Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) |
Sep. 30, 2016 |
Dec. 31, 2015 |
|---|---|---|
| Deferred Tax Assets: | ||
| Net operating loss carryforwards | $ 1,123,214 | $ 543,116 |
| Net unrealized loss on investment securities | 0 | 251,539 |
| Loan Loss Provision | 605,107 | 1,257,436 |
| Other loss carryforwards | 2,930,342 | 1,833,240 |
| Sub-total | 4,658,663 | 3,885,331 |
| Deferred Tax Liabilities: | ||
| Basis reduction of investment in partnerships | (2,103,511) | (2,159,058) |
| Net unrealized gain on investment securities | (7,142) | 0 |
| Cost recovery of leased and fixed assets | (958,452) | (119,297) |
| Sub-total | (3,069,105) | (2,278,355) |
| Total net deferred tax asset | $ 1,589,558 | $ 1,606,976 |
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- Definition Deferred Tax Assets, Unrealized Losses on Investments, Net No definition available.
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- Definition Deferred Tax Liability, Cost Recovery of Leased Assets No definition available.
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- Definition Amount of deferred tax liability attributable to taxable temporary differences. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- References No definition available.
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- Definition Amount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, without jurisdictional netting. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible operating loss carryforwards. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition Amount, before allocation of a valuation allowances, of deferred tax assets attributable to deductible tax credit carryforwards including, but not limited to, research, foreign, general business, alternative minimum tax, and other deductible tax credit carryforwards. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from the provision for loan losses. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- References No definition available.
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- Definition Amount of deferred tax liability attributable to taxable temporary differences from investments (excludes investments in subsidiaries and equity method investments). No definition available.
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- Definition Amount of deferred tax liability attributable to taxable temporary differences classified as other. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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