| Informational Memorandum | |
| Subject: | Capitalizing Collateral Risk |
| Date of Memorandum: | 03/09/2005 |
| Expiration Date: | |
| Office: | OE |
| Signed By: | McKenzie, Thomas |
| FCA Contact Person: | Derrick, Hal |
| Contact Phone: | 703-883-4266 |
| List of Attachments: | Agricultural Real Estate - Income-Capitalization Valuation and Tables from the USDA Land Values 2004 Summary |