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Components of Net Deferred Income Tax Benefits (Detail) (USD $)
Dec. 31, 2013
Dec. 31, 2012
Dec. 31, 2011
Deferred income tax benefits:      
Accrued deferred compensation $ 129,101 $ 120,695 $ 108,861
Impairment loss on investment securities 1,218,497 1,212,351 1,212,351
Allowance for credit losses 458,303 816,722 1,275,889
Nonaccrual interest 339,765 283,045 69,103
Alternative minimum tax credits 485,444 306,523 136,952
Accumulated depreciation 60,627 75,650 62,144
Other real estate owned 14,940      
Reserve for unfunded commitments 78,890 78,890 78,890
Other temporary differences 1,332      
Accumulated securities premium accretion 39,514      
Net unrealized depreciation on investment securities available for sale 778,048      
Total deferred income tax benefits 3,604,461 2,893,876 2,944,190
Deferred income tax liabilities:      
Accumulated securities discount accretion    32,209 44,165
Net unrealized appreciation on investment securities available for sale    1,626,412 1,219,126
Total deferred income tax liabilities    1,658,621 1,263,291
Net deferred income tax benefits $ 3,604,461 $ 1,235,255 $ 1,680,899