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Investments

3 Months Ended

Mar. 31, 2013

Investments, Debt and Equity Securities [Abstract]

Investments In Marketable Securities Disclosure [Text Block]

Investments

The Company classifies investments in marketable securities as trading, available-for-sale or held-to-maturity at the time of purchase and periodically re-evaluates such classifications. Trading securities are carried at fair value, with unrealized holding gains and losses included in earnings. Held-to-maturity securities are recorded at cost and are adjusted for the amortization or accretion of premiums or discounts over the life of the related security. Unrealized holding gains and losses on available-for-sale securities are excluded from earnings and are reported as a separate component of accumulated other comprehensive income (loss) until realized. In determining realized gains and losses, the cost of securities sold is based on the specific identification method. Interest and dividends on the investments are accrued at the balance sheet date. At March 31, 2013 and December 31, 2012 all investments were classified as held to maturity and consisted of the following:

Certificates of Deposit	Maturity	Value of Held to Maturity
Investment	Date	Investments (based on cost)
$ 2,000,000	04-18-13		$ 2,000,000
$ 2,000,000	10-17-13		$ 2,000,000
$ 500,940	06-29-13		$ 500,940
$ 300,564	04-06-13		$ 300,564
$ 251,417	06-29-13		$ 251,417
			$ 5,052,921