CONDENSED STATEMENTS OF NET ASSETS (USD $) In Thousands, unless otherwise specified	Jun. 30, 2014	Dec. 31, 2013
ASSETS
Cash and cash equivalents	$ 393	$ 526
Current liabilities:
Accounts payable and accrued expenses	45	175
Due to affiliates	1	4
Total liabilities	46	179
Net assets in liquidation	$ 347	$ 347

Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.

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- Definition

Amount of payable due to an entity that is affiliated with the reporting entity by means of direct or indirect ownership. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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RIDGEWOOD ELECTRIC POWER TRUST III 10-Q