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Pension and Profit Sharing - Pension Plan Assets by Fair Value Hiearchy (Details) - USD ($) | Dec. 31, 2015 | Dec. 31, 2014 | Dec. 31, 2013
--- | --- | --- | ---
Pension plan assets | $ 1,417,572 | $ 1,684,535 | $ 1,703,602
Money Market Fund |  |  |
Pension plan assets | 66,914 | 67,909 |
Acme United Common Stock |  |  |
Pension plan assets | 174,000 | 199,900 |
Equity Common and Collected Funds |  |  |
Pension plan assets | 652,135 | 953,140 |
Fixed Income Common and Collected Funds |  |  |
Pension plan assets | 524,523 | 463,586 |
Level 1 |  |  |
Pension plan assets | 240,914 | 267,809 |
Level 1 | Money Market Fund |  |  |
Pension plan assets | 66,914 | 67,909 |
Level 1 | Acme United Common Stock |  |  |
Pension plan assets | 174,000 | 199,900 |
Level 2 |  |  |
Pension plan assets | 1,176,658 | 1,416,726 |
Level 2 | Equity Common and Collected Funds |  |  |
Pension plan assets | 652,135 | 953,140 |
Level 2 | Fixed Income Common and Collected Funds |  |  |
Pension plan assets | $ 524,523 | $ 463,586 |

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- Definition Assets, usually stocks, bonds, and other investments, that have been segregated and restricted (usually in a trust) to provide benefits, at their fair value as of the measurement date. Plan assets include amounts contributed by the employer (and by employees for a contributory plan) and amounts earned from investing the contributions, less benefits paid. If a plan has liabilities other than for benefits, those non-benefit obligations may be considered as reductions of plan assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 30 -Section 35 -Paragraph 50 -URI http://asc.fasb.org/extlink&oid=49178875&loc=d3e12355-114930 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=58740216&loc=d3e1928-114920 + Details
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