| Description | Beginning of Year - Book Value | End of Year - Book Value |
|---|---|---|
| FEDERAL EXCISE TAX | 2,656,821 | 10,543,490 |
| DEFERRED FEDERAL EXCISE TAX | 57,814,960 | 57,463,909 |
| OBLIGATION TO RETURN CASH HELD | ||
| AS COLLATERAL, SECURITY | ||
| LENDING PROGRAM | 120,277,159 | 105,692,471 |
| POST RETIREMENT BENEFIT | ||
| OBLIGATIONS | 71,163,877 | 79,536,025 |