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Note 3 - Land Sale (Details Textual) - Jun. 30, 2015 - USD ($)	Total	Total
One-Sixth Interest in Approximately 155 Acres of Land in Jefferson Davis Parish [Member]
Proceeds from Sale of Land Held-for-use	$ 187,500
Gain (Loss) on Disposition of Property Plant Equipment	170,853
Section 1031 Exchange, Gain Deferred for Income Tax Purposes	170,853	$ 170,853
Restricted Cash and Cash Equivalents, Current	187,500	187,500
Proceeds from Sale of Land Held-for-use		185,623
Gain (Loss) on Disposition of Property Plant Equipment	170,854	172,352
Restricted Cash and Cash Equivalents, Current	$ 187,500	$ 187,500

X

- Definition

Amount of gain on the sale of property that is deferred for income tax purposes due to the 1031 exchange (pursuant to Paragraph 1031 of the Internal Revenue Code).

+ References

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Amount of gain (loss) on sale or disposal of property, plant and equipment assets, including oil and gas property and timber property.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 230



-SubTopic 10



-Section 45



-Paragraph 28



-Subparagraph (b)



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The cash inflow from the sale of land held for use; excludes sales of land held as inventory or investments.

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-Topic 230



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The carrying amounts of cash and cash equivalent items which are restricted as to withdrawal or usage. Restrictions may include legally restricted deposits held as compensating balances against short-term borrowing arrangements, contracts entered into with others, or entity statements of intention with regard to particular deposits; however, time deposits and short-term certificates of deposit are not generally included in legally restricted deposits. Excludes compensating balance arrangements that are not agreements which legally restrict the use of cash amounts shown on the balance sheet. For a classified balance sheet represents the current portion only (the noncurrent portion has a separate concept); there is a separate and distinct element for unclassified presentations.

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-Publisher FASB



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