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HomeMy WebLinkAbout20181105PAC to Monsanto Attach 4-2 Depreciation Calculations.docxSURVIVOR CURVE.. IOWA 60-R4 NET SALVAGE PERCENT.. 0 1993 1,422.19 572 690 732 35.85 20 1994 954,558.25 369,099 445,117 509,441 36.80 13,844 2008 66,347.44 10,483 12,642 53,705 50.52 1,063 2009 16,529.12 2,336 2,817 13,712 51.52 266 2010 24,526.13 3,062 3,693 20,833 52.51 397 2011 21,813.21 2,360 2,846 18,967 53.51 354 2012 45,526.83 4,166 5,024 40,503 54.51 743 2013 65,558.20 4,906 5,916 59,642 55.51 1,074 2014 30,169.27 1,760 2,122 28,047 56.50 496 2015 20,377.20 849 1,024 19,353 57.50 337 2016 66,349.13 1,659 2,001 64,348 58.50 1,100 1,313,176.97 401,252 483,892 829,285 19,694 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 42.1 1.50 SURVIVOR CURVE.. IOWA 65-R3 NET SALVAGE PERCENT.. -5 1913 23.81 25 25 1919 91.99 93 97 1920 303.19 304 318 1922 66.85 66 70 1924 297.21 293 312 1942 83.16 75 87 1946 222.71 197 234 1947 63.54 56 67 1948 153.64 134 161 1952 896.15 755 911 30 12.88 2 1953 3,018.87 2,519 3,038 132 13.35 10 1954 2,725.52 2,252 2,716 146 13.84 11 1955 11,571.24 9,471 11,424 726 14.33 51 1956 598.90 485 585 44 14.85 3 1957 1,280.70 1,027 1,239 106 15.38 7 1958 4,094.49 3,246 3,915 384 15.92 24 1959 1,177.24 923 1,113 123 16.48 7 1961 22,912.06 17,533 21,148 2,910 17.63 165 1962 4,876.72 3,684 4,444 677 18.23 37 1963 10,521.65 7,846 9,464 1,584 18.84 84 1964 4,054.28 2,983 3,598 659 19.46 34 1965 1,354.77 983 1,186 237 20.10 12 1966 1,369.24 979 1,181 257 20.75 12 1967 12,784.47 9,002 10,858 2,566 21.41 120 1968 9,010.60 6,247 7,535 1,926 22.08 87 1969 6,592.49 4,498 5,425 1,497 22.76 66 1970 6,380.38 4,282 5,165 1,534 23.45 65 1971 1,247.62 823 993 317 24.16 13 1972 3,736.95 2,422 2,921 1,003 24.87 40 1973 842.50 536 647 238 25.59 9 1974 3,272.22 2,044 2,465 971 26.33 37 1975 48,366.95 29,635 35,745 15,040 27.07 556 1976 3,843.22 2,308 2,784 1,251 27.82 45 1977 10,941.83 6,437 7,764 3,725 28.58 130 1978 41,049.70 23,640 28,514 14,588 29.35 497 1979 33,284.05 18,748 22,613 12,335 30.13 409 1980 57,648.92 31,746 38,291 22,240 30.91 720 1981 27,906.15 15,007 18,101 11,200 31.71 353 1982 40,124.73 21,059 25,401 16,730 32.51 515 1984 887.22 442 533 399 34.14 12 1985 37,676.03 18,283 22,052 17,508 34.96 501 1988 38,180.59 16,967 20,465 19,625 37.49 523 1989 66,099.13 28,466 34,335 35,069 38.34 915 1990 6,901.04 2,875 3,468 3,778 39.21 96 1991 3,189.33 1,284 1,549 1,800 40.08 45 1992 29,620.84 11,508 13,881 17,221 40.95 421 1993 35,644.29 13,341 16,092 21,335 41.83 510 1995 116,944.55 40,389 48,716 74,076 43.62 1,698 1997 5,345.44 1,690 2,038 3,575 45.43 79 2000 20,742.40 5,636 6,798 14,982 48.18 311 2001 38,765.60 9,950 12,001 28,703 49.11 584 2002 16,492.89 3,983 4,804 12,514 50.05 250 2005 285.01 56 68 231 52.88 4 2006 5,201.87 939 1,133 4,329 53.83 80 2007 705,325.85 116,443 140,450 600,142 54.78 10,955 2008 1,568.75 235 283 1,364 55.74 24 2010 170,189.49 20,152 24,307 154,392 57.67 2,677 2011 470,648.67 48,356 58,325 435,856 58.64 7,433 2013 3,458.54 246 297 3,334 60.59 55 2014 129,260.17 7,182 8,663 127,060 61.56 2,064 2015 43,858.56 1,743 2,102 43,949 62.54 703 2016 1,649.62 39 47 1,685 63.52 27 2,326,726.59 584,568 704,962 1,738,101 34,088 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 51.0 1.47 SURVIVOR CURVE.. IOWA 55-R1.5 NET SALVAGE PERCENT.. -15 1923 419.70 441 483 1926 412.32 427 474 1936 7,233.45 7,095 8,318 1937 2,815.47 2,744 3,238 1941 6,943.74 6,597 7,956 29 9.56 3 1942 44.52 42 51 1943 289.07 271 327 5 10.18 1945 396.37 366 441 15 10.82 1 1946 421.59 387 467 18 11.15 2 1948 2,085.88 1,883 2,271 128 11.83 11 1949 140.41 126 152 9 12.17 1 1951 26.86 24 29 2 12.89 1952 31,564.32 27,548 33,223 3,076 13.26 232 1953 28,645.58 24,773 29,876 3,066 13.64 225 1954 51,659.19 44,254 53,370 6,038 14.03 430 1955 44,221.78 37,522 45,251 5,604 14.42 389 1956 33,143.16 27,837 33,571 4,544 14.83 306 1957 152,148.25 126,488 152,544 22,426 15.24 1,472 1958 118,935.13 97,831 117,984 18,791 15.66 1,200 1959 55,889.69 45,458 54,822 9,451 16.10 587 1960 57,745.53 46,437 56,003 10,404 16.54 629 1961 148,638.80 118,131 142,465 28,470 16.99 1,676 1962 209,254.94 164,294 198,138 42,505 17.45 2,436 1963 19,236.22 14,914 17,986 4,136 17.92 231 1964 40,077.82 30,670 36,988 9,101 18.40 495 1965 57,182.58 43,187 52,083 13,677 18.88 724 1966 202,727.57 150,989 182,092 51,045 19.38 2,634 1967 412,473.29 302,802 365,177 109,167 19.89 5,489 1968 365,776.49 264,547 319,042 101,601 20.41 4,978 1969 120,952.49 86,163 103,912 35,183 20.93 1,681 1970 32,140.21 22,533 27,175 9,786 21.47 456 1971 94,734.30 65,327 78,784 30,160 22.02 1,370 1972 40,533.06 27,485 33,147 13,466 22.57 597 1973 59,346.18 39,546 47,692 20,556 23.13 889 1974 203,042.23 132,882 160,255 73,244 23.70 3,090 1975 872,856.43 560,473 675,927 327,858 24.29 13,498 1976 995,009.77 626,643 755,727 388,534 24.88 15,616 1977 630,447.45 389,268 469,455 255,560 25.47 10,034 1978 547,593.43 331,126 399,336 230,396 26.08 8,834 1979 283,255.23 167,670 202,209 123,535 26.69 4,629 1980 108,158.42 62,598 75,493 48,889 27.32 1,789 1981 606,526.68 343,047 413,712 283,794 27.95 10,154 1982 269,329.66 148,726 179,363 130,366 28.59 4,560 1983 74,681.10 40,241 48,530 37,353 29.23 1,278 1984 38,507.57 20,218 24,383 19,901 29.89 666 1985 171,283.57 87,566 105,604 91,372 30.55 2,991 1986 390,893.69 194,443 234,497 215,031 31.21 6,890 1987 70,893.84 34,256 41,313 40,215 31.89 1,261 1988 138,990.89 65,186 78,614 81,226 32.57 2,494 1989 226,852.99 103,118 124,360 136,521 33.26 4,105 1990 134,293.32 59,108 71,284 83,153 33.95 2,449 1991 723,312.75 307,770 371,169 460,641 34.65 13,294 1992 400,613.36 164,513 198,402 262,303 35.36 7,418 1993 444,508.90 175,940 212,182 299,003 36.07 8,290 1994 274,822.83 104,640 126,195 189,851 36.79 5,160 1995 2,477,731.31 906,106 1,092,758 1,756,633 37.51 46,831 1996 344,880.25 120,860 145,756 250,856 38.24 6,560 1997 409,732.04 137,244 165,515 305,677 38.98 7,842 1998 189,294.56 60,517 72,983 144,706 39.71 3,644 1999 112,884.42 34,318 41,387 88,430 40.46 2,186 2000 922,049.02 265,863 320,629 739,727 41.21 17,950 2001 984,764.70 268,500 323,809 808,670 41.96 19,272 2002 836,469.29 214,772 259,014 702,926 42.72 16,454 2003 702,976.92 169,324 204,204 604,219 43.48 13,896 2004 462,097.46 103,965 125,381 406,031 44.24 9,178 2005 492,788.95 102,937 124,141 442,566 45.01 9,833 2006 740,798.11 142,654 172,040 679,878 45.79 14,848 2007 5,387,007.81 949,517 1,145,111 5,049,948 46.57 108,438 2008 609,749.48 97,532 117,623 583,589 47.35 12,325 2009 733,128.36 105,160 126,822 716,276 48.14 14,879 2010 1,348,838.29 171,186 206,449 1,344,715 48.93 27,482 2011 707,848.81 78,147 94,245 719,781 49.72 14,477 2012 209,722.07 19,644 23,691 217,489 50.52 4,305 2013 911,281.50 69,931 84,336 963,638 51.33 18,773 2014 250,031.09 14,952 18,032 269,504 52.14 5,169 2015 2,313,190.29 99,144 119,567 2,540,602 52.95 47,981 2016 338,047.42 8,693 10,484 378,271 53.77 7,035 2017 4,439,187.18 38,033 45,867 5,059,198 54.59 92,676 35,928,629.40 10,127,570 12,213,386 29,104,538 679,678 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 42.8 1.89 SURVIVOR CURVE.. IOWA 50-R0.5 NET SALVAGE PERCENT.. -90 1918 43.02 81 82 1919 215.42 403 409 1920 316.66 587 602 1921 306.48 562 582 1922 610.54 1,109 1,160 1923 866.96 1,560 1,647 1924 826.81 1,473 1,571 1925 1,251.91 2,208 2,379 1926 1,309.87 2,288 2,489 1927 979.68 1,694 1,861 1928 1,853.03 3,174 3,521 1929 2,424.60 4,113 4,607 1930 4,044.90 6,795 7,685 1931 3,302.45 5,495 6,275 1932 787.62 1,298 1,496 1933 637.07 1,040 1,210 1934 1,166.68 1,887 2,217 1935 1,639.88 2,627 3,116 1936 2,986.46 4,739 5,674 1937 3,412.23 5,363 6,468 15 8.64 2 1938 2,559.84 3,984 4,805 59 9.04 7 1939 4,350.40 6,707 8,089 177 9.43 19 1940 5,327.33 8,132 9,808 314 9.83 32 1941 6,710.76 10,142 12,232 518 10.23 51 1942 4,013.44 6,006 7,244 382 10.62 36 1943 4,665.16 6,910 8,334 530 11.02 48 1944 6,025.65 8,834 10,654 795 11.42 70 1945 6,433.82 9,334 11,257 967 11.82 82 1946 16,577.34 23,799 28,703 2,794 12.22 229 1947 20,480.90 29,092 35,087 3,827 12.62 303 1948 32,112.26 45,125 54,423 6,590 13.02 506 1949 23,962.73 33,300 40,162 5,367 13.43 400 1950 22,169.16 30,462 36,739 5,382 13.84 389 1951 33,470.32 45,469 54,838 8,756 14.25 614 1952 30,178.19 40,515 48,864 8,475 14.67 578 1953 46,929.06 62,255 75,083 14,082 15.09 933 1954 39,185.37 51,357 61,940 12,512 15.51 807 1955 45,293.51 58,640 70,723 15,335 15.93 963 1956 54,794.07 70,044 84,477 19,632 16.36 1,200 1957 59,777.06 75,415 90,955 22,621 16.80 1,346 1958 73,422.97 91,431 110,271 29,233 17.23 1,697 1959 79,912.99 98,176 118,406 33,429 17.67 1,892 1960 106,474.97 128,988 155,567 46,735 18.12 2,579 1961 106,980.23 127,771 154,100 49,162 18.57 2,647 1962 97,557.14 114,848 138,514 46,845 19.02 2,463 1963 199,672.22 231,572 279,290 100,087 19.48 5,138 1964 153,248.00 175,052 211,123 80,048 19.94 4,014 1965 127,656.31 143,588 173,176 69,371 20.40 3,401 1966 156,629.68 173,380 209,107 88,489 20.87 4,240 1967 127,660.41 138,984 167,623 74,932 21.35 3,510 1968 151,439.84 162,110 195,514 92,222 21.83 4,225 1969 158,079.81 166,335 200,610 99,742 22.31 4,471 1970 171,180.43 176,932 213,391 111,852 22.80 4,906 1971 186,428.04 189,221 228,212 126,001 23.29 5,410 1972 212,612.23 211,758 255,393 148,570 23.79 6,245 1973 289,075.92 282,312 340,485 208,759 24.30 8,591 1974 304,646.99 291,730 351,844 226,985 24.80 9,153 1975 382,990.03 359,183 433,196 294,485 25.32 11,631 1976 423,678.99 389,132 469,317 335,673 25.83 12,995 1977 552,369.82 496,415 598,706 450,797 26.35 17,108 1978 687,063.15 603,626 728,009 577,411 26.88 21,481 1979 670,986.62 575,988 694,676 580,199 27.41 21,167 1980 725,108.72 607,844 733,096 644,611 27.94 23,071 1981 764,714.65 625,353 754,213 698,745 28.48 24,535 1982 1,529,539.82 1,219,410 1,470,682 1,435,444 29.02 49,464 1983 823,845.04 639,584 771,377 793,929 29.57 26,849 1984 1,262,455.08 953,709 1,150,230 1,248,435 30.12 41,449 1985 1,427,219.15 1,047,807 1,263,718 1,447,998 30.68 47,197 1986 1,731,505.29 1,234,355 1,488,706 1,801,154 31.24 57,655 1987 920,062.80 636,315 767,434 980,685 31.80 30,839 1988 760,263.76 509,620 614,632 829,869 32.36 25,645 1989 679,450.92 440,733 531,551 759,406 32.93 23,061 1990 937,799.14 587,644 708,734 1,073,084 33.51 32,023 1991 795,132.44 481,023 580,143 930,609 34.08 27,307 1992 1,181,027.34 688,444 830,305 1,413,647 34.66 40,786 1993 1,441,176.76 808,327 974,891 1,763,345 35.24 50,038 1994 1,598,654.57 861,419 1,038,923 1,998,521 35.82 55,793 1995 2,166,486.60 1,118,817 1,349,361 2,766,964 36.41 75,995 1996 2,411,834.37 1,191,446 1,436,955 3,145,530 37.00 85,014 1997 2,704,646.08 1,275,457 1,538,278 3,600,550 37.59 95,785 1998 1,641,333.27 737,221 889,133 2,229,400 38.18 58,392 1999 1,299,938.93 554,736 669,045 1,800,839 38.77 46,449 2000 2,113,948.45 854,712 1,030,834 2,985,668 39.36 75,855 2001 1,409,978.79 537,935 648,782 2,030,178 39.96 50,805 2002 1,881,150.12 674,806 813,857 2,760,328 40.56 68,055 2003 2,168,594.78 728,474 878,583 3,241,747 41.16 78,760 2004 2,599,552.49 813,972 981,699 3,957,451 41.76 94,767 2005 3,253,030.35 944,420 1,139,027 5,041,731 42.36 119,021 2006 2,342,946.45 626,785 755,940 3,695,658 42.96 86,026 2007 2,765,567.58 676,790 816,250 4,438,328 43.56 101,890 2008 2,878,105.44 637,615 769,002 4,699,398 44.17 106,393 2009 3,766,586.82 747,140 901,096 6,255,419 44.78 139,692 2010 4,149,237.87 728,440 878,542 7,005,010 45.38 154,363 2011 3,953,199.79 602,389 726,517 6,784,563 45.99 147,523 2012 4,645,304.27 598,408 721,716 8,104,362 46.61 173,876 2013 3,036,330.79 320,758 386,854 5,382,175 47.22 113,981 2014 4,258,093.41 351,122 423,474 7,666,903 47.83 160,295 2015 4,304,294.26 253,523 305,764 7,872,395 48.45 162,485 2016 3,428,975.08 121,180 146,151 6,368,902 49.07 129,792 2017 2,732,529.73 32,189 38,821 5,152,985 49.69 103,703 88,403,386.63 32,472,472 39,160,314 128,806,120 3,152,208 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 40.9 3.57 SURVIVOR CURVE.. IOWA 54-R0.5 NET SALVAGE PERCENT.. -35 1914 53.71 70 73 1915 120.83 155 163 1916 316.56 403 427 1917 374.97 472 506 1918 329.75 412 445 1919 676.28 837 913 1920 714.20 876 964 1921 567.94 690 767 1922 1,001.48 1,206 1,352 1923 1,298.31 1,550 1,753 1924 1,157.74 1,370 1,563 1925 1,733.18 2,033 2,340 1926 1,730.22 2,011 2,336 1927 1,256.66 1,448 1,696 1928 2,243.00 2,562 3,028 1929 3,006.68 3,404 4,059 1930 4,845.66 5,438 6,542 1931 3,745.44 4,166 5,024 32 9.51 3 1932 940.88 1,037 1,251 19 9.90 2 1933 722.88 790 953 23 10.30 2 1934 1,249.85 1,353 1,632 55 10.70 5 1935 1,728.87 1,855 2,237 97 11.09 9 1936 3,111.16 3,306 3,987 213 11.49 19 1937 5,006.85 5,272 6,358 401 11.88 34 1938 3,627.75 3,784 4,564 333 12.28 27 1939 5,523.30 5,706 6,882 574 12.68 45 1940 5,582.52 5,711 6,888 648 13.08 50 1941 7,684.43 7,784 9,388 986 13.48 73 1942 3,452.28 3,462 4,175 486 13.89 35 1943 3,876.76 3,849 4,642 592 14.29 41 1944 4,819.09 4,735 5,711 795 14.70 54 1945 5,582.93 5,428 6,546 991 15.11 66 1946 15,863.59 15,257 18,401 3,015 15.53 194 1947 24,127.54 22,957 27,687 4,885 15.94 306 1948 29,706.93 27,954 33,714 6,390 16.36 391 1949 23,369.67 21,746 26,227 5,322 16.78 317 1950 20,982.05 19,298 23,274 5,052 17.21 294 1951 31,310.93 28,461 34,325 7,945 17.64 450 1952 23,443.32 21,058 25,397 6,251 18.07 346 1953 46,715.17 41,448 49,988 13,077 18.51 706 1954 40,995.74 35,922 43,323 12,021 18.95 634 1955 45,823.22 39,649 47,818 14,043 19.39 724 1956 53,226.64 45,455 54,820 17,036 19.84 859 1957 57,120.40 48,138 58,056 19,057 20.29 939 1958 76,843.40 63,896 77,061 26,678 20.74 1,286 1959 67,003.04 54,943 66,263 24,191 21.20 1,141 1960 91,528.52 74,001 89,248 34,316 21.66 1,584 1961 115,216.43 91,799 110,713 44,829 22.13 2,026 1962 91,221.83 71,609 86,363 36,786 22.60 1,628 1963 173,241.99 133,915 161,507 72,370 23.08 3,136 1964 130,428.34 99,255 119,705 56,373 23.56 2,393 1965 106,242.48 79,575 95,971 47,456 24.04 1,974 1966 91,164.12 67,165 81,004 42,068 24.53 1,715 1967 161,205.28 116,794 140,858 76,769 25.02 3,068 1968 141,156.27 100,504 121,212 69,349 25.52 2,717 1969 140,114.46 98,010 118,204 70,951 26.02 2,727 1970 155,735.00 106,990 129,034 81,208 26.52 3,062 1971 153,479.07 103,482 124,803 82,394 27.03 3,048 1972 188,601.36 124,711 150,406 104,206 27.55 3,782 1973 259,857.59 168,518 203,239 147,569 28.06 5,259 1974 293,078.11 186,180 224,540 171,115 28.59 5,985 1975 456,084.63 283,801 342,275 273,439 29.11 9,393 1976 461,632.95 281,134 339,058 284,146 29.64 9,587 1977 617,529.53 367,738 443,506 390,159 30.18 12,928 1978 719,644.52 418,832 505,128 466,392 30.72 15,182 1979 649,182.40 369,059 445,099 431,297 31.26 13,797 1980 644,811.91 357,713 431,416 439,080 31.81 13,803 1981 676,135.14 365,788 441,154 471,628 32.36 14,574 1982 1,272,119.85 670,733 808,930 908,432 32.91 27,604 1983 648,936.14 333,071 401,696 474,368 33.47 14,173 1984 1,127,907.41 563,100 679,120 843,555 34.03 24,789 1985 1,149,356.81 557,718 672,630 879,002 34.59 25,412 1986 1,289,959.77 607,573 732,757 1,008,689 35.16 28,689 1987 737,570.55 336,882 406,293 589,427 35.73 16,497 1988 559,508.75 247,584 298,596 456,741 36.30 12,582 1989 553,201.84 236,773 285,557 461,265 36.88 12,507 1990 756,630.77 313,054 377,555 643,897 37.45 17,194 1991 631,034.47 251,787 303,665 548,232 38.04 14,412 1992 1,107,965.74 426,006 513,780 981,974 38.62 25,427 1993 1,392,201.81 515,107 621,239 1,258,233 39.20 32,098 1994 1,646,726.62 585,004 705,537 1,517,544 39.79 38,139 1995 1,010,675.37 344,132 415,036 949,376 40.38 23,511 1996 1,050,342.62 342,154 412,651 1,005,312 40.97 24,538 1997 1,020,252.16 317,298 382,674 994,666 41.56 23,933 1998 696,199.48 206,076 248,536 691,333 42.16 16,398 1999 725,750.57 204,114 246,169 733,594 42.75 17,160 2000 717,499.59 191,032 230,392 738,232 43.35 17,030 2001 377,342.99 94,807 114,341 395,072 43.95 8,989 2002 1,341,547.54 316,941 382,243 1,428,846 44.55 32,073 2003 783,204.14 173,285 208,988 848,338 45.15 18,789 2004 787,996.79 162,527 196,014 867,782 45.75 18,968 2005 842,574.60 161,146 194,348 943,128 46.35 20,348 2006 759,540.86 133,874 161,457 863,923 46.95 18,401 2007 647,219.41 104,203 125,673 748,073 47.56 15,729 2008 1,005,703.86 146,835 177,089 1,180,611 48.16 24,514 2009 851,583.61 111,342 134,283 1,015,355 48.77 20,819 2010 788,852.68 91,117 109,891 955,060 49.38 19,341 2011 393,335.55 39,432 47,556 483,447 49.99 9,671 2012 685,484.02 58,263 70,267 855,136 50.60 16,900 2013 505,238.18 35,113 42,348 639,724 51.22 12,490 2014 609,536.35 33,071 39,885 782,989 51.83 15,107 2015 871,692.07 33,774 40,733 1,136,051 52.45 21,660 2016 783,621.82 18,217 21,970 1,035,919 53.07 19,520 2017 1,219,205.77 9,448 11,395 1,634,533 53.69 30,444 38,499,426.29 13,608,523 16,411,256 35,562,969 878,276 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 40.5 2.28 SURVIVOR CURVE.. IOWA 60-R2 NET SALVAGE PERCENT.. -40 1912 22.37 31 31 1915 2.65 4 4 1916 4.28 6 6 1917 4.32 6 6 1918 0.71 1 1 1919 2.15 3 3 1920 1.06 1 1 1921 3.16 4 4 1922 6.17 8 9 1923 12.27 16 17 1924 33.53 43 47 1925 10.79 14 15 1926 4.83 6 7 1927 3.51 4 5 1928 19.52 25 27 1929 14.50 18 20 1930 47.57 59 67 1931 27.60 34 39 1932 4.47 6 6 1933 1.34 2 2 1934 1.07 1 1 1935 3.52 4 5 1936 12.06 15 17 1937 38.57 46 54 1938 25.03 30 35 1939 17.43 21 24 1940 4.88 6 7 1941 1.98 2 2 1 10.01 1942 1.55 2 2 1943 14.54 17 20 1944 14.76 17 21 1945 2.23 3 3 1946 55.28 62 75 2 11.76 1948 288.49 320 386 18 12.52 1 1949 183.79 202 244 13 12.91 1 1950 791.57 862 1,040 68 13.31 5 1951 180.14 195 235 17 13.71 1 1952 337.37 361 435 37 14.13 3 1953 271.00 287 346 33 14.56 2 1954 711.51 747 901 95 14.99 6 1955 2,115.81 2,200 2,653 309 15.44 20 1956 979.05 1,007 1,214 157 15.90 10 1957 1,185.28 1,207 1,456 203 16.36 12 1958 1,184.28 1,193 1,439 219 16.84 13 1959 349.41 348 420 69 17.32 4 1960 1,867.25 1,838 2,217 397 17.82 22 1961 1,231.37 1,198 1,445 279 18.32 15 1962 2,178.35 2,092 2,523 527 18.84 28 1963 3,253.46 3,085 3,720 835 19.36 43 1964 7,523.68 7,040 8,490 2,043 19.90 103 1965 4,603.25 4,249 5,124 1,321 20.44 65 1966 4,836.60 4,401 5,307 1,464 21.00 70 1967 6,093.13 5,465 6,591 1,939 21.56 90 1968 4,609.52 4,072 4,911 1,542 22.14 70 1969 10,749.99 9,351 11,277 3,773 22.72 166 1970 13,489.64 11,548 13,926 4,959 23.31 213 1971 29,270.01 24,641 29,716 11,262 23.92 471 1972 47,836.60 39,591 47,745 19,226 24.53 784 1973 35,964.77 29,245 35,268 15,083 25.15 600 1974 60,748.49 48,505 58,495 26,553 25.78 1,030 1975 62,714.18 49,153 59,277 28,523 26.41 1,080 1976 67,568.29 51,933 62,629 31,967 27.06 1,181 1977 98,893.12 74,510 89,857 48,593 27.71 1,754 1978 119,734.79 88,340 106,535 61,094 28.38 2,153 1979 135,740.65 98,027 118,217 71,820 29.05 2,472 1980 89,156.48 62,971 75,941 48,878 29.73 1,644 1981 96,184.60 66,387 80,060 54,598 30.42 1,795 1982 120,833.79 81,454 98,231 70,936 31.11 2,280 1983 96,617.10 63,551 76,640 58,624 31.81 1,843 1984 147,426.27 94,530 114,000 92,397 32.52 2,841 1985 153,297.64 95,719 115,434 99,183 33.24 2,984 1986 145,634.61 88,453 106,671 97,217 33.97 2,862 1987 87,112.69 51,426 62,018 59,940 34.70 1,727 1988 71,713.97 41,097 49,562 50,838 35.44 1,434 1989 81,694.34 45,386 54,734 59,638 36.19 1,648 1990 100,888.72 54,284 65,465 75,779 36.94 2,051 1991 134,124.33 69,790 84,164 103,610 37.70 2,748 1992 243,968.20 122,560 147,803 193,752 38.47 5,036 1993 245,174.27 118,704 143,153 200,091 39.25 5,098 1994 275,175.31 128,221 154,630 230,615 40.03 5,761 1995 342,700.55 153,448 185,053 294,728 40.81 7,222 1996 624,799.62 268,102 323,322 551,397 41.61 13,252 1997 492,704.76 202,225 243,877 445,910 42.41 10,514 1998 393,423.90 154,129 185,875 364,918 43.21 8,445 1999 132,134.54 49,268 59,416 125,572 44.02 2,853 2000 124,599.67 44,076 53,154 121,286 44.84 2,705 2001 115,364.80 38,574 46,519 114,992 45.67 2,518 2002 173,499.10 54,694 65,959 176,940 46.49 3,806 2003 236,037.29 69,782 84,155 246,297 47.33 5,204 2004 312,011.73 86,127 103,866 332,950 48.17 6,912 2005 241,335.81 61,888 74,635 263,235 49.01 5,371 2006 230,489.16 54,479 65,700 256,985 49.87 5,153 2007 466,606.45 101,038 121,848 531,401 50.72 10,477 2008 316,567.06 62,193 75,003 368,191 51.58 7,138 2009 280,448.13 49,404 59,580 333,047 52.45 6,350 2010 290,569.41 45,289 54,617 352,180 53.32 6,605 2011 197,406.51 26,717 32,220 244,149 54.20 4,505 2012 586,536.41 67,334 81,202 739,949 55.08 13,434 2013 240,565.85 22,676 27,346 309,446 55.96 5,530 2014 242,208.64 17,802 21,469 317,623 56.85 5,587 2015 348,908.18 18,318 22,091 466,380 57.75 8,076 2016 337,150.10 10,700 12,904 459,106 58.64 7,829 2017 342,826.46 3,600 4,341 475,616 59.55 7,987 9,885,800.99 3,414,126 4,117,280 9,722,841 211,713 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 45.9 2.14 SURVIVOR CURVE.. IOWA 60-R2.5 NET SALVAGE PERCENT.. -15 1927 0.09 1928 1.18 1 1 1929 1.56 2 2 1930 6.92 7 8 1931 6.42 7 7 1932 1.35 1 1 1 6.38 1933 0.52 1 1 1934 0.52 1 1 1935 1.98 2 2 1936 15.62 16 18 1937 26.25 26 30 1938 14.52 15 17 1939 15.31 15 18 1940 31.81 32 37 1941 7.36 7 8 1942 10.96 11 13 1943 25.72 25 30 1944 6.78 7 8 1945 0.99 1 1 1946 35.30 34 41 1947 36.42 35 42 1948 227.56 215 259 3 10.62 1949 158.15 149 180 2 10.95 1950 238.79 223 269 6 11.30 1 1951 283.17 262 316 10 11.66 1 1952 310.53 286 345 12 12.03 1 1953 861.37 786 948 43 12.42 3 1954 1,769.95 1,601 1,931 104 12.82 8 1955 2,318.16 2,078 2,506 160 13.23 12 1956 6,073.97 5,395 6,506 479 13.66 35 1957 4,609.73 4,055 4,890 411 14.11 29 1958 5,346.04 4,655 5,614 534 14.57 37 1959 3,315.62 2,857 3,445 368 15.04 24 1960 4,953.89 4,222 5,092 605 15.53 39 1961 7,284.20 6,139 7,403 974 16.03 61 1962 3,433.82 2,860 3,449 500 16.55 30 1963 3,813.83 3,137 3,783 603 17.08 35 1964 15,321.50 12,445 15,008 2,612 17.62 148 1965 12,666.64 10,153 12,244 2,323 18.18 128 1966 9,583.02 7,577 9,138 1,882 18.75 100 1967 11,637.55 9,069 10,937 2,446 19.34 126 1968 16,349.11 12,556 15,142 3,659 19.93 184 1969 14,922.61 11,286 13,610 3,551 20.54 173 1970 43,429.32 32,330 38,989 10,955 21.16 518 1971 54,052.06 39,585 47,738 14,422 21.79 662 1972 95,290.55 68,600 82,729 26,855 22.44 1,197 1973 90,067.11 63,718 76,841 26,736 23.09 1,158 1974 145,019.87 100,731 121,477 45,296 23.76 1,906 1975 185,993.65 126,802 152,918 60,975 24.43 2,496 1976 197,065.68 131,783 158,924 67,702 25.11 2,696 1977 372,249.17 243,937 294,177 133,910 25.81 5,188 1978 457,902.23 293,925 354,460 172,128 26.51 6,493 1979 469,945.15 295,170 355,962 184,475 27.23 6,775 1980 451,377.46 277,279 334,386 184,698 27.95 6,608 1981 519,241.81 311,701 375,897 221,231 28.68 7,714 1982 630,426.06 369,506 445,608 279,382 29.42 9,496 1983 426,016.07 243,573 293,738 196,180 30.17 6,502 1984 639,130.68 356,233 429,601 305,399 30.92 9,877 1985 826,176.27 448,287 540,614 409,489 31.69 12,922 1986 778,082.97 410,711 495,299 399,496 32.46 12,307 1987 462,999.12 237,472 286,381 246,068 33.24 7,403 1988 386,529.87 192,397 232,022 212,487 34.03 6,244 1989 466,035.03 224,918 271,241 264,699 34.82 7,602 1990 518,800.82 242,330 292,239 304,382 35.63 8,543 1991 590,815.35 266,795 321,743 357,695 36.44 9,816 1992 1,094,833.84 477,397 575,719 683,340 37.25 18,345 1993 1,100,094.00 462,182 557,371 707,737 38.08 18,586 1994 1,127,364.59 455,709 549,565 746,904 38.91 19,196 1995 380,751.31 147,854 178,305 259,559 39.74 6,531 1996 1,462,734.21 544,174 656,250 1,025,894 40.59 25,275 1997 1,019,645.36 362,718 437,422 735,170 41.44 17,741 1998 787,463.81 267,147 322,167 583,416 42.30 13,792 1999 341,184.37 110,124 132,805 259,557 43.16 6,014 2000 391,346.02 119,789 144,460 305,588 44.03 6,940 2001 554,305.04 160,427 193,468 443,983 44.90 9,888 2002 565,533.75 154,136 185,881 464,483 45.78 10,146 2003 673,758.44 172,142 207,595 567,227 46.67 12,154 2004 864,400.87 206,099 248,546 745,515 47.56 15,675 2005 550,111.08 121,781 146,862 485,766 48.45 10,026 2006 716,779.36 146,313 176,447 647,849 49.35 13,128 2007 1,378,386.63 257,317 310,313 1,274,832 50.26 25,365 2008 968,268.91 163,875 197,626 915,883 51.17 17,899 2009 566,809.03 86,042 103,763 548,067 52.08 10,524 2010 453,578.16 60,857 73,391 448,224 53.00 8,457 2011 579,459.39 67,524 81,431 584,947 53.92 10,848 2012 540,859.76 53,385 64,380 557,609 54.85 10,166 2013 549,569.12 44,556 53,732 578,272 55.77 10,369 2014 516,516.30 32,569 39,277 554,717 56.71 9,782 2015 599,287.70 27,105 32,687 656,494 57.64 11,390 2016 361,764.91 9,847 11,875 404,155 58.58 6,899 2017 672,744.93 6,058 7,306 766,351 59.53 12,873 27,749,923.98 9,797,162 11,814,929 20,097,484 473,307 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 42.5 1.71 SURVIVOR CURVE.. IOWA 47-R1 NET SALVAGE PERCENT.. -10 1945 235.51 221 259 1946 1,162.79 1,080 1,279 1947 1,145.34 1,055 1,260 1948 1,623.11 1,482 1,785 1949 3,249.95 2,941 3,547 28 8.33 3 1950 5,270.32 4,727 5,701 96 8.68 11 1951 9,691.15 8,610 10,383 277 9.04 31 1952 14,451.13 12,714 15,333 563 9.41 60 1953 64,397.35 56,097 67,651 3,186 9.78 326 1954 42,195.55 36,382 43,875 2,540 10.16 250 1955 23,023.83 19,647 23,693 1,633 10.54 155 1956 18,819.28 15,887 19,159 1,542 10.93 141 1957 52,112.22 43,517 52,480 4,843 11.32 428 1958 41,975.44 34,659 41,797 4,376 11.72 373 1959 693,450.29 565,925 682,481 80,314 12.13 6,621 1960 108,514.59 87,518 105,543 13,823 12.54 1,102 1961 51,581.90 41,095 49,559 7,181 12.96 554 1962 144,971.75 114,071 137,565 21,904 13.38 1,637 1963 13,780.86 10,705 12,910 2,249 13.81 163 1964 8,246.05 6,321 7,623 1,448 14.25 102 1965 24,786.24 18,743 22,603 4,662 14.69 317 1966 4,969.70 3,705 4,468 999 15.15 66 1967 27,856.27 20,472 24,688 5,954 15.60 382 1968 83,821.83 60,679 73,176 19,028 16.07 1,184 1969 50,144.73 35,748 43,111 12,048 16.54 728 1970 102,205.27 71,713 86,483 25,943 17.02 1,524 1971 36,000.61 24,856 29,975 9,626 17.50 550 1972 22,634.70 15,363 18,527 6,371 18.00 354 1973 67,973.44 45,340 54,678 20,093 18.50 1,086 1974 202,697.87 132,784 160,132 62,836 19.01 3,305 1975 413,366.72 265,856 320,611 134,092 19.52 6,869 1976 768,015.58 484,604 584,411 260,406 20.04 12,994 1977 630,522.17 390,025 470,353 223,221 20.57 10,852 1978 693,644.95 420,304 506,868 256,141 21.11 12,134 1979 361,054.20 214,129 258,230 138,930 21.66 6,414 1980 400,486.63 232,360 280,216 160,319 22.21 7,218 1981 620,214.65 351,713 424,150 258,086 22.77 11,334 1982 1,890,430.42 1,046,807 1,262,403 817,070 23.34 35,007 1983 2,313,892.89 1,250,446 1,507,983 1,037,299 23.91 43,383 1984 3,046,754.77 1,605,134 1,935,721 1,415,709 24.49 57,808 1985 3,184,430.27 1,633,670 1,970,134 1,532,739 25.08 61,114 1986 5,362,922.32 2,676,002 3,227,140 2,672,075 25.68 104,053 1987 1,323,481.88 641,803 773,986 681,844 26.28 25,945 1988 898,964.40 423,104 510,245 478,616 26.89 17,799 1989 1,102,260.13 502,794 606,347 606,139 27.51 22,033 1990 2,606,749.88 1,151,242 1,388,347 1,479,078 28.13 52,580 1991 2,558,078.91 1,092,041 1,316,953 1,496,934 28.76 52,049 1992 2,000,182.41 824,371 994,155 1,206,046 29.39 41,036 1993 1,205,028.96 478,597 577,167 748,365 30.03 24,921 1994 2,239,157.98 855,253 1,031,397 1,431,677 30.68 46,665 1995 1,129,989.66 414,412 499,763 743,226 31.33 23,723 1996 1,823,127.62 640,879 772,872 1,232,568 31.98 38,542 1997 1,208,120.76 406,029 489,653 839,280 32.64 25,713 1998 745,964.89 239,013 288,239 532,322 33.31 15,981 1999 1,423,897.67 434,222 523,653 1,042,634 33.97 30,693 2000 1,731,489.09 500,482 603,559 1,301,079 34.65 37,549 2001 1,615,121.62 441,511 532,443 1,244,191 35.32 35,226 2002 1,510,360.65 388,833 468,915 1,192,482 36.00 33,124 2003 1,973,197.85 476,581 574,736 1,595,782 36.68 43,506 2004 2,151,274.90 484,852 584,710 1,781,692 37.37 47,677 2005 2,328,676.05 487,231 587,579 1,973,965 38.06 51,865 2006 1,812,632.01 349,988 422,070 1,571,825 38.75 40,563 2007 2,942,115.85 519,884 626,957 2,609,370 39.45 66,144 2008 3,025,132.16 484,971 584,854 2,742,791 40.15 68,314 2009 2,720,135.13 391,523 472,159 2,519,990 40.85 61,689 2010 1,909,587.66 243,117 293,188 1,807,358 41.56 43,488 2011 1,803,444.51 199,649 240,768 1,743,021 42.27 41,235 2012 2,381,828.29 224,090 270,243 2,349,768 42.98 54,671 2013 2,452,397.55 189,401 228,409 2,469,228 43.70 56,504 2014 2,432,898.24 146,334 176,473 2,499,715 44.43 56,262 2015 2,653,333.15 114,266 137,800 2,780,866 45.16 61,578 2016 2,068,240.64 53,737 64,804 2,210,261 45.89 48,164 2017 2,680,998.70 23,209 27,989 2,921,110 46.63 62,644 82,066,593.84 25,888,526 31,220,377 59,052,876 1,718,516 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 34.4 2.09 SURVIVOR CURVE.. IOWA 55-R3 NET SALVAGE PERCENT.. -30 1945 29.17 34 38 1946 81.98 96 107 1947 252.88 295 329 1948 414.15 481 538 1949 526.00 607 684 1950 853.85 980 1,110 1951 1,220.59 1,392 1,587 1952 1,496.25 1,695 1,945 1953 2,661.17 2,996 3,460 1954 3,390.02 3,790 4,407 1955 4,800.83 5,329 6,241 1956 6,322.60 6,964 8,219 1957 7,203.08 7,871 9,364 1958 8,522.84 9,234 11,080 1959 10,984.19 11,797 14,228 51 9.56 5 1960 15,327.16 16,310 19,671 254 9.98 25 1961 17,225.01 18,154 21,895 498 10.41 48 1962 22,881.94 23,873 28,792 955 10.86 88 1963 43,717.75 45,125 54,423 2,410 11.33 213 1964 28,889.85 29,485 35,560 1,997 11.82 169 1965 33,658.55 33,947 40,942 2,814 12.33 228 1966 40,371.34 40,221 48,509 3,974 12.85 309 1967 51,008.32 50,167 60,504 5,807 13.39 434 1968 56,224.34 54,567 65,811 7,281 13.94 522 1969 67,675.71 64,768 78,113 9,865 14.51 680 1970 79,958.67 75,408 90,946 13,000 15.10 861 1971 94,639.97 87,889 105,999 17,033 15.71 1,084 1972 119,674.41 109,412 131,956 23,621 16.32 1,447 1973 149,535.92 134,453 162,157 32,240 16.96 1,901 1974 173,094.65 152,975 184,496 40,527 17.61 2,301 1975 205,401.28 178,322 215,065 51,957 18.27 2,844 1976 237,190.77 202,165 243,821 64,527 18.94 3,407 1977 292,748.32 244,743 295,172 85,401 19.63 4,351 1978 327,923.18 268,723 324,093 102,207 20.33 5,027 1979 331,611.02 266,179 321,025 110,069 21.04 5,231 1980 299,385.12 235,147 283,599 105,602 21.77 4,851 1981 266,728.33 204,896 247,115 99,632 22.50 4,428 1982 453,283.28 340,167 410,258 179,010 23.25 7,699 1983 268,335.15 196,551 237,050 111,786 24.01 4,656 1984 292,427.42 208,949 252,003 128,153 24.77 5,174 1985 196,880.74 137,046 165,284 90,661 25.55 3,548 1986 324,167.45 219,597 264,845 156,573 26.34 5,944 1987 238,036.75 156,751 189,050 120,398 27.14 4,436 1988 226,021.35 144,563 174,350 119,478 27.94 4,276 1989 200,361.30 124,267 149,872 110,598 28.76 3,846 1990 219,951.73 132,103 159,323 126,614 29.59 4,279 1991 375,358.78 218,077 263,012 224,954 30.42 7,395 1992 462,649.38 259,607 313,099 288,345 31.26 9,224 1993 965,332.12 522,277 629,892 625,040 32.11 19,466 1994 1,032,323.88 537,547 648,309 693,712 32.97 21,041 1995 472,277.04 236,209 284,880 329,080 33.84 9,725 1996 1,381,385.10 662,166 798,605 997,196 34.72 28,721 1997 473,548.71 217,145 261,888 353,725 35.60 9,936 1998 299,524.22 131,046 158,048 231,333 36.49 6,340 1999 2,077,865.31 864,878 1,043,086 1,658,139 37.39 44,347 2000 367,632.71 145,116 175,017 302,906 38.30 7,909 2001 478,927.44 178,744 215,574 407,032 39.21 10,381 2002 1,359,630.82 477,867 576,332 1,191,188 40.13 29,683 2003 1,748,182.82 576,000 694,685 1,577,953 41.06 38,430 2004 1,897,570.07 583,531 703,768 1,763,073 41.99 41,988 2005 2,014,601.27 574,736 693,160 1,925,822 42.93 44,860 2006 1,841,183.52 484,356 584,158 1,809,381 43.87 41,244 2007 1,954,571.58 470,761 567,761 1,973,182 44.81 44,034 2008 1,797,840.77 392,228 473,047 1,864,146 45.77 40,729 2009 1,315,016.61 257,368 310,399 1,399,123 46.72 29,947 2010 1,206,980.86 208,546 251,517 1,317,558 47.69 27,628 2011 1,466,302.84 220,070 265,415 1,640,779 48.65 33,726 2012 1,320,139.94 167,877 202,468 1,513,714 49.62 30,506 2013 1,608,044.65 167,613 202,150 1,888,308 50.59 37,326 2014 1,652,887.65 133,996 161,606 1,987,148 51.57 38,533 2015 1,907,056.71 110,893 133,742 2,345,432 52.54 44,641 2016 1,955,294.96 68,402 82,496 2,459,387 53.52 45,953 2017 1,678,716.91 19,445 23,452 2,158,880 54.51 39,605 40,533,943.05 13,136,985 15,842,602 36,851,524 867,630 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 42.5 2.14 SURVIVOR CURVE.. IOWA 20-S3 NET SALVAGE PERCENT.. -3 1967 4,252.19 4,380 4,380 1969 407.59 420 420 1970 1,973.58 2,033 2,033 1971 644.11 663 663 1972 1,502.44 1,548 1,548 1973 3,179.17 3,275 3,275 1974 9,531.10 9,817 9,817 1975 10,340.49 10,651 10,651 1976 15,604.10 16,072 16,072 1977 21,992.06 22,652 22,652 1978 28,690.56 29,551 29,551 1979 20,807.61 21,432 21,432 1980 27,866.62 28,315 28,703 1981 37,127.37 37,457 38,241 1982 73,930.31 74,054 76,148 1983 110,634.34 110,079 113,953 1984 54,987.93 54,315 56,638 1985 80,176.71 78,577 82,582 1986 490,526.09 476,696 505,242 1987 357,737.25 344,703 368,469 1988 335,733.62 320,389 345,806 1989 208,914.65 197,430 215,182 1990 150,350.39 140,536 154,861 1991 211,898.16 195,775 218,255 1992 418,751.71 381,929 431,314 1993 377,839.69 339,750 389,175 1994 53,111.29 47,019 54,705 1995 101,855.41 88,650 104,911 1996 138,369.77 118,150 142,521 1997 896,861.70 750,099 923,768 1998 346,753.01 283,046 357,156 1999 54,346.42 43,186 55,259 718 4.57 157 2000 329,948.59 254,376 325,490 14,357 5.03 2,854 2001 1,775,730.17 1,321,454 1,690,882 138,120 5.55 24,886 2002 115,473.17 82,602 105,694 13,243 6.11 2,167 2003 305,671.23 208,897 267,297 47,544 6.73 7,064 2004 501,251.00 325,262 416,193 100,096 7.40 13,526 2005 544,923.25 332,834 425,882 135,389 8.14 16,633 2006 245,539.25 139,983 179,117 73,788 8.93 8,263 2007 306,005.41 161,217 206,287 108,899 9.77 11,146 2008 488,304.96 234,880 300,544 202,410 10.66 18,988 2009 353,680.99 153,367 196,243 168,048 11.58 14,512 2010 515,751.03 198,146 253,540 277,684 12.54 22,144 2011 733,114.80 244,655 313,051 442,057 13.52 32,697 2012 608,915.18 172,162 220,292 406,891 14.51 28,042 2013 558,596.90 129,455 165,646 409,709 15.50 26,433 2014 935,515.81 168,627 215,769 747,812 16.50 45,322 2015 988,259.02 127,238 162,808 855,099 17.50 48,863 2016 723,370.82 55,880 71,502 673,570 18.50 36,409 2017 881,954.50 22,710 29,059 879,354 19.50 45,095 15,558,703.52 8,566,394 10,330,679 5,694,786 405,201 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 14.1 2.60 SURVIVOR CURVE.. IOWA 25-L0 NET SALVAGE PERCENT.. -45 1963 501.99 508 613 115 7.56 15 1964 778.70 780 941 188 7.74 24 1965 733.68 726 876 188 7.93 24 1966 646.32 633 763 174 8.11 21 1967 513.02 497 599 145 8.30 17 1968 552.17 528 637 164 8.50 19 1969 784.82 742 895 243 8.69 28 1970 1,461.40 1,366 1,647 472 8.89 53 1971 2,814.78 2,597 3,132 949 9.09 104 1972 5,592.76 5,093 6,142 1,968 9.30 212 1973 7,046.85 6,335 7,640 2,578 9.50 271 1974 4,249.82 3,766 4,542 1,620 9.72 167 1975 4,005.85 3,501 4,222 1,586 9.93 160 1976 4,271.96 3,679 4,437 1,757 10.15 173 1977 3,812.76 3,235 3,901 1,628 10.37 157 1978 4,361.70 3,643 4,393 1,931 10.60 182 1979 3,487.63 2,866 3,456 1,601 10.83 148 1980 1,876.86 1,517 1,829 892 11.06 81 1981 1,216.01 966 1,165 598 11.30 53 1982 3,781.60 2,952 3,560 1,923 11.54 167 1983 1,859.15 1,426 1,720 976 11.78 83 1984 2,308.72 1,735 2,092 1,256 12.04 104 1985 2,907.22 2,143 2,584 1,631 12.29 133 1986 4,818.75 3,480 4,197 2,790 12.55 222 1987 5,505.90 3,893 4,695 3,289 12.81 257 1988 5,536.43 3,828 4,616 3,412 13.08 261 1989 5,672.26 3,829 4,618 3,607 13.36 270 1990 6,921.49 4,560 5,499 4,537 13.64 333 1991 6,890.31 4,428 5,340 4,651 13.92 334 1992 8,649.97 5,413 6,528 6,014 14.21 423 1993 19,511.73 11,871 14,315 13,977 14.51 963 1994 9,162.02 5,415 6,530 6,755 14.81 456 1995 2,400.51 1,376 1,659 1,822 15.12 121 1996 3,726.62 2,068 2,494 2,910 15.43 189 1997 6,964.47 3,736 4,506 5,592 15.75 355 1998 1,591.37 823 992 1,315 16.08 82 1999 837.17 417 503 711 16.41 43 2000 1,226.96 587 708 1,071 16.75 64 2001 2,567.67 1,177 1,419 2,304 17.10 135 2002 4,206.37 1,842 2,222 3,877 17.45 222 2003 234.21 98 118 222 17.81 12 2004 1,831.05 724 873 1,782 18.18 98 2005 1,919.99 717 865 1,919 18.56 103 2006 574.96 202 244 590 18.94 31 2008 1,482.58 452 545 1,605 19.74 81 2009 656.77 184 222 730 20.16 36 2010 3,784.68 966 1,164 4,324 20.60 210 2012 360.38 72 87 436 21.55 20 2013 1,020.97 174 210 1,270 22.06 58 2017 1,793.01 44 53 2,547 24.58 104 169,414.37 113,610 137,008 108,643 7,879 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 13.8 4.65 SURVIVOR CURVE.. IOWA 25-R0.5 NET SALVAGE PERCENT.. -20 1967 0.08 1968 82.85 98 99 1969 161.79 188 194 1970 315.67 360 379 1971 377.40 422 453 1972 793.38 871 952 1973 860.75 927 1,033 1974 1,769.85 1,869 2,124 1975 1,735.61 1,799 2,083 1976 1,835.43 1,866 2,203 1977 2,280.94 2,275 2,737 1978 3,369.10 3,296 3,981 62 4.62 13 1979 5,362.87 5,146 6,215 220 5.01 44 1980 4,610.62 4,335 5,236 297 5.41 55 1981 5,513.27 5,078 6,133 483 5.81 83 1982 15,812.70 14,262 17,225 1,750 6.21 282 1983 14,141.23 12,483 15,076 1,893 6.61 286 1984 17,869.89 15,422 18,626 2,818 7.02 401 1985 25,136.01 21,187 25,588 4,575 7.44 615 1986 33,444.10 27,515 33,231 6,902 7.86 878 1987 10,036.71 8,050 9,722 2,322 8.29 280 1988 9,749.44 7,614 9,196 2,503 8.73 287 1989 6,614.91 5,026 6,070 1,868 9.17 204 1990 15,231.19 11,244 13,580 4,697 9.62 488 1991 13,305.69 9,529 11,508 4,459 10.08 442 1992 19,779.44 13,710 16,558 7,177 10.56 680 1993 29,744.29 19,945 24,088 11,605 11.03 1,052 1994 39,661.37 25,662 30,993 16,601 11.52 1,441 1995 3,789.69 2,361 2,851 1,697 12.02 141 1996 13,928.71 8,337 10,069 6,645 12.53 530 1997 42,952.79 24,638 29,756 21,787 13.05 1,670 1998 11,309.33 6,205 7,494 6,077 13.57 448 1999 20,709.09 10,825 13,074 11,777 14.11 835 2000 12,894.74 6,406 7,737 7,737 14.65 528 2001 6,512.29 3,063 3,699 4,116 15.20 271 2002 10,644.82 4,721 5,702 7,072 15.76 449 2003 37,304.74 15,543 18,771 25,995 16.32 1,593 2004 25,113.62 9,764 11,792 18,344 16.90 1,085 2005 18,062.21 6,528 7,884 13,791 17.47 789 2006 13,570.27 4,521 5,460 10,824 18.06 599 2007 27,435.66 8,362 10,099 22,824 18.65 1,224 2008 18,861.30 5,215 6,298 16,336 19.24 849 2009 14,120.70 3,504 4,232 12,713 19.83 641 2010 18,131.34 3,977 4,803 16,955 20.43 830 2011 4,594.00 875 1,057 4,456 21.03 212 2012 25,318.63 4,096 4,947 25,435 21.63 1,176 2013 17,859.56 2,366 2,857 18,574 22.24 835 2014 32,938.47 3,415 4,124 35,402 22.84 1,550 2015 17,032.84 1,259 1,521 18,918 23.46 806 2016 33,553.26 1,498 1,809 38,455 24.07 1,598 2017 14,967.35 223 269 17,692 24.69 717 721,201.99 357,881 431,588 433,854 26,907 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 16.1 3.73 SURVIVOR CURVE.. IOWA 60-R3 NET SALVAGE PERCENT.. 0 1959 30.88 24 24 7 12.83 1 1963 342.54 257 259 84 14.93 6 1966 98.66 71 72 27 16.66 2 1967 1,415.92 1,008 1,017 399 17.27 23 1972 675.80 445 449 227 20.51 11 1987 2,303.84 1,081 1,091 1,213 31.86 38 4,867.64 2,886 2,912 1,956 81 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 24.1 1.66 SURVIVOR CURVE.. IOWA 60-R3 NET SALVAGE PERCENT.. -10 1937 1,095.47 1,101 1,111 94 5.19 18 1944 4,085.40 3,963 3,998 496 7.09 70 1947 16,150.62 15,397 15,534 2,232 8.00 279 1951 14,021.68 13,013 13,129 2,295 9.38 245 1954 22,506.85 20,400 20,581 4,177 10.56 396 1955 8,032.89 7,219 7,283 1,553 10.98 141 1958 148.05 129 130 33 12.34 3 1960 62,178.86 53,201 53,674 14,723 13.33 1,105 1961 3,847.47 3,255 3,284 948 13.85 68 1963 22,137.51 18,292 18,455 5,896 14.93 395 1964 246.86 201 203 69 15.49 4 1966 12,717.23 10,105 10,195 3,794 16.66 228 1967 5,342.40 4,185 4,222 1,655 17.27 96 1968 106,839.71 82,482 83,216 34,308 17.89 1,918 1970 16,215.15 12,135 12,243 5,594 19.18 292 1971 463.01 341 344 165 19.84 8 1972 57,166.26 41,388 41,756 21,127 20.51 1,030 1973 540.86 385 388 207 21.19 10 1974 57,643.34 40,275 40,633 22,775 21.89 1,040 1975 15,605.70 10,700 10,795 6,371 22.60 282 1976 16,482.91 11,084 11,183 6,948 23.32 298 1977 347,137.56 228,794 230,829 151,022 24.05 6,280 1978 106,112.77 68,497 69,106 47,618 24.79 1,921 1979 123,122.46 77,807 78,499 56,936 25.53 2,230 1980 6,470.46 3,999 4,035 3,083 26.29 117 1981 665,677.48 402,003 405,579 326,666 27.06 12,072 1982 20,543.98 12,113 12,221 10,377 27.84 373 1983 2,959.98 1,702 1,717 1,539 28.63 54 1984 627,648.29 351,883 355,013 335,400 29.42 11,400 1985 294,266.02 160,607 162,036 161,657 30.23 5,348 1986 3,469,876.17 1,842,286 1,858,673 1,958,191 31.04 63,086 1987 61,547.77 31,752 32,034 35,669 31.86 1,120 1988 166,565.79 83,397 84,139 99,083 32.69 3,031 1989 280,358.49 136,054 137,264 171,130 33.53 5,104 1990 226,741.30 106,500 107,447 141,968 34.38 4,129 1991 271,087.37 123,104 124,199 173,997 35.23 4,939 1992 1,131,706.60 496,084 500,497 744,380 36.09 20,626 1993 48,969.21 20,685 20,869 32,997 36.96 893 1994 37,454.29 15,216 15,351 25,849 37.84 683 1995 8,499.93 3,316 3,346 6,004 38.72 155 1996 22,589.88 8,444 8,519 16,330 39.61 412 1997 116,052.72 41,467 41,836 85,822 40.51 2,119 1998 321,135.90 109,447 110,421 242,828 41.41 5,864 1999 73,108.04 23,697 23,908 56,511 42.32 1,335 2001 25,283.43 7,342 7,407 20,405 44.16 462 2002 95,643.56 26,162 26,395 78,813 45.08 1,748 2003 169,965.03 43,562 43,949 143,013 46.02 3,108 2004 105,359.57 25,188 25,412 90,484 46.96 1,927 2005 211,750.03 46,974 47,392 185,533 47.90 3,873 2006 126,802.16 25,920 26,151 113,331 48.85 2,320 2007 513,606.16 96,044 96,898 468,069 49.80 9,399 2008 269,629.29 45,726 46,133 250,459 50.75 4,935 2009 1,134,191.61 172,382 173,915 1,073,696 51.71 20,764 2010 73,275.92 9,834 9,921 70,683 52.68 1,342 2011 324,893.61 37,883 38,220 319,163 53.64 5,950 2012 86,590.85 8,541 8,617 86,633 54.62 1,586 2013 192,260.89 15,544 15,682 195,805 55.59 3,522 2014 308,351.33 19,446 19,619 319,567 56.56 5,650 2015 203,465.42 9,176 9,258 214,554 57.54 3,729 2016 107,334.44 2,913 2,939 115,129 58.52 1,967 2017 286,528.60 2,575 2,598 312,583 59.51 5,253 13,108,032.59 5,293,317 5,340,401 9,078,435 238,752 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 38.0 1.82 SURVIVOR CURVE.. IOWA 13-S1.5 NET SALVAGE PERCENT.. +10 1990 4,412.21 3,971 3,971 1997 34,061.33 27,330 27,574 3,081 1.41 2,185 1998 87,942.67 68,981 69,597 9,551 1.67 5,719 1999 17,632.43 13,501 13,621 2,248 1.94 1,159 2000 96,230.72 71,818 72,459 14,149 2.22 6,373 2001 138,591.42 100,553 101,450 23,282 2.52 9,239 2002 35,323.78 24,871 25,093 6,698 2.83 2,367 2003 172,381.99 117,312 118,359 36,785 3.17 11,604 2004 137,026.52 89,742 90,543 32,781 3.54 9,260 2005 219,729.80 137,821 139,051 58,706 3.94 14,900 2006 73,779.37 44,081 44,474 21,927 4.37 5,018 2007 92,895.26 52,478 52,946 30,660 4.84 6,335 2008 176,114.78 93,151 93,983 64,520 5.36 12,037 2009 118,011.05 57,762 58,278 47,932 5.93 8,083 2010 63,579.21 28,390 28,643 28,578 6.55 4,363 2011 211,212.52 84,226 84,978 105,113 7.24 14,518 2012 75,437.68 26,217 26,451 41,443 7.98 5,193 2013 71,129.97 20,781 20,967 43,050 8.78 4,903 2014 136,871.27 31,743 32,026 91,158 9.65 9,446 2015 410,839.22 69,399 70,018 299,737 10.56 28,384 2016 100,061.74 10,322 10,414 79,642 11.51 6,919 2017 292,500.24 10,125 10,216 253,034 12.50 20,243 2,765,765.18 1,184,575 1,195,112 1,294,077 188,248 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 6.9 6.81 SURVIVOR CURVE.. IOWA 18-S1 NET SALVAGE PERCENT.. +10 1977 52,455.22 47,210 47,210 1985 51,820.62 44,203 44,611 2,028 0.94 2,028 1986 61,618.35 51,698 52,175 3,282 1.22 2,690 1994 14,223.88 10,170 10,264 2,537 3.70 686 2000 90,661.79 54,442 54,944 26,652 5.99 4,449 2002 440,883.07 245,132 247,393 149,402 6.88 21,715 2004 202,734.80 102,888 103,837 78,624 7.85 10,016 2005 606,161.37 291,867 294,559 250,986 8.37 29,986 2006 358,393.43 162,709 164,210 158,344 8.92 17,752 2007 80,553.30 34,195 34,510 37,988 9.51 3,995 2008 175,482.95 69,141 69,779 88,156 10.12 8,711 2009 140,479.14 50,784 51,252 75,179 10.77 6,980 2010 96,506.16 31,557 31,848 55,008 11.46 4,800 2011 7,240.57 2,103 2,122 4,395 12.19 361 2012 52,797.08 13,305 13,428 34,089 12.96 2,630 2013 91,472.12 19,300 19,478 62,847 13.78 4,561 2014 165,491.78 27,720 27,976 120,967 14.65 8,257 2015 276,195.40 33,697 34,008 214,568 15.56 13,790 2016 94,006.65 6,956 7,020 77,586 16.52 4,696 2017 1,044,988.23 26,127 26,368 914,121 17.50 52,235 4,104,165.91 1,325,204 1,336,992 2,356,757 200,338 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 11.8 4.88 SURVIVOR CURVE.. IOWA 35-S1 NET SALVAGE PERCENT.. +15 1960 2,733.91 2,094 2,113 211 3.46 61 1970 13,139.75 9,066 9,147 2,022 6.59 307 1971 1,546.46 1,055 1,064 250 6.92 36 1975 12,760.81 8,265 8,339 2,508 8.33 301 1976 20,212.88 12,915 13,030 4,151 8.69 478 1977 17,430.44 10,981 11,079 3,737 9.06 412 1978 6,764.12 4,199 4,236 1,514 9.44 160 1979 16,639.18 10,171 10,261 3,882 9.83 395 1980 24,460.36 14,720 14,851 5,940 10.22 581 1982 21,193.23 12,337 12,447 5,567 11.03 505 1983 19,587.07 11,202 11,302 5,347 11.45 467 1984 8,218.11 4,616 4,657 2,328 11.87 196 1985 38,660.18 21,304 21,493 11,368 12.31 923 1987 5,374.39 2,844 2,869 1,699 13.21 129 1988 20,374.28 10,554 10,648 6,670 13.67 488 1990 9,530.55 4,712 4,754 3,347 14.64 229 1991 18,586.56 8,965 9,045 6,754 15.14 446 1992 17,294.91 8,127 8,199 6,502 15.65 415 1993 10,041.67 4,590 4,631 3,904 16.18 241 1994 30,937.00 13,734 13,856 12,440 16.72 744 1995 6,989.57 3,008 3,035 2,906 17.28 168 1997 21,100.40 8,491 8,566 9,369 18.43 508 2000 29,415.51 10,501 10,594 14,409 20.30 710 2002 866.25 281 283 453 21.64 21 2003 14,980.40 4,606 4,647 8,086 22.34 362 2004 36,642.52 10,625 10,720 20,426 23.06 886 2005 15,488.10 4,209 4,246 8,919 23.81 375 2006 307,486.91 77,886 78,579 182,785 24.57 7,439 2007 34,398.31 8,053 8,125 21,114 25.36 833 2008 21,015.20 4,501 4,541 13,322 26.18 509 2009 5,062.08 982 991 3,312 27.01 123 2011 161,685.84 24,503 24,721 112,712 28.76 3,919 2013 27,898.79 2,981 3,007 20,707 30.60 677 2015 59,541.90 3,586 3,618 46,993 32.52 1,445 2016 6,283.25 227 229 5,112 33.51 153 2017 195,212.52 2,371 2,392 163,539 34.50 4,740 1,259,553.41 343,262 346,315 724,305 30,382 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 23.8 2.41 SURVIVOR CURVE.. IOWA 9-S2 NET SALVAGE PERCENT.. +10 1997 85,663.84 77,097 77,097 2002 72,716.32 62,027 62,618 2,827 0.47 2,827 2007 91,000.03 66,066 66,696 15,204 1.74 8,738 2008 87,095.61 60,183 60,757 17,629 2.09 8,435 2011 867,218.97 478,702 483,264 297,233 3.48 85,412 2012 132,627.80 64,987 65,606 53,759 4.10 13,112 2014 575,221.18 193,847 195,695 322,004 5.63 57,194 2015 555,250.76 136,590 137,892 361,834 6.54 55,326 2017 314,322.46 15,717 15,867 267,023 8.50 31,414 2,781,116.97 1,155,216 1,165,492 1,337,513 262,458 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 5.1 9.44 SURVIVOR CURVE.. IOWA 18-L1 NET SALVAGE PERCENT.. +10 1973 34,406.83 27,113 27,354 3,612 2.24 1,612 1979 26,508.21 19,404 19,577 4,280 3.36 1,274 1985 41,678.45 27,904 28,152 9,359 4.61 2,030 1986 37,079.75 24,398 24,615 8,757 4.84 1,809 1987 143,944.69 93,060 93,888 35,662 5.07 7,034 1991 77,061.83 46,122 46,532 22,824 6.03 3,785 1993 244,317.41 139,871 141,115 78,771 6.55 12,026 1994 91,787.27 51,309 51,765 30,844 6.82 4,523 1998 210,907.94 105,770 106,711 83,106 7.97 10,427 1999 171,244.77 83,311 84,052 70,068 8.27 8,473 2000 375,473.20 176,661 178,232 159,694 8.59 18,591 2001 112,287.66 51,035 51,489 49,570 8.91 5,563 2002 709,103.16 310,232 312,991 325,202 9.25 35,157 2004 47,670.85 19,211 19,382 23,522 9.94 2,366 2005 662,733.30 254,820 257,087 339,373 10.31 32,917 2006 820,597.98 300,341 303,012 435,526 10.68 40,780 2007 702,353.18 243,365 245,530 386,588 11.07 34,922 2008 364,671.33 118,882 119,939 208,265 11.48 18,142 2009 29,770.58 9,050 9,131 17,663 11.92 1,482 2011 802,311.79 202,587 204,389 517,692 12.95 39,976 2012 222,038.13 49,293 49,731 150,103 13.56 11,070 2013 527,021.16 99,341 100,225 374,094 14.23 26,289 2014 328,959.34 49,836 50,279 245,784 14.97 16,418 2015 339,217.87 37,823 38,160 267,136 15.77 16,940 2017 690,033.30 16,215 16,359 604,671 17.53 34,493 7,813,179.98 2,556,954 2,579,697 4,452,165 388,099 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 11.5 4.97