| Description | Beginning of Year - Book Value | End of Year - Book Value | End of Year - Fair Market Value |
|---|---|---|---|
| PROGRAM RELATED INVESTMENTS | 32,382,255 | 35,077,350 | 35,077,350 |
| PREPAID PENSION COST | 22,184,494 | 25,615,923 | 25,615,923 |
| REDEMPTIONS, DIVIDENDS, INTEREST, AND OTHER RECEIVABLES | 499,219 | 593,850 | 593,850 |
| PREPAID FEDERAL EXCISE AND UNRELATED BUSINESS INCOME TAXES | 2,371,992 | 1,224,879 | 1,224,879 |
| INTEREST RATE SWAP ASSET | 93,437 |