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Note 9 - Accumulated Other Comprehensive Income | 9 Months Ended
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Sep. 30, 2013
Disclosure Text Block [Abstract] |
Comprehensive Income (Loss) Note [Text Block] | 9 – Accumulated Other Comprehensive Income In February 2013, the FASB issued guidance requiring entities to provide information about the amounts reclassified out of accumulated other comprehensive income (“AOCI”) by component. In addition, it requires entities to present, either on the face of the financial statement where net income is presented or in the notes, significant amounts reclassified out of AOCI by the respective line items of net income if the amount reclassified is required under GAAP to be reclassified to net income in its entirety in the same reporting period. This guidance is effective prospectively for annual and interim reporting periods beginning after December 15, 2012, with early adoption permitted. The amounts required to be disclosed under this guidance are below. The following table shows the components of accumulated other comprehensive loss, net of tax, (in thousands):
|  | Cash Flow Swaps |  |  | Available for Sale Securities |  |  | Total |
Balance as of December 31, 2012 |  | $ | (1,178 | ) |  | $ | (578 | ) |  | $ | (1,756 | )
Changes in fair value |  |  | 118 |  |  |  | − |  |  |  | 118 |
Amounts reclassified from accumulated other comprehensive loss |  |  | 53 |  |  |  | − |  |  |  | 53 |
Net current period other comprehensive income |  |  | 171 |  |  |  | − |  |  |  | 171 |
Balance as of March 31, 2013 |  | $ | (1,007 | ) |  | $ | (578 | ) |  | $ | (1,585 | )
Changes in fair value |  |  | 101 |  |  |  | − |  |  |  | 101 |
Amounts reclassified from accumulated other comprehensive loss |  |  | 52 |  |  |  | − |  |  |  | 52 |
Net current period other comprehensive income |  |  | 153 |  |  |  | − |  |  |  | 153 |
Balance as of June 30, 2013 |  | $ | (854 | ) |  | $ | (578 | ) |  | $ | (1,432 | )
Changes in fair value |  |  | 64 |  |  |  | − |  |  |  | 64 |
Amounts reclassified from accumulated other comprehensive loss |  |  | 37 |  |  |  | − |  |  |  | 37 |
Net current period other comprehensive income |  |  | 101 |  |  |  | − |  |  |  | 101 |
Balance as of September 30, 2013 |  | $ | (753 | ) |  | $ | (578 | ) |  | $ | (1,331 | )
The following table shows the amount of loss reclassified from accumulated other comprehensive loss into earnings (in thousands):
|  | Three Months Ended |  |  | Nine Months Ended |
|  | September 30, 2013 |  |  | September 30, 2012 |  |  | September 30, 2 013 |  |  | September 30, 2012 |
Losses on cash flow swaps to: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest expense |  | $ | 60 |  |  | $ | 87 |  |  | $ | 230 |  |  | $ | 295 |
|  |  | 60 |  |  |  | 87 |  |  |  | 230 |  |  |  | 295 |
Income tax benefit |  |  | (23 | ) |  |  | (33 | ) |  |  | (88 | ) |  |  | (114 | )
Total reclassifications |  | $ | 37 |  |  | $ | 54 |  |  | $ | 142 |  |  | $ | 181 |

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- Definition The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e637-108580 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14 -URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e681-108580 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e689-108580 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1A -URI http://asc.fasb.org/extlink&oid=28358780&loc=SL7669619-108580 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e640-108580 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 17 -URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e716-108580 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 16 -URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e709-108580 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Reclassification Adjustments -URI http://asc.fasb.org/extlink&oid=6522872 + Details
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