Condensed Statement of Partners' Equity (unaudited) - USD ($)	Total	Limited Partner Units	General Partners [Member]	Limited Partners [Member]	General Partner Units
Balance, amount at Dec. 31, 2020	$ (94,974)	$ 1,235,581	$ 1,000	$ (95,974)	$ 50
Net loss	(52,893)	0	0	(52,893)	0
Redemption	0	(833)	0	0	0
Balance, amount at Mar. 31, 2021	(147,867)	1,234,748	1,000	(148,867)	50
Balance, amount at Dec. 31, 2020	(94,974)	1,235,581	1,000	(95,974)	50
Net loss	(77,544)
Balance, amount at Sep. 30, 2021	(172,518)	1,234,248	1,000	(173,518)	50
Balance, amount at Mar. 31, 2021	(147,867)	1,234,748	1,000	(148,867)	50
Net loss	(8,315)	0	0	(8,315)	0
Balance, amount at Jun. 30, 2021	(156,182)	1,234,748	1,000	(157,182)	50
Net loss	(16,336)	0	0	(16,336)	0
Redemption	0	(500)	0	0	0
Balance, amount at Sep. 30, 2021	(172,518)	1,234,248	1,000	(173,518)	50
Balance, amount at Dec. 31, 2021	(254,496)	1,233,548	1,000	(255,496)	50
Net loss	(15,978)	0	0	(15,978)	0
Balance, amount at Mar. 31, 2022	(270,474)	1,233,548	1,000	(271,474)	50
Balance, amount at Dec. 31, 2021	(254,496)	1,233,548	1,000	(255,496)	50
Net loss	(90,449)
Balance, amount at Sep. 30, 2022	(344,944)	1,233,199	1,000	(345,944)	50
Balance, amount at Mar. 31, 2022	(270,474)	1,233,548	1,000	(271,474)	50
Net loss	(47,413)	0	0	(47,413)	0
Redemption	0	(349)	0	0	0
Balance, amount at Jun. 30, 2022	(317,887)	1,233,199	1,000	(318,887)	50
Net loss	(27,057)	0	0	(27,057)	0
Balance, amount at Sep. 30, 2022	$ (344,944)	$ 1,233,199	$ 1,000	$ (345,944)	$ 50

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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- Definition

Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.

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COMMONWEALTH INCOME & GROWTH FUND V 10-Q