641501 SALEM CSD                                                               
                                                                                    
                                                                                    
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             Amount Issued:         87,809   BLD                                    
 Date of Original Issuance:     01-Mar-89                                           
     __________________________________________________________________________     
                           New                    Alt./     Max.    Weighted        
 Bldg  Proj  Allowable   Constr.    Additions   Reconstr   Projec    Useful         
  .     .       Cost       Cost        Cost        Cost    t Life     Life          
     __________________________________________________________________________     
 0002  003      599,825           0          0     599,825  15.0   8,997,375        
___________________________________________________________________________         
                599,825                                            8,997,375        
                                                                                    
                       Blended Maximum Useful Life:         15.0                    
                             Original Term of Bond:         18.0                    
                      Selected Maximum Useful Life:         18.0                    
                       Period Prior to 1 July 2002:         12.0                    
              Sel. Remaining Term for Amortization:          6.0                    
             Principal Outstanding as of July 2002:       27,809                    
                             Assumed Interest Rate:       4.500%                    
        Debt Service for Amortization Year 6 of 6 :        5,340                    
                                      Bond Percent:     100.000%                    
 Aidable Debt Service for Amortization Year 6 of 6         5,340                    
                                                                                    
                                                                                    
                                                                                    
                                                                                    
                                                                                    
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             Amount Issued:      4,200,000   BLD-10                                 
 Date of Original Issuance:     29-Sep-99                                           
     __________________________________________________________________________     
                           New                    Alt./     Max.    Weighted        
 Bldg  Proj  Allowable   Constr.    Additions   Reconstr   Projec    Useful         
  .     .       Cost       Cost        Cost        Cost    t Life     Life          
     __________________________________________________________________________     
 0001  003      443,452           0    443,452           0  20.0   8,869,040        
 0002  005    3,863,922           0  3,662,452     201,470  20.0  77,278,440        
___________________________________________________________________________         
              4,307,374                                           86,147,480        
                                                                                    
                       Blended Maximum Useful Life:         20.0                    
                             Original Term of Bond:         15.0                    
                      Selected Maximum Useful Life:         20.0                    
                       Period Prior to 1 July 2002:          3.0                    
              Sel. Remaining Term for Amortization:         17.0                    
             Principal Outstanding as of July 2002:    3,525,000                    
                             Assumed Interest Rate:       4.500%                    
       Debt Service for Amortization Year 6 of 17 :      298,896                    
                                      Bond Percent:      99.081%                    
 Aidable Debt Service for Amortization Year 6 of 17      296,149                    
                                                                                    
Additional Costs Attributable to Refinancing                                        
____________________________________________                                        
  A. Total Amount of Refinancing Issued (SA-132A #7):                3,840,000      
  B. Bond Percent:                                                     98.642%      
  C. Applicable Building Aid Ratio:                                      90.1%      
  D. State Share of Outstanding Principal (SA132-A #3 * B * C):      3,132,895      
  E. Amount of Original Principal Refinanced: (SA132-A # 4)          3,525,000      
  F. State Share Ratio: (D / E)                                          88.8%      
  G. Total Fixed Costs Aided at 100% (SA132-A # 13):                     8,725      
  H. Total Variable Costs of Refinancing (SA132-A # 23):               110,022      
  I. State Share of Variable Costs Aided at 100%:( H * F)               97,700      
  J. Total Principal Added(A - E - G - H):                             196,253      
  K. State Share of Additional Principal Aided at 100% (J * F):        174,273      
  L. Total Refinancing Costs Aided at 100% (G + I + K):                280,697      
  M. Local Share of Variable Costs Aided at State Share (H - I):        12,322      
                                                                                    
Assumed Aidable Debt Service for Refinancing                                        
____________________________________________                                        
  Assumed Debt Service for Fixed Costs:                                    740      
  Assumed Debt Service for State Share of Variable Costs:                8,284      
  Assumed Debt Service for State Share of Additional Principal:         14,778      
  Assumed Debt Service for Local Share of Variable Costs: *              1,030      
 * After application of Bond Percent.                                               
                                                                                    
                                                                                    
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End of Report                                                                       
                                                                                    
                                                                             

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