v2.4.0.6

BALANCE SHEETS (USD $) In Thousands, unless otherwise specified	Dec. 31, 2011	Dec. 31, 2010
ASSETS
Cash and cash equivalents	$ 249	$ 496
Accounts receivable	261	95
Prepaid expenses	2	4
Investments in equipment and leases, net of accumulated depreciation of $13,789 at December 31, 2011 and $16,402 at December 31, 2010	2,843	3,624
Total assets	3,355	4,219
Accounts payable and accrued liabilities:
General Partner	113	81
Other	225	130
Unearned operating lease income	21	108
Total liabilities	359	319
Commitments and contingencies
Partners' capital:
General Partner	215	205
Limited Partners	2,781	3,695
Total Partners' capital	2,996	3,900
Total liabilities and Partners' capital	$ 3,355	$ 4,219

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ATEL CASH DISTRIBUTION FUND V L P 10-K