v2.4.0.8

Statements of Operations (USD $)	3 Months Ended		9 Months Ended
Statements of Operations (USD $)	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Revenues:
Rental income (Note 5)	$ 36,906	$ 31,191	$ 109,773	$ 91,429
Total revenues	36,906	31,191	109,773	91,429
Expenses:
Professional services to affiliates	8,389	16,281	34,023	40,920
Professional services to non-affiliates	26,085	24,145	75,744	64,210
General and administrative expenses to affiliates	117	4,724	8,580	9,636
General and administrative expenses to non-affiliates	4,770	1,100	25,681	24,825
Marketing expenses to affiliates	0	674	160	674
Marketing expenses to non-affiliates	0	798	0	798
Land operating expenses to non-affiliates	2,915	2,997	10,134	9,378
Total expenses	42,276	50,719	154,322	150,441
Operating loss	(5,370)	(19,528)	(44,549)	(59,012)
Interest income	1,252	2,928	3,738	8,606
Other income	700	1,950	3,200	6,800
Loss from continuing operations	(3,418)	(14,650)	(37,611)	(43,606)
Discontinued operations (Note 2):
Income from discontinued operations	0	14,287	0	70,145
Gain (loss) on sale of investment properties	0	(469,497)	0	619,039
Income (loss) from discontinued operations	0	(455,210)	0	689,184
Net income (loss)	(3,418)	(469,860)	(37,611)	645,578
Net income (loss) allocated to:
General Partner	(34)	(4)	(376)	390,265
Limited Partners	(3,384)	(469,856)	(37,235)	255,313
Net income (loss)	$ (3,418)	$ (469,860)	$ (37,611)	$ 645,578
Net income (loss) allocated to the one General Partner Unit	$ (34)	$ (4)	$ (376)	$ 390,265
Net income (loss) per Unit, allocated to Limited Partners per weighted average Limited Partnership Units (29,593 for the three and nine months ended September 30, 2013 and 2012):
Continuing operations	$ (0.11)	$ (0.49)	$ (1.26)	$ (1.46)
Discontinued operations	$ 0.00	$ (15.38)	$ 0.00	$ 10.09
Total	$ (0.11)	$ (15.87)	$ (1.26)	$ 8.63

Discontinued Operation Income Loss Before Provision For Loss On Investment Property Held For Sale And Taxes

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A fee charged for services from professionals such as doctors, lawyers and accountants, including such fees related to affiliates. The term is often expanded to include other professions, for example, pharmacists charging to maintain a medicinal profile of a client or customer.

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Overall income (loss) from a disposal group that is classified as a component of the entity, before income tax, reported as a separate component of income before extraordinary items. Includes the following (before income tax): income (loss) from operations during the phase-out period, gain (loss) on disposal, provision (or any reversals of earlier provisions) for loss on disposal, and adjustments of a prior period gain (loss) on disposal.

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Per unit of ownership amount after tax of income (loss) from continuing operations available to limited partnership (LP) unit-holder in a publicly trade limited partnership (LP) or master limited partnership (MLP).

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Amount before accretion (amortization) of purchase discount (premium) of interest income on nonoperating securities.

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Generally recurring costs associated with normal operations except for the portion of these expenses which can be clearly related to production and included in cost of sales or services. Includes selling, general and administrative expense.

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

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INLAND LAND APPRECIATION FUND LP 10-Q