Fair Value of Financial Instruments

3 Months Ended

Mar. 31, 2013

Fair Value Disclosures [Abstract]

Fair Value Disclosures [Text Block]

Note 4-- Fair Value of Financial Instruments

Fair value can be measured using valuation techniques such as the market approach (comparable market prices), the income approach (present value of future income or cash flow), and the cost approach (cost to replace the service capacity of an asset or replacement cost). Accounting standards utilize a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The following is a brief description of those levels:

Level 1:	Observable inputs such as quoted prices (unadjusted) in active markets for identical assets or liabilities.
Level 2:	Inputs other than quoted prices that are observable for the asset or liability, either directly or indirectly.
	These include quoted prices for similar assets or liabilities in active markets or similar assets or liabilities in markets that are not active.
Level 3:	Unobservable inputs that reflect the reporting entity's own assumptions.

Description	Carrying Value		Fair Value		Level 1		Level 2		Level 3
March 31, 2013
Long-term debt	$	2,818,486	$	2,818,486		-	$	2,818,486		-
Note receivable		1,985,965		2,605,000		-		2,605,000		-
Marketable securities (a)		224,000		224,000	$	224,000		-		-
December 31, 2012
Long-term debt	$	3,030,943	$	3,030,943		-	$	3,030,943		-
Note receivable		2,000,000		2,640,000		-		2,640,000		-
Marketable securities (a)		206,000		206,000	$	206,000		-		-

^(a) Representing assets of the Company's Supplemental Executive Retirement Plan(trading securities). Presented within Other Assets in the condensed consolidated balance sheets.