- Definition

For an unclassified balance sheet, this element represents costs incurred by the lessor that are (a) costs to originate a lease incurred in transactions with independent third parties that (i) result directly from and are essential to acquire that lease and (ii) would not have been incurred had that leasing transaction not occurred and (b) certain costs directly related to specified activities performed by the lessor for that lease. Those activities are: evaluating the prospective lessee's financial condition; evaluating and recording guarantees, collateral, and other security arrangements; negotiating lease terms; preparing and processing lease documents; and closing the transaction. This amount is before considering accumulated amortization representing the periodic charge to earnings to recognize the deferred costs over the term of the related lease.

+ References+ Details

Project Development Costs (Details Textual) (USD $)	0 Months Ended	3 Months Ended			9 Months Ended				12 Months Ended
Project Development Costs (Details Textual) (USD $)	Mar. 08, 2013	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Sep. 18, 2013	Dec. 21, 2011	Dec. 31, 2013 Trigger One [Member]	Dec. 31, 2013 Trigger Two [Member]	Dec. 31, 2013 Maximum [Member]
Option exercise period end date, extension, period									120 days	60 days	90 days
Option payment deferred lease costs		$ 2,250,000			$ 2,250,000			$ 750,000
Project development costs option agreement payment	472,603
Amount becoming non-refundable							1,222,603
Project development expenses		$ 2,933,000	$ 16,000,000	$ 815,000	$ 10,774,000	$ 815,000