Condensed Consolidated Balance Sheets - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents	$ 4,795,953	$ 6,100,409
Accounts receivable, less allowance	26,234,421	32,603,463
Inventories	55,469,992	63,325,206
Prepaid expenses and other current assets	4,773,464	2,820,935
Restricted cash	750,000	750,000
Total current assets	92,023,830	105,600,013
Property, plant and equipment:
Land	2,387,093	1,979,474
Buildings and building improvements	17,501,583	16,614,149
Machinery and equipment	34,704,536	31,491,637
Total property, plant and equipment	54,593,212	50,085,260
Less: accumulated depreciation	26,568,275	23,669,724
Net property, plant and equipment	28,024,937	26,415,536
Intangible assets, less accumulated amortization	19,001,448	20,790,535
Goodwill	8,188,829	8,188,829
Operating lease right-of-use asset, net	2,002,272	2,632,191
Other assets - restricted cash		750,000
Total assets	149,241,316	164,377,104
Current liabilities:
Accounts payable	12,101,735	10,514,288
Operating lease liability - current portion	1,098,942	1,130,244
Current portion of mortgage payable	419,309	404,588
Other accrued liabilities	12,391,998	10,077,542
Total current liabilities	26,011,984	22,126,662
Long-term debt	13,104,691	49,915,649
Mortgage payable, net of current portion	10,283,988	10,693,612
Operating lease liability - non-current portion	1,026,351	1,683,323
Deferred income taxes	899,344	305,285
Other non-current liabilities	16,274	622,441
Total liabilities	51,342,632	85,346,972
STOCKHOLDERS' EQUITY
Common stock, par value $2.50: - 5,190,072 shares issued and 3,645,200 shares outstanding in 2023; 5,083,051 shares issued and 3,538,179 shares outstanding in 2022	12,966,178	12,698,624
Treasury stock, at cost, 1,544,872 shares in 2023 and 2022	(15,995,622)	(15,995,622)
Additional paid-in capital	15,917,781	13,447,797
Accumulated other comprehensive loss	(1,705,587)	(2,087,899)
Retained earnings	86,715,934	70,967,232
Total stockholders' equity	97,898,684	79,030,132
Total liabilities and stockholders' equity	$ 149,241,316	$ 164,377,104

Mortgage payable non current.

No definition available.

Name:	acu_MortgagePayableNonCurrent
Namespace Prefix:	acu_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

- Definition

Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).