... For the years ended June 30, 2010 and 2009, the value of these items was estimated at $74,324 and $78,294, respectively. Contributions in-kind for the years ended June 30, consisted of the ... for the years ended June 30, 2010 and 2009 totaled $2,708 and $9,408 respectively. Accumulated depreciation for equipment under capital leases as of June 30, 2010 and 2009 totaled $53,045 and ... estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of support, revenue and expenses during the period....