10-Q Filing

BOSTON CAPITAL TAX CREDIT FUND LTD PARTNERSHIP CIK: 835095 Q3 2012

Filing Information

Form Type	10-Q
Accession Number	`0000835095-13-000002`
Period End Date	20121231
Filing Date	20130214
Fiscal Year	2012
Fiscal Period	Q3
XBRL Instance	bctc-20121231.xml

Filing Contents

This filing contains the following financial statements:

Balance Sheet 28 Income Statement 48 Cash Flow Statement 34 Stockholders Equity 8

Balance Sheet 28 line items

Line Item	Tag	Value	Unit	Period
Beneficial assignee certificate, par value (in dollars per unit)	`PartnersCapitalAccountDistributionPerUnitOfLimitedPartnerInterest`	$10.00	USD	Point-in-time
Beneficial assignee certificate, par value (in dollars per unit)	`PartnersCapitalAccountDistributionPerUnitOfLimitedPartnerInterest`	$10.00	USD	Point-in-time
Units of limited partnership interest, authorized	`LimitedPartnersCapitalAccountUnitsAuthorized`	10.00M	shares	Point-in-time
Cash and cash equivalents	`CashAndCashEquivalentsAtCarryingValue`	$1.47M	USD	Point-in-time
Cash and cash equivalents	`CashAndCashEquivalentsAtCarryingValue`	$203.41K	USD	Point-in-time
Cash and cash equivalents	`CashAndCashEquivalentsAtCarryingValue`	$219.88K	USD	Point-in-time
Units of limited partnership interest, authorized	`LimitedPartnersCapitalAccountUnitsAuthorized`	10.00M	shares	Point-in-time
Cash and cash equivalents	`CashAndCashEquivalentsAtCarryingValue`	$3.03M	USD	Point-in-time
Units of limited partnership interest, issued	`LimitedPartnersCapitalAccountUnitsIssued`	9.80M	shares	Point-in-time
Assets	`Assets`	$219.88K	USD	Point-in-time
Units of limited partnership interest, issued	`LimitedPartnersCapitalAccountUnitsIssued`	9.80M	shares	Point-in-time
Assets	`Assets`	$203.41K	USD	Point-in-time
Units of limited partnership interest, outstanding	`LimitedPartnersCapitalAccountUnitsOutstanding`	9.78M	shares	Point-in-time
Units of limited partnership interest, outstanding	`LimitedPartnersCapitalAccountUnitsOutstanding`	9.78M	shares	Point-in-time
Accounts payable	`AccountsPayableAndAccruedLiabilitiesCurrentAndNoncurrent`	-	USD	Point-in-time
Accounts payable	`AccountsPayableAndAccruedLiabilitiesCurrentAndNoncurrent`	$5.00K	USD	Point-in-time
Accounts payable affiliates (note C)	`DueToAffiliateCurrentAndNoncurrent`	$2.86M	USD	Point-in-time
Accounts payable affiliates (note C)	`DueToAffiliateCurrentAndNoncurrent`	$2.89M	USD	Point-in-time
Liabilities	`Liabilities`	$2.89M	USD	Point-in-time
Liabilities	`Liabilities`	$2.86M	USD	Point-in-time
Limited partnership interest	`LimitedPartnersCapitalAccount`	$-2.39M	USD	Point-in-time
Limited partnership interest	`LimitedPartnersCapitalAccount`	$-2.43M	USD	Point-in-time
General Partner	`GeneralPartnersCapitalAccount`	$-259.71K	USD	Point-in-time
General Partner	`GeneralPartnersCapitalAccount`	$-259.26K	USD	Point-in-time
Partners Capital	`PartnersCapital`	$-2.69M	USD	Point-in-time
Partners Capital	`PartnersCapital`	$-2.64M	USD	Point-in-time
Liabilities and Stockholders' Equity	`LiabilitiesAndStockholdersEquity`	$219.88K	USD	Point-in-time
Liabilities and Stockholders' Equity	`LiabilitiesAndStockholdersEquity`	$203.41K	USD	Point-in-time

Income Statement 48 line items

Line Item	Tag	Value	Unit	Period
Interest income	`InterestIncomeOperating`	$51.00	USD	1 Quarter
Interest income	`InterestIncomeOperating`	$157.00	USD	3 Qtrs
Interest income	`InterestIncomeOperating`	$11.24K	USD	3 Qtrs
Interest income	`InterestIncomeOperating`	$2.81K	USD	1 Quarter
Miscellaneous income	`OtherIncome`	$52.00	USD	3 Qtrs
Miscellaneous income	`OtherIncome`	-	USD	1 Quarter
Miscellaneous income	`OtherIncome`	-	USD	1 Quarter
Miscellaneous income	`OtherIncome`	$52.00	USD	3 Qtrs
Revenues	`Revenues`	$11.29K	USD	3 Qtrs
Revenues	`Revenues`	$2.81K	USD	1 Quarter
Revenues	`Revenues`	$51.00	USD	1 Quarter
Revenues	`Revenues`	$209.00	USD	3 Qtrs
Share of income from Operating Partnerships(Note D)	`IncomeLossFromEquityMethodInvestments`	$82.45K	USD	3 Qtrs
Share of income from Operating Partnerships(Note D)	`IncomeLossFromEquityMethodInvestments`	-	USD	3 Qtrs
Share of income from Operating Partnerships(Note D)	`IncomeLossFromEquityMethodInvestments`	-	USD	1 Quarter
Share of income from Operating Partnerships(Note D)	`IncomeLossFromEquityMethodInvestments`	$82.45K	USD	1 Quarter
Professional fees	`ProfessionalFees`	$456.00	USD	1 Quarter
Professional fees	`ProfessionalFees`	$58.88K	USD	3 Qtrs
Professional fees	`ProfessionalFees`	$5.60K	USD	1 Quarter
Professional fees	`ProfessionalFees`	$17.38K	USD	3 Qtrs
Partnership management fees, net (Note C)	`FundManagementFee`	$-23.27K	USD	1 Quarter
Partnership management fees, net (Note C)	`FundManagementFee`	$2.46K	USD	1 Quarter
Partnership management fees, net (Note C)	`FundManagementFee`	$29.47K	USD	3 Qtrs
Partnership management fees, net (Note C)	`FundManagementFee`	$13.46K	USD	3 Qtrs
General and administrative expenses	`GeneralAndAdministrativeExpense`	$152.19K	USD	3 Qtrs
General and administrative expenses	`GeneralAndAdministrativeExpense`	$14.17K	USD	3 Qtrs
General and administrative expenses	`GeneralAndAdministrativeExpense`	$122.90K	USD	1 Quarter
General and administrative expenses	`GeneralAndAdministrativeExpense`	$6.40K	USD	1 Quarter
Operating expenses	`TotalExpenses`	$45.01K	USD	3 Qtrs
Operating expenses	`TotalExpenses`	$240.55K	USD	3 Qtrs
Operating expenses	`TotalExpenses`	$105.22K	USD	1 Quarter
Operating expenses	`TotalExpenses`	$9.32K	USD	1 Quarter
NET INCOME (LOSS)	`NetIncomeLoss`	$-9.27K	USD	1 Quarter
NET INCOME (LOSS)	`NetIncomeLoss`	$-146.81K	USD	3 Qtrs
NET INCOME (LOSS)	`NetIncomeLoss`	$-44.80K	USD	3 Qtrs
NET INCOME (LOSS)	`NetIncomeLoss`	$-19.96K	USD	1 Quarter
Net income (loss) allocated to assignees	`NetIncomeLossAllocatedToLimitedPartners`	$2.19M	USD	3 Qtrs
Net income (loss) allocated to assignees	`NetIncomeLossAllocatedToLimitedPartners`	$-19.76K	USD	1 Quarter
Net income (loss) allocated to assignees	`NetIncomeLossAllocatedToLimitedPartners`	$-9.18K	USD	1 Quarter
Net income (loss) allocated to assignees	`NetIncomeLossAllocatedToLimitedPartners`	$-44.35K	USD	3 Qtrs
Net income (loss) allocated to general partner	`NetIncomeLossAllocatedToGeneralPartners`	$-93.00	USD	1 Quarter
Net income (loss) allocated to general partner	`NetIncomeLossAllocatedToGeneralPartners`	$-2.34M	USD	3 Qtrs
Net income (loss) allocated to general partner	`NetIncomeLossAllocatedToGeneralPartners`	$-448.00	USD	3 Qtrs
Net income (loss) allocated to general partner	`NetIncomeLossAllocatedToGeneralPartners`	$-199.00	USD	1 Quarter
Net income (loss) per BAC (in dollars per unit)	`NetIncomeLossPerOutstandingLimitedPartnershipUnit`	0.00	USD/Warrants	3 Qtrs
Net income (loss) per BAC (in dollars per unit)	`NetIncomeLossPerOutstandingLimitedPartnershipUnit`	0.00	USD/Warrants	1 Quarter
Net income (loss) per BAC (in dollars per unit)	`NetIncomeLossPerOutstandingLimitedPartnershipUnit`	0.00	USD/Warrants	1 Quarter
Net income (loss) per BAC (in dollars per unit)	`NetIncomeLossPerOutstandingLimitedPartnershipUnit`	0.22	USD/Warrants	3 Qtrs

Cash Flow Statement 34 line items

Line Item	Tag	Value	Unit	Period
Net Income (loss)	`NetIncomeLoss`	$-9.27K	USD	1 Quarter
Net Income (loss)	`NetIncomeLoss`	$-146.81K	USD	3 Qtrs
Net Income (loss)	`NetIncomeLoss`	$-44.80K	USD	3 Qtrs
Net Income (loss)	`NetIncomeLoss`	$-19.96K	USD	1 Quarter
Share of Income from Operating Partnerships	`IncomeLossFromEquityMethodInvestments`	$82.45K	USD	3 Qtrs
Share of Income from Operating Partnerships	`IncomeLossFromEquityMethodInvestments`	-	USD	3 Qtrs
Share of Income from Operating Partnerships	`IncomeLossFromEquityMethodInvestments`	-	USD	1 Quarter
Share of Income from Operating Partnerships	`IncomeLossFromEquityMethodInvestments`	$82.45K	USD	1 Quarter
Increase in accounts payable	`IncreaseDecreaseInAccountsPayable`	$11.70K	USD	3 Qtrs
Increase in accounts payable	`IncreaseDecreaseInAccountsPayable`	$5.00K	USD	3 Qtrs
Increase in accounts payable affiliates	`IncreaseDecreaseInDueToAffiliates`	$40.82K	USD	3 Qtrs
Increase in accounts payable affiliates	`IncreaseDecreaseInDueToAffiliates`	$23.34K	USD	3 Qtrs
Net cash (used in) provided by operating activities	`NetCashProvidedByUsedInOperatingActivities`	$-176.75K	USD	3 Qtrs
Net cash (used in) provided by operating activities	`NetCashProvidedByUsedInOperatingActivities`	$-16.45K	USD	3 Qtrs
Proceeds from disposition of operating limited partnerships	`ProceedsFromSaleOfEquityMethodInvestments`	-	USD	3 Qtrs
Proceeds from disposition of operating limited partnerships	`ProceedsFromSaleOfEquityMethodInvestments`	$16.99K	USD	3 Qtrs
Net cash provided by investing activities	`NetCashProvidedByUsedInInvestingActivities`	$16.99K	USD	3 Qtrs
Net cash provided by investing activities	`NetCashProvidedByUsedInInvestingActivities`	-	USD	3 Qtrs
Distributions	`PaymentsOfDistributions`	$1.41M	USD	3 Qtrs
Distributions	`PaymentsOfDistributions`	-	USD	3 Qtrs
Net cash used in financing activities	`NetCashProvidedByUsedInFinancingActivities`	$-1.41M	USD	3 Qtrs
Net cash used in financing activities	`NetCashProvidedByUsedInFinancingActivities`	-	USD	3 Qtrs
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	`CashAndCashEquivalentsPeriodIncreaseDecrease`	$-1.57M	USD	3 Qtrs
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	`CashAndCashEquivalentsPeriodIncreaseDecrease`	$-16.47K	USD	3 Qtrs
Cash and cash equivalents, beginning	`CashAndCashEquivalentsAtCarryingValue`	$1.47M	USD	Point-in-time
Cash and cash equivalents, beginning	`CashAndCashEquivalentsAtCarryingValue`	$203.41K	USD	Point-in-time
Cash and cash equivalents, beginning	`CashAndCashEquivalentsAtCarryingValue`	$219.88K	USD	Point-in-time
Cash and cash equivalents, beginning	`CashAndCashEquivalentsAtCarryingValue`	$3.03M	USD	Point-in-time
Cash and cash equivalents, ending	`CashAndCashEquivalentsAtCarryingValue`	$1.47M	USD	Point-in-time
Cash and cash equivalents, ending	`CashAndCashEquivalentsAtCarryingValue`	$203.41K	USD	Point-in-time
Cash and cash equivalents, ending	`CashAndCashEquivalentsAtCarryingValue`	$219.88K	USD	Point-in-time
Cash and cash equivalents, ending	`CashAndCashEquivalentsAtCarryingValue`	$3.03M	USD	Point-in-time
The general partner's equity balance was increased and accounts payable affiliates were reduced as a result of forgiveness of debt with an affiliate of the general partner.	`DebtConversionConvertedInstrumentAmount1`	$2.65M	USD	3 Qtrs
The general partner's equity balance was increased and accounts payable affiliates were reduced as a result of forgiveness of debt with an affiliate of the general partner.	`DebtConversionConvertedInstrumentAmount1`	-	USD	3 Qtrs

Stockholders Equity 8 line items

Line Item	Tag	Value	Unit	Period
Partners' capital (deficit)	`PartnersCapital`	$-2.69M	USD	Point-in-time
Partners' capital (deficit)	`PartnersCapital`	$-2.64M	USD	Point-in-time
Net loss	`NetIncomeLoss`	$-9.27K	USD	1 Quarter
Net loss	`NetIncomeLoss`	$-146.81K	USD	3 Qtrs
Net loss	`NetIncomeLoss`	$-44.80K	USD	3 Qtrs
Net loss	`NetIncomeLoss`	$-19.96K	USD	1 Quarter
Partners' capital (deficit)	`PartnersCapital`	$-2.69M	USD	Point-in-time
Partners' capital (deficit)	`PartnersCapital`	$-2.64M	USD	Point-in-time

Data is extracted from SEC EDGAR XBRL filings. Values shown are as reported in the filing.