

		Book Value				Fair Value
Financial Instrument	Level		2013		2012		2013		2012
Notes payable	3	$	164,371	$	159,684	$	152,381	$	154,795
Notes payable to related party	N/A	$	9,000	$	9,000	$	N/A	$	N/A
Subordinated debt	3	$	27,913	$	27,913	$	11,964	$	12,268

Tabular disclosure of the amount of gains or losses for the period included in earnings or resulted in a change to net assets, have arisen from the use of significant unobservable inputs (level 3) to measure the fair value of assets, liabilities, and financial instruments classified in shareholders' equity.

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- Definition

Tabular disclosure of the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments, assets, and liabilities. Such certain disclosures about the financial instruments, assets, and liabilities include: (1) the fair value of the required items together with their carrying amounts (as appropriate) and (2) the methodology and assumptions used in developing such estimates of fair value.

+ References

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+ Details