| Description | Beginning of Year - Book Value | End of Year - Book Value | End of Year - Fair Market Value |
|---|---|---|---|
| DISTRIBUTION RECEIVABLE FROM LIMITED PARTNERSHIPS | 7,460,753 | 0 | 0 |
| ACCRUED INTEREST ON PROMISSORY NOTE | 77,683 | 140,291 | 140,291 |
| WITHHOLDING RECEIVABLE | 1,218,127 | 1,218,127 | |
| RECEIVABLE FROM RELATED PARTY | 200,000 | 200,000 |