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4. Land and Improvements (Tables)

12 Months Ended

Dec. 31, 2012

	2012		2011

Unimproved land	$	625,000	$	625,000
Fully improved land		14,000		14,000
	$	639,000	$	639,000

- Definition

Tabular disclosure of the useful life and salvage value of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software.

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