v2.3.0.15

CONDENSED STATEMENTS OF OPERATIONS (Unaudited) (USD $)	3 Months Ended		6 Months Ended
CONDENSED STATEMENTS OF OPERATIONS (Unaudited) (USD $)	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2011	Sep. 30, 2010
CONDENSED STATEMENTS OF OPERATIONS (Unaudited) [Abstract]
Reporting fees	$ 6,134	$ 1,457	$ 6,134	$ 11,767
Distribution income	0	0	500	0
Total operating income	6,134	1,457	6,634	11,767
Operating expenses:
Asset management fees (Note 3)	18,234	26,810	38,437	54,103
Legal and accounting fees	3,263	33,319	31,652	33,335
Other	9,549	0	11,287	825
Total operating expenses	31,046	60,129	81,376	88,263
Loss from operations	(24,912)	(58,672)	(74,742)	(76,496)
Gain on sale of Local Limited Partnerships	17,004	50,000	55,928	50,000
Interest income	2	2	4	5
Net loss	(7,906)	(8,670)	(18,810)	(26,491)
Net loss allocated to:
General Partner	(79)	(87)	(188)	(265)
Limited Partners	$ (7,827)	$ (8,583)	$ (18,622)	$ (26,226)
Net loss per Partnership Unit	$ (1)	$ (1)	$ (3)	$ (4)
Outstanding weighted Partnership Units	7,000	7,000	7,000	7,000

The aggregate costs related to asset management during the reporting period.

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The difference between the carrying value and the sale price of real estate or properties that were intended to be sold or held for capital appreciation or rental income. This element refers to the gain (loss) included in earnings and not to the cash proceeds of the sale. This element is a noncash adjustment to net income when calculating net cash generated by operating activities using the indirect method.

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Income derived from investments in debt securities and on cash and cash equivalents the earnings of which reflect the time value of money or transactions in which the payments are for the use or forbearance of money.

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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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Aggregate amount of net income allocated to general partners.

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Aggregate amount of net income allocated to limited partners.

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Net income (loss) allocated to each outstanding limited 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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The net result for the period of deducting operating expenses from operating revenues.

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The total amount of other operating cost and expense items that are associated with the entity's normal revenue producing operation.

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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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Revenues arising from transactions between (a) a parent company and its subsidiaries; (b) subsidiaries of a common parent; (c) an entity and trusts for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of the entity's' management; (d) an entity and its principal, owners, management, or members of their immediate families; and (e) affiliates.

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Aggregate revenue recognized during the period (derived from goods sold, services rendered, insurance premiums, or other activities that constitute an entity's earning process). For financial services companies, also includes investment and interest income, and sales and trading gains.

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Weighted average number of general partnership units outstanding determined by relating the portion of time within a reporting period that general partnership units have been outstanding to the total time in that period.

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Distribution income received from Local Limited Partnerships.

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WNC HOUSING TAX CREDIT FUND II LP 10-Q