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Investments

3 Months Ended

Mar. 31, 2013

Investments Debt And Equity Securities [Abstract]

Investments

3. Investments

The University had no investments as of December 31, 2012. The following is a summary of amounts included in investments as of March 31, 2013. The University considered all investments as available for sale.

		As of March 31, 2013
		Amortized Cost				Gross Unrealized Gains				Gross Unrealized (Losses)				Estimated Fair Value
Municipal securities		$	23,810			$	1			$	(9	)		$	23,802

The cash flows of municipal securities are backed by the issuing municipality’s credit worthiness. All municipal securities are due in one year or less as of March 31, 2013. For the three months ended March 31, 2013, the net unrealized loss on available-for-sale securities were $8.

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- Definition

The entire disclosure for cost method and equity method investments included basis, impairment losses, recognized or unrecognized gains (losses).

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