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Cash Surrender Value of Life Insurance - Summary of Net Cash Surrender Value of Life Insurance (Details) - USD ($) | Mar. 31, 2017 | Dec. 31, 2016
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Cash Surrender Value Of Life Insurance |  |
Cash surrender value of life insurance | $ 173,346 | $ 172,531
Less: policy loan balance outstanding | (116,473) | (116,473)
Cash surrender value of life insurance, net | $ 56,873 | $ 56,058

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- Definition Carrying amount as of the balance sheet date of amounts which could be received based on the terms of the insurance contract upon surrendering life policies owned by the entity. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.17) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 45 -Paragraph 4 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=82887183&loc=d3e6812-107765 + Details
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