Partners' Deficit

12 Months Ended

Dec. 31, 2012

(11)

Partners’ Deficit

Following is a summary of the combined changes in partners’ deficit for the two years ended December 31, 2012 (in thousands except unit data):

	Units						Partners’ Deficit
	General Partners		Limited Partners		Total		General partners			Limited partners			Total

January 1, 2011		1,000		96,752		97,752	$	(524	)	$	(53,678	)	$	(54,202	)

Net loss								(80	)		(7,871	)		(7,951	)
Other comprehensive loss		-		-		-		(1	)		(113	)		(114	)

Comprehensive loss								(81	)		(7,984	)		(8,065	)

December 31, 2011		1,000		96,752		97,752	$	(605	)	$	(61,662	)	$	(62,267	)

Net loss								(70	)		(6,939	)		(7,009	)
Other comprehensive loss								-			-			-

Comprehensive loss								(70	)		(6,939	)		(7,009	)

December 31, 2012		1,000		96,752		97,752	$	(675	)	$	(68,601	)	$	(69,276	)

- Definition

The entire disclosure for the formation, structure, control and ownership of the partnership. Disclosures related to accounts comprising partners' capital. Includes balances of general partners' capital account, limited partners' capital account, preferred partners' capital account and total partners' capital account and units outstanding; accumulated other comprehensive income; amount and nature of changes to amount of partner's capital and units outstanding by class, rights and privileges for each class of units; distribution policies and distributions paid by unit class; impact of and correction of an error in previously issued financial statements; limitations of partners' liability; redemption, conversion and distribution policies; and deferred compensation related to the issuance of units.

+ References+ Details

NATIONAL PROPERTY ANALYSTS MASTER LIMITED PARTNERSHIP 10-K