Long Term Investments

3 Months Ended

Mar. 31, 2014

Long-term Investments [Abstract]

Long-Term Investments

LONG-TERM INVESTMENTS

Long-term investments accounted for at cost:

	March 31, 2014				December 31, 2013
	Carrying		Fair		Carrying		Fair
	Value		Value		Value		Value
Investment partnerships	$	21,040	$	25,660	$	20,041	$	24,095
Real estate partnership	747		1,067		747		1,067
Investments accounted for at cost	$	21,787	$	26,727	$	20,788	$	25,162

Long-term investment partnership accounted for under the equity method:

	March 31, 2014		December 31, 2013
Investment partnership	$	12,834	$	8,595

The Company recorded equity income of $906 and an equity loss of $23 for the three months ended March 31, 2014 and 2013, respectively, related to the limited partnership.

The carrying value of the investment was approximately $12,834 and $8,595 as of March 31, 2014 and December 31, 2013, respectively, which approximated the investment's fair value.