| **Long-Lived Assets and Assets Held for Sale**             | 9 Months Ended                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            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| **Discontinued Operations and Disposal Groups [Abstract]** |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           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| Long-Lived Assets and Assets Held for Sale                 | LONG-LIVED ASSETS AND ASSETS HELD FOR SALEThe Partnership reviews long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be fully recoverable.  Recoverability is measured by a comparison of the carrying amount of an asset to the estimated future undiscounted net cash flows expected to be generated by the asset.  If an asset were determined to be impaired, its basis would be adjusted to fair value through the recognition of an impairment loss.  During the nine month periods ended September 30, 2013 and 2012, $0 and $87,104 of impairment was recognized, respectively. Assets to be disposed of are separately presented on the condensed consolidated balance sheets and reported at the lower of the carrying amount or fair value less costs to sell, and are no longer depreciated.  Real estate assets are only classified as held for sale when all of the specific criteria under accounting principles generally accepted in the United States are met.  Criteria include the commitment to sell the asset and the active marketing of the asset at a price that is reasonable in relation to its current fair value.The assets and liabilities of a group classified as held for sale are presented separately in the appropriate asset and liability sections of the condensed consolidated balance sheets.  Operations from a group classified as held for sale are reported in operations of asset held for sale.  As of December 31, 2011, the Clearwater hotel was classified as held for sale.  On January 6, 2012, the Clearwater hotel was sold.  As of September 30, 2012, the Scottsdale hotel is classified as held for sale. Operations were terminated at the Scottsdale hotel on December 31, 2012.  During the three, six and nine months ended March 31, 2013, June 30, 2013 and September 30, 2013 management was winding up the affairs of the Scottsdale hotel.   During the three month period ended September 30, 2013, the Roseville, University and Plymouth hotels were classified as held for sale.  On August 8, 2013, the Roseville hotel was sold.  During the three month period ended September 30, 2013, management was winding up the affairs of the Roseville hotel.  Assets related to discontinued operations as of September 30, 2013 and 2012 were $4,241,743 and $5,494,389, respectively.  Additionally, the liabilities related to discontinued operations as of September 30, 2013 and 2012 were $3,609,244 and $7,143,914, respectively.  The tables below detail the assets and liabilities held for sale as of September 30, 2013 and December 31, 2012. ASSETS RELATED TO DISCONTINUED OPERATIONS SEPTEMBER 30, 2013           University Plymouth Roseville Scottsdale Total          Cash and restricted cash$1,231,982 $105,138 $124,781 $66 $1,461,967Accounts receivable and other assets237,465 71,968 40,593 5,821 355,847Land444,480 272,727 — — 717,207Building4,120,883 3,454,768 — — 7,575,651Furniture, fixtures and equipment2,482,620 776,914 — — 3,259,534Deferred assets46,680 38,560 — — 85,240Accumulated depreciation and amortization(5,638,385) (3,575,318) — — (9,213,703)          Total $2,925,725 $1,144,757 $165,374 $5,887 $4,241,743ASSETS RELATED TO DISCONTINUED OPERATIONSDECEMBER 31, 2012           University Plymouth Roseville Scottsdale Total          Cash and restricted cash$1,032,204 $18,341 $43,049 $24,541 $1,118,135Accounts receivable and other assets208,322 61,839 94,745 46,732 411,638Land444,480 272,727 474,783 — 1,191,990Building4,145,969 3,423,204 3,482,197 — 11,051,370Furniture, fixtures and equipment2,381,856 758,317 810,861 — 3,951,034Deferred assets74,692 51,729 80,793 — 207,214Accumulated depreciation and amortization(5,454,800) (3,485,061) (3,497,131) — (12,436,992)          Total$2,832,723 $1,101,096 $1,489,297 $71,273 $5,494,389LIABILITIES RELATED TO DISCONTINUED OPERATIONSAS OF SEPTEMBER 30, 2013           University Plymouth Roseville Scottsdale Total          Mortgage$3,270,124 $— $— $— $3,270,124          Hotel trade payable and accrued expenses226,190 76,765 26,437 9,728 339,120          Total$3,496,314 $76,765 $26,437 $9,728 $3,609,244LIABILITIES RELATED TO DISCOUNTINUED OPERATIONSAS OF DECEMBER 31, 2012           University Plymouth Roseville Scottsdale Total          Mortgage$3,340,595 $1,009,025 $2,368,997 $— $6,718,617          Hotel trade payable and accrued expenses161,458 70,156 88,171 105,512 425,297          Total$3,502,053 $1,079,181 $2,457,168 $105,512 $7,143,914The following details the discontinued operations for the three and nine months ending September 30, 2013 and 2012. DISCONTINUED OPERATIONSFOR THE THREE MONTHS ENDED SEPTEMBER 30, 2013                  Roseville  Plymouth  University  Total        Revenue:       Rooms$165,663 $418,488 $891,452 $1,475,603Rental and other20,811 9,077 74,454 104,342Telephone— — 15 15 186,474 427,565 965,921 1,579,960        Departmental expenses:       Rooms(75,990) (152,360) (235,837) (464,187)Rental and other(3,669) (2,075) (1,740) (7,484)Telephone(826) (2,585) (2,123) (5,534) (80,485) (157,020) (239,700) (477,205)Gross operating income 105,989 270,545 726,221 1,102,755        Unallocated operating income (expenses):               General and administrative(37,778) (46,988) (72,621) (157,387)Depreciation and amortization(15,503) (15,628) (64,358) (95,489)Marketing(25,755) (28,955) (55,158) (109,868)Energy(12,673) (27,659) (36,803) (77,135)Building lease320 (166) (707) (553)Property operations and maintenance(20,094) (35,221) (43,569) (98,884)Property taxes(9,458) (21,046) (62,456) (92,960)Management fees(6,596) (14,729) (33,811) (55,136) (127,537) (190,392) (369,483) (687,412)                Gain on sale2,096,216 — — 2,096,216Interest(23,860) (5,013) (58,158) (87,031)Operating income from       discontinued operations$2,050,808 $75,140 $298,580 $2,424,528DISCONTINUED OPERATIONSFOR THE NINE MONTHS ENDED SEPTEMBER 30, 2013                      Roseville  Plymouth  University  Scottsdale  Total          Revenue:         Rooms$832,447 $913,137 $2,284,469 $760 $4,030,813Rental and other43,463 21,796 190,631 — 255,890Food and beverage— — — — —Telephone— 24 1,200 — 1,224 875,910 934,957 2,476,300 760 4,287,927          Departmental expenses:         Rooms(302,349) (371,853) (630,019) (1,206) (1,305,427)Rental and other(7,165) (5,346) (5,792) — (18,303)Telephone(4,999) (6,539) (7,878) — (19,416) (314,513) (383,738) (643,689) (1,206) (1,343,146)Gross operating income (loss)561,397 551,219 1,832,611 (446) 2,944,781          Unallocated operating expenses:                   General and administrative(137,193) (121,471) (194,022) (31,139) (483,825)Depreciation and amortization(119,166) (97,168) (191,456) — (407,790)Marketing(88,354) (76,086) (140,296) (1,203) (305,939)Energy(75,201) (82,976) (118,797) — (276,974)Building lease(1,377) (1,836) (8,100) — (11,313)Property operations and maintenance(85,849) (104,913) (124,805) (1,109) (316,676)Property taxes(54,566) (63,133) (187,372) — (305,071)Management fees(30,728) (32,489) (86,665) (12) (149,894) (592,434) (580,072) (1,051,513) (33,463) (2,257,482)                    Gain on sale2,096,216 — — — 2,096,216Interest(100,653) (43,009) (175,679) — (319,341)Operating (loss) income from          discontinued operations$1,964,526 $(71,862) $605,419 $(33,909) $2,464,174DISCONTINUED OPERATIONSFOR THE THREE MONTHS ENDED SEPTEMBER 30, 2012                          Roseville  Plymouth  University  Scottsdale Clearwater  Total            Revenue:           Rooms$424,966 $371,368 $838,518 $321,578 $— $1,956,430Rental and other14,225 9,333 64,569 10,939 — 99,066Food and beverage— — — (6,645) — (6,645)Telephone— 153 718 1,655 — 2,526 439,191 380,854 903,805 327,527 — 2,051,377            Departmental expenses:           Rooms(131,098) (139,140) (222,691) (115,783) — (608,712)Rental and other(3,087) (1,713) (2,202) (15) — (7,017)Food and beverage— — — 2,724 — 2,724Telephone(1,998) (1,828) (3,026) (4,350) — (11,202) (136,183) (142,681) (227,919) (117,424) — (624,207)Gross operating income 303,008 238,173 675,886 210,103 — 1,427,170            Unallocated operating expenses:                       General and administrative(54,563) (48,701) (63,999) (67,078) (3,790) (238,131)Depreciation and amortization(59,073) (42,543) (52,880) (12,242) — (166,738)Marketing(33,190) (23,613) (52,306) (48,884) — (157,993)Energy(27,618) (26,544) (32,666) (58,958) — (145,786)Building lease(850) (1,063) (3,902) (89,383) — (95,198)Property operations and maintenance(36,946) (31,018) (47,548) (49,304) — (164,816)Property taxes(21,153) (19,593) (59,065) (28,413) — (128,224)Management fees(15,371) (13,330) (31,977) (15,009) — (75,687) (248,764) (206,405) (344,343) (369,271) (3,790) (1,172,573)            Impairment— — — (87,104) — (87,104)Gain on sale— — — — — —Interest(44,112) (18,788) (59,766) — — (122,666)Operating income (loss) from           discontinued operations$10,132 $12,980 $271,777 $(246,272) $(3,790) $44,827DISCONTINUED OPERATIONSFOR THE NINE MONTHS ENDED SEPTEMBER 30, 2012                          Roseville  Plymouth  University  Scottsdale Clearwater  Total            Revenue:           Rooms$1,085,229 $897,107 $2,159,323 $1,613,980 $9,592 $5,765,231Rental and other37,958 21,734 182,012 30,930 676 273,310Food and beverage— — — 5,993 — 5,993Telephone— 378 1,803 7,644 (187) 9,638 1,123,187 919,219 2,343,138 1,658,547 10,081 6,054,172            Departmental expenses:           Rooms(354,460) (364,670) (608,664) (415,887) (16,372) (1,760,053)Rental and other(9,160) (6,235) (7,611) (241) (101) (23,348)Food and beverage— — — (5,353) — (5,353)Telephone(5,890) (6,057) (9,227) (10,141) 1,062 (30,253) (369,510) (376,962) (625,502) (431,622) (15,411) (1,819,007)Gross operating income (loss)753,677 542,257 1,717,636 1,226,925 (5,330) 4,235,165            Unallocated operating expenses:                       General and administrative(149,314) (141,852) (184,435) (165,167) (15,341) (656,109)Depreciation and amortization(150,699) (130,042) (186,881) (29,397) — (497,019)Marketing(91,609) (66,021) (132,546) (186,321) (5,698) (482,195)Energy(80,406) (70,097) (102,085) (139,350) 2,132 (389,806)Building lease(2,547) (3,195) (11,701) (268,146) (18,453) (304,042)Property operations and maintenance(100,353) (95,381) (122,751) (148,702) (5,063) (472,250)Property taxes(63,459) (58,778) (175,193) (85,239) (667) (383,336)Management fees(39,310) (32,173) (81,995) (74,875) (347) (228,700) (677,697) (597,539) (997,587) (1,097,197) (43,437) (3,413,457)            Impairment— — — (87,104) — (87,104)Gain on sale— — — — 417,303 417,303Interest(126,639) (53,939) (181,097) — — (361,675)Operating (loss) income from            discontinued operations$(50,659) $(109,221) $538,952 $42,624 $368,536 $790,232 |

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The entire disclosure for the facts and circumstances leading to the completed or expected disposal, manner and timing of disposal, the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the segment in which the disposal group was reported, and the classification (whether sold or classified as held for sale) and carrying value of the assets and liabilities comprising the disposal group. Includes all disposal groups, including those classified as components of the entity (discontinued operations).
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 144 -Paragraph 43-48 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6391110&loc=d3e2941-110230Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1361-107760Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 45 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6892542&loc=d3e957-107759Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1510-107760Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 45 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6892542&loc=d3e1012-107759Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 45 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=6892542&loc=d3e1020-107759Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1474-107760Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 45 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=8077374&loc=d3e2443-110228Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1436-107760
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