{"url_path":"/sec/xaeiu/10-k/2026/item-5","section_key":"item-5","section_title":"Item 5 MARKET FOR REGISTRANT’S COMMON EQUITY, RELATED STOCK-","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-03-27","source_url":"https://www.sec.gov/Archives/edgar/data/1023458/0001023458-26-000003-index.html","accession_number":"0001023458-26-000003","cik":"0001023458","ticker":"XAEIU","issuer_name":"AEI INCOME & GROWTH FUND XXII LTD PARTNERSHIP","edgar_url":"https://www.sec.gov/Archives/edgar/data/1023458/0001023458-26-000003-index.html","primary_entity_key":"0001023458","primary_entity_name":"AEI INCOME & GROWTH FUND XXII LTD PARTNERSHIP"},"word_count":373,"has_tables":true,"body_markdown":"ITEM 5. MARKET FOR REGISTRANT’S COMMON EQUITY, RELATED STOCK-\n\n                 HOLDER MATTERS AND ISSUER PURCHASES OF EQUITY SECURITIES. (Continued)\n\n \n\nThe per Unit value was the aggregate estimated value of the Partnership's assets less the Partnership's liabilities, and less the value attributable to the interest of the General Partners, divided by the number of Units outstanding. The Partnership's cash, receivables and liabilities were valued at face value as of September 30, 2025. Each of the Partnership's properties were valued by dividing their annual rental income as of December 1, 2025 by a capitalization rate the Managing General Partner believed, based upon the aforementioned valuation process, to be representative of the retail market for the sale of each property. The resulting value for each property was reviewed to determine that it also reflected circumstances that may have been unique to each specific property. For recently acquired properties, an appraisal report received at or near the time of acquisition from an independent commercial property appraiser was used to determine the value of the property. The appraisal report is used to value the property for approximately one year after the date of acquisition. The valuations were estimates only, and were based on a number of assumptions which may not be accurate or complete. In addition, property values are subject to change and could decline after the date of the valuations. Accordingly, this estimated value should not be viewed as the amount at which a Limited Partner may be able to sell units, or the fair market value of the Partnership properties, nor does it represent the amount of net proceeds Limited Partners would receive if the Partnership properties were sold and the proceeds distributed in a liquidation of the Partnership.\n\n \n\nThe following table provides a breakdown of each major asset type, liabilities and the number of Units that were used to calculate the estimated value per Unit, using the methodology described above, as of December 31:\n\n \n\n \n\n \n\nDecember 31,\n\n2025\n\n \n\nDecember 31,\n\n2024\n\nProperties\n\n$\n\n5,761,000\n\n$\n\n6,537,000\n\nCash\n\n \n\n1,569,000\n\n \n\n214,000\n\nCurrent liabilities, net of sale proceeds\n\n \n\n(1,219,000)\n\n \n\n556,000\n\nValue attributable to the interest of the General Partners\n\n \n\n(61,000)\n\n \n\n(73,000)\n\nValue attributable to the interest of the Limited Partners\n\n$\n\n6,050,000\n\n$\n\n7,234,000\n\nLimited Partnership Units outstanding\n\n \n\n11,029\n\n \n\n11,749"}