ACCUMULATED NET REALIZED GAIN (LOSS)	9 Months Ended
Dec. 31, 2011
ACCUMULATED NET REALIZED GAIN (LOSS) [Abstract]
ACCUMULATED NET REALIZED GAIN (LOSS)	5. ACCUMULATED NET REALIZED GAIN (LOSS) Distributions made by RICs often differ from aggregate GAAP-basis undistributed net investment income and accumulated net realized gains (total GAAP-basis net realized gains). The principal cause is that required minimum fund distributions are based on income and gain amounts determined in accordance with federal income tax regulations, rather than GAAP. The differences created can be temporary, meaning that they will reverse in the future, or they can be permanent. In subsequent periods, when all or a portion of a temporary difference becomes a permanent difference, the amount of the permanent difference will be reclassified to “additional capital.” We incur federal taxes on behalf of our shareholders as a result of our election to retain long-term capital gains. As of December 31, 2011 we had accumulated long-term capital gains of $11,328,436; however, as of March 31, 2011 we had accumulated long-term capital losses of $6,863,347. In accordance with the RIC rules, we elected to retain our long-term capital gains for the tax year ended December 31, 2011, pay the applicable income taxes of $1,248,932, and designate the after-tax gain as “deemed distributions” to our shareholders. “Deemed distributions” are reclassed from accumulated net realized gains into additional paid in capital. As of December 31, 2011, we reclassed $3,216,159 as “deemed distributions.”

5. ACCUMULATED NET REALIZED GAIN (LOSS)

Distributions made by RICs often differ from aggregate GAAP-basis undistributed net investment income and accumulated net realized gains (total GAAP-basis net realized gains). The principal cause is that required minimum fund distributions are based on income and gain amounts determined in accordance with federal income tax regulations, rather than GAAP. The differences created can be temporary, meaning that they will reverse in the future, or they can be permanent. In subsequent periods, when all or a portion of a temporary difference becomes a permanent difference, the amount of the permanent difference will be reclassified to “additional capital.”

We incur federal taxes on behalf of our shareholders as a result of our election to retain long-term capital gains. As of December 31, 2011 we had accumulated long-term capital gains of $11,328,436; however, as of March 31, 2011 we had accumulated long-term capital losses of $6,863,347. In accordance with the RIC rules, we elected to retain our long-term capital gains for the tax year ended December 31, 2011, pay the applicable income taxes of $1,248,932, and designate the after-tax gain as “deemed distributions” to our shareholders. “Deemed distributions” are reclassed from accumulated net realized gains into additional paid in capital. As of December 31, 2011, we reclassed $3,216,159 as “deemed distributions.”