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Fair Value of Financial Instruments (Tables)

9 Months Ended

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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Tabular disclosure of the cost, fair value and maturities of short-term investments.

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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)
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-Subparagraph (SX 210.7-04.2)
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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).

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Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
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