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Investments
9 Months Ended
Sep. 30, 2013
Investments [Abstract]  
Investments

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 September 30, 2013 and December 31, 2012 all investments were classified as held to maturity and consisted of the following:

          September 30, 2013   December 31, 2012
Certificates of Deposit   Maturity   Value of Held to Maturity Investments   Value of Held to Maturity Investments
Investment       Date       (based on cost)       (based on cost)
$ 2,000,000   October 17, 2013   $ 2,004,000   $ 2,000,000
  2,000,000   October 17, 2013     2,000,000     2,000,000
  500,940   December 29, 2013     501,877     500,940
  300,564   October 6, 2013     301,126     300,564
  251,417   March 29, 2014     252,453     251,417
          $ 5,059,456   $ 5,052,921