Indiana Code Title 5. State and Local Administration § 5-1.5-5-3

Sec. 3. For purposes of valuation, investments in the reserve fund shall be valued at par, or if purchased at less than par, at cost unless otherwise provided by resolution or trust agreement of the bank.  Valuation on a particular date shall include the amount of interest then earned or accrued to that date on the money or investments in the reserve fund.