Note 13 - Derivative Financial Instrument - Interest Rate Swap
12 Months Ended
Dec. 31, 2013
Derivative Instruments and Hedging Activities Disclosure [Abstract]  
Derivative Instruments and Hedging Activities Disclosure [Text Block]

13.          DERIVATIVE FINANCIAL INSTRUMENT INTEREST RATE SWAP


The Company has an interest rate swap agreement with an initial notional amount of $7,700,000 to effectively convert those borrowings under its long-term debt arrangement from a variable interest rate to a fixed interest rate of approximately 6.96% during its 15-year term. The notional amount of the interest rate swap agreement obligation totaled approximately $6,883,000 and $7,261,000 at December 31, 2013 and 2012, respectively. The fair value of the interest rate swap agreement obligation (See Note 14) approximated $460,000 and $1,123,509 at December 31, 2013 and 2012, respectively, and is recorded as a current and long-term liability in the balance sheet.


The following table provides details regarding the Company's derivative instruments at December 31, 2013:


Instruments

Balance Sheets Location

 

Assets

   

Liabilities

 

Interest rate swap

Current liabilities

  $ -     $ 194,196  

Interest rate swap

Long-term liabilities

    -       265,804  

The following table provides details regarding the Company's derivative instruments at December 31, 2012:


Instruments

Balance Sheets Location

 

Assets

   

Liabilities

 

Interest rate swap

Current liabilities

  $ -     $ 225,109  

Interest rate swap

Long-term liabilities

    -       898,400  

The following table provides details regarding the losses from the Company's derivative instruments in the consolidated statements of operations, none of which are designated as effective hedging instruments:


      Year ended December 31,  

Instrument

Statement of operations location

 

2013

   

2012

 

Interest rate swap

Other income (expense)

  $ 663,509     $ (111,010 )

As noted in Note 28, the interest rate swap was settled in March 2014 with a payment for approximately $632,000 related to the refinancing of the related loan.