MARKETABLE SECURITIES

12 Months Ended

Dec. 31, 2021

MARKETABLE SECURITIES [Abstract]

MARKETABLE SECURITIES

Note 5 MARKETABLE SECURITIES

Marketable securities are stated at estimated fair value based upon current market quotes (level 1 inputs) and are classified as available-for-sale. Realized gains and losses are included in investment income. Unrealized gains and losses are immaterial and therefore the Company has presented such amounts within Investment income in the Statement of Operations. The Company invests in short-term U.S. Treasuries and money market mutual funds. As of December 31, 2021 and 2020, the fair value of these investments approximated cost.