7. Commitments and Contingencies Allied Health Care Services The bankruptcy proceedings regarding our former lessee, Allied Health Care Services Inc. (?Allied?) and its owner, Charles K. Schwartz, remain ongoing. Due to the bankruptcy proceedings, management can not determine, at this time, the status of the equipment leased to Allied or the amounts that may ultimately be paid to us from the bankruptcy estates. The timeline for identifying and recovering assets is uncertain, with resolution depending in large part upon the Trustee?s resolution of certain legal disputes and the cooperation of the various parties involved. Due to the complexity of the alleged fraud and the number of parties involved, we expect that completion of asset recovery by the trustee, and distribution to creditors will take in excess of six additional months from the date of this form 10-Q filing. Our share of exposure related to the Allied default (if no rent is collected, the equipment is not paid for and/or we are unable to obtain performance under partial personal guaranty) is approximately $474,000 as of September 30, 2011 net of a reserve taken against substantially all the Allied receivables . City of Tempe As previously disclosed in our Annual Report on Form 10-K for the year ended December 31, 2010, Commonwealth Capital Corp. ("Commonwealth") has been involved in litigation on the Partnership's behalf with the City of Tempe, Arizona related to a default by a lessee, MobilePro Corp. A jury trial of Case No. CV09-00274 was held in U.S. District Court for the District of Arizona on May 16-18 and May 24-25, 2011. On May 25, 2011, judgment was entered in accordance with the jury?s verdict in favor of the City of Tempe and against Commonwealth Capital Corp. in the amount of $1,808,904. The Partnership?s share of the judgment, based upon its proportionate participation in the MobilePro lease transaction, is $866,217. Commonwealth Capital Corp. filed a Notice of Appeal to the U.S. Court of Appeals for the Ninth Circuit on September 23, 201