v3.7.0.1

STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended
STATEMENTS OF OPERATIONS - USD ($)	Mar. 31, 2017	Mar. 31, 2016
REVENUE
Finance and rental income	$ 1,434,109	$ 2,839,028
Gain on sale of leased equipment	1,686,927	7,927
Interest income	324,373	477,830
Other income	20,400	25,017
Total revenue	3,465,809	3,349,802
EXPENSES
Operating expenses (related party)	65,077	97,628
Management fees (related party)	114,746	153,924
Depreciation	293,160	1,149,575
Interest expense	118,825	134,439
Other expenses (including related party expenses of $213,100 and $18,513 for the three months ended March 31, 2017 and 2016, respectively)	396,731	176,687
Total expenses	988,539	1,712,253
Net income before income taxes	2,477,270	1,637,549
Net income	$ 2,477,270	$ 1,637,549
Basic and diluted earnings per share	$ 0.27	$ 0.18
Weighted average number of shares outstanding: basic and diluted	9,171,660	9,273,855

The aggregate amount of management fees incurred/paid to the Manager and its affiliates during the reporting period.

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The total amount of revenue recognized for the period from operating and finance leases, including minimum lease revenue, contingent revenue, percentage revenue and sublease revenue.

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The aggregate amount of operating expenses incurred/paid to the Manager or its affiliates during the reporting period.

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Total costs of sales and operating expenses for the period.

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The amount of expense recognized in the current period that reflects the allocation of the cost of tangible assets over the assets' useful lives. Includes production and non-production related depreciation.

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The amount of net income or loss for the period per each share in instances when basic and diluted earnings per share are the same amount and reported as a single line item on the face of the financial statements. Basic earnings per share is the amount of net income or loss for the period per each share of common stock or unit outstanding during the reporting period. Diluted earnings per share includes the amount of net income or loss for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

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The net gain (loss) arising from the lessor's transactions involving the sale, transfer, or termination of financing agreements classified as capital leases.

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Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.

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The aggregate interest and fee income generated by: (1) loans the Entity has positive intent and ability to hold for the foreseeable future, or until maturity or payoff, including commercial and consumer loans, whether domestic or foreign, which may consist of: (a) industrial and agricultural; (b) real estate; and (c) real estate construction loans; (d) trade financing; (e) lease financing; (f) home equity lines-of-credit; (g) automobile and other vehicle loans; and (h) credit card and other revolving-type loans and (2) loans and leases held-for-sale which may include mortgage loans, direct financing, and sales-type leases.

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Amount of the cost of borrowed funds accounted for as interest expense.

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The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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Amount of expense classified as other.

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Amount of revenue and income classified as other.

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Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).

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Average number of shares or units issued and outstanding that are used in calculating basic and diluted earnings per share (EPS).

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Macquarie Equipment Leasing Fund, LLC 10-Q