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Investments | 12 Months Ended
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May 31, 2014
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Investments |
NOTE 3 |  | Investments
The following is a summary of investments:
|  | Gross Amortized Costs |  |  | Gross Unrealized Gains |  |  | Fair Value |
|  | (Dollars in thousands) |
May 31, 2014 |  |  |  |  |  |  |  |  |  |  |  |
U. S. Treasury Bills |  | $ | — |  |  | $ | — |  |  | $ | — |
May 31, 2013 |  |  |  |  |  |  |  |  |  |  |  |
U. S. Treasury Bills |  | $ | 4,000 |  |  | $ | — |  |  | $ | 4,000 |
The fair value is determined by a secondary market for U.S. Government Securities. At May 31, 2013, the U.S. Treasury Bills matures within three months. In the third quarter of fiscal 2014, U.S. Treasury Bills with a gross amortized cost of $5,000,000 were sold before maturity at cost. The sale occurred for purposes of maintaining liquidity during a period where the Corporation’s sales and cash collections are at its lowest level for the fiscal year.

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