenses			$	236,370	$	45,885
	Indemnification liability				371,617		372,143
	Other current liabilities				-		13,481
			Total liabilities		607,987		431,509

Commitments and contingencies

Equity:
	Members’ equity:
		Additional members			37,983,600		43,138,938
		Manager			(928,757)		(876,685)
		Accumulated other comprehensive loss			(5,352)		(57,405)
			Total members’ equity		37,049,491		42,204,848
	Noncontrolling interests				(18,093)		28,007
			Total equity		37,031,398		42,232,855
Total liabilities and equity				$	37,639,385	$	42,664,364

ICON Income Fund Ten, LLC

(A Delaware Limited Liability Company)

Financial Statements

Consolidated Statements of Comprehensive Income (unaudited)

			Three Months Ended September 30,				Nine Months Ended September 30,
			2013		2012		2013		2012
Revenue and other income:
	Rental income		$	-	$	-	$	-	$	4,944
	Finance income			1,445,515		1,726,497		4,584,971		5,101,790
	Loss from investment in joint ventures			(150,702)		(343,189)		(755,478)		(1,098,877)
	Interest and other income			(19,902)		(13,275)		337		10,867
		Total revenue and other income		1,274,911		1,370,033		3,829,830		4,018,724
Expenses:
	Management fees			-		-		-		224,216
	Administrative expense reimbursements			-		-		-		273,488
	General and administrative			56,203		184,840		715,818		779,807
	Depreciation and amortization			-		-		-		590
		Total expenses		56,203		184,840		715,818		1,278,101
Net income				1,218,708		1,185,193		3,114,012		2,740,623
	Less: net income (loss) attributable to noncontrolling interests			-		3,249		(37,283)		2,759
Net income attributable to Fund Ten				1,218,708		1,181,944		3,151,295		2,737,864

Other comprehensive income:
	Change in fair value of derivative financial instruments			13,218		20,845		52,053		67,575
	Currency translation adjustments			-		-		-		(1,151)
		Total other comprehensive income		13,218		20,845		52,053		66,424
Comprehensive income				1,231,926		1,206,038		3,166,065		2,807,047
	Less: comprehensive income (loss) attributable to
		noncontrolling interests		-		3,249		(37,283)		2,759
Comprehensive income attributable to Fund Ten			$	1,231,926	$	1,202,789	$	3,203,348	$	2,804,288

Net income attributable to Fund Ten allocable to:
	Additional members		$	1,206,521	$	1,170,125	$	3,119,782	$	2,710,487
	Manager			12,187		11,819		31,513		27,377
			$	1,218,708	$	1,181,944	$	3,151,295	$	2,737,864

Weighted average number of additional shares of limited
	liability company interests outstanding			148,211		148,211		148,211		148,211
Net income attributable to Fund Ten per weighted average
	additional share of limited liability company interests
		outstanding	$	8.14	$	7.89	$	21.05	$	18.29

ICON Income Fund Ten, LLC

(A Delaware Limited Liability Company)

Financial Statements

Consolidated Statements of Changes in Equity

		Members' Equity
		Additional Shares of Limited Liability Company Interests	Additional Members		Manager		Accumulated Other Comprehensive (Loss) Income		Total Members' Equity		Noncontrolling Interests		Total Equity
Balance, December 31, 2012		148,211	$	43,138,938	$	(876,685)	$	(57,405)	$	42,204,848	$	28,007	$	42,232,855
	Net income (loss)	-		996,047		10,061		-		1,006,108		(266)		1,005,842
	Change in fair value of derivative financial instruments	-		-		-		21,664		21,664		-		21,664
	Cash distributions	-		(2,500,044)		(25,253)		-		(2,525,297)		-		(2,525,297)
Balance, March 31, 2013 (unaudited)		148,211		41,634,941		(891,877)		(35,741)		40,707,323		27,741		40,735,064
	Net income (loss)	-		917,214		9,265		-		926,479		(37,017)		889,462
	Change in fair value of derivative financial instruments	-		-		-		17,171		17,171		-		17,171
	Cash distributions	-		(2,525,044)		(25,505)		-		(2,550,549)		-		(2,550,549)
Balance, June 30, 2013 (unaudited)		148,211		40,027,111		(908,117)		(18,570)		39,100,424		(9,276)		39,091,148
	Net income	-		1,206,521		12,187		-		1,218,708		-		1,218,708
	Change in fair value of derivative financial instruments	-		-		-		13,218		13,218		-		13,218
	Cash distributions	-		(3,250,032)		(32,827)		-		(3,282,859)		(8,817)		(3,291,676)
Balance, September 30, 2013 (unaudited)		148,211	$	37,983,600	$	(928,757)	$	(5,352)	$	37,049,491	$	(18,093)	$	37,031,398

ICON Income Fund Ten, LLC

(A Delaware Limited Liability Company)

Financial Statements

Consolidated Statements of Cash Flows (unaudited)

			Nine Months Ended September 30,
				2013		2012
Cash flows from operating activities:
	Net income		$	3,114,012	$	2,740,623
	Adjustments to reconcile net income to net cash provided by operating activities:
		Finance income		(4,584,971)		(5,101,790)
		Loss from investment in joint ventures		755,478		1,098,877
		Depreciation and amortization		-		590
		Interest and other income		(526)		-
	Changes in operating assets and liabilities:
		Collection of finance leases		10,450,439		3,250,188
		Other assets, net		88,623		20,376
		Due to Manager and affiliates, net		-		(116,479)
		Accrued expenses		190,485		(87,577)
		Other current liabilities		(13,481)		12,187
Net cash provided by operating activities				10,000,059		1,816,995
Cash flows from investing activities:
	Investment in joint ventures			-		(55,532)
	Distribution from joint venture			7,139		-
	Principal received on notes receivable			-		446,499
Net cash provided by investing activities				7,139		390,967
Cash flows from financing activities:
	Distributions to noncontrolling interests			(8,817)		-
	Cash distributions to members			(8,358,705)		(7,474,818)
Net cash used in financing activities				(8,367,522)		(7,474,818)
Net increase (decrease) in cash and cash equivalents				1,639,676		(5,266,856)
Cash and cash equivalents, beginning of period				1,805,049		6,171,596
Cash and cash equivalents, end of period			$	3,444,725	$	904,740

ICON Income Fund Ten, LLC

Forward Looking Statements

Certain statements within this document may constitute forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995 (“PSLRA”). These statements are being made pursuant to the PSLRA, with the intention of obtaining the benefits of the “safe harbor” provisions of the PSLRA, and, other than as required by law, we assume no obligation to update or supplement such statements. Forward-looking statements are those that do not relate solely to historical fact. They include, but are not limited to, any statement that may predict, forecast, indicate or imply future results, performance, achievements or events. You can identify these statements by the use of words such as “may,” “will,” “could,” “anticipate,” “believe,” “estimate,” “expect,” “continue,” “further,” “plan,” “seek,” “intend,” “predict” or “project” and variations of these words or comparable words or phrases of similar meaning. These forward-looking statements reflect our current beliefs and expectations with respect to future events and are based on assumptions and are subject to risks and uncertainties and other factors outside our control that may cause actual results to differ materially from those projected. We undertake no obligation to update publicly or review any forward-looking statement, whether as a result of new information, future developments or otherwise.

Additional Information

“Total Proceeds Received,” as referenced in the sections entitled Dispositions Following the Quarter, does not include proceeds received to satisfy indebtedness incurred in connection with the investment, if any, or the payment of any fees or expenses with respect to such investment.

A detailed financial report on SEC Form 10-Q or 10-K (whichever is applicable) is available to you. It is typically filed either 45 or 90 days after the end of a quarter or year, respectively. Usually this means a filing will occur on or around March 31, May 15, August 14, and November 14 of each year. It contains financial statements and detailed sources and uses of cash plus explanatory notes. You are always entitled to these reports. Please access them by:

·	Visiting www.iconinvestments.com, or

·	Visiting www.sec.gov, or

·	Writing us at: Angie Seenauth c/o ICON Investments, 3 Park Avenue, 36th Floor, New York, NY 10016

We do not distribute these reports to you directly in order to keep our expenses down as the cost of mailing this report to all investors is significant. Nevertheless, the reports are immediately available upon your request.

ICON INCOME FUND TEN LLC 8-K