Part IV, Line 38 PerfectionThis shows a portion of Form 1041-A, (current revision) Part IV Line 38 perfection.Line 25, Cash-non-interest bearing, column A (Beginning of the year book value) shows 300Line 25, Cash-non-interest bearing, column B (End of the year book value) shows of 550Line 31, Investments - U.S. and state government obligations, column A (Beginning of the year book value) shows 650Line 31, Investments - U.S. and state government obligations, column B (End of the year book value) shows 450Text Box located below and to the left of line 31 states “Compute line 38 by adding lines 25 through 37 for each column”Line 38, Total assets, column A (Beginning of the year book value) shows edited amount of 950Line 38, Total assets, column B (End of the year book value) shows edited amount of 1,000