Available-for-Sale Investments

3 Months Ended

Mar. 31, 2014

Available-for-Sale Investments [Abstract]

Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure

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 $765 thousand and $393 thousand as of March 31, 2014 and December 31, 2013, respectively. The participant of the deferred compensation plan received a partial deferred compensation payment of approximately $1.2 million in January 2014 which was funded by the sale of these securities.