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Pension and Profit Sharing (Tables) | 12 Months Ended
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Dec. 31, 2013
Compensation and Retirement Disclosure [Abstract] |
Plan Asset Allocation |
Asset Category |  | 2013 |  | 2012
Equity Securities |  |  | 70% |  |  |  | 70% |
Fixed Income Securities |  |  | 29% |  |  |  | 29% |
Other Securities / Investments |  |  | 1% |  |  |  | 1% |
Total |  |  | 100% |  |  |  | 100% |
Pension Plan Assets by Level |
2013 |  | Level 1 |  | Level 2 |  | Level 3 |  | Total
Money Market Fund |  | $ | 8,322 |  |  | $ | — |  |  | $ | — |  |  | $ | 8,322 |
Acme United Common Stock |  |  | 149,000 |  |  |  | — |  |  |  | — |  |  |  | 149,000 |
Equity Common and Collected Funds |  |  | — |  |  |  | 1,054,416 |  |  |  | — |  |  |  | 1,054,416 |
Fixed Income Common and Collected Funds |  |  | — |  |  |  | 491,864 |  |  |  | — |  |  |  | 491,864 |
Total |  | $ | 157,322 |  |  | $ | 1,546,280 |  |  | $ | — |  |  | $ | 1,703,602 |
2012 |  | Level 1 |  | Level 2 |  | Level 3 |  | Total
Money Market Fund |  | $ | 19,609 |  |  | $ | — |  |  | $ | — |  |  | $ | 19,609 |
Acme United Common Stock |  |  | 110,400 |  |  |  | — |  |  |  | — |  |  |  | 110,400 |
Equity Common and Collected Funds |  |  | — |  |  |  | 811,113 |  |  |  | — |  |  |  | 811,113 |
Fixed Income Common and Collected Funds |  |  | — |  |  |  | 384,280 |  |  |  | — |  |  |  | 384,280 |
Total |  | $ | 130,009 |  |  | $ | 1,195,393 |  |  | $ | — |  |  | $ | 1,325,402 |
Changes in Benefit Obligation |
|  | 2013 |  | 2012
Assumptions used to determine benefit obligation: |  |  |  |  |  |  |  |
Discount rate |  |  | 3.78 | % |  |  | 2.99 | %
Changes in benefit obligation: |  |  |  |  |  |  |  |
Benefit obligation at beginning of year |  | $ | (2,225,693 | ) |  | $ | (2,259,522 | )
Interest cost |  |  | (64,649 | ) |  |  | (85,108 | )
Service cost |  |  | (40,000 | ) |  |  | (36,000 | )
Actuarial gain (loss) |  |  | 51,022 |  |  |  | (137,609 | )
Benefits and plan expenses paid |  |  | 392,684 |  |  |  | 292,546 |
Benefit obligation at end of year |  |  | (1,886,636 | ) |  |  | (2,225,693 | )
Changes in plan assets: |  |  |  |  |  |  |  |
Fair value of plan assets at beginning of year |  |  | 1,325,402 |  |  |  | 1,246,736 |
Actual return on plan assets |  |  | 288,429 |  |  |  | 149,717 |
Employer contribution |  |  | 482,455 |  |  |  | 221,495 |
Benefits and plan expenses paid |  |  | (392,684 | ) |  |  | (292,546 | )
Fair value of plan assets at end of year |  |  | 1,703,602 |  |  |  | 1,325,402 |
Funded status |  | $ | (183,034 | ) |  | $ | (900,291 | )
Components of Net Benefit Expense |
|  | 2013 |  | 2012
Assumptions used to determine net periodic benefit cost: |  |  |  |  |  |  |  |
Discount rate |  |  | 2.99 | % |  |  | 3.99 | %
Expected return on plan assets |  |  | 6.00 | % |  |  | 8.25 | %
Components of net benefit expense: |  |  |  |  |  |  |  |
Interest cost |  | $ | 64,649 |  |  | $ | 85,109 |
Service cost |  |  | 40,000 |  |  |  | 36,000 |
Expected return on plan assets |  |  | (69,439 | ) |  |  | (94,765 | )
Amortization of prior service costs |  |  | 9,154 |  |  |  | 9,154 |
Amortization of actuarial loss |  |  | 141,171 |  |  |  | 135,759 |
Net periodic benefit cost |  | $ | 185,535 |  |  | $ | 171,257 |
Amounts Recognized in Other Comprehensive Income |
|  | 2013 |  | 2012
Balance at beginning of the year |  | $ | 1,700,089 |  |  | $ | 1,762,345 |
Change in net loss |  |  | (270,011 | ) |  |  | 82,657 |
Amortization of actuarial loss |  |  | (141,173 | ) |  |  | (135,759 | )
Amortization of prior service cost |  |  | (9,154 | ) |  |  | (9,154 | )
Change recognized in other comprehensive income |  |  | (420,338 | ) |  |  | (62,256 | )
Total recognized in other comprehensive income |  | $ | 1,279,751 |  |  | $ | 1,700,089 |
Net actuarial loss |  | $ | 1,258,731 |  |  | $ | 1,669,914 |
Prior service cost |  |  | 21,020 |  |  |  | 30,175 |
Total |  | $ | 1,279,751 |  |  | $ | 1,700,089 |
Benefits Expected to be Paid |
| 2014 |  |  | $ | 256,000 |
| 2015 |  |  |  | 239,000 |
| 2016 |  |  |  | 223,000 |
| 2017 |  |  |  | 205,000 |
| 2018 |  |  |  | 187,000 |
| Years 2019 - 2023 |  |  |  | 691,000 |

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- Definition Tabular disclosure of liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). Where the quoted price in an active market for the identical liability is not available, the Level 1 input is the quoted price of an identical liability when traded as an asset. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 157 -Paragraph 32 -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. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19190-110258 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a),(b) -URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19207-110258 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 157 -Paragraph 6 -Footnote 4 -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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- Definition Tabular disclosure of the major categories of plan assets of pension plans and/or other employee benefit plans. This information may include, but is not limited to, the target allocation of plan assets, the fair value of each major category of plan assets, and the level within the fair value hierarchy in which the fair value measurements fall. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (d)(5) -URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of the change in the accumulated postemployment benefit obligation from the beginning to the end of the period, showing separately, if applicable, the effects of the following: service cost, interest cost, contributions by plan participants, actuarial gains and losses, foreign currency exchange rate changes, benefits paid, plan amendments, business combinations, divestitures, curtailments, settlements, and special and contractual termination benefits. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of benefits expected to be paid by pension plans and/or other employee benefit plans in each of the next five fiscal years and in the aggregate for the five fiscal years thereafter. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of the components of net benefit costs for pension plans and/or other employee benefit plans including service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) recognized due to settlements or curtailments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (h) -URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920 + Details
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