v2.3.0.11

Balance Sheets (Unaudited) (USD $) In Thousands	Jun. 30, 2011	Dec. 31, 2010
Assets
Cash and cash equivalents	$ 390	$ 187
Receivables and deposits	152	188
Other assets	894	1,218
Investment property:
Land	1,980	1,980
Buildings and related personal property	31,515	40,309
Total investment property	33,495	42,289
Less accumulated depreciation	(25,371)	(33,705)
Investment property, net	8,124	8,584
Total assets	9,560	10,177
Liabilities
Accounts payable	296	190
Tenant security deposit liabilities	424	437
Other liabilities	423	532
Due to affiliates	375	585
Mortgage notes payable	47,467	47,804
Total liabilities	48,985	49,548
Partners' Deficit
General partner	(539)	(538)
Limited partners	(38,886)	(38,833)
Total partners' deficit	(39,425)	(39,371)
Total liabilities and partners' deficit	$ 9,560	$ 10,177

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Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date).

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For an unclassified balance sheet, the amount due from customers or clients for goods or services that have been delivered or sold in the normal course of business, reduced to their estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection.

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Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

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Gross amount, as of the balance sheet date, of long-lived, depreciable assets that include building structures held for productive use including any addition, improvement, or renovation to the structure, such as interior masonry, interior flooring, electrical, and plumbing.

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Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid investments that are both readily convertible to known amounts of cash, and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months. Compensating balance arrangements that do not legally restrict the withdrawal or usage of cash equivalents may be reported as cash equivalents, while legally restricted equivalents held as compensating balances against borrowing arrangements, contracts entered into with others, or company statements of intention with regard to particular equivalents are not generally reported as part of unrestricted cash equivalents.

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Amount of payable due to an entity that is affiliated with the reporting entity by means of direct or indirect ownership. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date).

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The amount of the general partner's ownership interest.

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Carrying amount as of the balance sheet date of real estate held for productive use. This excludes land held for sale.

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Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.

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The amount of the limited partners' ownership interests.

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Including the current and noncurrent portions, aggregate carrying amount of all types of notes payable, as of the balance sheet date, with initial maturities beyond one year or beyond the normal operating cycle, if longer.

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The aggregate carrying amounts, as of the balance sheet date, of assets not separately disclosed in the balance sheet.

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The aggregate carrying amount, as of the balance sheet date, of liabilities not separately disclosed in the balance sheet.

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The amount of ownership interest of different classes of partners in limited partnership.

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The amount as of the balance sheet date of accumulated depreciation pertaining to real estate properties.

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Represents a total which may include the following: (1) land available-for-sale; (2) land available-for-development; (3) investments in building and building improvements; (4) tenant allowances; (5) developments in-process; (6) rental properties; and (7) other real estate investments.

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The net book value of real estate property held for investment purposes.

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This element represents money paid in advance to protect the provider of a product or service, such as a lessor, against damage or nonpayment by the buyer or tenant (lessee) during the term of the agreement. Such damages may include physical damage to the property, theft of property, and other contractual breaches. Security deposits held may be interest or noninterest bearing.

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NATIONAL PROPERTY INVESTORS 4 10-Q/A