General form of registration statement for all companies including face-amount certificate companies

Income taxes (Details)

v2.4.0.8
Income taxes (Details) (USD $)
 9 Months Ended 12 Months Ended
Sep. 30, 2013
Sep. 30, 2012
Dec. 31, 2012
Dec. 31, 2011
Dec. 31, 2010
Deferred tax assets and liabilities          
State and local net operating loss carryforwards $ 59,874   $ 76,918 $ 90,157  
Deferred rent 168,079   169,183 115,031  
Lease incentives 34,914   36,868 38,842  
Depreciation and amortization 44,089   66,413 (56,857)  
Total long-term deferred tax assets 306,956   349,382 187,173  
Valuation allowance         (111,375)  
Total net deferred tax assets 306,956   349,382 75,798  
Provision for income taxes          
Current 112,662 180,229 301,932 193,751 199,140
Deferred 42,876 (161,192) (176,755) (43,556) (78,280)
Change in valuation allowance       (111,375) 46,038   
Income tax expense 155,538 19,037 13,802 196,233 120,860
Income tax reconciliation of the effective tax rate and the statutory rate          
Income tax expense at federal statutory rate               
State and local income taxes 155,538 19,037 125,177 150,195 120,860
Change in valuation allowance       (111,375) 46,038   
Income tax expense 155,538 19,037 13,802 196,233 120,860
Net operating loss carryfowards $ 1,923,000        
Net operating loss carryfowards expiration date Dec. 31, 2023        
Valuation allowance equal to portion of deferred tax assets, percent       100.00%