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Fair Value of Financial Instruments (Tables) | 9 Months Ended
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Sep. 30, 2019
Fair Value Disclosures [Abstract] |
Schedule of Cost, Fair Value and Maturities of Short Term Investments | A summary of the cost, fair value and maturities of the Company’s short-term investments is as follows:
|  | September 30, 2019 |  |  | December 31, 2018 |
|  | Cost |  |  | Fair Value |  |  | Cost |  |  | Fair Value |
Short-term investments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Corporate debt securities |  | $ | 10,256,303 |  |  | $ | 10,290,378 |  |  | $ | 14,228,126 |  |  | $ | 14,257,998 |
Total |  | $ | 10,256,303 |  |  | $ | 10,290,378 |  |  | $ | 14,228,126 |  |  | $ | 14,257,998 |
|  | September 30, 2019 |  |  | December 31, 2018 |
|  | Cost |  |  | Fair Value |  |  | Cost |  |  | Fair Value |
Short-term investment maturities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Within 3 months |  | $ | 5,473,222 |  |  | $ | 5,490,085 |  |  | $ | 5,383,488 |  |  | $ | 5,393,743 |
Between 3-12 months |  |  | 4,783,081 |  |  |  | 4,800,293 |  |  |  | 8,844,638 |  |  |  | 8,864,255 |
Total |  | $ | 10,256,303 |  |  | $ | 10,290,378 |  |  | $ | 14,228,126 |  |  | $ | 14,257,998 |
Schedule of Unrealized Losses and Fair Value of Investment Securities | The Company has reviewed individual securities to determine whether a decline in fair value below the amortizable cost basis is other than temporary.
|  | September 30, 2019 |  |  | December 31, 2018 |
Available for sale securities (all unrealized holding gains and losses are less than 12 months at date of measurement) |  | Fair Value |  |  | Unrealized Holding Gains (Losses) |  |  | Fair Value |  |  | Unrealized Holding Gains (Losses) |
Investments with unrealized gains |  | $ | 8,984,425 |  |  | $ | 34,233 |  |  | $ | 7,515,676 |  |  | $ | 38,068 |
Investments with unrealized losses |  |  | 1,305,953 |  |  |  | (158 | ) |  |  | 6,742,322 |  |  |  | (8,196 | )
Total |  | $ | 10,290,378 |  |  | $ | 34,075 |  |  | $ | 14,257,998 |  |  | $ | 29,872 |
Schedule of Investment Income | Investment income, which includes net realized losses on sales of available for sale securities and investment income interest and dividends, is summarized as follows:
|  | Three Months Ended September 30, |
|  | 2019 |  |  | 2018 |
Interest and dividends accrued and paid |  | $ | 116,371 |  |  | $ | 103,777 |
Realized gains |  |  | 58,068 |  |  |  | 2,788 |
Investment income, net |  | $ | 174,439 |  |  | $ | 106,565 |
|  | Nine Months Ended September 30, |
|  | 2019 |  |  | 2018 |
Interest and dividends accrued and paid |  | $ | 364,414 |  |  | $ | 242,625 |
Realized gains |  |  | 68,418 |  |  |  | 11,125 |
Investment income, net |  | $ | 432,832 |  |  | $ | 253,750 |

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- Definition Tabular disclosure of investment income, including, but not limited to, interest and dividend income and amortization of discount (premium) derived from debt and equity securities. Excludes realized and unrealized gain (loss) on investments. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.9) -URI http://asc.fasb.org/extlink&oid=116634182&loc=SL114868664-224227 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04.2) -URI http://asc.fasb.org/extlink&oid=116637232&loc=SL114874131-224263 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.7(a),(b)) -URI http://asc.fasb.org/extlink&oid=116634182&loc=SL114868664-224227 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.8) -URI http://asc.fasb.org/extlink&oid=116634182&loc=SL114868664-224227 + Details
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- Definition For all investments in an unrealized loss position, including those for which other-than-temporary impairments have not been recognized in earnings (including investments for which a portion of an other-than-temporary impairment has been recognized in other comprehensive income), a tabular disclosure of the aggregate related fair value of investments with unrealized losses and the aggregate amount of unrealized losses (that is, the amount by which amortized cost basis exceeds fair value). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=118939692&loc=d3e27290-111563 + Details
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