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Marketable Securities
 6 Months Ended
Jun. 30, 2014
Investments, Debt and Equity Securities [Abstract]  
Marketable Securities
Marketable Securities
 
The Company’s marketable securities consist of available-for-sale securities, which are carried at fair value, with unrealized gains and losses reported as a separate component of stockholders’ equity. Unrealized gains and losses are computed on the specific identification method. Realized gains, realized losses and declines in value judged to be other-than-temporary, are included in interest and other income, net. The cost of available-for-sale securities sold is based on the specific identification method and interest earned is included in interest and other income.
 
The cost and fair values of the Company’s available-for-sale marketable securities as of June 30, 2014, are as follows: 
 
 
Aggregate
Fair Value
 
Cost or Amortized
Cost
 
Net Unrealized
Gains
Government securities
 
$
8,227,665

 
$
8,223,752

 
$
3,913

Corporate debt securities
 
1,466,639

 
1,466,524

 
115

 
 
$
9,694,304

 
$
9,690,276

 
$
4,028


The cost and fair values of the Company’s available-for-sale marketable securities as of December 31, 2013, are as follows: 
 
 
Aggregate
Fair Value
 
Cost or Amortized
Cost
 
Net Unrealized
Gains
Government securities
 
$
6,252,339

 
$
6,249,483

 
$
2,856

Corporate debt securities
 
1,820,769

 
1,820,215

 
554

 
 
$
8,073,108

 
$
8,069,698

 
$
3,410