Provided to relieve distress, often involving the basic essentials of everyday living, either in the form of a no-interest loan, a grant, or combination depending on the applicant's personal situation. Amount of assistance provided is only limited by an individual's valid need. Loans may be converted to grants at any time it is determind that continued repayment creates undue hardship. All assistance to widows(ers) and orphans is provided in the form of a grant. In 2008, AER issued over 66,000 cases of assistance and disbursed $70,888,225 in emergency assistance, an 11.8% increase over 2007. Included in this amount is $5,495,303 in assistance provided in the form of a grant due to hardship of assistance to widows(ers) and orphans (2,304 cases) and Wounded Warriors (677 cases). Membership in the Armed Forces Service Corporation was provided to 399 widows in the amount of $397,055. In addition, AER declared on additional $3,484,752 in outstanding loans as uncollectible due to hardship and or bankruptcy, non-response, or other reasons.