CONDENSED STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended		9 Months Ended
CONDENSED STATEMENTS OF OPERATIONS - USD ($)	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021
Income
Interest income	$ 4,740	$ 145	$ 6,505	$ 478
Other income	24,436	10,363	32,323	96,272
Total income	29,176	10,508	38,828	96,750
Gain on sale of operating limited partnerships	1,016,225	5,811,852	1,238,444	6,073,789
Expenses
Professional fees	6,748	23,999	37,841	86,245
Fund management fee, net	(75,433)	85,449	4,206	329,589
General and administrative expenses	20,814	43,113	195,462	105,010
Operating expenses	(47,871)	152,561	237,509	520,844
NET INCOME (LOSS)	1,093,272	5,669,799	1,039,763	5,649,695
Net income (loss) allocated to assignees	1,090,539	5,655,625	1,037,164	5,635,571
Net income (loss) allocated to general partner	$ 2,733	$ 14,174	$ 2,599	$ 14,124
Net income (loss) per BAC	$ 0.09	$ 0.48	$ 0.09	$ 0.48
Series 47
Income
Interest income	$ 0	$ 39	$ 0	$ 144
Other income	0	1,550	0	7,814
Total income	0	1,589	0	7,958
Gain on sale of operating limited partnerships	0	675,999	0	688,248
Expenses
Professional fees	0	7,999	1,026	26,688
Fund management fee, net	0	18,064	0	57,195
General and administrative expenses	0	11,438	79,266	27,836
Operating expenses	0	37,501	80,292	111,719
NET INCOME (LOSS)	0	640,087	(80,292)	584,487
Net income (loss) allocated to assignees	0	638,487	(80,091)	583,026
Net income (loss) allocated to general partner	$ 0	$ 1,600	$ (201)	$ 1,461
Net income (loss) per BAC	$ 0	$ 0.18	$ (0.02)	$ 0.17
Series 48
Income
Interest income	$ 0	$ 29	$ 98	$ 111
Other income	0	813	0	6,756
Total income	0	842	98	6,867
Gain on sale of operating limited partnerships	0	676,000	9,999	676,000
Expenses
Professional fees	0	7,999	9,952	24,513
Fund management fee, net	0	11,854	3,928	33,862
General and administrative expenses	0	12,226	66,111	22,498
Operating expenses	0	32,079	79,991	80,873
NET INCOME (LOSS)	0	644,763	(69,894)	601,994
Net income (loss) allocated to assignees	0	643,151	(69,719)	600,489
Net income (loss) allocated to general partner	$ 0	$ 1,612	$ (175)	$ 1,505
Net income (loss) per BAC	$ 0	$ 0.28	$ (0.03)	$ 0.26
Series 49
Income
Interest income	$ 4,740	$ 77	$ 6,407	$ 223
Other income	24,436	8,000	32,323	81,702
Total income	29,176	8,077	38,730	81,925
Gain on sale of operating limited partnerships	1,016,225	4,459,853	1,228,445	4,709,541
Expenses
Professional fees	6,748	8,001	26,863	35,044
Fund management fee, net	(75,433)	55,531	278	238,532
General and administrative expenses	20,814	19,449	50,085	54,676
Operating expenses	(47,871)	82,981	77,226	328,252
NET INCOME (LOSS)	1,093,272	4,384,949	1,189,949	4,463,214
Net income (loss) allocated to assignees	1,090,539	4,373,987	1,186,974	4,452,056
Net income (loss) allocated to general partner	$ 2,733	$ 10,962	$ 2,975	$ 11,158
Net income (loss) per BAC	$ 0.31	$ 0.73	$ 0.20	$ 0.74

BF Garden Tax Credit Fund V L.P. 10-Q