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EXCEL - IDEA: XBRL DOCUMENT - BOSTON CAPITAL TAX CREDIT FUND LTD PARTNERSHIPFinancial_Report.xls
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EX-31.A - EXHIBIT 31.A - BOSTON CAPITAL TAX CREDIT FUND LTD PARTNERSHIPv315056_ex31a.htm
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v2.4.0.6
FAIR VALUE OF FINANCIAL INSTRUMENTS
12 Months Ended
Mar. 31, 2012
Fair Value Disclosures [Abstract]  
Fair Value Disclosures [Text Block]

NOTE F - FAIR VALUE OF FINANCIAL INSTRUMENTS

 

As of March 31, 2012, the Partnership’s financial instruments relate to accounts payable - affiliates. Management has not disclosed the fair value of the financial instruments because determination of such fair value is deemed to be impractical. The accounts payable - affiliates are owed to affiliates of the Partnership. The unique nature of these financial instruments makes determination of any fair value impractical. See note B for disclosure of the carrying amount and terms of these financial instruments.