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Statement of Financial Position


September 30, 2001 2000
ASSETS
Cash and cash equivalents $  3,312,852 $  3,175,600
Investments (Note 6) 50,339,050 55,532,064
Accounts receivable, trade (Note 3) 1,028,702 1,076,412
Government programs receivable (Note 4) 1,585,144 1,242,923
Beneficial interest under split-interest agreements (Note 11) 231,164 210,854
Inventories (Note 5) 6,104,754 6,455,957
Prepaid expenses 19,497 3,550
Prepaid pension expense (Note 8) 1,187,180 740,305
Investments, the use of which is limited (Note 6) 2,432,421 2,768,412
Property and equipment, net of accumulated
depreciation of $8,777,733 and $8,952,411
for 2001 and 2000, respectively (Note 7)
3,583,678 3,781,436
TOTAL ASSETS 69,824,442 74,987,513
LIABILITIES AND NET ASSETS
LIABILITIES
   Accounts payable and customer deposits 698,443 792,144
   Accrued payroll 155,466 145,574
   Accrued taxes and payroll withholdings 6,719 14,189
   Accrued vacation 524,043 480,645
   Annuities payable (Note 10) 770,673 890,156
   Accrued post retirement benefits (Note 9) 65,969 90,092
   Other accrued expenses (Note 12)   450,000
   Total Liabilities 2,221,313 2,862,800
NET ASSETS
   Unrestricted
      Board designated-Accessible Textbook Program 1,140,802 1,070,733
      Invested in fixed assets3,583,6783,781,436
      Undesignated60,215,06464,293,277
   Total Unrestricted 64,939,544 69,145,446
   Temporarily restricted 231,164 210,854
   Permanently restricted (Note 2) 2,432,421 2,768,413
   Total Net Assets 67,603,129 72,124,713
TOTAL LIABILITIES AND NET ASSETS $69,824,442 $74,987,513



©2002, American Printing House for the Blind, Inc.