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Significant Accounting Policies (Details 3) (USD $) | 12 Months Ended
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Dec. 31, 2012 | Dec. 31, 2011 | Dec. 31, 2010
Mutual fund administration: |  |  |
Administration revenue, gross | $ 13,074,707 | $ 11,617,140 | $ 10,940,041
12b-1/service fees and commission revenue received from fund clients | 6,868,974 | 7,058,471 | 8,122,268
12b-1/service fees and commission expense payments to third parties | (5,597,757) | (5,577,925) | (6,641,308)
Fund related expense | (5,521,541) | (5,311,523) | (5,035,116)
Revenue, net of fund related expenses | 8,824,383 | 7,786,163 | 7,385,885
DHCM C-Share financing: |  |  |
Broker commission advance repayments | 217,227 | 352,740 | 619,490
Broker commission amortization | (219,951) | (317,137) | (549,838)
Financing activity, net | (2,724) | 35,603 | 69,652
Mutual fund administration revenue, net | $ 8,821,659 | $ 7,821,766 | $ 7,455,537

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- Definition Total fees and commissions earned from providing services such as leasing of space or maintaining: (1) depositor accounts; (2) transfer agent; (3) fiduciary and trust; (4) brokerage and underwriting; (5) mortgage; (6) credit cards; (7) correspondent clearing; and (8) other such services and activities performed for others. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04.13) -URI http://asc.fasb.org/extlink&oid=6879574&loc=d3e536633-122882 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Paragraph 13 -Article 9 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher OTS -Name Federal Regulation (FR) -Number Title 12 -Section 563c.102 -Paragraph 13 -Chapter V -Subsection II -LegacyDoc This is a non-GAAP reference that was included in the 2009 taxonomy. It will be removed from future versions of this taxonomy. + Details
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- Definition Aggregate revenue from affiliated entities earned during the period from providing administrative services to investment managers or funds seeking to outsource all or part of their mutual fund service functions. Examples of such administrative or support services include the following: legal advice, centralized cash management, filing of reports with the SEC and the IRS, registering of fund shares, corresponding with shareholders, and determination of compliance with various restrictions. An affiliate is a party that, directly or indirectly through one or more intermediaries, controls, is controlled by, or is under common control with the entity. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 57 -Paragraph 2 -Subparagraph c -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. + Details
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