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Investments (Tables)

11 Months Ended

Sep. 30, 2012

Investments [Abstract]

Summary of investments by security type

		Cost				Gross Unrealized Gains				Gross Unrealized Losses				Fair Market Value
Available-for-sale securities:
Corporate debt securities, short-term		$	5,818,549			$	3,343			$	(2,355	)		$	5,819,537
Corporate debt securities, long-term			2,087,294				684				(2,288	)			2,085,690
Total		$	7,905,843			$	4,027			$	(4,643	)		$	7,905,227

The following table summarizes investments by security type as of September 30, 2011:

		Cost				Gross Unrealized Gains				Gross Unrealized Losses				Fair Market Value
Available-for-sale securities:
Corporate debt securities, short-term		$	10,195,487			$	-			$	(7,849	)		$	10,187,638
Corporate debt securities, long-term			419,236				-				(2,006	)			417,230
Total		$	10,614,723			$	-			$	(9,855	)		$	10,604,868

Summary of fair value of investments measured on recurring basis

		2012				2011
Short-term investments:
Corporate debt securities
Industrial		$	2,264,934			$	2,773,546
Financial			1,604,618				1,246,154
Commercial paper
Financial			1,197,730				2,398,570
Industrial			348,817				399,827
Agency bond			—				3,369,541
Certificate of deposit—financial			403,438				—
Total short-term investments		$	5,819,537			$	10,187,638
Long-term investments:
Corporate debt securities
Financial		$	1,237,992			$	417,230
Industrial			426,974				—
Utility			420,724				—
Total long-term investments		$	2,085,690			$	417,230

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- Definition

Tabular disclosure of available-for-sale securities which includes, but is not limited to, changes in the cost basis and fair value, fair value and gross unrealized gain (loss), fair values by type of security, contractual maturity and classification, amortized cost basis, contracts to acquire securities to be accounted for as available-for-sale, debt maturities, transfers to trading, change in net unrealized holding gain (loss) net of tax, continuous unrealized loss position fair value, aggregate losses qualitative disclosures, other than temporary impairment (OTTI) losses or other disclosures related to available for sale securities.

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