CorEnergy Infrastructure Trust, Inc. Annual report pursuant to Section 13 and 15(d)

Income Taxes (Details 3) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Nov. 30, 2012
Aggregate cost of securities for federal income tax purposes and securities with unrealized appreciation and depreciation
Aggregate cost for federal income tax purposes	$ 6,604,636	$ 22,007,069	$ 41,995,195
Gross unrealized appreciation	16,699,686	2,018,455	33,892,176
Gross unrealized depreciation	0	0	(801,340)
Net unrealized appreciation	$ 16,699,686	$ 2,018,455	$ 33,090,836

The aggregate cost of investments for Federal income tax purposes.

Aggregate gross unrealized appreciation for all Investments in which there is an excess of value over tax cost.

The aggregate gross unrealized depreciation for all Investments in which there is an excess of tax cost over value.

The net unrealized appreciation or depreciation.