Section 615.5045 - Definitions(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.