110101 CINCINNATUS CSD                                                         
                                                                                    
                                                                                    
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             Amount Issued:        790,109   BLD                                    
 Date of Original Issuance:     10-Jul-97                                           
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                           New                    Alt./     Max.    Weighted        
 Bldg  Proj  Allowable   Constr.    Additions   Reconstr   Projec    Useful         
  .     .       Cost       Cost        Cost        Cost    t Life     Life          
     __________________________________________________________________________     
 0001  006      659,241           0          0     659,241  15.0   9,888,615        
 5008  002       78,487           0          0      78,487  15.0   1,177,305        
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                737,728                                           11,065,920        
                                                                                    
                       Blended Maximum Useful Life:         15.0                    
                             Original Term of Bond:         10.0                    
                      Selected Maximum Useful Life:         15.0                    
                       Period Prior to 1 July 2002:          5.0                    
              Sel. Remaining Term for Amortization:         10.0                    
             Principal Outstanding as of July 2002:      445,000                    
                             Assumed Interest Rate:       4.500%                    
       Debt Service for Amortization Year 6 of 10 :       55,752                    
                                      Bond Percent:      92.612%                    
 Aidable Debt Service for Amortization Year 6 of 10       51,633                    
                                                                                    
                                                                                    
Additional Costs Attributable to Refinancing                                        
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  A. Total Amount of Refinancing Issued (SA-132A #7):                  510,000      
  B. Bond Percent:                                                     92.612%      
  C. Applicable Building Aid Ratio:                                      86.5%      
  D. State Share of Outstanding Principal (SA132-A #3 * B * C):        356,487      
  E. Amount of Original Principal Refinanced: (SA132-A # 4)            445,000      
  F. State Share Ratio: (D / E)                                          80.1%      
  G. Total Fixed Costs Aided at 100% (SA132-A # 13):                     1,414      
  H. Total Variable Costs of Refinancing (SA132-A # 23):                25,527      
  I. State Share of Variable Costs Aided at 100%:( H * F)               20,447      
  J. Total Principal Added(A - E - G - H):                              38,059      
  K. State Share of Additional Principal Aided at 100% (J * F):         30,485      
  L. Total Refinancing Costs Aided at 100% (G + I + K):                 52,346      
  M. Local Share of Variable Costs Aided at State Share (H - I):         5,080      
                                                                                    
Assumed Aidable Debt Service for Refinancing                                        
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  Assumed Debt Service for Fixed Costs:                                    178      
  Assumed Debt Service for State Share of Variable Costs:                2,562      
  Assumed Debt Service for State Share of Additional Principal:          3,820      
  Assumed Debt Service for Local Share of Variable Costs: *                589      
 * After application of Bond Percent.                                               
                                                                                    
                                                                                    
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End of Report                                                                       
                                                                                    
                                                                             

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