v2.4.0.8

Balance Sheets (USD $)	Dec. 31, 2013	Dec. 31, 2012
Assets:
Investment in joint venture	$ 0	$ 4,982,117
Cash and cash equivalents	5,942,865	1,721,154
Due from joint venture	0	32,804
Other assets	12,037	5,060
Total assets	5,954,902	6,741,135
Liabilities:
Accounts payable and accrued expenses	31,508	8,103
Due to affiliates	4,562	8,287
Total liabilities	36,070	16,390
Commitments and Contingencies
Partners' Capital:
Total partners’ capital	5,918,832	6,724,745
Total liabilities and partners’ capital	5,954,902	6,741,135
Class A Limited Partners
Partners' Capital:
Limited partners	4,626,165	6,723,725
Total partners’ capital	4,626,165	6,723,725
Class B Limited Partners
Partners' Capital:
Limited partners	1,292,667	0
Total partners’ capital	1,292,667	0
General Partners
Partners' Capital:
General partners	0	1,020
Total partners’ capital	$ 0	$ 1,020

Sum of the carrying values as of the balance sheet date of obligations incurred through that date, including liabilities incurred and payable to vendors for goods and services received, taxes, interest, rent and utilities, compensation costs, payroll taxes and fringe benefits (other than pension and postretirement obligations), contractual rights and obligations, and statutory obligations.

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WELLS REAL ESTATE FUND VIII LP 10-K