v2.4.0.8

Balance Sheets (USD $) In Thousands, unless otherwise specified	Sep. 30, 2014	Dec. 31, 2013
ASSETS
Cash and cash equivalents	$ 2,048	$ 1,662
Accounts receivable, net of allowance for doubtful accounts of $146 as of September 30, 2014 and $150 as of December 31, 2013	160	167
Investments in equipment and leases, net of accumulated depreciation of $33,039 as of September 30, 2014 and $33,625 as of December 31, 2013	5,443	5,643
Prepaid expenses and other assets	21	22
Total assets	7,672	7,494
Accounts payable and accrued liabilities:
General Partner	43	190
Other	302	347
Unearned operating lease income	34	28
Total liabilities	379	565
Commitments and contingencies
Partners' capital:
General Partner
Limited Partners	7,293	6,929
Total Partners' capital	7,293	6,929
Total liabilities and Partners' capital	$ 7,672	$ 7,494

Carrying amount as of the balance sheet date, net of allowance for doubtful accounts, of account and note receivables due from other than related parties.

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ATEL CAPITAL EQUIPMENT FUND VII LP 10-Q