XML 37 R28.htm IDEA: XBRL DOCUMENT v3.10.0.1

Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2018

Summary of Significant Accounting Policies [Abstract]

Schedule of financial assets measured at fair value on nonrecurring basis

		As of September 30, 2018
		Level 1				Level 2				Level 3				Total
Assets:
Cash and money market accounts		$	2,393,263			$	-			$	-			$	2,393,263
Interest rate swaps		$	-			$	98,390			$	-			$	98,390

		As of December 31, 2017
		Level 1				Level 2				Level 3				Total
Assets:
Cash and money market accounts		$	3,798,811			$	-			$	-			$	3,798,811
Liabilities:
Interest rate swaps		$	-			$	(996	)		$	-			$	(996	)

Schedule of sales to significant customers

		During the Three-Month Periods Ended  September 30,								During the Nine-Month Periods Ended  September 30,
		2018				2017				2018				2017
Animal Health International, Inc.			50	%			44	%			42	%			42	%
MWI Animal Health			23	%			22	%			22	%			23	%
ANIMART LLC			*				10	%			10	%			*

*Amount is less than 10%.

Schedule of accounts receivable due from significant customers

		As of September 30, 2018				As of December 31, 2017
Animal Health International, Inc.			58	%			40	%
MWI Animal Health			25	%			29	%

Schedule of weighted average and diluted number of shares outstanding

		During the Three-Month								During the Nine-Month
		Periods Ended September 30,								Periods Ended  September 30,
		2018				2017				2018				2017
Weighted average number of shares outstanding			5,483,880				4,992,803				5,481,095				4,896,782
Effect of dilutive stock options			-				-				-				102,463
Diluted number of shares outstanding			5,483,880				4,992,803				5,481,095				4,999,245
Outstanding stock options not included in the calculation because the effect would be anti-dilutive			489,000				367,000				489,000				63,000

X

- Definition

Tabular disclosure of accounts receivable due from significant customers that amounted to 10% or more of total trade accounts receivable as of the balance sheet date.

+ References

No definition available.

+ Details

Name:	iccc_ScheduleOfAccountsReceivableDueFromSignificantCustomersTableTextBlock
Namespace Prefix:	iccc_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of sales to significant customers that amounted to 10% or more of total product sales by the entity during the period.

+ References

No definition available.

+ Details

Name:	iccc_ScheduleOfSalesToSignificantCustomersTableTextBlock
Namespace Prefix:	iccc_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_AccountingPoliciesAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of assets and liabilities by class, including financial instruments measured at fair value that are classified in shareholders' equity, if any, that are measured at fair value on a nonrecurring basis in periods after initial recognition (for example, impaired assets). Disclosures may include, but are not limited to: (a) the fair value measurements recorded and the reasons for the measurements and (b) the level within the fair value hierarchy in which the fair value measurements are categorized in their entirety (levels 1, 2, 3).

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=99377789&loc=d3e19207-110258

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (bbb)
-URI http://asc.fasb.org/extlink&oid=99377789&loc=d3e19207-110258

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=99377789&loc=d3e19207-110258

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=99377789&loc=d3e19190-110258

+ Details

Name:	us-gaap_FairValueAssetsMeasuredOnNonrecurringBasisTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the weighted average number of shares used in calculating basic net earnings per share (or unit) and diluted earnings per share (or unit).

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

+ Details

Name:	us-gaap_ScheduleOfWeightedAverageNumberOfSharesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration