| Category/ Item | Listed at Cost or FMV | Book Value | End of Year Fair Market Value |
|---|---|---|---|
| PARK RESERVOIR CO | AT COST | 448,560 | 448,560 |
| Category / Item | Cost / Other Basis | Accumulated Depreciation | Book Value | End of Year Fair Market Value |
|---|---|---|---|---|
| LAND | 100,235 | 0 | 100,235 | 100,235 |
| LAND IMPROVEMENTS | 50,951 | 30,852 | 20,099 | 20,099 |
| EQUIPMENT | 130,258 | 79,522 | 50,736 | 50,736 |
| BUILDING IMPROVEMENTS | 541,170 | 317,213 | 223,957 | 14,416,987 |