XML 27 R8.htm IDEA: XBRL DOCUMENT v2.3.0.15

Inventories

9 Months Ended

Sep. 30, 2011

Inventories

(3) Inventories

Raw material inventory includes mainly recycled paper and coal.  Finished goods include mainly products of medium-grade offset printing paper and corrugating medium paper.  Inventories consisted of the following as of September 30, 2011 and December 31, 2010:

		September 30, 2011				December 31, 2010
Raw Materials
Recycled paper board		$	1,690,594			$	3,807,678
Pulp			13,640				13,180
Recycled printed paper			200,286				593,604
Recycled white scrap paper			432,187				801,783
Coal			104,171				1,441,082
Base paper and other raw materials			250,919				151,269
			2,691,797				6,808,596
Finished Goods			1,007,782				613,922
Totals		$	3,699,579			$	7,422,518

X

- Definition

The entire disclosure for inventory. This may include, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the major classes of inventory, and the nature of the cost elements included in inventory. If inventory is stated above cost, accrued net losses on firm purchase commitments for inventory and losses resulting from valuing inventory at the lower-of-cost-or-market may also be included. For LIFO inventory, may disclose the amount and basis for determining the excess of replacement or current cost over stated LIFO value and the effects of a LIFO quantities liquidation that impacts net income.

+ 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 210.5-02.6)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 43

-Chapter 3

-Section A

-Paragraph 9

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 6

-Subparagraph a, b, c

-Article 5



Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6361739&loc=d3e7789-107766

+ Details

Name:	us-gaap_InventoryDisclosureTextBlock
Namespace Prefix:	us-gaap
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration