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EXCEL - IDEA: XBRL DOCUMENT - DAILY JOURNAL CORPFinancial_Report.xls
10-K - FORM 10-K - DAILY JOURNAL CORPdjc_10k-093012.htm
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EX-2.1 - EXHIBIT 2.1 - DAILY JOURNAL CORPex2-1.htm
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EX-10.3 - EXHIBIT 10.3 - DAILY JOURNAL CORPex10-3.htm
v2.4.0.6
Note 3 - Income Taxes (Tables)
12 Months Ended
Sep. 30, 2012
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]
   
2012
   
2011
 
Current:
           
Federal
  $ 1,840,000     $ 3,069,000  
State
    781,000       902,000  
      2,621,000       3,971,000  
Deferred:
               
Federal
    (223,000 )     162,000  
State
    (38,000 )     27,000  
      (261,000 )     189,000  
    $ 2,360,000     $ 4,160,000  
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]
   
2012
   
2011
 
             
Statutory federal income tax rate
    34.0 %     34.1 %
State franchise taxes (net of federal tax benefit)
    5.8       5.8  
Reversal of liability for uncertain tax position
    (3.6 )     ---  
Other, primarily dividends received deduction and domestic production activity deduction
    (6.4 )     (5.2 )
Effective tax rate
    29.8 %     34.7 %
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]
   
2012
   
2011
 
Deferred tax assets attributable to:
           
Accrued liabilities, including supplemental compensation, vacation pay accrual and fiscal 2012 impairment losses on investments
  $ 2,952,000     $ 2,307,000  
Bad debt reserves not yet deductible
    80,000       100,000  
Depreciation and amortization
    49,000       369,000  
Other
    262,000       306,000  
Total deferred tax assets
    3,343,000       3,082,000  
                 
Deferred tax liabilities attributable to:
               
Unrealized gains on investments
    (20,898,000 )     (9,772,000 )
Net deferred income taxes
  $ (17,555,000 )   $ (6,690,000 )
Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]
   
2012
   
2011
 
Beginning balance
  $ 700,000     $ 700,000  
Tax payment upon settlement
    (418,000 )     ---  
Reduction adjustment
    (282,000 )     ---  
Ending balance
  $
---
    $ 700,000