110200 CORTLAND CITY SD                                                        
                                                                                    
                                                                                    
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             Amount Issued:     23,822,332   BLD                                    
 Date of Original Issuance:     01-Dec-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  003      997,991           0          0     997,991  15.0  14,969,865        
 0002  004    1,016,782           0          0   1,016,782  15.0  15,251,730        
 0004  004    1,401,938           0          0   1,401,938  15.0  21,029,070        
 0006  004    1,166,574           0          0   1,166,574  15.0  17,498,610        
 0007  003   16,938,342           0  5,974,945  10,963,397  17.0 287,951,814        
 0009  004      850,290           0          0     850,290  15.0  12,754,350        
 5003  003      413,181           0          0     413,181  15.0   6,197,715        
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             22,785,098                                          375,653,154        
                                                                                    
                       Blended Maximum Useful Life:         16.5                    
                             Original Term of Bond:         11.0                    
                      Selected Maximum Useful Life:         16.5                    
                       Period Prior to 1 July 2002:          5.0                    
              Sel. Remaining Term for Amortization:         11.5                    
             Principal Outstanding as of July 2002:   14,397,263                    
                             Assumed Interest Rate:       4.500%                    
     Debt Service for Amortization Year 6 of 11.5 :    1,617,416                    
                                      Bond Percent:     100.000%                    
   Aidable Debt Service for Amortization Year 6 of     1,617,416                    
                                                                                    
Additional Costs Attributable to Refinancing                                        
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  A. Total Amount of Refinancing Issued (SA-132A #7):               13,760,000      
  B. Bond Percent:                                                    100.000%      
  C. Applicable Building Aid Ratio:                                      80.1%      
  D. State Share of Outstanding Principal (SA132-A #3 * B * C):     11,532,208      
  E. Amount of Original Principal Refinanced: (SA132-A # 4)         13,500,000      
  F. State Share Ratio: (D / E)                                          85.4%      
  G. Total Fixed Costs Aided at 100% (SA132-A # 13):                    12,100      
  H. Total Variable Costs of Refinancing (SA132-A # 23):               156,353      
  I. State Share of Variable Costs Aided at 100%:( H * F)              133,525      
  J. Total Principal Added(A - E - G - H):                              91,547      
  K. State Share of Additional Principal Aided at 100% (J * F):         78,181      
  L. Total Refinancing Costs Aided at 100% (G + I + K):                223,807      
  M. Local Share of Variable Costs Aided at State Share (H - I):        22,828      
                                                                                    
Assumed Aidable Debt Service for Refinancing                                        
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  Assumed Debt Service for Fixed Costs:                                  1,360      
  Assumed Debt Service for State Share of Variable Costs:               15,000      
  Assumed Debt Service for State Share of Additional Principal:          8,784      
  Assumed Debt Service for Local Share of Variable Costs: *              2,564      
 * After application of Bond Percent.                                               
                                                                                    
                                                                                    
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End of Report                                                                       
                                                                                    
                                                                             

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