| Description | Beginning of Year - Book Value | End of Year - Book Value |
|---|---|---|
| INVESTMENT PURCHASES PAYABLE | 6,415,969 | 528,611 |
| ACCCRUED POSTRETIREMENT HEALTHCARE BENEFIT OBLIGATION | 1,062,990 | 1,132,266 |
| DEFERRED AND CURRENT EXCISE TAX LIABILITY | 4,069,396 | 5,625,561 |