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Mortgage loans held for investment fair value disclosure.

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- Definition

Restricted cash fair value disclosure.

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No definition available.

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- Definition

Securities available for sale equity securities fair value.

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No definition available.

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- Definition

Amount of equity securities categorized neither as held-to-maturity nor as trading.

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-Name Accounting Standards Codification

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-Paragraph 2

-Subparagraph (a)

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- Definition

Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.

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Reference 1: http://www.xbrl.org/2003/role/presentationRef

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-Glossary Cash

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-Glossary Cash Equivalents

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-Name Regulation S-X (SX)

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Fair value portion of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.

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Amount before allowance of mortgage loans on existing land or building. Includes deferred interest and fees, undisbursed portion of loan balance, unamortized costs and premiums and discounts from face amounts. Excludes loans covered under loss sharing agreements.

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-Section 50

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Carrying amount of long-term debt, net of unamortized discount or premium, including current and noncurrent amounts. Includes, but not limited to, notes payable, bonds payable, debentures, mortgage loans and commercial paper. Excludes capital lease obligations.

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Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

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The fair value amount of long-term debt whether such amount is presented as a separate caption or as a parenthetical disclosure. Additionally, this element may be used in connection with the fair value disclosures required in the footnote disclosures to the financial statements. The element may be used in both the balance sheet and disclosure in the same submission.

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The carrying amounts of cash and cash equivalent items which are restricted as to withdrawal or usage. Restrictions may include legally restricted deposits held as compensating balances against short-term borrowing arrangements, contracts entered into with others, or entity statements of intention with regard to particular deposits; however, time deposits and short-term certificates of deposit are not generally included in legally restricted deposits. Excludes compensating balance arrangements that are not agreements which legally restrict the use of cash amounts shown on the balance sheet. For a classified balance sheet represents the current portion only (the noncurrent portion has a separate concept); there is a separate and distinct element for unclassified presentations.

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-Publisher SEC

-Name Regulation S-X (SX)

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Fair Value of Financial Instruments - Summary of Carrying Value and Estimated Fair Value of Financial Instruments (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Debt Instrument Fair Value Carrying Value [Abstract]
Cash and Cash Equivalents, Carrying Value	$ 4,932,512	$ 1,301,739	$ 6,174	$ 337,617
Restricted Cash, Carrying Value	366,645
Investment Securities, Carrying Value	729,814
Commercial Mortgage Loan, Carrying Value	18,845,053
Long-Term Debt, Carrying Value	63,227,032	29,126,849
Cash and Cash Equivalents, Estimated Fair Value	4,932,512	1,301,739
Restricted Cash, Estimated Fair Value	366,645
Investment Securities, Estimated Fair Value	729,814
Commercial Mortgage Loan, Estimated Fair Value	19,297,110
Long-Term Debt, Estimated Fair Value	$ 63,227,032	$ 29,126,849