��>� &������%������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������ ������\pccbelm00 B�a�=���=�ho�98X@�"��1.���'Times New Roman1.���'Times New Roman1.���'Times New Roman1.���'Times New Roman1.�8�'Times New Roman1.��'Times New Roman1���'Arial1���'Arial1���'Arial1x��'Arial"$"#,##0_);\("$"#,##0\)!"$"#,##0_);[Red]\("$"#,##0\)""$"#,##0.00_);\("$"#,##0.00\)'""$"#,##0.00_);[Red]\("$"#,##0.00\)7*2_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_).))_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)?,:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)6+1_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_)�"Yes";"Yes";"No"�"True";"True";"False"�"On";"On";"Off"]�,[$� -2]\ #,##0.00_);[Red]\([$� -2]\ #,##0.00\)"�"* "#,##0;"* "\-#,##0;"* "0;@� 0_);\(0\)%� "** "#,##0;"** "\-#,##0;"** "0;@�� � �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� � � �+� �� �)� �� �,� �� �*� �� ���� ���� � � �� �!� �!� �� �8� �8� �� ��<� ��<� ��<� ��� �  8� � +<� � +8� � +� � !� � +� � 8� �+<� �+� ��+<� �+8� �+� � 8� � 8� ��+<� ��+� � 8� �+<� ��+<� � � � )� � !� � )� �  � �)� �8� �8� �8� �8� �8� �8� � 8� � <� �� <� �� � �� ��������� �������`��Table 3 - CRAT BS��IDX:��"��� -*�Table 3.--Charitable Remainder Annuity Trusts: Book Value Balance Sheet Information, by Size of End-of-Year Book Value of Total Assets, Filing Year 2005W[All figures are estimates based on samples--money amounts are in thousands of dollars]ItemTotal.Size of end-of-year book value of total assetsUnder $500,000 [1]$500,000 under $1,000,000$1,000,000 under $3,000,000$3,000,000 under $10,000,000$10,000,000 or moreNumber of returnsTotal net assets [2]$Total liabilities and net assets [3]Total assets [4]Cash&Savings and temporary cash investmentsReceivables due [5] Inventories and prepaid expensesTotal investments SecuritiesGovernment obligationsCorporate stockCorporate bondsLand, buildings, and equipmentOther investments**1Charitable purpose land, buildings, and equipment Other assetsTotal liabilities [6]8Accounts payable, accrued expenses, and deferred revenueOther liabilities [7]j* Estimate should be used with caution because of the small number of sample returns on which it is based.�** Data are combined to prevent disclosure of individual taxpayer data. However, the data are included in the appropriate totals.�[3] Taken from "total liabilities and net assets" (Form 5227, Part IV, line 47, column (b)). This amount may not equal "total liabilities" (line 43, column (b)), plus "total net assets" (line 46, column (b)) due to taxpayer reporting discrepancies.7[4] Taken from Form 5227, Part IV, line 37, column (b).�[5] Calculated as the sum of "accounts receivable" (Form 5227, Part IV, line 27, column (b)), "receivables due from officers, directors, and other disqualified persons" (line 28), and "other notes and loans receivable" (line 29, column (b)).7[6] Taken from Form 5227, Part IV, line 43, column (b).�[7] Includes "loans from officers, directors, trustees, and other disqualified persons" (Form 5227, Part IV, line 40, column (b)), "mortgages and other notes payable" (line 41), and "other liabilities" (line 42, column (b)).4NOTE: Detail may not add to totals due to rounding.:SOURCE: IRS, Statistics of Income Division, November 2006.T[1] Includes returns that report the end-of-year book value of total assets (Form 5227, Part IV, line 37, column (b)) from the balance sheet as zero. Often, this amount is reported as zero for trusts filing a final return. In those cases, the trusts reported having assets at the beginning of the year, but nothing at the end of the year.[2] Taken from Form 5227, Part IV, line 46, column (b). This is the excess of total assets over total liabilities. 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