XML 22 R12.htm IDEA: XBRL DOCUMENT v3.3.0.814

Note 3 - Land Sale (Details Textual)	3 Months Ended		9 Months Ended
	Sep. 30, 2015 USD ($) a	Jun. 30, 2015 USD ($) a	Sep. 30, 2015 USD ($) a
One-Sixth Interest in Approximately 155 Acres of Land in Jefferson Davis Parish [Member]
Area of Land | a		155
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
Natchitoches Parish [Member]
Area of Land | a	200		200
Payments to Acquire Land	$ 187,500
Proceeds from Sale of Land Held-for-use			$ 185,623
Gain (Loss) on Disposition of Property Plant Equipment			$ 172,352

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).

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Area of land held.

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X

- Definition

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 outflow from the acquisition of real estate intended to generate income for the owner; excludes land acquired for use by the owner.

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-Publisher FASB



-Name Accounting Standards Codification



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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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-Publisher FASB



-Name Accounting Standards Codification



-Topic 230



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