The following tables represent cash and the available-for-sale securities adjusted cost, gross unrealized losses and fair value by significant investment category recorded as cash and cash equivalents or investment securities (in thousands):


	September 30, 2018
		Cost		Unrealized Losses		Accrued Interest		Estimated Fair Value		Cash & Cash Equivalents		Investment Securities

Cash	$	22,841	$	-	$	-	$	22,841	$	22,841	$	-

Level 1:
Certificate of deposit		55,000		-		-		55,000		55,000		-
Money market accounts		4,466		-		-		4,466		4,466		-
Government & agency securities		4,135		(116)		24		4,043		-		4,043
		63,601		(116)		24		63,509		59,466		4,043

Level 2:
Municipal bonds		16,932		(248)		185		16,869		-		16,869

Total	$	103,374	$	(364)	$	209	$	103,219	$	82,307	$	20,912


	December 31, 2017
		Cost		Unrealized Losses		Accrued Interest		Estimated Fair Value		Cash & Cash Equivalents		Investment Securities

Cash	$	28,630	$	-	$	-	$	28,630	$	28,630	$	-

Level 1:
Certificate of deposit		45,000		-		-		45,000		45,000		-
Money market accounts		1,447		-		-		1,447		1,447		-
Government & agency securities		5,342		(67)		13		5,288		-		5,288
		51,789		(67)		13		51,735		46,447		5,288

Level 2:
Municipal bonds		18,404		(201)		266		18,469		-		18,469

Total	$	98,823	$	(268)	$	279	$	98,834	$	75,077	$	23,757