v2.4.1.9

INVENTORIES | 9 Months Ended
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Dec. 31, 2014
Inventory Disclosure [Abstract] |
Inventory Disclosure [Text Block] | NOTE 3 — INVENTORIES
|  | December 31, |  | March 31, |
|  | 2014 |  | 2014 |
Raw materials |  | $ | 9,846,974 |  | $ | 4,502,234 |
Finished goods – net |  |  | 12,068,128 |  |  | 10,147,795 |
Total |  | $ | 21,915,102 |  | $ | 14,650,029 |
As of December 31 and March 31, 2014, 11% and 19%, respectively, of raw materials and 5% and 5%, respectively, of finished goods were located outside of the United States. In March and October 2013 and April, September and October 2014, the Company acquired $2,496,000, $847,500, $4,237,500, $196,263 and $900,000 of aged bourbon whiskey, respectively, in support of its anticipated near and mid-term needs. The Company estimates the allowance for obsolete and slow moving inventory based on analyses and assumptions including, but not limited to, historical usage, expected future demand and market requirements. Inventories are stated at the lower of weighted average cost or market.

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- 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 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6361739&loc=d3e7789-107766 Reference 2: 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 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 + Details
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