| Category/ Item | Listed at Cost or FMV | Book Value | End of Year Fair Market Value |
|---|---|---|---|
| PARK RESERVOIR CO- WATER RIGHTS | AT COST | 448,560 | 448,560 |
| Category / Item | Cost / Other Basis | Accumulated Depreciation | Book Value | End of Year Fair Market Value |
|---|---|---|---|---|
| BUILDING IMPROVEMENTS | 541,170 | 291,490 | 249,680 | 14,405,447 |
| LAND | 100,235 | 0 | 100,235 | 100,235 |
| LAND IMPROVEMENTS | 50,951 | 33,633 | 17,318 | 17,318 |
| EQUIPMENT | 130,258 | 130,258 | 0 |