(a) Cost means the actual amount paid for any asset.
(b) Market value means the price at which a willing seller would sell to a willing buyer, neither under any compulsion to buy or sell.
(c) Unpaid balance means total principal and accrued interest owed.
(d) Secured interbank loan means a loan from one Farm Credit System bank to another Farm Credit System bank, secured by assets of the borrowing Farm Credit System bank.