Deferred Revenue	3 Months Ended
Mar. 31, 2013
Deferred Revenue Disclosure [Abstract]
Deferred Revenue	Note 8: Deferred Revenue Under the terms of the respective leases at the Grand Rapids, Michigan and Rockville, Maryland properties, the Anchor Tenant had the option of either refinancing the existing underlying indebtedness or paying it off. In January 2012, the Anchor Tenant elected to satisfy the underlying indebtedness in full on both properties in the approximate amount of $4,121. As a result, NPAMLP reduced the wraparound mortgages payable balance on these properties in the same amount. In accordance with the FASB authoritative guidance, NPAMLP recorded deferred lease revenue that will be amortized on a straight line basis to income over the balance of the respective lease terms. The deferred revenue recognized with respect to these leases for each of the three months ended March 31, 2013 and 2012 was $85. At March 31, 2013, included in deferred revenue on the combined condensed balance sheet is $3,695 related to these leases. The remaining balance of the deferred revenue balance represents prepayments of tenant rental income.

Deferred Revenue

3 Months Ended

Mar. 31, 2013

Deferred Revenue Disclosure [Abstract]

Note 8: Deferred Revenue

Under the terms of the respective leases at the Grand Rapids, Michigan and Rockville, Maryland properties, the Anchor Tenant had the option of either refinancing the existing underlying indebtedness or paying it off. In January 2012, the Anchor Tenant elected to satisfy the underlying indebtedness in full on both properties in the approximate amount of $4,121. As a result, NPAMLP reduced the wraparound mortgages payable balance on these properties in the same amount. In accordance with the FASB authoritative guidance, NPAMLP recorded deferred lease revenue that will be amortized on a straight line basis to income over the balance of the respective lease terms. The deferred revenue recognized with respect to these leases for each of the three months ended March 31, 2013 and 2012 was $85. At March 31, 2013, included in deferred revenue on the combined condensed balance sheet is $3,695 related to these leases. The remaining balance of the deferred revenue balance represents prepayments of tenant rental income.

- Definition

The entire disclosure for deferred revenues at the end of the reporting period, and description and amounts of significant changes that occurred during the reporting period. Deferred revenue is a liability as of the balance sheet date related to a revenue producing activity for which revenue has not yet been recognized. Generally, an entity records deferred revenue when it receives consideration from a customer before achieving certain criteria that must be met for revenue to be recognized in conformity with GAAP.

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NATIONAL PROPERTY ANALYSTS MASTER LIMITED PARTNERSHIP 10-Q