Investment in Available-for-Sale Securities (Tables)

9 Months Ended

Sep. 30, 2013

Available-For-Sale Securities [Abstract]

Schedule of Available-for-sale Securities Reconciliation [Table Text Block]

The following is a summary of the Company’s investment in available-for-sale securities as of September 30, 2013:

	Cost		Unrealized Gains		Unrealized Losses		Fair Value
U.S. federal agency securities	$	90,778	$	129	$	(339)	$	90,568
Municipal securities		722,321		2,506		(659)		724,168
Certificates of deposit		1,567,570		12,821		(12,821)		1,567,570
Corporate debt securities		208,428		426		(9,892)		198,962
	$	2,589,097	$	15,882	$	(23,711)	$	2,581,268

The following is a summary of the Company’s investment in available-for-sale securities as of December 31, 2012:

	Cost		Unrealized Gains		Unrealized Losses		Fair Value
U.S. federal agency securities	$	19,592	$	196	$	-	$	19,788
Municipal securities		1,154,841		2,882		(2,090)		1,155,633
Certificates of deposit		1,193,494		8,734		(16,904)		1,185,324
Corporate debt securities		285,524		4,164		(9,633)		280,055
Equity securities – ClearSign common stock		7,905		9,485		-		17,390
	$	2,661,356	$	25,461	$	(28,627)	$	2,658,190

Available-for-sale Securities [Table Text Block]

The cost and fair value of investments in available-for-sale securities, by contractual maturity, as of September 30, 2013, were as follows:

	Cost		Fair Value
Due within one year	$	528,115	$	526,184
Due after one year through three years		1,045,080		1,042,919
Due after three years		1,015,902		1,012,165
	$	2,589,097	$	2,581,268