Trust forest resources are located throughout the state.  Most historic and existing sales are principally in Southcentral and Southeast Alaska. Under Trust land management regulations, Trust land forest management is similar to private land forest management, including the private land aspects of the State of Alaska Forest Resources and Practices Act. Current emphasis of the Trust is to dispose of significant timber resources in the vicinity of Petersburg, Wrangell, and Ketchikan. A secondary emphasis of the Trust is the development of a timber asset management plan for the remainder of its Southcentral and Interior timber. One component of the plan will address timber affected by the spruce bark beetle. Trust timber sales have accounted for nearly one half of the TLO's annual income for the last several years, with over 200,000 million board feet being sold and harvested during that time. While much of this timber has been sold to the export market, the harvest activity has resulted in significant economic benefits to Alaska communities and in some cases has resulted in timber being made available to smaller mills for in state use.