CONVENANT 6: CALCULATED ON A COST BASIS: 6.

After December 31, 1980, all such assessments shall be calculated on a cost basis and such cost basis shall be utilized for the payment of road maintenance and necessary drainage applicable thereto and for the purpose of maintaining Mini-Farms Property Owners Association, Inc., and hereafter referred to and not otherwise. Not Otherwise Includes: Paving Assessment funds, reserves or any other classification; and Equipment Replacement reserves (in addition to Depreciation); and Reserves of any form or description not provided for in the Declarations; The transfer of surplus yearend funds to these accounts; surplus funds were intended to reduce the next years budget (a carry forward credit) to reduce the apportioned assessment amount to the Membership.