- Definition

Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.

+ References + Details

Derivative Instruments (Details Narrative) - USD ($)	1 Months Ended	6 Months Ended
Derivative Instruments (Details Narrative) - USD ($)	Oct. 30, 2019	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020	Mar. 31, 2020
Accumulated other comprehensive loss		$ 0		$ (2,000)
Nord Swaps [Member]
Accumulated other comprehensive loss			$ 2,600		$ 48,100
Notional amount	$ 50,000,000	$ 50,000,000
Interest rate		fixed interest rate, ranging from 5.38% to 6.30%
MUFG Lenders [Member]
Accumulated other comprehensive loss					$ 1,167,700
Interest expense and derivative liability			$ 3,100,000