v2.4.0.8

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Operating Leases [Abstract]
Operating lease equipment useful life			7 years
Allowance for credit losses [Abstract]
Past due period for the discontinuation of revenue recognition, Minimum			90 days
Allowance for Credit Losses Maximum Period to Resume Revenue Recognition			90 days
Other Income [Abstract]
Late fee income	$ 10,000	$ 33,000	$ 34,000	$ 155,000

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- Definition

The maximum period for income to be recognized on delinquent accounts.

+ References

No definition available.

+ Details

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- Definition

The minimum period for the discontinuation of revenue recognition for leases and loans with payments past due.

+ References

No definition available.

+ Details

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- Definition

The estimated useful life for straight-line basis depreciation on operating lease equipment.

+ References

No definition available.

+ Details

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- Definition

All amounts that are due to the servicer of a financial asset as a result of the debt holder not meeting the monthly payment terms.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 860

-SubTopic 50

-Section 50

-Paragraph 2

-Subparagraph (c)

-URI http://asc.fasb.org/extlink&oid=7882072&loc=d3e122596-111746

+ Details

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- Details

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- Details

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Lease Equity Appreciation Fund II, L.P. 10-Q