| Description | Beginning of Year - Book Value | End of Year - Book Value | End of Year - Fair Market Value |
|---|---|---|---|
| DUE FROM THIRD PARTIES | 2,155,012 | 700,198 | 700,198 |
| DUE FROM AFFILIATES | 0 | 22,138 | 22,138 |
| ESCROW RESERVES | 1,553,454 | 696,987 | 696,987 |
| MORTGAGE RECEIVABLE | 0 | 5,880,000 | 5,880,000 |
| INTEREST RATE SWAP ASSET | 0 | 3,765,098 | 3,765,098 |