Note 3 - Land, Buildings and Equipment

12 Months Ended

Dec. 31, 2021

Notes to Financial Statements

Property, Plant and Equipment Disclosure [Text Block]

3.    LAND, BUILDINGS AND EQUIPMENT

Land, buildings and equipment, at cost, consist of the following at December 31, 2021 and 2020:

	2021			2020
Land	$	2,813,239		$	2,680,158
Buildings and building improvements		42,931,835			41,081,689
Furniture and equipment		23,073,308			23,515,215
Construction in progress		1,900,305			1,677,547
		70,718,687			68,954,609
Accumulated depreciation		(36,358,101	)		(35,447,405	)
	$	34,360,586		$	33,507,204

The Company has included land held for development as a separate line on the consolidated balance sheet. This amount represents land owned for potential real estate development and totaled approximately $3,117,000 and $4,805,000 at December 31, 2021 and 2020, respectively.