XML 42 R19.htm IDEA: XBRL DOCUMENT v2.4.0.6
2. Significant Accounting Policies: Revenue Recognition (Policies)
3 Months Ended
Mar. 31, 2013
Policies  
Revenue Recognition

Revenue Recognition - Forward contracts, futures and other investments are recorded on the trade date and will be reflected in the statements of operations at the difference between the original contract amount and the fair value on the last business day of the reporting period.

 

Fair value of forward contracts, futures and other investments is based upon exchange or other applicable closing quotations related to the specific positions.

 

Interest income is recognized when it is earned.