v3.24.1

Statements of Cash Flows - USD ($)	12 Months Ended
Statements of Cash Flows - USD ($)	Dec. 31, 2023	Dec. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 12,283,772	$ 2,069,792
Adjustments to reconcile net income to net cash from operating activities:
Depreciation and amortization	168,488	43,254
Gain on sale of Properties	(11,947,770)	(1,103,208)
Changes in operating assets and liabilities:
Decrease in rents and other receivables	197,239	24,114
Decrease (increase) in security deposit escrow	42,108	(39)
Decrease in prepaid insurance	938	3,170
(Decrease) increase in accounts payable and accrued expenses	(30,153)	9,412
Increase in accrued state income tax	204,872
Prepaid state income tax	(6,743)	(28,376)
Prepaid rent	(53,114)	(20,777)
Deferred closing costs	(18,878)	3,654
Distributions payable	234,495
Security deposit refund	(35,090)	(7,020)
Due to general partner	(2,090)
Net cash provided from operating activities	1,038,074	993,976
CASH FLOWS USED IN INVESTING ACTIVITIES:
Interest applied to Indemnification Trust account	(7,808)	(115)
Proceeds from sale of Property, net	13,417,798	1,448,540
Net cash provided from investing activities	13,409,990	1,448,425
CASH FLOWS FROM FINANCING ACTIVITIES:
Cash distributions to Limited Partners	(14,411,721)	(3,225,000)
Cash distributions to General Partner	(27,834)	(12,003)
Net cash used in financing activities	(14,439,555)	(3,237,003)
NET INCREASE (DECREASE) IN CASH	8,509	(794,602)
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR	171,236	965,838
CASH AND CASH EQUIVALENTS AT END OF YEAR	179,745	171,236
Noncash investing activities
Distributions accrued, not yet paid	$ 263,543	$ 2,090

Interest applied to Indemnification Trust account.

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DIVALL INSURED INCOME PROPERTIES 2 LIMITED PARTNERSHIP 10-K