The following table represents cash and the available-for-sale securities adjusted cost, gross unrealized gains, gross unrealized losses and fair value by significant investment category recorded as cash and cash equivalents or investment securities as of:


		December 31, 2016
		Cost		Unrealized Gains		Unrealized Losses		Accrued Interest		Estimated Fair Value		Cash & Cash Equivalents		Investment Securities

Cash	$	52,005	$	-	$	-	$	-	$	52,005	$	52,005	$	-

Level 1:
Money market accounts		431		-		-		-		431		431		-
Government & agency securities		2,655		-		(48)		9		2,616		-		2,616
		3,086		-		(48)		9		3,047		431		2,616

Level 2:
Municipal bonds		21,836		-		(348)		308		21,796		-		21,796
		21,836		-		(348)		308		21,796		-		21,796

Total	$	76,927	$	-	$	(396)	$	317	$	76,848	$	52,436	$	24,412


		December 31, 2015
		Cost		Unrealized Gains		Unrealized Losses		Accrued Interest		Estimated Fair Value		Cash & Cash Equivalents		Investment Securities

Cash	$	38,276	$	-	$	-	$	-	$	38,276	$	38,276	$	-

Level 1:
Money market accounts		3,761		-		-		-		3,761		3,761		-
Mutual funds		9,654		37		(444)		-		9,247		-		9,247
Corporate equity securities		1,332		246		(76)		-		1,502		-		1,502
Government & agency securities		5,425		25		(19)		17		5,448		-		5,448
		20,172		308		(539)		17		19,958		3,761		16,197

Level 2:
Municipal bonds		2,735		42		(3)		20		2,794		-		2,794
Corporate bonds		6,054		22		(41)		46		6,081		-		6,081
		8,789		64		(44)		66		8,875		-		8,875

Total	$	67,237	$	372	$	(583)	$	83	$	67,109	$	42,037	$	25,072