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Note 5 - Insurance
9 Months Ended
Sep. 30, 2012
Insurance Disclosure [Text Block]
5.           Insurance

     The Company adopted a high-deductible insurance program for health care benefits beginning in 2012.  In addition, the Company changed from a premium based plan to self-insuring claims up to $125,000 per participant per calendar year.  With this change, an accrual for the estimated amount of self-insured healthcare claims incurred but not reported (IBNR) is required.  The estimated accrual is based on information provided by the Company’s insurance broker, a third party actuary, and insurer, combined with management’s judgments regarding a number of assumptions and factors, including frequency and severity of claims, claims development history, case jurisdiction, related legislation, and claims settlement practice.  Significant judgment is required to estimate IBNR claims as parties have yet to assert such claims.