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1. Organization and Basis of Presentation: F. Fair Value of Financial Instruments (Policies)
12 Months Ended
Dec. 31, 2013
Policies  
F. Fair Value of Financial Instruments

     f.   Fair Value of Financial Instruments

 

          ASC 820-10 (formerly SFAS No. 157, Fair Value Measurements) requires entities to disclose the fair value of financial instruments, both assets and liabilities recognized and not recognized on the balance sheet, for which it is practicable to estimate fair value. ASC 820-10 defines the fair value of a financial instrument as the amount at which the instrument could be exchanged in a current transaction between willing parties. As of December 31, 2013 and 2012, the carrying value of certain financial instruments approximates fair value due to the short-term nature of such instruments.