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Investments | 12 Months Ended
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Dec. 31, 2013
Investments Debt And Equity Securities [Abstract] |
Investments | 4. Investments The University had no investments as of December 31, 2012. The following is a summary of amounts included in investments as of December 31, 2013. The University considered all investments as available for sale.
|  | As of December 31, 2013 |
|  | Adjusted Cost |  |  | Gross Unrealized Gains |  |  | Gross Unrealized (Losses) |  |  | Estimated Fair Value |
Municipal securities |  | $ | 108,393 |  |  | $ | 35 |  |  | $ | (8 | ) |  | $ | 108,420 |
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 December 31, 2013. For the year ended December 31, 2013, the net unrealized gains on available-for-sale securities were $16, net of taxes.

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