20180117Steward Exhibit 44.pdf

Case No.PAC-E-17-07
Exhibit No.44
Witness:Joelle R.Steward
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
O
ROCKY MOUNTAIN POWER
Exhibit Accompanying Supplemental Direct Testimony of Joelle R.Steward
January 2018
O
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RT
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Lin
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No
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1
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In
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-
-
28
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4
1,7
4
8
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4
7
2,0
6
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8
3
3
2
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r
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e
-
-
(8
0
4
)
(4
,
8
9
3
)
(9
,
8
5
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)
3
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d
DIT
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-
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,
7
6
1
)
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7
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5
9
1
)
4
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t
Ra
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Ba
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28
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4
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1,7
3
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3
9
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3
8
9
5
Pre
-
T
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Ra
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e
of
Re
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u
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lin
e
37
9.2
3
4
%
9.2
3
4
%
9.2
3
4
%
9
23
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%
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3
4
%
9.2
3
4
%
9.
2
3
4
%
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3
4
%
9.2
3
4
%
9.2
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%
9.2
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%
9.2
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%
6
Pre
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T
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on
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13
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3
6
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7
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-
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4
3
)
(8
1
0
)
8
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&
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2,
0
0
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2,0
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2
9
De
p
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a
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o
n
-
80
4
4,
0
8
9
4,9
6
0
10
Pro
p
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y
Ta
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e
s
Pri
o
r
De
c
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m
b
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r
(li
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e
1
+
lin
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2)
x
lin
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38
11
Win
d
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x
12
To
t
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Pla
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Re
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80
4
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1
1
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19
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5
2
1
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t
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t
13
NP
C
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Se
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l
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-
(6
,
1
2
6
)
(6
,
1
2
6
)
PT
C
Be
n
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f
i
t
14
PT
C
Be
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e
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i
t
-
(7
,
6
8
1
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,
6
8
1
)
15
PT
C
Be
n
e
f
i
t
in
Ba
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e
Ra
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e
s
16
Ne
t
PT
C
su
m
of
fin
e
s
14
an
d
15
-
(7
,
6
8
1
)
(7
.
6
8
1
)
17
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s
s
-
up
fo
r
ta
x
e
s
lin
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16
*
(li
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e
35
-
1)
-
(2
,
5
0
4
)
(2
,
5
0
4
)
18
PT
C
Re
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n
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e
Re
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m
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m
of
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16
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d
17
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0
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1
8
6
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(1
0
,
1
8
6
)
19
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v
.
Re
q
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k
e
m
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su
m
of
lin
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s
12
,
13
an
d
18
80
4
(8
,
1
9
3
)
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0
9
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j
u
s
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fo
r
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A
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Pa
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t
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20
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e
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t
lin
e
18
-
(1
0
,
1
8
6
)
(1
0
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1
8
6
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21
Pe
r
c
e
n
t
a
g
e
in
c
l
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e
d
in
EC
A
M
(1
0
0
%
)
ID
EC
A
M
Sh
a
r
i
n
g
%
10
0
%
10
0
%
10
0
%
10
0
%
10
0
%
10
0
%
10
0
%
10
0
%
10
0
%
10
0
%
10
0
%
10
0
%
22
Ne
t
PT
C
Aft
e
r
Pa
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s
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t
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r
o
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g
h
lin
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20
'
lin
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21
-
(1
0
,
1
8
6
)
(1
0
,
1
6
6
)
23
NP
C
in
c
r
e
m
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n
t
a
l
Sa
v
i
n
g
s
lin
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13
-
-
-
-
(6
,
1
2
6
)
(6
,
1
2
6
)
24
P
e
r
c
e
n
t
a
g
e
i
n
c
l
u
d
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d
i
n
E
C
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M
(
9
0
%
)
ID
E
C
A
M
S
h
a
r
i
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g
%
90
%
90
%
90
%
90
%
90
%
90
%
90
%
90
%
90
%
90
%
90
%
90
%
25
EC
A
M
Pa
s
s
-
t
h
r
o
u
g
h
lin
e
23
'
lin
e
24
-
(5
,
5
1
4
)
(5
,
5
1
4
)
26
Re
v
.
Re
g
t
aft
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r
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s
s
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t
h
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g
h
lin
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19
-
lin
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22
-
lin
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25
80
4
7,5
0
7
18
,
9
0
9
Id
a
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o
All
o
c
a
t
e
d
27
To
t
a
l
De
f
e
r
r
a
l
.
ID
Sh
a
r
e
(L
n
26
-
In
10
)
'
In
39
+
In
10
'
In
40
48
45
1
1,
1
3
7
28
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t
Cu
s
t
o
m
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r
Be
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f
i
t
(lin
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22
+
lin
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25
)
'
lin
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36
+
lin
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24
48
(4
9
3
)
19
3
De
f
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r
r
a
l
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l
a
n
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e
-
ID
Sh
a
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e
29
Be
g
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n
n
i
n
g
De
f
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r
r
a
l
Ba
l
a
n
c
e
Iln
e
33
of
pr
e
v
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o
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s
mo
n
t
h
48
50
0
30
Mo
n
t
h
l
y
De
f
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r
r
a
l
lin
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24
48
45
1
1,
1
3
7
31
De
f
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r
r
a
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Co
l
l
e
c
t
i
o
n
Fo
o
t
n
o
t
e
3
32
Ca
r
r
y
i
n
g
Ch
a
r
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e
(In
29
+
.5
*
(in
30
+
In
31
)
)
*
In
36
0
0
1
33
En
d
i
n
g
De
f
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r
r
a
l
Ba
l
a
n
c
e
su
m
of
lin
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s
29
-
3
2
48
50
0
1,
6
3
8
34
Fe
d
e
r
a
l
/
S
t
a
t
e
Co
m
b
i
n
e
d
Ta
x
Ra
t
e
Ex
h
i
b
i
t
45
,
Iln
e
5
24
.
5
8
7
%
35
Ne
t
to
Gro
s
s
Bu
m
p
up
Fa
c
t
o
r
-
(1
/
(
1
-
t
a
x
ra
t
e
)
)
Ex
h
i
b
i
t
45
.
lin
e
6
1.
3
2
6
0
()
2
2
36
De
f
e
r
r
e
d
Ba
l
a
n
c
e
Ca
r
r
y
i
n
g
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a
r
g
e
Ex
h
i
b
i
t
43
.
pa
g
e
2
lin
e
36
1.
0
0
%
(p
©
2
O
37
Pr
e
t
a
x
Re
t
u
r
n
Ex
h
i
b
i
t
45
,
lin
e
4
9.2
3
4
%
in
38
Pr
o
p
e
r
t
y
Ta
x
Ra
t
e
Ex
h
i
b
i
t
45
,
lin
e
14
0.7
8
%
C-
,
o
39
Id
a
h
o
SG
Fa
c
t
o
r
Ex
h
i
b
i
t
45
,
lin
e
15
6.0
1
3
6
%
-
40
Id
a
h
o
GP
S
Fa
c
t
o
r
Ex
h
i
b
i
t
45
,
lin
e
16
5.7
9
7
8
%
Fo
o
t
n
o
t
e
s
1)
Pre
-
t
a
x
Re
t
u
m
,
lin
e
6,
is
ca
l
c
u
l
a
t
e
d
as
th
e
ra
t
e
of
re
t
u
r
n
(li
n
e
5)
mu
l
t
i
p
l
i
e
d
by
th
e
en
d
i
n
g
ne
t
ra
t
e
ba
s
e
of
th
e
pri
o
r
mo
n
t
h
(li
n
e
4)
div
i
d
e
d
by
12
2)æ
l
n
c
l
a
u
d
e
s
Wh
o
l
e
s
a
l
e
Wh
e
e
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n
g
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v
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u
e
off
s
e
t
fo
r
tra
n
s
m
i
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o
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as
s
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t
cre
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i
t
alr
e
a
d
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in
3)
Fo
r
illu
s
t
r
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t
i
v
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pu
r
p
o
s
e
s
,
co
l
l
e
c
t
i
o
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of
De
c
e
m
b
e
r
s
ba
l
a
n
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e
is
as
s
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m
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d
to
be
co
l
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t
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be
g
i
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n
i
n
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th
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fo
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Ju
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1
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Pa
c
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p
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Pro
j
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t
s
-
Ex
a
m
p
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Mo
n
t
h
l
y
RT
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De
f
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r
r
a
l
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l
c
u
l
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t
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o
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v
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e
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q
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i
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t
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h
o
u
s
a
n
d
s
20
2
1
20
2
1
20
2
1
20
2
1
20
2
1
20
2
1
20
2
1
20
2
1
20
2
1
20
2
1
20
2
1
20
2
1
Lin
e No
.
Re
f
e
r
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n
c
e
Ja
n
u
a
r
y
Fe
b
r
u
a
r
y
Ma
r
c
h
Ap
r
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l
Ma
y
Ju
n
e
Ju
l
y
Au
g
u
s
t
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p
t
e
m
b
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r
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t
o
b
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r
No
v
e
m
b
e
r
De
c
e
m
b
e
r
To
t
a
l
Co
m
p
a
n
y
Pla
n
t
Re
v
e
n
u
e
Re
q
u
i
r
e
m
e
n
t
1
Ca
p
i
t
a
l
In
v
e
s
t
m
e
n
t
2,0
6
8
,
8
3
3
2,0
6
8
,
8
3
3
2,0
6
8
,
8
3
3
2,0
6
8
,
8
3
3
2,0
7
3
,
0
4
3
2,0
7
3
,
0
4
3
2,0
7
3
,
2
6
9
2,
0
7
3
,
2
6
9
2,0
7
3
,
2
6
9
2,0
7
3
,
2
6
9
2,0
7
3
,
3
6
3
2,0
7
3
,
3
6
3
2
De
p
r
e
c
i
a
t
i
o
n
Re
s
e
r
v
e
(1
4
,
8
1
3
)
(1
9
,
7
7
3
)
(2
4
,
7
3
2
)
(2
9
,
6
9
2
)
(3
4
,
6
5
8
)
(3
9
,
6
2
5
)
(4
4
,
5
9
2
)
(4
9
,
5
5
9
)
(5
4
,
5
2
6
)
(5
9
,
4
9
2
)
(6
4
,
4
6
0
)
(6
9
,
4
2
7
)
3
Ac
c
u
m
u
l
a
t
e
d
DIT
Ba
l
a
n
c
e
(6
7
,
5
9
1
)
(6
7
,
5
9
1
)
(9
2
,
7
1
5
)
(9
2
,
7
1
5
)
(9
2
,
7
1
5
)
(1
1
7
,
8
3
9
)
(1
1
7
,
8
3
9
)
(1
1
7
,
8
3
9
)
(1
4
2
,
9
6
2
)
(1
4
2
,
9
6
2
)
(1
4
2
,
9
6
2
)
(1
6
8
,
0
8
6
)
4
Ne
t
R
a
t
e
B
a
s
e
su
m
o
f
1
\
n
e
s
1
-
3
1,9
8
6
,
4
2
9
1,9
8
1
,
4
6
9
1,9
5
1
,
3
8
6
1,9
4
6
,
4
2
6
1,9
4
5
,
6
7
0
1,9
1
5
,
5
8
0
1,
9
1
0
,
8
3
9
1,9
0
5
,
8
7
2
1,8
7
5
,
7
8
1
1,8
7
0
,
8
1
4
1,8
6
5
,
9
4
1
1,8
3
5
,
8
5
0
5
Pr
e
-
T
a
x
Ra
t
e
of
Re
t
u
r
n
lin
e
37
9.
2
3
4
%
9.2
3
4
%
9.2
3
4
%
9.2
3
4
%
9.2
3
4
%
9.2
3
4
%
9.2
3
4
%
9.
2
3
4
%
9.2
3
4
%
9.2
3
4
%
9.2
3
4
%
9.2
3
4
%
6
Pr
e
-
T
a
x
Re
t
u
r
n
on
Ra
t
e
Ba
s
e
Fo
o
t
n
o
t
e
1
15
,
3
2
4
15
,
2
8
5
15
,
2
4
7
15
,
0
1
6
14
,
9
7
8
14
,
9
7
2
14
,
7
4
0
14
,
7
0
4
14
,
6
6
6
14
,
4
3
4
14
,
3
9
6
14
,
3
5
8
7
Wh
o
l
e
s
a
l
e
Wh
e
e
l
l
n
g
Re
v
e
n
u
e
Fo
o
t
n
o
t
e
2
(9
1
7
)
(9
1
5
)
(9
1
4
)
(9
1
0
)
(9
1
0
)
(9
1
3
)
(9
0
8
)
(9
0
7
)
(9
0
6
)
(9
0
2
)
(9
0
1
)
(9
0
0
)
8
Op
e
r
a
t
i
o
n
&
Ma
i
n
t
e
n
a
n
c
e
1,9
3
3
1,9
3
3
1,9
3
3
1,
9
3
3
1,9
3
3
1.9
3
3
1,9
3
3
1,9
3
3
1,9
3
3
1,9
3
3
1,9
3
3
1,9
3
3
9
De
p
r
e
c
i
a
t
i
o
n
4,9
6
0
4,9
6
0
4,9
6
0
4,9
6
0
4,9
6
6
4,
9
6
6
4,9
6
7
4.9
6
7
4,9
6
7
4,9
6
7
4,9
6
7
4,9
6
7
10
Pro
p
e
r
t
y
Ta
x
e
s
Pri
o
r
De
c
e
m
b
e
r
(li
n
e
1
+
lin
e
2)
x
lin
e
38
1,3
3
0
1,3
3
0
1,3
3
0
1,3
3
0
1,
3
3
0
1,3
3
0
1,3
3
0
1,3
3
0
1,3
3
0
1,3
3
0
1,3
3
0
1,3
3
0
11
Wn
d
Ta
x
12
T
o
t
a
l
P
l
a
n
t
R
e
v
e
n
u
e
R
e
q
u
i
r
e
m
e
n
t
su
m
o
f
i
l
n
e
s
7
-
1
1
22
,
6
2
9
22
,
5
9
2
22
,
5
5
5
22
,
3
2
8
22
,
2
9
7
22
,
2
8
8
22
,
0
6
1
22
.
0
2
6
21
,
9
8
9
21
,
7
6
1
21
,
7
2
5
21
,
6
8
8
No
t
Po
w
e
r
Co
s
t
13
N
P
C
i
n
c
r
e
m
e
n
t
a
l
S
a
v
i
n
g
s
Se
e
E
x
h
i
b
i
t
4
5
(6
.
4
1
7
)
(6
,
4
1
7
)
(6
.
4
1
7
)
(6
,
4
1
7
)
(6
,
4
1
7
)
(6
,
4
1
7
)
(6
,
4
1
7
)
(6
,
4
1
7
)
(6
,
4
1
7
)
(6
,
4
1
7
)
(6
,
4
1
7
)
(6
,
4
1
7
)
PT
C
Be
n
e
f
i
t
14
PT
C
Be
n
e
f
t
(7
,
3
3
6
)
(7
,
3
3
6
)
(7
,
3
3
6
)
(7
,
3
3
6
)
(7
,
3
3
6
)
(7
,
3
3
6
)
(7
,
3
3
6
)
(7
,
3
3
6
)
(7
,
3
3
6
)
(7
.
3
3
6
)
(7
,
3
3
6
)
(7
,
3
3
6
)
15
PT
C
Be
n
e
f
i
t
In
Ba
s
e
Ra
t
e
s
16
Ne
t
PT
C
su
m
of
lin
e
s
14
an
d
15
(7
.
3
3
6
)
(7
,
3
3
6
)
(7
.
3
3
6
)
(7
,
3
3
6
)
(7
.
3
3
6
)
(7
,
3
3
6
)
(7
,
3
3
6
)
(7
.
3
3
6
)
(7
,
3
3
6
)
(7
,
3
3
6
)
(7
.
3
3
6
)
(7
,
3
3
6
)
17
G
r
o
s
s
-
u
p
f
o
r
t
a
x
e
s
li
n
e
1
6
'
(
l
i
n
e
3
5
1
)
(2
,
3
9
2
)
(2
.
3
9
2
)
(2
,
3
9
2
)
(2
,
3
9
2
)
(2
,
3
9
2
)
(2
,
3
9
2
)
(2
,
3
9
2
)
(2
,
3
9
2
)
(2
,
3
9
2
)
(2
,
3
9
2
)
(2
,
3
9
2
)
(2
,
3
9
2
)
18
P
T
C
R
e
v
e
n
u
e
R
e
q
u
i
r
e
m
e
n
t
su
m
o
f
i
l
n
e
1
6
a
n
d
1
7
(9
,
7
2
8
)
(9
,
7
2
8
)
(9
,
7
2
8
)
(9
.
7
2
8
)
(9
,
7
2
8
)
(9
,
7
2
8
)
(9
,
7
2
8
)
(9
,
7
2
8
)
(9
,
7
2
8
)
(9
,
7
2
8
)
(9
,
7
2
8
)
(9
,
7
2
8
)
19
R
e
v
.
R
e
q
u
i
r
e
m
e
n
t
su
m
o
f
l
i
n
e
s
1
2
,
1
3
a
n
d
1
8
6,4
8
5
6.4
4
8
6,4
1
1
6,1
8
4
6.1
5
2
6,
1
4
4
5.9
1
7
5,8
8
2
5,8
4
4
5,6
1
7
5,5
8
0
5,
5
4
4
Ad
j
u
s
t
m
e
n
t
fo
r
EC
A
M
Pa
s
s
-
t
h
r
o
u
g
h
20
PT
C
Re
v
e
n
u
e
Re
q
u
i
r
e
m
e
n
t
lin
e
18
(9
.
7
2
8
)
(9
,
7
2
8
)
(9
.
7
2
8
)
(9
,
7
2
8
)
(9
,
7
2
8
)
(9
,
7
2
8
)
(9
,
7
2
8
)
(9
.
7
2
8
)
(9
,
7
2
8
)
(9
,
7
2
8
)
(9
,
7
2
8
)
(9
,
7
2
8
)
21
P
e
r
c
e
n
t
a
g
e
i
n
c
l
u
d
e
d
i
n
E
C
A
M
(
1
0
0
%
)
ID
E
C
A
M
S
h
a
r
i
n
g
%
10
0
%
10
0
%
10
0
%
10
0
%
10
0
%
10
0
%
10
0
%
10
0
%
10
0
%
10
0
%
10
0
%
10
0
%
22
N
e
t
P
T
C
A
f
t
e
r
P
a
s
s
t
h
r
o
u
g
h
li
n
e
2
0
'
l
i
n
e
2
1
(9
,
7
2
8
)
(9
,
7
2
8
)
(9
,
7
2
8
)
(9
,
7
2
8
)
(9
,
7
2
8
)
(9
.
7
2
8
)
(9
,
7
2
8
)
(9
,
7
2
8
)
(9
,
7
2
8
)
(9
,
7
2
8
)
(9
,
7
2
8
)
(9
,
7
2
8
)
23
NP
C
i
n
c
r
e
m
e
n
t
a
l
S
a
v
i
n
g
s
lin
e
1
3
(6
,
4
1
7
)
(6
,
4
1
7
)
(6
,
4
1
7
)
(6
,
4
1
7
)
(6
.
4
1
7
)
(6
,
4
1
7
)
(6
,
4
1
7
)
(6
,
4
1
7
)
(6
,
4
1
7
)
(6
.
4
1
7
)
(6
.
4
1
7
)
(6
,
4
1
7
)
24
P
e
r
c
e
n
t
a
g
e
i
n
c
l
u
d
e
d
i
n
E
C
A
M
(
9
0
%
)
ID
E
C
A
M
S
h
a
r
i
n
g
%
90
%
90
%
90
%
90
%
90
%
90
%
90
%
90
%
90
%
90
%
90
%
90
%
25
E
C
A
M
P
a
s
s
-
t
h
r
o
u
g
h
li
n
e
2
3
1
t
n
e
2
4
(5
,
7
7
5
)
(5
,
7
7
5
)
(5
,
7
7
5
)
(5
.
7
7
5
)
(5
,
7
7
5
)
(5
,
7
7
5
)
(5
,
7
7
5
)
(5
,
7
7
5
)
(5
,
7
7
5
)
(5
.
7
7
5
)
(5
,
7
7
5
)
(5
,
7
7
5
)
26
Re
v
.
Re
g
t
aft
e
r
EC
A
M
Pa
s
s
-
t
h
r
o
u
g
h
lin
e
19
-
lin
e
22
-
lin
e
25
21
,
9
8
8
21
.
9
5
1
21
,
9
1
3
21
,
6
8
6
21
,
6
5
5
21
,
6
4
6
21
,
4
2
0
21
,
3
8
4
21
,
3
4
7
21
,
1
2
0
21
,
0
8
3
21
,
0
4
6
Id
a
h
o
All
o
c
a
t
e
d
27
To
t
a
l
De
f
e
r
r
a
l
-ID
Sh
a
r
e
(L
n
26
-
in
10
)
*
In
39
+
In
10
*
In
40
1,3
1
9
1,3
1
7
1,3
1
5
1,
3
0
1
1,2
9
9
1,2
9
9
1,2
8
5
1,2
8
3
1,2
8
1
1,2
6
7
1,2
6
5
1.2
6
3
28
Ne
t
Cu
s
t
o
m
e
r
Be
n
e
f
i
t
(li
n
e
22
+
lin
e
25
)
li
n
e
36
+
lin
e
24
38
7
38
5
38
3
36
9
36
7
36
7
35
3
351
34
9
33
5
33
3
33
1
De
f
e
r
r
a
l
Ba
l
a
n
c
e
-
ID
Sh
a
r
e
29
Be
g
i
n
n
i
n
g
De
f
e
r
r
a
l
Ba
l
a
n
c
e
lin
e
33
of
pre
v
i
o
u
s
mo
n
t
h
1,6
3
8
2,9
5
9
4.2
7
9
5.5
9
8
6.9
0
5
8.
2
1
1
9.3
8
0
10
,
5
3
7
11
,
6
9
3
12
,
8
4
8
13
.
9
9
0
15
,
1
3
0
30
Mo
n
t
h
l
y
D
e
f
e
r
r
a
l
lin
e
2
4
1,3
1
9
1.3
1
7
1,3
1
5
1,
3
0
1
1.2
9
9
1,2
9
9
1,2
8
5
1,2
8
3
1,2
8
1
1,2
6
7
1,2
6
5
1,2
6
3
31
De
f
e
r
r
a
l
Co
l
l
e
c
t
i
o
n
Fo
o
t
n
o
t
e
3
-
-
-
-
(1
3
7
)
(1
3
7
)
(1
3
7
)
(1
3
7
)
(1
3
7
)
(1
3
7
)
(1
3
7
)
32
Ca
r
r
y
i
n
g
Ch
a
r
g
e
(in
29
+
.5
'
(In
30
+
In
31
)
)
'
In
36
2
3
4
5
6
7
8
9
10
11
12
13
33
E
n
d
i
n
g
D
e
f
e
r
r
a
l
B
a
l
a
n
c
e
su
m
o
l
l
i
n
e
s
2
9
-
3
2
2,9
5
9
4.2
7
9
5,5
9
8
6,9
0
5
8,2
1
1
9,
3
8
0
10
,
5
3
7
11
,
6
9
3
12
,
8
4
8
13
.
9
9
0
15
,
1
3
0
16
,
2
7
0
34
Fe
d
e
r
a
l
l
S
t
a
t
e
Co
m
b
i
n
e
d
Ta
x
Ra
t
e
Ex
h
i
b
i
t
45
.
lin
e
5
35
Ne
t
to
Gr
o
s
s
Bu
m
p
up
Fa
c
t
o
r
=
(1
/
(
1
-
t
a
x
ra
t
e
)
)
Ex
h
i
b
i
t
45
,
lin
e
6
36
De
f
e
r
r
e
d
Ba
l
a
n
c
e
Ca
r
r
y
i
n
g
Ch
a
r
g
e
Ex
h
i
b
i
t
43
,
pa
g
e
2
lin
e
36
37
Pre
t
a
x
Re
t
u
r
n
Ex
h
i
b
i
t
45
,
1in
e
4
38
Pro
p
e
r
t
y
Ta
x
Ra
t
e
Ex
h
i
b
i
t
45
,
lin
e
14
39
Id
a
h
o
SG
Fa
c
t
o
r
Ex
h
i
b
i
t
45
,
lin
e
15
40
Id
a
h
o
GP
S
Fa
c
t
o
r
Ex
h
i
b
i
t
45
.
lin
e
16
Fo
o
t
n
o
t
e
s
:
1)
Pr
e
-
t
a
x
Re
t
u
r
n
,
lin
e
6,
is
ca
l
c
u
l
a
t
e
d
as
th
e
ra
t
e
of
re
t
u
m
(li
n
e
5)
mu
l
t
i
p
l
i
e
d
by
th
e
en
d
i
n
g
ne
t
ra
t
e
ba
s
e
of
th
e
pri
o
r
mo
n
t
h
(li
n
e
4)
div
i
d
e
d
by
12
2)
In
c
l
u
d
e
s
Wh
o
l
e
s
a
l
e
Wh
e
e
l
i
n
g
Re
v
e
n
u
e
off
s
e
t
fo
r
tra
n
s
m
i
s
s
i
o
n
as
s
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t
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d
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t
alr
e
a
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in
ba
s
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ra
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s
Q.
N
ui
3)
Fo
r
ill
u
s
t
r
a
t
i
v
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pu
r
p
o
s
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s
,
co
l
l
e
c
t
i
o
n
of
De
c
e
m
b
e
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s
ba
l
a
n
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e
is
as
s
u
m
e
d
to
be
co
l
l
e
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t
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d
be
g
i
n
n
i
n
g
th
e
fo
l
l
o
w
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n
g
Ju
n
e
1
O
O
O
Pa
c
i
f
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C
o
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p
Id
a
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o
Co
m
b
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e
d
Pro
j
e
c
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s
-
Ex
a
m
p
l
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Mo
n
t
h
l
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RT
M
De
f
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r
r
a
l
Ca
l
c
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l
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t
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n
Re
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Re
q
u
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t
S-T
h
o
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s
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d
s
20
2
2
20
2
2
20
2
2
20
2
2
20
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2
20
2
2
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2
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Lin
e
No
.
Re
f
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r
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n
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e
Ja
n
u
a
r
y
Fe
b
r
u
a
r
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Ma
r
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h
Ap
r
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l
Ma
y
Ju
n
e
Ju
l
y
Au
g
u
s
t
Se
p
t
e
m
b
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r
Oc
t
o
b
e
r
No
v
e
m
b
e
r
De
c
e
m
b
e
r
To
t
a
l
Co
m
p
a
n
y
Pla
n
t
Re
v
e
n
u
e
Re
q
u
i
r
e
m
e
n
t
1
Ca
p
i
t
a
l
In
v
e
s
t
m
e
n
t
2,0
7
3
,
3
6
3
2,0
7
3
,
3
6
3
2,0
7
3
,
3
6
3
2,0
7
3
,
3
6
3
2,0
7
3
,
3
6
3
2,
0
7
3
,
3
6
3
2,
0
7
3
,
5
9
5
2,0
7
3
,
5
9
5
2,0
7
3
,
5
9
5
2,0
7
3
,
5
9
5
2,0
7
3
,
5
9
5
2,0
7
3
,
5
9
5
2
De
p
r
e
c
i
a
t
i
o
n
Re
s
e
r
v
e
(7
4
,
3
9
4
)
(7
9
,
3
6
1
)
(8
4
,
3
2
9
)
(8
9
,
2
9
6
)
(9
4
,
2
6
3
)
(9
9
,
2
3
0
)
(1
0
4
,
1
9
8
)
(1
0
9
,
1
6
6
)
(1
1
4
,
1
3
4
)
(1
1
9
,
1
0
2
)
(1
2
4
,
0
7
0
)
(1
2
9
,
0
3
8
)
3
Ac
c
u
m
u
l
a
t
e
d
D
I
T
B
a
l
a
n
c
e
(1
6
8
,
0
8
6
)
(1
6
8
,
0
8
6
)
(1
8
3
,
0
3
9
)
(1
8
3
,
0
3
9
)
(1
8
3
,
0
3
9
)
(1
9
7
,
9
9
1
)
(1
9
7
,
9
9
1
)
(1
9
7
,
9
9
1
)
(2
1
2
,
9
4
4
)
(2
1
2
,
9
4
4
)
(2
1
2
,
9
4
4
)
(2
2
7
,
8
9
6
)
4
Ne
t
R
a
t
e
B
a
s
e
su
m
o
f
l
i
n
e
s
t
-
3
1,8
3
0
,
8
8
3
1,8
2
5
,
9
1
5
1,8
0
5
,
9
9
6
1,8
0
1
,
0
2
8
1,7
9
6
,
0
6
1
1,7
7
6
,
1
4
1
1,7
7
1
,
4
0
5
1,
7
6
6
,
4
3
8
1,7
4
6
,
5
1
7
1,7
4
1
,
5
4
9
1,7
3
6
,
5
8
1
1,7
1
6
.
6
6
1
5
Pre
-
T
a
x
Ra
t
e
of
Re
t
u
r
n
lin
e
37
9.2
3
4
%
9.2
3
4
%
9.2
3
4
%
9
23
4
%
9.2
3
4
%
9.
2
3
4
%
9.2
3
4
%
9.2
3
4
%
9.2
3
4
%
9.2
3
4
%
9.2
3
4
%
9.2
3
4
%
6P
r
e
-
T
a
x
R
e
t
u
r
n
o
n
R
a
t
e
B
a
s
e
Fo
o
t
n
o
t
e
l
14
,
1
2
7
14
,
0
8
9
14
,
0
5
0
13
,
8
9
7
13
,
8
5
9
13
,
8
2
1
13
,
6
6
7
13
,
6
3
1
13
,
5
9
3
13
,
4
3
9
13
,
4
0
1
13
,
3
6
3
7
Wh
o
l
e
s
n
i
e
Wh
e
e
l
i
n
g
Re
v
e
n
u
e
Fo
o
t
n
o
t
e
2
(8
9
5
)
(8
9
4
)
(8
9
3
)
(8
8
9
)
(8
8
8
)
(8
8
7
)
(8
8
3
)
(8
8
2
)
(8
8
1
)
(8
7
7
)
(8
7
6
)
(8
7
5
)
8
Op
e
r
a
t
i
o
n
&
Ma
l
n
t
e
n
a
n
c
e
1,9
4
6
1,
9
4
6
1,9
4
6
1,9
4
6
1,9
4
6
1,9
4
6
1,9
4
6
1,9
4
6
1,9
4
6
1,9
4
6
1,9
4
6
1,
9
4
6
9
De
p
r
e
c
i
a
t
i
o
n
4,9
6
7
4,9
6
7
4,9
6
7
4,9
6
7
4,9
6
7
4,9
6
7
4,9
6
8
4,9
6
8
4,9
6
8
4,9
6
8
4,9
6
8
4,9
6
8
10
Pro
p
e
r
t
y
Ta
x
e
s
Pri
o
r
De
c
e
m
b
e
r
(li
n
e
1
+
lin
e
2)
x
iln
e
38
1,2
9
4
1,2
9
4
1,2
9
4
1,2
9
4
1,2
9
4
1,2
9
4
1,2
9
4
1,2
9
4
1,2
9
4
1,2
9
4
1,2
9
4
1,
2
9
4
11
Wn
d
Ta
x
12
T
o
t
a
l
P
l
a
n
t
R
e
v
e
n
u
e
R
e
q
u
i
r
e
m
e
n
t
su
m
o
f
l
i
n
e
s
7
1
1
21
,
4
3
9
21
,
4
0
2
21
,
3
6
5
21
,
2
1
5
21
,
1
7
8
21
,
1
4
1
20
,
9
9
2
20
,
9
5
7
20
,
9
2
0
20
,
7
7
0
20
,
7
3
3
20
,
6
9
6
Ne
t
Po
w
e
r
Co
s
t
13
N
P
C
i
n
c
r
e
m
e
n
t
a
l
S
a
v
i
n
g
s
Se
e
E
x
h
i
b
i
t
4
5
(6
.
4
5
3
)
(6
.
4
5
3
)
(6
.
4
5
3
)
(6
,
4
5
3
)
(6
.
4
5
3
)
(6
,
4
5
3
)
(6
,
4
5
3
)
(6
,
4
5
3
)
(6
,
4
5
3
)
(6
,
4
5
3
)
(6
.
4
5
3
)
(6
,
4
5
3
)
PT
C
Be
n
e
f
i
t
14
PT
C
Be
n
e
f
t
(7
.
3
3
6
)
(7
,
3
3
6
)
(7
,
3
3
6
)
(7
,
3
3
6
)
(7
.
3
3
6
)
(7
.
3
3
6
)
(7
,
3
3
6
)
(7
,
3
3
6
)
(7
,
3
3
6
)
(7
,
3
3
6
)
(7
,
3
3
6
)
(7
,
3
3
6
)
15
PT
C
Be
n
e
f
i
t
in
Ba
s
e
Ra
t
e
s
16
N
e
t
P
T
C
su
m
o
l
l
i
n
e
s
1
4
a
n
d
1
5
(7
,
3
3
6
)
(7
,
3
3
6
)
(7
.
3
3
6
)
(7
.
3
3
6
)
(7
,
3
3
6
)
(7
,
3
3
6
)
(7
.
3
3
6
)
(7
,
3
3
6
)
(7
,
3
3
6
)
(7
,
3
3
6
)
(7
,
3
3
6
)
(7
,
3
3
6
)
17
G
r
o
s
s
-
u
p
f
o
r
t
a
x
e
s
lin
e
1
6
°
(
l
i
n
e
3
5
-
1
)
(2
,
3
9
2
)
(2
,
3
9
2
)
(2
,
3
9
2
)
(2
,
3
9
2
)
(2
,
3
9
2
)
(2
,
3
9
2
)
(2
,
3
9
2
)
(2
,
3
9
2
)
(2
,
3
9
2
)
(2
,
3
9
2
)
(2
,
3
9
2
)
(2
,
3
9
2
)
18
PT
C
Re
v
e
n
u
e
Re
q
u
i
r
e
m
e
n
t
su
m
of
lin
e
16
an
d
17
(9
,
7
2
8
)
(9
,
7
2
B
)
(9
,
7
2
8
)
(9
,
7
2
8
)
(9
,
7
2
8
)
(9
,
7
2
8
)
(9
,
7
2
8
)
(9
,
7
2
8
)
(9
,
7
2
8
)
(9
,
7
2
8
)
(9
,
7
2
8
)
(9
.
7
2
8
)
19
R
e
v
.
R
e
q
u
i
r
e
m
e
n
t
su
m
o
l
l
i
n
e
s
1
2
,
1
3
a
n
d
1
8
5,2
5
8
5,2
2
1
5,
1
8
4
5,0
3
5
4,9
9
8
4,9
6
0
4,8
1
2
4,7
7
6
4,7
3
9
4,
5
9
0
4,5
5
3
4,5
1
5
Ad
j
u
s
t
m
e
n
t
fo
r
EC
A
M
Pa
s
s
-
t
h
r
o
u
g
h
20
PT
C
Re
v
e
n
u
e
Re
q
u
i
r
e
m
e
n
t
lin
e
18
(9
,
7
2
8
)
(9
.
7
2
8
)
(9
,
7
2
8
)
(9
,
7
2
8
)
(9
,
7
2
8
)
(9
,
7
2
8
)
(9
,
7
2
8
)
(9
,
7
2
8
)
(9
,
7
2
8
)
(9
,
7
2
8
)
(9
,
7
2
8
)
(9
,
7
2
8
)
21
P
e
r
c
e
n
t
a
g
e
i
n
c
l
u
d
e
d
i
n
E
C
A
M
(
1
0
0
%
)
ID
E
C
A
M
S
h
a
r
i
n
g
%
10
0
%
10
0
%
10
0
%
10
0
%
10
0
%
10
0
%
10
0
%
10
0
%
10
0
%
10
0
%
10
0
%
10
0
%
22
N
e
t
P
T
C
A
f
t
e
r
P
a
s
s
-
t
h
r
o
u
g
h
lin
e
2
0
'
1
i
n
e
2
1
(9
,
7
2
8
)
(9
,
7
2
8
)
(9
,
7
2
8
)
(9
,
7
2
8
)
(9
,
7
2
8
)
(9
,
7
2
8
)
(9
.
7
2
8
)
(9
,
7
2
8
)
(9
,
7
2
8
)
(9
,
7
2
8
)
(9
,
7
2
8
)
(9
,
7
2
8
)
23
N
P
C
i
n
c
r
e
m
e
n
t
a
1
S
a
v
i
n
g
s
lin
e
1
3
(6
,
4
5
3
)
(6
,
4
5
3
)
(6
,
4
5
3
)
(6
,
4
5
3
)
(6
.
4
5
3
)
(6
,
4
5
3
)
(6
,
4
5
3
)
(6
4
5
3
)
(6
,
4
5
3
)
(6
,
4
5
3
)
(6
,
4
5
3
)
(6
.
4
5
3
)
24
P
e
r
c
e
n
t
a
g
e
l
n
c
l
u
d
e
d
i
n
E
C
A
M
(
9
0
%
)
ID
E
C
A
M
S
h
a
r
i
n
g
%
90
%
90
%
90
%
90
%
90
%
90
%
90
%
90
%
90
%
90
%
90
%
90
%
25
E
C
A
M
P
a
s
s
-
t
h
r
o
u
g
h
lin
e
2
3
'
l
i
n
e
2
4
(5
,
8
0
8
)
(5
,
8
0
8
)
(5
,
8
0
8
)
(5
,
8
0
8
)
(5
.
8
0
8
)
(5
.
8
0
8
)
(5
,
8
0
8
)
(5
,
8
0
8
)
(5
,
8
0
8
)
(5
,
8
0
8
)
(5
.
8
0
8
)
(5
,
8
0
8
)
26
Re
v
.
Re
q
t
aft
e
r
EC
A
M
Pa
s
s
-
t
h
r
o
u
g
h
lin
e
19
-
lin
e
22
-
lin
e
25
20
,
7
9
4
20
,
7
5
6
20
,
7
1
9
20
,
5
7
0
20
,
5
3
3
20
.
4
9
6
20
.
3
4
7
20
,
3
1
1
20
,
2
7
4
20
,
1
2
5
20
,
0
8
8
20
,
0
5
1
Id
a
h
o
All
o
c
a
t
e
d
27
To
t
a
l
De
f
e
r
r
a
l
-ID
Sh
a
r
e
(Ln
26
-
In
10)
'In
39
+
In
10
*
In
40
1,2
4
8
1,2
4
5
1,2
4
3
1.2
3
4
1,
2
3
2
1,2
3
0
1,2
2
1
1,2
1
9
1,2
1
6
1,2
0
7
1,
2
0
5
1,2
0
3
28
Ne
t
Cu
s
t
o
m
e
r
Be
n
e
f
i
t
(li
n
e
22
+
lin
e
25
)
'
lin
e
36
+
lin
e
24
31
3
311
30
9
30
0
29
8
29
6
28
7
28
4
28
2
27
3
27
1
26
9
De
f
e
r
r
a
l
Ba
l
a
n
c
e
-
ID
Sh
a
r
e
29
B
e
g
i
n
n
i
n
g
D
e
f
e
r
r
a
l
B
a
l
a
n
c
e
lin
e
3
3
o
f
p
r
e
v
i
o
u
s
m
o
n
t
h
16
,
2
7
0
17
,
3
9
5
18
,
5
1
9
19
,
6
4
1
20
,
7
5
6
21
8
6
9
21
,
7
6
1
21
,
6
4
4
21
,
5
2
5
21
,
4
0
3
21
,
2
7
3
21
,
1
4
0
30
Mo
n
t
h
l
y
De
f
e
r
r
a
l
lin
e
24
1.2
4
8
1.
2
4
5
1,2
4
3
1.2
3
4
1,
2
3
2
1
23
0
1.2
2
1
1.2
1
9
1.2
1
6
1,2
0
7
1,2
0
5
1,2
0
3
31
De
f
e
r
r
a
l
Co
l
l
e
c
t
i
o
n
Fo
o
t
n
o
t
e
3
(1
3
7
)
(1
3
7
)
(1
3
7
)
(1
3
7
)
(1
3
7
)
(1
35
6
)
(1
,
3
5
6
)
(1
.
3
5
6
)
(1
,
3
5
6
)
(1
,
3
5
6
)
(1
,
3
5
6
)
(1
,
3
5
6
)
32
C
a
r
r
y
i
n
g
C
h
a
r
g
e
(In
2
9
+
.
5
°
(
I
n
3
0
+
l
n
3
1
)
)
'
I
n
3
6
14
15
16
17
18
18
18
18
18
18
18
18
33
En
d
i
n
g
De
f
e
r
r
a
l
Ba
l
a
n
c
e
su
m
of
lin
e
s
29
-
3
2
17
,
3
9
5
18
,
5
1
9
19
,
6
4
1
20
,
7
5
6
21
,
8
6
9
21
761
21
,
6
4
4
21
.
5
2
5
21
.
4
0
3
21
,
2
7
3
21
.
1
4
0
21
,
0
0
5
34
Fe
d
e
r
a
l
l
S
t
a
t
e
Co
m
b
i
n
e
d
Ta
x
Ra
t
e
Ex
h
i
b
i
t
45
,
lin
e
5
35
Ne
t
to
Gro
s
s
Bu
m
p
up
Fa
c
t
o
r
=
(1
/
(
1
-
t
a
x
ra
t
e
)
)
Ex
h
i
b
i
t
45
,
lin
e
6
C)
36
De
l
e
r
r
e
d
Ba
l
a
n
c
e
Ca
r
r
y
i
n
g
Ch
a
r
g
e
Ex
h
i
b
i
t
43
,
pa
g
e
2
lin
e
36
37
Pre
t
a
x
Re
l
u
m
Ex
h
i
b
i
t
45
.
lin
e
4
38
Pro
p
e
r
t
y
Ta
x
Ra
t
e
Ex
h
i
b
i
t
45
,
lin
e
14
39
Id
a
h
o
SG
Fa
c
t
o
r
Ex
h
i
b
i
t
45
.
lin
e
15
-
40
Id
a
h
o
GP
S
Fa
c
t
o
r
Ex
h
i
b
i
t
45
,
lin
e
16
Fo
o
t
n
o
t
e
s
:
1)
Pr
e
-
t
a
x
Re
t
u
r
n
,
lin
e
6,
is
ca
l
c
u
l
a
t
e
d
as
th
e
ra
t
e
of
re
t
u
r
n
(li
n
e
5)
mu
l
t
i
p
l
i
e
d
by
th
e
en
d
i
n
g
ne
t
ra
t
e
ba
s
e
of
th
e
pri
o
r
mo
n
t
h
(li
n
e
4)
div
i
d
e
d
by
12
2)
In
c
l
u
d
e
s
Wh
o
l
e
s
a
l
e
Wh
e
e
l
i
n
g
Re
v
e
n
u
e
off
s
e
t
fo
r
tr
a
n
s
m
i
s
s
i
o
n
as
s
e
t
cre
d
i
t
alr
e
a
d
y
in
ba
s
e
ra
t
e
s
Q.
N
ci
,
3)
Fo
r
ill
u
s
t
r
a
t
i
v
e
pu
r
p
o
s
e
s
,
co
l
l
e
c
t
i
o
n
of
De
c
e
m
b
e
r
s
ba
l
a
n
c
e
is
as
s
u
m
e
d
to
be
co
l
l
e
c
t
e
d
be
g
i
n
n
i
n
g
th
e
fo
l
l
o
w
i
n
g
Ju
n
e
1
O
O
O
Pa
c
i
f
i
C
o
r
p
Id
a
h
o
Co
m
b
i
n
e
d
Pro
j
e
c
t
s
-
Ex
a
m
p
l
e
Mo
n
t
h
l
y
RT
M
De
f
e
r
r
a
l
Ca
l
c
u
l
a
t
i
o
n
Re
v
e
n
u
e
Re
q
u
i
r
e
m
e
n
t
$-
T
h
o
u
s
a
n
d
s
20
2
3
20
2
3
20
2
3
20
2
3
20
2
3
20
2
3
20
2
3
20
2
3
20
2
3
20
2
3
20
2
3
20
2
3
Lin
e
No
.
Re
f
e
r
e
n
c
e
Ja
n
u
a
r
y
Fe
b
r
u
a
r
y
Ma
r
c
h
Ap
r
i
l
Ma
y
Ju
n
e
Ju
l
y
Au
g
u
s
t
Se
p
t
e
m
b
e
r
Oc
t
o
b
e
r
No
v
e
m
b
e
r
De
c
e
m
b
e
r
To
t
a
l
Co
m
p
a
n
y
Pla
n
t
Re
v
e
n
u
e
Re
q
u
i
r
e
m
e
n
t
1
Ca
p
i
t
a
l
In
v
e
s
t
m
e
n
t
2,0
7
3
,
5
9
5
2,0
7
3
,
5
9
5
2,0
7
3
,
5
9
5
2,0
7
3
,
5
9
5
2,0
7
3
,
5
9
5
2,
0
7
3
,
5
9
5
2,0
7
8
,
3
2
3
2,0
7
8
,
3
2
3
2,0
7
6
,
3
2
3
2,0
7
8
,
3
2
3
2,0
7
8
,
3
2
3
2.0
7
8
,
3
2
3
2
De
p
r
e
c
i
a
t
i
o
n
Re
s
e
r
v
e
(1
3
4
,
0
0
6
)
(1
3
8
,
9
7
3
)
(1
4
3
,
9
4
1
)
(1
4
8
,
9
0
9
)
(1
5
3
,
8
7
7
)
(1
5
8
,
8
4
5
)
(1
6
3
,
8
2
8
)
(1
6
8
,
8
1
0
)
(1
7
3
,
7
9
3
)
(1
7
8
,
7
7
5
)
(1
8
3
,
7
5
8
)
(1
8
8
,
7
4
0
)
3
Ac
c
u
m
u
l
a
t
e
d
DI
T
Ba
l
a
n
c
e
(2
2
7
,
8
9
6
)
(2
2
7
,
8
9
6
)
(2
3
6
,
6
6
3
)
(2
3
6
,
6
6
3
)
(2
3
6
,
6
6
3
)
(2
4
5
,
4
2
9
)
(2
4
5
,
4
2
9
)
(2
4
5
,
4
2
9
)
(2
5
4
,
1
9
5
)
(2
5
4
,
1
9
5
)
(2
5
4
,
1
9
5
)
(2
6
2
,
9
6
2
)
4
Ne
t
R
a
t
e
B
a
s
e
su
m
o
f
l
i
n
e
s
t
-
3
1,7
1
1
,
6
9
3
1,7
0
6
,
7
2
5
1,6
9
2
,
9
9
1
1,6
8
8
,
0
2
3
1,6
8
3
,
0
5
5
1,6
6
9
,
3
2
1
1,
6
6
9
,
0
6
7
1,
6
6
4
,
0
8
4
1,6
5
0
,
3
3
5
1,6
4
5
,
3
5
3
1,6
4
0
,
3
7
0
1,6
2
6
,
6
2
2
5
Pre
-
T
a
x
Ra
t
e
of
Re
t
u
r
n
lin
e
37
9.2
3
4
%
9.2
3
4
%
9.2
3
4
%
9.2
3
4
%
9.2
3
4
%
9.
2
3
4
%
9.2
3
4
%
9.2
3
4
%
9.
2
3
4
%
9.2
3
4
%
9.2
3
4
%
9.2
3
4
%
6P
r
e
-
T
a
x
R
e
t
u
m
o
n
R
a
t
e
B
a
s
e
Fo
o
t
n
o
t
e
1
13
,
2
1
0
13
,
1
7
1
13
,
1
3
3
13
,
0
2
7
12
,
9
8
9
12
,
9
5
1
12
,
8
4
5
12
,
8
4
3
12
,
8
0
5
12
,
6
9
9
12
,
6
6
1
12
,
6
2
3
7
Wh
o
l
e
s
a
l
e
Wh
e
e
l
i
n
g
Re
v
e
n
u
e
Fo
o
t
n
o
t
e
2
(8
7
0
)
(8
6
9
)
(8
6
8
)
(8
6
4
)
(8
6
3
)
(8
6
2
)
(8
5
9
)
(8
5
8
)
(8
5
7
)
(8
5
3
)
(8
5
2
)
(8
5
1
)
8
Op
e
r
a
t
i
o
n
&
Ma
i
n
t
e
n
a
n
c
e
1,9
2
4
1,
9
2
4
1,9
2
4
1,9
2
4
1,
9
2
4
1,9
2
4
1,9
2
4
1,9
2
4
1,9
2
4
1,9
2
4
1,9
2
4
1,
9
2
4
9
De
p
r
e
c
i
a
t
i
o
n
4,9
6
8
4,9
6
8
4,
9
6
8
4,9
6
8
4,9
6
8
4,9
6
8
4,9
8
2
4,9
8
2
4,9
8
2
4,
9
8
2
4
98
2
4,9
8
2
10
Pr
o
p
e
r
t
y
Ta
x
e
s
Pr
i
o
r
De
c
e
m
b
e
r
(lin
e
1
+
lin
e
2)
x
lin
e
38
1,2
5
6
1,
2
5
6
1,2
5
6
1,2
5
6
1,
2
5
6
1,2
5
6
1,2
5
6
1,2
5
6
1,2
5
6
1,2
5
6
1,2
5
6
1,
2
5
6
11
VV
n
d
T
a
x
51
51
51
51
51
51
51
51
51
51
51
51
12
To
t
a
l
Pla
n
t
Re
v
e
n
u
e
Re
q
u
i
r
e
m
e
n
t
su
m
of
lin
e
s
7-1
1
20
,
5
3
9
20
.
5
0
1
20
.
4
6
4
20
.
3
6
2
20
,
3
2
5
20
,
2
8
8
20
,
2
0
0
20
,
1
9
9
20
,
1
6
2
20
,
0
6
0
20
,
0
2
3
19
,
9
8
5
Ne
t
Po
w
e
r
Co
s
t
13
NP
C
i
n
c
r
e
m
e
n
t
a
l
S
a
v
i
n
g
s
Se
e
E
x
h
i
b
l
t
4
5
(6
,
6
1
9
)
(6
,
6
1
9
)
(6
,
6
1
9
)
(6
,
6
1
9
)
(6
,
6
1
9
)
(6
,
6
1
9
)
(6
,
6
1
9
)
(6
,
6
1
9
)
(6
,
6
1
9
)
(6
,
6
1
9
)
(6
,
6
1
9
)
(6
,
6
1
9
)
PT
C
Be
n
e
f
i
t
14
P
T
C
B
e
n
e
f
t
(7
,
6
1
8
)
(7
,
6
1
8
)
(7
6
1
8
)
(7
,
6
1
8
)
(7
,
6
1
8
)
(7
,
6
1
8
)
(7
,
6
1
8
)
(7
,
6
1
8
)
(7
,
6
1
8
)
(7
,
6
1
8
)
(7
,
6
1
8
)
(7
,
6
1
8
)
15
PT
C
Be
n
e
f
i
t
in
Ba
s
e
Ra
t
e
s
16
N
e
t
P
T
C
su
m
o
l
l
i
n
e
s
1
4
a
n
d
1
5
(7
,
6
1
8
)
(7
,
6
1
8
)
(7
6
1
8
)
(7
.
6
1
8
)
(7
,
6
1
8
)
(7
,
6
1
8
)
(7
,
6
1
8
)
(7
,
6
1
8
)
(7
,
6
1
8
)
(7
,
6
1
8
)
(7
,
6
1
8
)
(7
,
6
1
8
)
17
G
r
o
s
s
-
u
p
f
o
r
t
a
x
e
s
lin
e
1
6
°
(
l
i
n
e
3
5
-
1
)
(2
,
4
8
4
)
(2
.
4
8
4
)
(2
.
4
8
4
)
(2
,
4
8
4
)
(2
,
4
8
4
)
(2
,
4
8
4
)
(2
,
4
8
4
)
(2
,
4
8
4
)
(2
,
4
8
4
)
(2
,
4
8
4
)
(2
,
4
8
4
)
(2
,
4
8
4
)
1B
P
T
C
R
e
v
e
n
u
e
R
e
q
u
i
r
e
m
e
n
t
su
m
o
l
l
i
n
e
1
6
a
n
d
1
7
(1
0
.
1
0
2
)
(1
0
,
1
0
2
)
(1
0
,
1
0
2
)
(1
0
.
1
0
2
)
(1
0
,
1
0
2
)
(1
0
,
1
0
2
)
(1
0
,
1
0
2
)
(1
0
,
1
0
2
)
(1
0
,
1
0
2
)
(1
0
,
1
0
2
)
(1
0
,
1
0
2
)
(1
0
,
1
0
2
)
19
R
e
v
.
R
e
q
u
i
r
e
m
e
n
t
su
m
o
f
l
i
n
e
s
1
2
,
1
3
a
n
d
1
8
3,8
1
8
3,
7
8
1
3,7
4
4
3,6
4
1
3.6
0
4
3,5
6
7
3,4
8
0
3,4
7
9
3,4
4
1
3,3
3
9
3,3
0
2
3,2
6
5
Ad
j
u
s
t
m
e
n
t
fo
r
EC
A
M
Pa
s
s
-
t
h
r
o
u
g
h
20
P
T
C
R
e
v
e
n
u
e
R
e
q
u
i
r
e
m
e
n
t
lin
e
1
8
(1
0
1
0
2
)
(1
0
,
1
0
2
)
(1
0
.
1
0
2
)
(1
0
,
1
0
2
)
(1
0
.
1
0
2
)
(1
0
,
1
0
2
)
(1
0
,
1
0
2
)
(1
0
,
1
0
2
)
(1
0
,
1
0
2
)
(1
0
,
1
0
2
)
(1
0
,
1
0
2
)
(1
0
,
1
0
2
)
21
P
e
r
c
e
n
t
a
g
e
i
n
c
l
u
d
e
d
i
n
E
C
A
M
(
1
0
0
%
)
ID
E
C
A
M
S
h
a
r
i
n
g
%
10
0
%
10
0
%
10
0
%
10
0
%
10
0
%
10
0
%
10
0
%
10
0
%
10
0
%
10
0
%
10
0
%
10
0
%
22
N
e
t
P
T
C
A
f
t
e
r
P
a
s
s
-
t
h
r
o
u
g
h
lin
e
2
0
I
l
n
e
2
1
(1
0
1
0
2
)
(1
0
,
1
0
2
)
(1
0
,
1
0
2
)
(1
0
,
1
0
2
)
(1
0
,
1
0
2
)
(1
0
,
1
0
2
)
(1
0
.
1
0
2
)
(1
0
,
1
0
2
)
(1
0
,
1
0
2
)
(1
0
,
1
0
2
)
(1
0
,
1
0
2
)
(1
0
,
1
0
2
)
23
N
P
C
1
n
c
r
e
m
e
n
t
a
l
S
a
v
i
n
g
s
lin
e
1
3
(6
6
1
9
)
(6
,
6
1
9
)
(6
.
6
1
9
)
(6
.
6
1
9
)
(6
,
6
1
9
)
(6
,
6
1
9
)
(6
,
6
1
9
)
(6
,
6
1
9
)
(6
,
6
1
9
)
(6
,
6
1
9
)
(6
,
6
1
9
)
(6
,
6
1
9
)
24
P
e
r
c
e
n
t
a
g
e
i
n
c
l
u
d
e
d
i
n
E
C
A
M
(
9
0
%
)
ID
E
C
A
M
S
h
a
r
i
n
g
%
90
%
90
%
90
%
90
%
90
%
90
%
90
%
90
%
90
%
90
%
90
%
90
%
25
E
C
A
M
P
a
s
s
-
t
h
r
o
u
g
h
lin
e
2
3
°
I
i
n
e
2
4
(5
,
9
5
7
)
(5
,
9
5
7
)
(5
,
9
5
7
)
(5
,
9
5
7
)
(5
,
9
5
7
)
(5
,
9
5
7
)
(5
,
9
5
7
)
(5
,
9
5
7
)
(5
,
9
5
7
)
(5
.
9
5
7
)
(5
,
9
5
7
)
(5
,
9
5
7
)
26
Re
v
.
Re
q
l
af
t
e
r
EC
A
M
Pa
s
s
-
t
h
r
o
u
g
h
lin
e
19
-
lin
e
22
-
lin
e
25
19
,
8
7
7
19
,
8
4
0
19
,
8
0
2
19
,
7
0
0
19
,
6
6
3
19
,
6
2
6
19
,
5
3
8
19
,
5
3
7
19
,
5
0
0
19
.
3
9
8
19
,
3
6
1
19
,
3
2
3
Id
a
h
o
All
o
c
a
t
e
d
27
To
t
a
l
De
f
e
r
r
a
l
-ID
Sh
a
r
e
(L
n
26
-
In
10)
*
In
39
+
In
10
*
In
40
1,1
9
3
1,1
9
0
1,1
8
8
1,1
8
2
1,
1
8
0
1.1
7
8
1,1
7
2
1,1
7
2
1,1
7
0
1,1
6
4
1,
1
6
2
1,1
5
9
28
No
t
Cu
s
t
o
m
e
r
Be
n
e
f
i
t
(li
n
e
22
+
lin
e
25
)
lin
e
36
+
lin
e
24
22
7
22
5
22
2
21
6
21
4
21
2
20
7
20
6
20
4
19
8
19
6
19
4
De
f
e
r
r
a
l
Ba
l
a
n
c
e
.
ID
Sh
a
r
e
29
B
e
g
i
n
n
i
n
g
D
e
f
e
r
r
a
l
B
a
l
a
n
c
e
lin
e
3
3
o
f
p
r
e
v
i
o
u
s
m
o
n
t
h
21
,
0
0
5
20
8
5
9
20
.
7
1
1
20
.
5
6
0
20
.
4
0
4
20
.
2
4
4
19
,
6
8
8
19
.
1
2
6
18
,
5
6
4
17
,
9
9
8
17
,
4
2
7
16
,
8
5
2
30
Mo
n
t
h
l
y
De
f
e
r
r
a
l
lin
e
24
1.1
9
3
1,1
9
0
1,1
8
8
1,1
8
2
1,1
8
0
1,1
7
8
1,1
7
2
1,1
7
2
1,1
7
0
1,1
6
4
1,1
6
2
1,1
5
9
31
De
f
e
n
a
l
Co
l
l
e
c
t
i
o
n
Fo
o
t
n
o
t
e
3
(1
.
3
5
6
)
(1
,
3
5
6
)
(1
.
3
5
6
)
(1
.
3
5
6
)
(1
.
3
5
6
)
(1
,
7
5
0
)
(1
,
7
5
0
)
(1
,
7
5
0
)
(1
,
7
5
0
)
(1
,
7
5
0
)
(1
,
7
5
0
)
(1
,
7
5
0
)
32
C
a
r
r
y
i
n
g
C
h
a
r
g
e
(In
2
9
+
.
5
(
I
n
3
0
+
1
n
3
1
)
)
'
I
n
3
6
17
17
17
17
17
17
16
16
15
15
14
14
33
En
d
i
n
g
De
f
e
r
r
a
l
Ba
l
a
n
c
e
su
m
of
lin
e
s
29
-
3
2
20
,
8
5
9
20
,
7
1
1
20
,
5
6
0
20
,
4
0
4
20
,
2
4
4
19
.
6
8
8
19
,
1
2
6
18
.
5
6
4
17
,
9
9
8
17
.
4
2
7
16
,
8
5
2
16
,
2
7
5
34
Fe
d
e
r
a
l
/
S
t
a
t
e
Co
m
b
i
n
e
d
Ta
x
Ra
t
e
Ex
h
i
b
i
t
45
,
lin
e
5
35
Ne
t
to
Gr
o
s
s
Bu
m
p
up
Fa
c
t
o
r
=
(1
/
(
1
-
t
a
x
ra
t
e
)
)
Ex
h
i
b
i
t
45
.
lin
e
6
36
De
f
e
r
r
e
d
Ba
l
a
n
c
e
Ca
r
r
y
i
n
g
Ch
a
r
g
e
Ex
h
i
b
i
t
43
,
pa
g
e
2
lin
e
36
(p
37
Pre
t
a
x
Re
t
u
r
n
Ex
h
i
b
i
t
45
,
lin
e
4
(O
38
Pro
p
e
r
t
y
Ta
x
Ra
t
e
Ex
h
i
b
i
t
45
,
lin
e
14
C-
,
o
39
Id
a
h
o
SG
Fa
c
t
o
r
Ex
h
i
b
i
t
45
,
lin
e
15
-
-
40
Id
a
h
o
GP
S
Fa
c
t
o
r
Ex
h
i
b
i
t
45
,
1]n
e
16
Fo
o
t
n
o
t
e
s
:
1)
Pr
e
-
t
a
x
Re
t
u
r
n
,
lin
e
6,
is
ca
l
c
u
l
a
t
e
d
as
th
e
ra
t
e
of
re
t
u
r
n
(li
n
e
5)
mu
l
t
i
p
l
i
e
d
by
th
e
en
d
i
n
g
ne
t
ra
t
e
ba
s
e
of
th
e
pr
i
o
r
mo
n
t
h
(li
n
e
4)
div
i
d
e
d
by
12
2)
In
c
l
u
d
e
s
Wh
o
l
e
s
a
l
e
Wh
e
e
l
i
n
g
Re
v
e
n
u
e
off
s
e
t
fo
r
tra
n
s
m
i
s
s
i
o
n
as
s
e
t
cr
e
d
i
t
alr
e
a
d
y
in
ba
s
e
ra
t
e
s
O.
9
f.n
,
3)
Fo
r
ill
u
s
t
r
a
t
i
v
e
pu
r
p
o
s
e
s
,
co
l
l
e
c
t
i
o
n
of
De
c
e
m
b
e
r
'
s
ba
l
a
n
c
e
is
as
s
u
m
e
d
to
be
co
l
l
e
c
t
e
d
be
g
i
n
n
i
n
g
th
e
fo
l
l
o
w
n
g
Ju
n
e
1
O
O
O
Pa
c
i
f
l
C
o
r
p
id
a
h
o
Co
m
b
i
n
e
d
Pro
j
e
c
t
s
-
Ex
a
m
p
l
e
Mo
n
t
h
l
y
RT
M
De
f
e
r
r
a
l
Ca
l
c
u
l
a
t
i
o
n
Re
v
e
n
u
e
Re
q
u
i
r
e
m
e
n
t
To
t
a
l
Pl
a
n
t
Re
v
e
n
u
e
Re
q
u
i
r
e
m
e
n
t
(L
i
n
e
s
1
-
12
,
37
)
:
Ex
h
i
b
i
t
44
sh
o
w
s
th
e
ca
l
c
u
l
a
t
i
o
n
of
th
e
RT
M
re
v
e
n
u
e
re
q
u
i
r
e
m
e
n
t
de
f
e
r
r
a
l
de
s
c
r
i
b
e
d
in
my
te
s
t
i
m
o
n
y
.
Th
e
ca
l
c
u
l
a
t
i
o
n
sta
r
t
s
wi
t
h
to
t
a
l
Co
m
p
a
n
y
am
o
u
n
t
s
on
lin
e
s
1
-
26
to
ca
l
c
u
l
a
t
e
th
e
Id
a
h
o
sp
e
c
i
f
i
c
am
o
u
n
t
s
on
lin
e
s
27
-
33
.
To
ca
l
c
u
l
a
t
e
th
e
re
t
u
r
n
on
ra
t
e
ba
s
e
as
s
o
c
i
a
t
e
d
wit
h
th
e
co
m
b
i
n
e
d
in
v
e
s
t
m
e
n
t
,
ne
t
ra
t
e
ba
s
e
is
ca
l
c
u
l
a
t
e
d
on
a
mo
n
t
h
l
y
ba
s
i
s
.
Th
e
ne
t
ra
t
e
ba
s
e
ba
l
a
n
c
e
on
lin
e
4
in
c
l
u
d
e
s
th
e
co
m
b
i
n
e
d
in
v
e
s
t
m
e
n
t
in
wi
n
d
an
d
tr
a
n
s
m
i
s
s
i
o
n
re
s
o
u
r
c
e
s
,
alo
n
g
wit
h
th
e
as
s
o
c
i
a
t
e
d
im
p
a
c
t
s
on
th
e
de
p
r
e
c
i
a
t
i
o
n
re
s
e
r
v
e
an
d
ac
c
u
m
u
l
a
t
e
d
DI
T
Ba
l
a
n
c
e
.
Th
e
mo
n
t
h
l
y
be
g
i
n
n
i
n
g
ne
t
ra
t
e
ba
s
e
(t
h
e
fin
a
l
am
o
u
n
t
fr
o
m
th
e
pr
i
o
r
mo
n
t
h
)
is
th
e
n
mu
l
t
i
p
l
i
e
d
by
th
e
pr
e
-
t
a
x
We
i
g
h
t
e
d
Av
e
r
a
g
e
Co
s
t
of
Ca
p
i
t
a
l
("
W
A
C
C
"
)
fr
o
m
th
e
la
s
t
id
a
h
o
ge
n
e
r
a
l
ra
t
e
ca
s
e
,
up
d
a
t
e
d
fo
r
th
e
ne
w
ta
x
la
w
,
on
li
n
e
5
to
de
t
e
r
m
i
n
e
th
e
Co
m
p
a
n
y
'
s
pr
e
-
t
a
x
re
t
u
r
n
on
ra
t
e
ba
s
e
on
lin
e
6.
Th
e
ex
a
m
p
l
e
us
e
s
th
e
pr
e
-
t
a
x
WA
C
C
fr
o
m
Ca
s
e
No
.
PA
C
-
E
-
1
5
-
0
9
.
Th
e
to
t
a
l
pl
a
n
t
re
v
e
n
u
e
re
q
u
i
r
e
m
e
n
t
is
ca
l
c
u
l
a
t
e
d
by
ta
k
i
n
g
th
e
re
t
u
r
n
on
ra
t
e
ba
s
e
sh
o
w
n
on
lin
e
6
an
d
ad
d
i
n
g
wh
o
l
e
s
a
l
e
wh
e
e
l
i
n
g
re
v
e
n
u
e
,
O&
M
ex
p
e
n
s
e
,
de
p
r
e
c
i
a
t
i
o
n
ex
p
e
n
s
e
,
pr
o
p
e
r
t
y
ta
x
e
s
an
d
wi
n
d
ta
x
on
lin
e
s
7
-1
1
t
o
de
t
e
r
m
i
n
e
th
e
to
t
a
l
pl
a
n
t
re
v
e
n
u
e
re
q
u
i
r
e
m
e
n
t
on
li
n
e
12
.
Wh
o
l
e
s
a
l
e
wh
e
e
l
i
n
g
re
v
e
n
u
e
on
li
n
e
7
re
f
l
e
c
t
s
th
e
3r
d
pa
r
t
y
wh
e
e
l
i
n
g
re
v
e
n
u
e
as
s
o
c
i
a
t
e
d
wi
t
h
th
e
ne
w
tr
a
n
s
m
i
s
s
i
o
n
in
v
e
s
t
m
e
n
t
.
Ne
t
Po
w
e
r
Co
s
t
s
(L
I
n
e
13
)
:
Th
e
to
t
a
l
co
m
p
a
n
y
in
c
r
e
m
e
n
t
a
l
NP
C
sa
v
i
n
g
s
as
s
o
c
i
a
t
e
d
wi
t
h
ne
w
wi
n
d
re
s
o
u
r
c
e
s
is
sh
o
w
n
on
lin
e
13
.
Th
e
in
c
r
e
m
e
n
t
a
l
NP
C
sa
v
i
n
g
s
as
s
o
c
i
a
t
e
d
wi
t
h
th
e
ne
w
win
d
pr
o
j
e
c
t
s
ar
e
mu
l
t
i
p
l
i
e
d
by
nin
e
t
y
pe
r
c
e
n
t
on
lin
e
24
to
de
t
e
r
m
i
n
e
th
e
am
o
u
n
t
of
th
e
NP
C
sa
v
i
n
g
s
th
a
t
wi
l
l
be
re
t
u
r
n
e
d
to
cu
s
t
o
m
e
r
s
th
r
o
u
g
h
th
e
sh
a
r
i
n
g
ba
n
d
of
th
e
EC
A
M
.
Th
e
RT
M
is
de
s
i
g
n
e
d
to
pr
o
v
i
d
e
th
e
re
m
a
i
n
i
n
g
te
n
pe
r
c
e
n
t
of
th
e
NP
C
sa
v
i
n
g
s
ba
c
k
to
cu
s
t
o
m
e
r
s
th
r
o
u
g
h
th
e
de
f
e
r
r
a
l
.
PT
C
Be
n
e
f
i
t
s
(U
n
e
s
14
-
1
8
,
34
,
35
)
:
Lin
e
s
14
-
1
8
sh
o
w
th
e
ca
l
c
u
l
a
t
i
o
n
of
th
e
PT
C
be
n
e
f
i
t
s
as
s
o
c
i
a
t
e
d
wit
h
th
e
ne
w
wi
n
d
re
s
o
u
r
c
e
s
.
Th
e
ac
t
u
a
l
PT
C
sa
l
e
s
ar
e
gr
o
s
s
e
d
-
u
p
fo
r
ta
x
e
s
us
i
n
g
th
e
ne
t
-
t
o
-
g
r
o
s
s
bu
m
p
-
u
p
fa
c
t
o
r
fr
o
m
th
e
Co
m
p
a
n
y
'
s
la
s
t
ge
n
e
r
a
l
ra
t
e
ca
s
e
(s
h
o
w
n
on
lin
e
35
-
up
d
a
t
e
d
fo
r
th
e
ne
w
ta
x
la
w
)
to
de
r
i
v
e
th
e
PT
C
re
v
e
n
u
e
re
q
u
i
r
e
m
e
n
t
on
lin
e
18
.
Th
e
ta
x
gr
o
s
s
-
u
p
is
ne
c
e
s
s
a
r
y
fo
r
cu
s
t
o
m
e
r
s
to
ge
t
th
e
fu
l
l
re
v
e
n
u
e
re
q
u
i
r
e
m
e
n
t
be
n
e
f
i
t
of
th
e
PT
C
s
an
d
is
ca
l
c
u
l
a
t
e
d
us
i
n
g
th
e
fe
d
e
r
a
l
an
d
st
a
t
e
co
m
b
i
n
e
d
ta
x
ra
t
e
sh
o
w
n
on
li
n
e
34
wh
i
c
h
wa
s
als
o
in
c
l
u
d
e
d
in
th
e
la
s
t
ge
n
e
r
a
l
ra
t
e
ca
s
e
.
On
e
hu
n
d
r
e
d
pe
r
c
e
n
t
of
Id
a
h
o
'
s
sh
a
r
e
of
th
e
PT
C
s
ar
e
re
t
u
r
n
e
d
to
cu
s
t
o
m
e
r
s
th
r
o
u
g
h
th
e
EC
A
M
wh
i
c
h
ca
n
be
se
e
n
on
li
n
e
22
.
De
f
e
r
r
a
l
Ba
l
a
n
c
e
(L
i
n
e
s
19
-
30
)
:
Th
e
Id
a
h
o
sh
a
r
e
of
th
e
ne
t
de
f
e
r
r
a
l
be
g
i
n
s
by
ca
l
c
u
l
a
t
i
n
g
th
e
to
t
a
l
co
m
b
i
n
e
d
pr
o
j
e
c
t
re
v
e
n
u
e
re
q
u
i
r
e
m
e
n
t
on
lin
e
19
,
wh
i
c
h
is
th
e
su
m
of
To
t
a
l
Pl
a
n
t
Re
v
e
n
u
e
Re
q
u
i
r
e
m
e
n
t
on
li
n
e
12
,
NP
C
in
c
r
e
m
e
n
t
a
l
Sa
v
i
n
g
s
on
lin
e
13
,
an
d
PT
C
Re
v
e
n
u
e
Re
q
u
i
r
e
m
e
n
t
on
li
n
e
18
.
Th
e
PT
C
EC
A
M
pa
s
s
-
t
h
r
o
u
g
h
on
lin
e
22
an
d
NP
C
EC
A
M
pa
s
s
-
t
h
r
o
u
g
h
on
li
n
e
25
is
su
b
t
r
a
c
t
e
d
to
pr
o
v
i
d
e
th
e
Re
v
e
n
u
e
Re
q
u
i
r
e
m
e
n
t
af
t
e
r
EC
A
M
Pa
s
s
-
t
h
r
o
u
g
h
on
lin
e
26
.
Th
e
Ne
t
Cu
s
t
o
m
e
r
Be
n
e
f
i
t
(li
n
e
28
)
is
th
e
su
m
of
th
e
EC
A
M
Pa
s
s
-
t
h
r
o
u
g
h
s
(l
i
n
e
22
an
d
lin
e
25
)
an
d
th
e
To
t
a
l
De
f
e
r
r
a
l
-
Id
a
h
o
Sh
a
r
e
(l
i
n
e
27
)
.
Th
e
ca
r
r
y
i
n
g
ch
a
r
g
e
,
sh
o
w
n
on
li
n
e
32
is
ca
l
c
u
l
a
t
e
d
us
i
n
g
th
e
Co
m
m
i
s
s
i
o
n
-
a
u
t
h
o
r
i
z
e
d
ra
t
e
on
lin
e
36
an
d
is
co
n
s
i
s
t
e
n
t
wi
t
h
th
e
ca
l
c
u
l
a
t
i
o
n
s
us
e
d
in
th
e
Co
m
p
a
n
y
'
s
ot
h
e
r
me
c
h
a
n
i
s
m
s
su
c
h
as
th
e
EC
A
M
.
As
de
s
c
r
i
b
e
d
ea
r
l
i
e
r
,
ea
c
h
mo
n
t
h
th
e
to
t
a
l
-
C
o
m
p
a
n
y
RT
M
re
v
e
n
u
e
re
q
u
i
r
e
m
e
n
t
wil
l
be
ca
l
c
u
l
a
t
e
d
as
ill
u
s
t
r
a
t
e
d
on
Ex
h
i
b
i
t
44
to
al
i
g
n
wi
t
h
th
e
re
s
o
u
r
c
e
s
in
c
l
u
d
e
d
in
th
e
EC
A
M
.
On
c
e
pe
r
ye
a
r
on
a
ca
l
e
n
d
a
r
-
y
e
a
r
ba
s
i
s
,
th
e
Co
m
p
a
n
y
wil
l
su
m
th
e
mo
n
t
h
l
y
RT
M
re
v
e
n
u
e
re
q
u
i
r
e
m
e
n
t
en
t
r
i
e
s
to
pr
e
p
a
r
e
th
e
an
n
u
a
l
RT
M
ap
p
l
i
c
a
t
i
o
n
fo
r
fi
l
i
n
g
wit
h
th
e
Co
m
m
i
s
s
i
o
n
on
Ap
r
i
l
1,
wit
h
an
in
t
e
r
i
m
ra
t
e
ef
f
e
c
t
i
v
e
da
t
e
th
a
t
co
r
r
e
s
p
o
n
d
s
wi
t
h
th
e
EC
A
M
ap
p
l
i
c
a
t
i
o
n
,
Ju
n
e
1.