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3) Investments: Schedule of Major categories of net investment income (Details) - USD ($) | 3 Months Ended | 9 Months Ended
--- | --- | ---
Sep. 30, 2020 | Sep. 30, 2019 | Sep. 30, 2020 | Sep. 30, 2019
Gross investment income | $ 18,125,776 | $ 13,819,748 | $ 51,093,938 | $ 41,026,906
Investment Income, Investment Expense | (3,416,634) | (3,341,182) | (10,021,552) | (9,965,837)
Net investment income | 14,709,142 | 10,478,566 | 41,072,386 | 31,061,069
Fixed Maturities |  |  |  |
Gross investment income | 3,191,064 | 2,563,481 | 9,258,850 | 7,596,035
Equity Securities |  |  |  |
Gross investment income | 126,369 | 74,629 | 329,534 | 227,280
Mortgage Loans Real Estate |  |  |  |
Gross investment income | 6,918,081 | 4,558,232 | 18,154,123 | 13,187,416
Real Estate |  |  |  |
Gross investment income | 2,998,806 | 2,259,064 | 8,940,072 | 6,266,286
Policy Student and Other Loans |  |  |  |
Gross investment income | 264,422 | 113,541 | 755,914 | 308,583
Insurance Assignments |  |  |  |
Gross investment income | 4,561,574 | 3,851,804 | 13,244,176 | 11,970,755
Other Investments {1} |  |  |  |
Gross investment income | 0 | 0 | 25,421 | 106,678
Cash and Cash Equivalents |  |  |  |
Gross investment income | $ 65,460 | $ 398,997 | $ 385,848 | $ 1,363,873

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- Definition Amount, after investment expense, of income earned from investments in securities and real estate. Includes, but is not limited to, real estate investment, policy loans, dividends, and interest. Excludes realized gain (loss) on investments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(2)) -URI http://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263 + Details
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