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Net Investment in Direct Financing Lease (Tables)

3 Months Ended

Mar. 31, 2013

Net Investment in Direct Financing Lease [Abstract]

Schedule of Minimum Future Lease Receipts of the Direct Financing Lease [Table Text Block]


	March 31, 2013
For years ending December 31,	(in thousands)
2013	$	162
2014		216
2015		228
2016		265
2017		265
Thereafter		2,630
Total minimum future lease receipts	$	3,766

- Definition

Tabular disclosure of leases entered into in connection with the transaction involving the sale of property to another party and the lease of the property back to the seller was accounted for as an operating or capital lease. If the sale of the asset(s) did not meet the requirements to be accounted for as a sale whether the transaction was accounted for using the deposit method or as a financing. Disclosure may also include a description of the terms of the sale-leaseback transaction, including future commitments, obligations, provisions, or circumstances that require or result in the seller-lessee's continuing involvement. For leasing transactions involving "Special Purpose Entities"', disclosure may include a general description of the significant terms of the leasing arrangement including renewal or purchase options, escalation clauses, obligations with respect to refinancing of the lessor's debt, significant penalties and the provisions of any significant guarantees, such as residual value guarantees.

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