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ATEL CASH DISTRIBUTION FUND VI LP
|
10-K
Mar 14, 2:11 PM ET
ATEL CASH DISTRIBUTION FUND VI LP 10-K
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Contents
115
UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Form 10-K
Commission File number 000-28368
ATEL Cash Distribution Fund VI, L.P.
The Transamerica Pyramid, 600 Montgomery Street, 9th Floor, San Francisco, California 94111
DOCUMENTS INCORPORATED BY REFERENCE
PART I
Item 1. BUSINESS
General Development of Business
Narrative Description of Business
Equipment Leasing Activities
Item 2. PROPERTIES
Item 3. LEGAL PROCEEDINGS
Item 4. MINE SAFETY DISCLOSURES
PART II
Market Information
Holders
ERISA Valuation
Distributions
Item 6. SELECTED FINANCIAL DATA
Overview
Results of Operations
2012 versus 2011
Revenues
Expenses
Capital Resources and Liquidity
Cash Flows
2012 versus 2011
Distributions
Commitments and Contingencies and Off-Balance Sheet Transactions
Commitments and Contingencies
Off-Balance Sheet Transactions
Recent Accounting Pronouncements
Critical Accounting Policies and Estimates
Use of estimates:
Equipment on operating leases and related revenue recognition:
Asset valuation:
Item 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
ATEL CASH DISTRIBUTION FUND VI, L.P. BALANCE SHEETS DECEMBER 31, 2012 AND 2011(In Thousands)
ATEL CASH DISTRIBUTION FUND VI, L.P. STATEMENTS OF INCOME FOR THE YEARS ENDED DECEMBER 31, 2012 AND 2011(In Thousands Except for Units and Per Unit Data)
ATEL CASH DISTRIBUTION FUND VI, L.P. STATEMENT OF CHANGES IN PARTNERS’ CAPITAL FOR THE YEARS ENDED DECEMBER 31, 2012 AND 2011 (In Thousands Except for Units and Per Unit Data)
ATEL CASH DISTRIBUTION FUND VI, L.P. STATEMENTS OF CASH FLOWS FOR THE YEARS ENDED DECEMBER 31, 2012 AND 2011(In Thousands)
ATEL CASH DISTRIBUTION FUND VI, L.P. NOTES TO FINANCIAL STATEMENTS
1. Organization and Limited Partnership matters:
2. Summary of significant accounting policies:
Basis of presentation:
Use of estimates:
ATEL CASH DISTRIBUTION FUND VI, L.P. NOTES TO FINANCIAL STATEMENTS
2. Summary of significant accounting policies: - (continued)
Cash and cash equivalents:
Credit risk:
Accounts receivable:
Equipment on operating leases and related revenue recognition:
Asset valuation:
ATEL CASH DISTRIBUTION FUND VI, L.P. NOTES TO FINANCIAL STATEMENTS
2. Summary of significant accounting policies: - (continued)
Segment reporting:
Unearned operating lease income:
Income taxes:
ATEL CASH DISTRIBUTION FUND VI, L.P. NOTES TO FINANCIAL STATEMENTS
2. Summary of significant accounting policies: - (continued)
Per unit data:
Recent accounting pronouncements:
3. Concentration of credit risk and major customers:
ATEL CASH DISTRIBUTION FUND VI, L.P. NOTES TO FINANCIAL STATEMENTS
4. Investments in equipment and leases, net:
Impairment of investments in leases and assets held for sale or lease:
Net investment in operating leases:
ATEL CASH DISTRIBUTION FUND VI, L.P. NOTES TO FINANCIAL STATEMENTS
5. Related party transactions:
6. Guarantees:
7. Partners’ capital:
ATEL CASH DISTRIBUTION FUND VI, L.P. NOTES TO FINANCIAL STATEMENTS
7. Partners’ capital: - (continued)
Cash from Operations
Cash from Sales and Refinancing
Evaluation of disclosure controls and procedures
Management’s Annual Report on Internal Control over Financial Reporting
Changes in internal control
PART III
Audit Committee
Section 16(a) Beneficial Ownership Reporting Compliance
Code of Ethics
Item 11. EXECUTIVE COMPENSATION
Acquisition Fees
Equipment Management Fees
Incentive Management Fees
Equipment Resale Fees
Equipment Re-lease Fee
General Partner’s Interest in Operating Proceeds
Security Ownership of Certain Beneficial Owners
Security Ownership of Management
Changes in Control
Item 13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS
Item 14. PRINCIPAL ACCOUNTING FEES AND SERVICES
PART IV
Item 15. EXHIBITS AND FINANCIAL STATEMENT SCHEDULES
SIGNATURES
ATEL CASH DISTRIBUTION FUND VI, L.P. CODE OF ETHICS FOR CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL AND OPERATING OFFICER
A. SCOPE
B. PURPOSE
C. ETHICS STANDARDS
1. Honest and Ethical Conduct
2. Conflicts of Interest
3. Timely and Truthful Disclosure
4. Legal Compliance
D. VIOLATIONS OF ETHICAL STANDARDS
1. Reporting Known or Suspected Violations
2. Accountability for Violations
CERTIFICATION PURSUANT TO RULE 13a-14(a) OR RULE 15d-14(a) OF THE SECURITIES EXCHANGE ACT OF 1934 AS ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002
CERTIFICATION PURSUANT TO RULE 13a-14(a) OR RULE 15d-14(a) OF THE SECURITIES EXCHANGE ACT OF 1934 AS ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002
CERTIFICATION PURSUANT TO 18 U.S.C. §1350, AS ADOPTED PURSUANT TO §906 OF THE SARBANES-OXLEY ACT OF 2002
CERTIFICATION PURSUANT TO 18 U.S.C. §1350, AS ADOPTED PURSUANT TO §906 OF THE SARBANES-OXLEY ACT OF 2002