The following tables represent 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 (in thousands):


	September 30, 2017
		Cost		Unrealized Gains		Unrealized Losses		Accrued Interest		Estimated Fair Value		Cash & Cash Equivalents		Investment Securities

Cash	$	45,374	$	-	$	-	$	-	$	45,374	$	45,374	$	-

Level 1:
Certificate of deposit		25,000		-		-		-		25,000		25,000		-
Money market accounts		179		-		-		-		179		179		-
Government & agency securities		5,350		-		(36)		35		5,349		-		5,349
		30,529		-		(36)		35		30,528		25,179		5,349

Level 2:
Municipal bonds		19,619		-		(25)		238		19,832		-		19,832

Total	$	95,522	$	-	$	(61)	$	273	$	95,734	$	70,553	$	25,181


	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

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