| Description | Beginning of Year - Book Value | End of Year - Book Value |
|---|---|---|
| INVESTMENT PURCHASES PAYABLE | 3,642,067 | 6,415,969 |
| ACCCRUED POSTRETIREMENT HEALTHCARE BENEFIT OBLIGATION | 996,607 | 1,062,990 |
| DEFERRED AND CURRENT EXCISE TAX LIABILITY | 3,410,975 | 4,069,396 |