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Note B - Recent Accounting Pronouncements | 9 Months Ended
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Sep. 30, 2022
Notes to Financial Statements |
Accounting Standards Update and Change in Accounting Principle [Text Block] | NOTE B: RECENT ACCOUNTING PRONOUNCEMENTS In March 2020, the FASB issued Accounting Standards Update No. 2020-04, (“ASU 2020-04”), Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting. ASU 2020-04 was issued to provide optional guidance for a limited period of time to ease the potential burden in accounting for reference rate reform on financial reporting. ASU 2020-04 is effective as of March 12, 2020, through December 31, 2022. The Company has evaluated the provisions of this standard and determined that it is applicable to our line of credit and investment margin account. The London Interbank Offered Rate (“LIBOR”) was the basis for interest charges on outstanding borrowings for our line of credit. During the year 2021, the index for interest charges on the Company’s investment margin accounts was transitioned to the Secured Overnight Financing Rate (“SOFR”). The new index rate did not vary materially from LIBOR at the time of transition. During the third quarter of 2022, the index for interest charges on the Company’s line of credit was transitioned to the Secured Overnight Financing Rate (“SOFR”). The discontinuation of LIBOR did not materially alter any provisions of either of these debt instruments. The adoption of the new guidance did not have a material impact on the Company’s financial condition, results of operations, or cash flows.

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