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18) Accumulated Other Comprehensive Income | 12 Months Ended
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Dec. 31, 2017
Notes |
18) Accumulated Other Comprehensive Income | 18) Accumulated Other Comprehensive Income The following summarizes the changes in accumulated other comprehensive income:
|  | December 31
|  | 2017 |  | 2016
Unrealized gains on equity securities available for sale, restricted assets and cemetery perpetual care trust investments |  | $ 421,499 |  | $ 996,343
Reclassification adjustment for net realized gains in net income |  | 90,475 |  | 160,575
Net unrealized gains before taxes |  | 511,974 |  | 1,156,918
Tax expense |  | (175,644) |  | (399,228)
Net |  | 336,330 |  | 757,690
Unrealized gains for bank loan interest rate swaps before taxes |  | 3,308 |  | 10,639
Tax expense |  | (1,290) |  | (4,149)
Net |  | 2,018 |  | 6,490
Other comprehensive income changes |  | $ 338,348 |  | $ 764,180
The following is the accumulated balances of other comprehensive income as of December 31, 2017:
|  | Beginning Balance December 31, 2016 |  | Change for the period |  | Ending Balance December 31, 2017
Unrealized gains on equity securities available for sale, restricted assets and cemetery perpetual care trust investments |  | $ 266,840 |  | $ 336,330 |  | $ 603,170
Unrealized gains for bank loan interest rate swaps |  | (2,018) |  | 2,018 |  | -
Other comprehensive income |  | $ 264,822 |  | $ 338,348 |  | $ 603,170
The following is the accumulated balances of other comprehensive income as of December 31, 2016:
|  | Beginning Balance December 31, 2015 |  | Change for the period |  | Ending Balance December 31, 2016
Unrealized gains (losses) on equity securities available for sale, restricted assets and cemetery perpetual care trust investments |  | $ (490,850) |  | $ 757,690 |  | $ 266,840
Unrealized gains (losses) for bank loan interest rate swaps |  | (8,508) |  | 6,490 |  | (2,018)
Other comprehensive income (loss) |  | $ (499,358) |  | $ 764,180 |  | $ 264,822
See Note 1 regarding the adoption of ASU 2016-01.

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- Definition The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -URI http://asc.fasb.org/topic&trid=2134417 + Details
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