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Note 7 - Deferred Finance Charges | 12 Months Ended
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Dec. 31, 2012
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Table Text Block] |
7. | Deferred Finance Charges
Gross deferred finance charges amounting to $3,081,644 as of both December 31, 2011 and December 31, 2012, represent fees paid to the lenders for obtaining the related loans, and are presented on the balance sheet net of accumulated amortization. For the years ended December 31, 2010, 2011 and 2012, the amortization of deferred financing charges amounted to $508,686, $395,446 and $412,138, respectively, and is included in interest and finance costs in the accompanying consolidated statements of income.

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- Definition Tabular disclosure of the amounts paid in advance for capitalized costs that will be expensed with the passage of time or the occurrence of a triggering event, and will be charged against earnings within one year or the normal operating cycle, if longer; the aggregate carrying amount of current assets, not separately presented elsewhere in the balance sheet; and other deferred costs. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.17) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
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