2017 | 2016 | ||||||
Financial statement basis of assets | $ | 159,171,996 | $ | 153,929,172 | |||
Organization and start-up costs | 1,976,610 | 1,976,610 | |||||
Book to tax depreciation and amortization | (83,107,561 | ) | (83,786,100 | ) | |||
Book to tax derivative instruments | (492,842 | ) | (14,100 | ) | |||
Capitalized inventory | 71,000 | 62,000 | |||||
Income tax basis of assets | $ | 77,619,203 | $ | 72,167,582 | |||
Financial statement basis of liabilities | $ | 32,589,165 | $ | 23,608,915 | |||
Book to tax derivative instruments | (513,829 | ) | (341,050 | ) | |||
Accrued employee benefits | (507,866 | ) | (508,471 | ) | |||
Income tax basis of liabilities | $ | 31,567,470 | $ | 22,759,394 | |||