Investments:

9 Months Ended

Sep. 24, 2016

Investments:

Investments:

4.  Investments:

Marketable Securities

The following is a summary of marketable securities classified as available-for-sale securities:

	September 24, 2016				December 26, 2015
	Cost		Fair Value		Cost		Fair Value
Equity securities	$	215,800	$	204,100	$	280,600	$	227,800

The Company’s unrealized gains and losses for marketable securities classified as available-for-sale securities in accumulated other comprehensive loss are as follows:

	September 24, 2016		December 26, 2015
Unrealized gains	$	—	$	—
Unrealized losses		(11,700)		(52,800)
Net unrealized losses	$	(11,700)	$	(52,800)

The Company’s realized gains and losses recognized on sales of available-for-sale marketable securities are as follows:

	Three Months Ended				Nine Months Ended
	September 24, 2016		September 26, 2015		September 24, 2016		September 26, 2015
Realized gains	$	—	$	—	$	—	$	13,400
Realized losses		—		—		(12,600)		(36,200)
Net realized losses	$	—	$	—	$	(12,600)	$	(22,800)

Amounts reclassified out of accumulated other comprehensive loss into earnings is determined by using the average cost of the security when sold.  Gross realized gains (losses) reclassified out of accumulated other comprehensive loss into earnings are included in Interest and Other Income (Expense) and the related tax benefits (expenses) are included in the Provision for Income Taxes lines of the Consolidated Condensed Statements of Operations.