142101 AKRON CSD                                                               
                                                                                    
                                                                                    
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             Amount Issued:     11,211,000   BLD                                    
 Date of Original Issuance:     23-Aug-95                                           
                                                                                    
______________________________________________________________________________      
                           New                    Alt./     Max.   Weighted         
Bldg. Proj.  Allowable   Constr.    Additions   Reconstr  Project   Useful          
        No.     Cost       Cost        Cost        Cost     Life      Life          
                                                                                    
______________________________________________________________________________      
 0001  003    4,119,668           0  2,111,509   2,008,159  17.5  72,094,190        
 0002  004    6,900,539           0  2,303,898   4,596,641  16.5 113,858,894        
 5003  002      150,482           0          0     150,482  15.0   2,257,230        
_______________________________________________________________________________     
             11,170,689                                          188,210,314        
                                                                                    
                       Blended Maximum Useful Life:         17.0                    
                             Original Term of Bond:         19.0                    
                      Selected Maximum Useful Life:         19.0                    
                       Period Prior to 1 July 2002:          7.0                    
              Sel. Remaining Term for Amortization:         12.0                    
             Principal Outstanding as of July 2002:    7,700,000                    
                             Assumed Interest Rate:       4.500%                    
       Debt Service for Amortization Year 4 of 12 :      837,456                    
                                      Bond Percent:      91.370%                    
Aidable Debt Service for Amortization Year 4 of 12 :     765,184                    
                                                                                    
                                                                                    
                                                                                    
                                                                                    
                                                                                    
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             Amount Issued:        293,000   BLD                                    
 Date of Original Issuance:     22-Sep-98                                           
                                                                                    
______________________________________________________________________________      
                           New                    Alt./     Max.   Weighted         
Bldg. Proj.  Allowable   Constr.    Additions   Reconstr  Project   Useful          
        No.     Cost       Cost        Cost        Cost     Life      Life          
                                                                                    
______________________________________________________________________________      
 0002  005      302,104           0          0     302,104  15.0   4,531,560        
_______________________________________________________________________________     
                302,104                                            4,531,560        
                                                                                    
                       Blended Maximum Useful Life:         15.0                    
                             Original Term of Bond:         14.0                    
                      Selected Maximum Useful Life:         15.0                    
                       Period Prior to 1 July 2002:          3.0                    
              Sel. Remaining Term for Amortization:         12.0                    
             Principal Outstanding as of July 2002:      235,000                    
                             Assumed Interest Rate:       4.500%                    
       Debt Service for Amortization Year 4 of 12 :       25,558                    
                                      Bond Percent:     100.000%                    
Aidable Debt Service for Amortization Year 4 of 12 :      25,558                    
                                                                                    
                                                                                    
                                                                                    
                                                                                    
                                                                                    
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             Amount Issued:      2,392,065   BLD-10                                 
 Date of Original Issuance:     10-Feb-00                                           
                                                                                    
______________________________________________________________________________      
                           New                    Alt./     Max.   Weighted         
Bldg. Proj.  Allowable   Constr.    Additions   Reconstr  Project   Useful          
        No.     Cost       Cost        Cost        Cost     Life      Life          
                                                                                    
______________________________________________________________________________      
 0001  004      140,965           0          0     140,965  15.0   2,114,475        
 0002  007    2,187,500           0          0   2,187,500  15.0  32,812,500        
 5003  004       63,600           0          0      63,600  15.0     954,000        
_______________________________________________________________________________     
              2,392,065                                           35,880,975        
                                                                                    
                       Blended Maximum Useful Life:         15.0                    
                             Original Term of Bond:         15.0                    
                      Selected Maximum Useful Life:         15.0                    
                       Period Prior to 1 July 2002:          2.0                    
              Sel. Remaining Term for Amortization:         13.0                    
             Principal Outstanding as of July 2002:    2,110,000                    
                             Assumed Interest Rate:       4.500%                    
       Debt Service for Amortization Year 4 of 13 :      216,154                    
                                      Bond Percent:      90.771%                    
Aidable Debt Service for Amortization Year 4 of 13 :     196,205                    
                                                                                    
                                                                                    
Additional Costs Attributable to Refinancing                                        
____________________________________________                                        
  A. Total Amount of Refinancing Issued (SA-132A #7):                2,307,000      
  B. Bond Percent:                                                     90.771%      
  C. Applicable Building Aid Ratio:                                      92.5%      
  D. State Share of Outstanding Principal (SA132-A #3 * B * C):      1,771,623      
  E. Amount of Original Principal Refinanced: (SA132-A # 4)          2,110,000      
  F. State Share Ratio: (D / E)                                          83.9%      
  G. Total Fixed Costs Aided at 100% (SA132-A # 13):                     3,700      
  H. Total Variable Costs of Refinancing (SA132-A # 23):                29,289      
  I. State Share of Variable Costs Aided at 100%:( H * F)               24,573      
  J. Total Principal Added(A - E - G - H):                             164,011      
  K. State Share of Additional Principal Aided at 100% (J * F):        137,605      
  L. Total Refinancing Costs Aided at 100% (G + I + K):                165,879      
  M. Local Share of Variable Costs Aided at State Share (H - I):         4,716      
                                                                                    
Assumed Aidable Debt Service for Refinancing                                        
____________________________________________                                        
  Assumed Debt Service for Fixed Costs:                                    380      
  Assumed Debt Service for State Share of Variable Costs:                2,518      
  Assumed Debt Service for State Share of Additional Principal:         14,096      
  Assumed Debt Service for Local Share of Variable Costs: *                439      
 * After application of Bond Percent.                                               
                                                                                    
                                                                                    
                                                                                    
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             Amount Issued:     20,953,705   BLD-10                                 
 Date of Original Issuance:     05-Sep-01                                           
                                                                                    
______________________________________________________________________________      
                           New                    Alt./     Max.   Weighted         
Bldg. Proj.  Allowable   Constr.    Additions   Reconstr  Project   Useful          
        No.     Cost       Cost        Cost        Cost     Life      Life          
                                                                                    
______________________________________________________________________________      
 0001  005   18,400,830           0  8,062,451  10,338,379  17.0 312,814,110        
 5003  005      305,689           0    103,400     202,289  16.5   5,043,869        
_______________________________________________________________________________     
             18,706,519                                          317,857,979        
                       Blended Maximum Useful Life:         17.0                    
                             Original Term of Bond:         20.0                    
               Term based on prior Retro borrowing:          1.0                    
                      Selected Maximum Useful Life:         20.0                    
                       Period Prior to 1 July 2002:          1.0                    
              Sel. Remaining Term for Amortization:         19.0                    
             Principal Outstanding as of July 2002:   20,050,000                    
                             Assumed Interest Rate:       5.261%                    
       Debt Service for Amortization Year 4 of 19 :    1,681,854                    
                                      Bond Percent:      79.521%                    
Aidable Debt Service for Amortization Year 4 of 19 :   1,337,427                    
                                                                                    
                                                                                    
Additional Costs Attributable to Refinancing                                        
____________________________________________                                        
  A. Total Amount of Refinancing Issued (SA-132A #7):               14,272,000      
  B. Bond Percent:                                                    100.000%      
  C. Applicable Building Aid Ratio:                                      92.5%      
  D. State Share of Outstanding Principal (SA132-A #3 * B * C):     18,546,250      
  E. Amount of Original Principal Refinanced: (SA132-A # 4)         13,931,834      
  F. State Share Ratio: (D / E)                                         100.0%      
  G. Total Fixed Costs Aided at 100% (SA132-A # 13):                    29,724      
  H. Total Variable Costs of Refinancing (SA132-A # 23):               184,427      
  I. State Share of Variable Costs Aided at 100%:( H * F)              184,427      
  J. Total Principal Added(A - E - G - H):                             126,015      
  K. State Share of Additional Principal Aided at 100% (J * F):        126,015      
  L. Total Refinancing Costs Aided at 100% (G + I + K):                340,166      
  M. Local Share of Variable Costs Aided at State Share (H - I):             0      
                                                                                    
Assumed Aidable Debt Service for Refinancing                                        
____________________________________________                                        
  Assumed Debt Service for Fixed Costs:                                  2,494      
  Assumed Debt Service for State Share of Variable Costs:               15,470      
  Assumed Debt Service for State Share of Additional Principal:         10,570      
  Assumed Debt Service for Local Share of Variable Costs: *                  0      
 * After application of Bond Percent.                                               
                                                                                    
                                                                                    
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End of Report                                                                       
                                                                                    
                                                                             

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