text: **Note 1. Summary of Significant Accounting Policies (Continued)**
  
  income until realized. Realized gains and losses are determined on a specific identification basis. A decline 
  in the market value of any available-for-sale security below cost that is deemed to be other than temporary 
  results in a reduction in the carrying amount to fair value. The impairment is charged to earnings and a 
  new cost basis for the security is established. 
  
  *Investments Carried at Cost:*
  Investments in common stock in which the Company does not have a 
  significant ownership (less than 20%) and for which there is no ready market, are carried at cost. 
  Information regarding investments carried at cost is reviewed continuously for evidence of impairment in 
  value. Impairments are charged to earnings and a new cost basis for the investment is established. 
  
  *Equity Method Investments*: Investments in partnerships and unconsolidated corporations where the 
  Company's ownership is 20% or more, or where the Company otherwise has the ability to exercise 
  significant influence, are reported under the equity method. Under this method, the Company's equity in 
  earnings or losses of investees is reflected in earnings. Distributions received reduce the carrying value of 
  these investments. The Company recognizes a loss when there is a decline in value of the investment which 
  is other than a temporary decline. 