Available-for-Sale Investments

9 Months Ended

Sep. 30, 2012

Available-for-Sale Investments [Abstract]

Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]

Available-for-Sale Investments

Available-for-sale investments consist of assets held as part of the Spire Corporation Non-Qualified Deferred Compensation Plan. These investments have been classified as available-for-sale investments and are reported at fair value, with unrealized gains and losses included in accumulated other comprehensive income. The unrealized gain on these marketable securities was $417 thousand and $201 thousand as of September 30, 2012 and December 31, 2011, respectively.

(in thousands)	Accumulated Other Comprehensive Income
Balance, December 31, 2011	$	201
Net change in unrealized gain on available for sale marketable securities	216
Balance, September 30, 2012	$	417