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Consolidated Statements Of Cash Flows (Parenthetical) (Debtor-In-Possession) (USD $) | 12 Months Ended |  |  |
--- | --- | --- | --- | ---
Dec. 31, 2010 | May 31, 2011 | Mar. 31, 2011 Student Loans [Member] | May 31, 2011 Credit Derivative Liabilities [Member]
Surplus notes |  |  | $ 3,000 | $ 2,050,000
Junior surplus notes |  | 36,082 |  |
Issuance of stock, shares | 13,638,482 |  |  |
Extinguishment of long-term debt | $ 20,311 |  |  |

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- Definition Number of new stock issued during the period. + References Reference 1: 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=6959260&loc=d3e187085-122770 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Principles Board Opinion (APB) -Number 12 -Paragraph 10 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Article 3 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 29, 30 -Article 5 + Details
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- Definition Financial instruments issued by insurance entities (surplus notes) that are includable in surplus for statutory accounting purposes as prescribed or permitted by state laws and regulations that are liabilities of the issuer. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 470 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6486086&loc=d3e24387-158525 + Details
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