J - Flow Through

Appendix J

PACIFIC BELL

Phases 2A and 2B

INCOME TAX FLOW-THROUGH ADJUSTMENT

YEAR 1997

($000)

---------- Recorded FCC BASIS ------------Deferred (i.e., Normalized) Income Tax Expense

Jurisdictional Adjustments

IEMR Adjustments

Total Intrastate E+F+G+H

Change in Deferred (i.e., Normalized) Income Tax Exp. Caused by Audit Adjustment

Deferred (i.e., Normalized) Income Tax Exp. Net of Audit Adjust.I+J

Increase (Decrease) to Net Operating Income by Removing Deferred (i.e., Normalized) Income Tax Exp.

Federal Income Tax

State Income Tax

Total A+B

Separations Factor

Intrastate C x D

Federal

State

Phase 2A

Phase 2B

A

B

C

D

E

F

G

H

I

J

K

L

M

1.

Pension

132,186

36,908

169,094

0.7774

131,455

(122,619)

(34,036)

(25,200)

(25,200)

(25,200)

2.

SFAS 106

(29,474)

(8,166)

(37,640)

0.7774

(29,262)

46,155

12,968

(22,423)

7,438

4,009

11,447

11,447

3.

FCC vs. CPUC Depreciation

2,447

2,447

0.7774

1,902

0

1,982

3,884

3,884

3,884

4.

Advanced Communications Network

17,910

4,962

22,872

0.7774

17,781

17,781

17,781

17,781

5.

Capitalized Software

(5,421)

(1,502)

(6,923)

0.7774

(5,382)

(5,382)

(5,382)

(5,382)

6.

State Income Tax Accrual

0

0.7774

0

0

0

0

7.

Vacation Pay Accrual

(22,179)

(6,145)

(28,324)

0.7774

(22,019)

17,964

4,977

922

922

922

8.

Team Award

(1,416)

(392)

(1,808)

0.7774

(1,406)

(3,133)

(868)

(5,407)

(5,407)

(5,407)

9.

Transfer Pricing CPUC vs. FCC

0

0.7774

0

4,393

1,217

5,610

5,610

5,610

10.

Restructuring Reserve

0

0.7774

0

36,751

10,443

(35,943)

11,251

11,251

11,251

11.

Monthly Accrual and Reversal

0

0.7774

0

(36,802)

(10,227)

(47,029)

(47,029)

(47,029)

12.

Contingent Liabilities

0

0.7774

0

(44,751)

(12,466)

(57,217)

52,819

(4,398)

(4,398)

13.

Merger Refund Accrual

(64,783)

(17,949)

(82,732)

0.7774

(64,317)

80,253

15,936

15,936

15,936

14.

Community Partnership

(15,931)

(4,414)

(20,345)

0.7774

(15,816)

16,295

479

479

479

15.

Prior Year True Up

13,073

1,760

14,833

0.7774

11,531

11,531

11,531

11,531

16.

Other Small Items

(22,438)

(5,971)

(28,409)

0.7774

(22,085)

(153)

(4,954)

396

(26,796)

30,943

4,147

4,147

17.

Total

1,527

1,538

3,065

2,383

(102,195)

(30,964)

38,578

(92,198)

87,771

(4,428)

(13,753)

9,325

Reference:

Note 1

Note 2

Note 3

Note 4

Note 5

Note 6

Note 7

References

Note 1:

Overland Exhibit Phase 2A: 402, Part 2, Attachment S9-1, p. 2.

Note 2:

Overland Exhibit Phase 2A: 404, Vol. 2, Attachment 9-6, p. 4.

Note 3:

Overland Exhibit Phase 2A: 404, Vol. 2, Attachment 9-6, p. 1.

Note 4:

Overland Exhibit Phase 2A: 404, Attachment 9-6, p. 2, less Attachment 9-4, p. 1. Column Total of (102,195) = 47,103 (Attachment 9-6, p. 2) - 149,298 (Exhibit 404, Attachment 9-4, p. 1).

Note 5:

Overland Exhibit Phase 2A: 404, Vol. 2, Attachment 9-4, p. 2.

Note 6:

Overland Exhibit Phase 2A: 404, Vol. 2, Attachment 9-6, p.1.

Note 7:

See supporting schedule in Appendix K.

Appendix J

PACIFIC BELL

Phases 2A and 2B

INCOME TAX FLOW-THROUGH CORRECTION

YEAR 1998

($000)

---------- Recorded FCC BASIS ------------Deferred (i.e., Normalized) Income Tax Expense

Jurisdictional Adjustments

IEMR Adjustments

Total Intrastate E+F+G+H

Change in Deferred (i.e., Normalized) Income Tax Exp. Caused by Audit Adjustment

Deferred (i.e., Normalized) Income Tax Exp. Net of Audit Adjust.I+J

Increase (Decrease) to Net Operating Income by Removing Deferred (i.e., Normalized) Income Tax Exp.

Federal Income Tax

State Income Tax

TotalA+B

Separations Factor

Intrastate C x D

Federal

State

Phase 2A

Phase 2B

A

B

C

D

E

F

G

H

I

J

K

L

M

1.

Pension

29,578

8,195

37,773

0.7713

29,134

(57,025)

(15,800)

(43,691)

(43,691)

(43,691)

2.

SFAS 106

7,198

1,994

9,192

0.7713

7,090

2,357

653

(162,985)

(152,885)

156,016

3,130

3,130

3.

CHCF-B

100,506

27,847

128,353

0.7713

98,999

98,999

98,999

98,999

4.

FCC vs. CPUC Depreciation

(16,356)

(16,356)

0.7713

(12,615)

0

13,464

849

849

849

5.

Advanced Communications Network

(1,351)

(374)

(1,725)

0.7713

(1,330)

(1,330)

(1,330)

(1,330)

6.

Capitalized Software

10,064

2,788

12,852

0.7713

9,913

9,913

9,913

9,913

7.

State Income Tax Accrual

0

0

0

0.7713

0

0

0

0

8.

Team Award

36,973

10,244

47,217

0.7713

36,418

36,418

(16,600)

19,819

19,819

9.

Vacation Pay Accrual

215

59

274

0.7713

211

(3,420)

(3,209)

(3,209)

(3,209)

10.

Restructuring Reserve

0

0.7713

0

0

0

0

11.

Monthly Accrual and Reversal

0

0.7713

0

10,721

3,215

13,936

13,936

13,936

12.

Contingent Liabilities

0

0.7713

0

5,142

1,433

6,575

780

7,355

7,355

13.

Internet Contested Traffic MOU

(17,717)

(4,909)

(22,626)

0.7713

(17,451)

(17,451)

(17,451)

(17,451)

14.

Transfer Pricing CPUC vs. FCC

0

0.7713

0

20,166

5,587

25,753

25,753

25,753

15.

Merger Refund Accrual

12,381

3,481

15,862

0.7713

12,234

(11,437)

797

797

797

16.

Community Partnership

2,125

589

2,714

0.7713

2,093

(2,527)

(434)

(434)

(434)

16.

Prior Year True Up

0

0.7713

0

0

0

0

17.

Tax Reserve

0

0.7713

0

30,047

30,047

30,047

30,047

18.

Other Small Items

(21,139)

5,820

(15,319)

0.7713

(11,816)

4,774

(2,815)

(9,857)

8,930

(927)

(927)

19.

Total

158,833

39,378

198,211

152,880

12,762

5,737

(176,949)

(5,570)

149,125

143,556

58,438

85,117

Reference:

Note 1

Note 2

Note 3

Note 4

Note 5

Note 6

Note 7

References

Note 1:

Overland Exhibit Phase 2A: 402, Part 2, Attachment S9-1, p. 3.

Note 2:

Overland Exhibit Phase 2A: 404, Vol. 2, Attachment 9-6, p. 6.

Note 3:

Overland Exhibit Phase 2A: 404, Vol. 2, Attachment 9-6, p. 1.

Note 4:

Overland Exhibit Phase 2A: 404, Attachment 9-6, p. 2, less Attachment 9-4, p. 3. Column Total of 12,762 = 48,057 (Attachment 9-6, p. 2) - 35,295 (Exhibit 404, Attachment 9-4, p. 3).

Note 5:

Overland Exhibit Phase 2A: 404, Vol. 2, Attachment 9-4, p. 4.

Note 6:

Overland Exhibit Phase 2A: 404, Vol. 2, Attachment 9-6, p.1.

Note 7:

See supporting schedule in Appendix K.

Appendix J

PACIFIC BELL

Phases 2A and 2B

INCOME TAX FLOW-THROUGH CORRECTION

YEAR 1999

($000)

---------- Recorded FCC BASIS ------------Deferred (i.e., Normalized) Income Tax Expense

Jurisdictional Adjustments

Total Intrastate E+F+G+H

Change in Deferred (i.e., Normalized) Income Tax Exp. Caused by Audit Adjustment

Deferred (i.e., Normalized) Income Tax Exp. Net of Audit Adjust.I+J

Increase (Decrease) to Net Operating Income by Removing Deferred (i.e., Normalized) Income Tax Exp.

Federal Income Tax

State Income Tax

TotalA+B

Separations Factor

Intrastate C x D

Federal

State

IEMR Adjustments

Phase 2A

Phase 2B

A

B

C

D

E

F

G

H

I

J

K

L

M

1.

Pension

181,445

32,369

213,814

0.7725

165,178

(60,101)

(13,905)

91,172

91,172

91,172

2.

SFAS 106

(34,441)

(9,072)

(43,513)

0.7725

(33,615)

2,791

758

(30,066)

30,956

890

890

3.

CHCF-B

106,977

28,447

135,424

0.7725

104,619

104,619

104,619

104,619

4.

FCC vs. CPUC Depreciation

(5,589)

(5,589)

0.7725

(4,318)

(18,515)

(22,833)

(22,833)

(22,833)

5.

Advanced Communications Network

(49,865)

(13,036)

(62,901)

0.7725

(48,593)

(48,593)

(48,593)

(48,593)

6.

Capitalized Software

18,499

3,969

22,468

0.7725

17,357

17,357

17,357

17,357

7.

AIT Merger Severance Accrual

(8,111)

(2,247)

(10,358)

0.7725

(8,002)

(8,002)

(8,002)

(8,002)

8.

Savings Plan Contribution

(22,810)

(5,170)

(27,980)

0.7725

(21,615)

(21,615)

(21,615)

(21,615)

9.

State Income Tax Cash Basis

0

0

0.7725

0

0

0

0

10

Team Award

(25,551)

(8,649)

(34,200)

0.7725

(26,421)

(26,421)

14,286

(12,135)

(12,135)

11.

Vacation Pay Accrual

(16,580)

(4,759)

(21,339)

0.7725

(16,485)

4,749

1,445

(10,291)

(10,291)

(10,291)

12

Restructuring Reserve

0

0.7725

0

0

0

0

13.

Monthly Accrual and Reversal

0

0.7725

0

3,691

(9,863)

(6,172)

(6,172)

(6,172)

14.

Contingent Liabilities

0

0.7725

0

9,813

1,957

11,770

4,794

16,564

16,564

15.

Internet Contested Traffic MOU

(18,895)

(3,298)

(22,193)

0.7725

(17,145)

(17,145)

(17,145)

(17,145)

16.

Transfer Pricing CPUC vs. FCC

(10,847)

(2,854)

(13,701)

0.7725

(10,584)

9,994

2,907

2,317

2,317

2,317

17.

Merger Refund Accrual

22,303

4,584

26,887

0.7725

20,771

(13,810)

6,961

6,961

6,961

18.

Community Partnership

1,696

44

1,740

0.7725

1,344

548

1,892

1,892

1,892

19.

Prior Year True Up

0

0.7725

0

0

0

0

20.

Tax Reserve

19,011

19,011

0.7725

14,687

14,687

14,687

14,687

21.

Other Small Items

7,919

5,465

13,384

0.7725

10,340

(7,409)

(1,229)

(74)

1,628

20,477

22,105

22,105

22.

Total

170,750

20,204

190,954

147,518

(36,472)

(36,445)

(13,336)

61,265

70,513

131,778

196,681

(64,903)

Reference:

Note 1

Note 2

Note 3

Note 4

Note 5

Note 6

Note 7

References

Note 1:

Overland Exhibit Phase 2A: 402, Part 2, Attachment S9-1, p. 4.

Note 2:

Overland Exhibit Phase 2A: 404, Vol. 2, Attachment 9-6, p. 8.

Note 3:

Overland Exhibit Phase 2A: 404, Vol. 2, Attachment 9-6, p. 1.

Note 4:

Overland Exhibit Phase 2A: 404, Attachment 9-6, p. 2, less Attachment 9-4, p. 5. Column Total of (36,472) = 229,618 (Attachment 9-6, p. 2) - 266,094 (Exhibit 404, Attachment 9-4, p. 5).

Note 5:

Overland Exhibit Phase 2A: 404, Vol. 2, Attachment 9-4, p. 6.

Note 6:

Overland Exhibit Phase 2A: 404, Vol. 2, Attachment 9-6, p.1.

Note 7:

See supporting schedule in Appendix K.


Appendix J

PACIFIC BELL
Phases 2A and 2B
INCOME TAX FLOW-THROUGH ADJUSTMENT

YEAR 1997
($000)
		---------- Recorded FCC BASIS ------------Deferred (i.e., Normalized) Income Tax Expense					Jurisdictional Adjustments		IEMR Adjustments	Total Intrastate E+F+G+H	Change in Deferred (i.e., Normalized) Income Tax Exp. Caused by Audit Adjustment	Deferred (i.e., Normalized) Income Tax Exp. Net of Audit Adjust.I+J	Increase (Decrease) to Net Operating Income by Removing Deferred (i.e., Normalized) Income Tax Exp.
		Federal Income Tax	State Income Tax	Total A+B	Separations Factor	Intrastate C x D	Federal	State	IEMR Adjustments	Total Intrastate E+F+G+H			Phase 2A	Phase 2B
		A	B	C	D	E	F	G	H	I	J	K	L	M
1.	Pension	132,186	36,908	169,094	0.7774	131,455	(122,619)	(34,036)		(25,200)		(25,200)	(25,200)
2.	SFAS 106	(29,474)	(8,166)	(37,640)	0.7774	(29,262)	46,155	12,968	(22,423)	7,438	4,009	11,447	11,447
3.	FCC vs. CPUC Depreciation		2,447	2,447	0.7774	1,902	0	1,982		3,884		3,884		3,884
4.	Advanced Communications Network	17,910	4,962	22,872	0.7774	17,781				17,781		17,781		17,781
5.	Capitalized Software	(5,421)	(1,502)	(6,923)	0.7774	(5,382)				(5,382)		(5,382)		(5,382)
6.	State Income Tax Accrual			0	0.7774	0				0		0		0
7.	Vacation Pay Accrual	(22,179)	(6,145)	(28,324)	0.7774	(22,019)	17,964	4,977		922		922		922
8.	Team Award	(1,416)	(392)	(1,808)	0.7774	(1,406)	(3,133)	(868)		(5,407)		(5,407)		(5,407)
9.	Transfer Pricing CPUC vs. FCC			0	0.7774	0	4,393	1,217		5,610		5,610		5,610
10.	Restructuring Reserve			0	0.7774	0	36,751	10,443	(35,943)	11,251		11,251		11,251
11.	Monthly Accrual and Reversal			0	0.7774	0	(36,802)	(10,227)		(47,029)		(47,029)		(47,029)
12.	Contingent Liabilities			0	0.7774	0	(44,751)	(12,466)		(57,217)	52,819	(4,398)		(4,398)
13.	Merger Refund Accrual	(64,783)	(17,949)	(82,732)	0.7774	(64,317)			80,253	15,936		15,936		15,936
14.	Community Partnership	(15,931)	(4,414)	(20,345)	0.7774	(15,816)			16,295	479		479		479
15.	Prior Year True Up	13,073	1,760	14,833	0.7774	11,531				11,531		11,531		11,531
16.	Other Small Items	(22,438)	(5,971)	(28,409)	0.7774	(22,085)	(153)	(4,954)	396	(26,796)	30,943	4,147		4,147

17.	Total	1,527	1,538	3,065		2,383	(102,195)	(30,964)	38,578	(92,198)	87,771	(4,428)	(13,753)	9,325
	Reference:	Note 1	Note 2		Note 3		Note 4	Note 5	Note 6		Note 7

	References
	Note 1:	Overland Exhibit Phase 2A: 402, Part 2, Attachment S9-1, p. 2.
	Note 2:	Overland Exhibit Phase 2A: 404, Vol. 2, Attachment 9-6, p. 4.
	Note 3:	Overland Exhibit Phase 2A: 404, Vol. 2, Attachment 9-6, p. 1.
	Note 4:	Overland Exhibit Phase 2A: 404, Attachment 9-6, p. 2, less Attachment 9-4, p. 1. Column Total of (102,195) = 47,103 (Attachment 9-6, p. 2) - 149,298 (Exhibit 404, Attachment 9-4, p. 1).
	Note 5:	Overland Exhibit Phase 2A: 404, Vol. 2, Attachment 9-4, p. 2.
	Note 6:	Overland Exhibit Phase 2A: 404, Vol. 2, Attachment 9-6, p.1.
	Note 7:	See supporting schedule in Appendix K.



Appendix J

PACIFIC BELL
Phases 2A and 2B
INCOME TAX FLOW-THROUGH CORRECTION
YEAR 1998
($000)
		---------- Recorded FCC BASIS ------------Deferred (i.e., Normalized) Income Tax Expense					Jurisdictional Adjustments		IEMR Adjustments	Total Intrastate E+F+G+H	Change in Deferred (i.e., Normalized) Income Tax Exp. Caused by Audit Adjustment	Deferred (i.e., Normalized) Income Tax Exp. Net of Audit Adjust.I+J	Increase (Decrease) to Net Operating Income by Removing Deferred (i.e., Normalized) Income Tax Exp.
		Federal Income Tax	State Income Tax	TotalA+B	Separations Factor	Intrastate C x D	Federal	State	IEMR Adjustments	Total Intrastate E+F+G+H			Phase 2A	Phase 2B
		A	B	C	D	E	F	G	H	I	J	K	L	M
1.	Pension	29,578	8,195	37,773	0.7713	29,134	(57,025)	(15,800)		(43,691)		(43,691)	(43,691)
2.	SFAS 106	7,198	1,994	9,192	0.7713	7,090	2,357	653	(162,985)	(152,885)	156,016	3,130	3,130
3.	CHCF-B	100,506	27,847	128,353	0.7713	98,999				98,999		98,999	98,999
4.	FCC vs. CPUC Depreciation		(16,356)	(16,356)	0.7713	(12,615)	0	13,464		849		849		849
5.	Advanced Communications Network	(1,351)	(374)	(1,725)	0.7713	(1,330)				(1,330)		(1,330)		(1,330)
6.	Capitalized Software	10,064	2,788	12,852	0.7713	9,913				9,913		9,913		9,913
7.	State Income Tax Accrual	0	0	0	0.7713	0				0		0		0
8.	Team Award	36,973	10,244	47,217	0.7713	36,418				36,418	(16,600)	19,819		19,819
9.	Vacation Pay Accrual	215	59	274	0.7713	211	(3,420)			(3,209)		(3,209)		(3,209)
10.	Restructuring Reserve			0	0.7713	0				0		0		0
11.	Monthly Accrual and Reversal			0	0.7713	0	10,721	3,215		13,936		13,936		13,936
12.	Contingent Liabilities			0	0.7713	0	5,142	1,433		6,575	780	7,355		7,355
13.	Internet Contested Traffic MOU	(17,717)	(4,909)	(22,626)	0.7713	(17,451)				(17,451)		(17,451)		(17,451)
14.	Transfer Pricing CPUC vs. FCC			0	0.7713	0	20,166	5,587		25,753		25,753		25,753
15.	Merger Refund Accrual	12,381	3,481	15,862	0.7713	12,234			(11,437)	797		797		797
16.	Community Partnership	2,125	589	2,714	0.7713	2,093			(2,527)	(434)		(434)		(434)
16.	Prior Year True Up			0	0.7713	0				0		0		0
17.	Tax Reserve			0	0.7713	0	30,047			30,047		30,047		30,047
18.	Other Small Items	(21,139)	5,820	(15,319)	0.7713	(11,816)	4,774	(2,815)		(9,857)	8,930	(927)		(927)

19.	Total	158,833	39,378	198,211		152,880	12,762	5,737	(176,949)	(5,570)	149,125	143,556	58,438	85,117
	Reference:	Note 1	Note 2		Note 3		Note 4	Note 5	Note 6		Note 7

	References
	Note 1:	Overland Exhibit Phase 2A: 402, Part 2, Attachment S9-1, p. 3.
	Note 2:	Overland Exhibit Phase 2A: 404, Vol. 2, Attachment 9-6, p. 6.
	Note 3:	Overland Exhibit Phase 2A: 404, Vol. 2, Attachment 9-6, p. 1.
	Note 4:	Overland Exhibit Phase 2A: 404, Attachment 9-6, p. 2, less Attachment 9-4, p. 3. Column Total of 12,762 = 48,057 (Attachment 9-6, p. 2) - 35,295 (Exhibit 404, Attachment 9-4, p. 3).
	Note 5:	Overland Exhibit Phase 2A: 404, Vol. 2, Attachment 9-4, p. 4.
	Note 6:	Overland Exhibit Phase 2A: 404, Vol. 2, Attachment 9-6, p.1.
	Note 7:	See supporting schedule in Appendix K.




Appendix J

PACIFIC BELL
Phases 2A and 2B
INCOME TAX FLOW-THROUGH CORRECTION
YEAR 1999
($000)
		---------- Recorded FCC BASIS ------------Deferred (i.e., Normalized) Income Tax Expense					Jurisdictional Adjustments			Total Intrastate E+F+G+H	Change in Deferred (i.e., Normalized) Income Tax Exp. Caused by Audit Adjustment	Deferred (i.e., Normalized) Income Tax Exp. Net of Audit Adjust.I+J	Increase (Decrease) to Net Operating Income by Removing Deferred (i.e., Normalized) Income Tax Exp.
		Federal Income Tax	State Income Tax	TotalA+B	Separations Factor	Intrastate C x D	Federal	State	IEMR Adjustments	Total Intrastate E+F+G+H			Phase 2A	Phase 2B
		A	B	C	D	E	F	G	H	I	J	K	L	M
1.	Pension	181,445	32,369	213,814	0.7725	165,178	(60,101)	(13,905)		91,172		91,172	91,172
2.	SFAS 106	(34,441)	(9,072)	(43,513)	0.7725	(33,615)	2,791	758		(30,066)	30,956	890	890
3.	CHCF-B	106,977	28,447	135,424	0.7725	104,619				104,619		104,619	104,619
4.	FCC vs. CPUC Depreciation		(5,589)	(5,589)	0.7725	(4,318)		(18,515)		(22,833)		(22,833)		(22,833)
5.	Advanced Communications Network	(49,865)	(13,036)	(62,901)	0.7725	(48,593)				(48,593)		(48,593)		(48,593)
6.	Capitalized Software	18,499	3,969	22,468	0.7725	17,357				17,357		17,357		17,357
7.	AIT Merger Severance Accrual	(8,111)	(2,247)	(10,358)	0.7725	(8,002)				(8,002)		(8,002)		(8,002)
8.	Savings Plan Contribution	(22,810)	(5,170)	(27,980)	0.7725	(21,615)				(21,615)		(21,615)		(21,615)
9.	State Income Tax Cash Basis	0		0	0.7725	0				0		0		0
10	Team Award	(25,551)	(8,649)	(34,200)	0.7725	(26,421)				(26,421)	14,286	(12,135)		(12,135)
11.	Vacation Pay Accrual	(16,580)	(4,759)	(21,339)	0.7725	(16,485)	4,749	1,445		(10,291)		(10,291)		(10,291)
12	Restructuring Reserve			0	0.7725	0				0		0		0
13.	Monthly Accrual and Reversal			0	0.7725	0	3,691	(9,863)		(6,172)		(6,172)		(6,172)
14.	Contingent Liabilities			0	0.7725	0	9,813	1,957		11,770	4,794	16,564		16,564
15.	Internet Contested Traffic MOU	(18,895)	(3,298)	(22,193)	0.7725	(17,145)				(17,145)		(17,145)		(17,145)
16.	Transfer Pricing CPUC vs. FCC	(10,847)	(2,854)	(13,701)	0.7725	(10,584)	9,994	2,907		2,317		2,317		2,317
17.	Merger Refund Accrual	22,303	4,584	26,887	0.7725	20,771			(13,810)	6,961		6,961		6,961
18.	Community Partnership	1,696	44	1,740	0.7725	1,344			548	1,892		1,892		1,892
19.	Prior Year True Up			0	0.7725	0				0		0		0
20.	Tax Reserve	19,011		19,011	0.7725	14,687				14,687		14,687		14,687
21.	Other Small Items	7,919	5,465	13,384	0.7725	10,340	(7,409)	(1,229)	(74)	1,628	20,477	22,105		22,105

22.	Total	170,750	20,204	190,954		147,518	(36,472)	(36,445)	(13,336)	61,265	70,513	131,778	196,681	(64,903)
	Reference:	Note 1	Note 2		Note 3		Note 4	Note 5	Note 6		Note 7

	References
	Note 1:	Overland Exhibit Phase 2A: 402, Part 2, Attachment S9-1, p. 4.
	Note 2:	Overland Exhibit Phase 2A: 404, Vol. 2, Attachment 9-6, p. 8.
	Note 3:	Overland Exhibit Phase 2A: 404, Vol. 2, Attachment 9-6, p. 1.
	Note 4:	Overland Exhibit Phase 2A: 404, Attachment 9-6, p. 2, less Attachment 9-4, p. 5. Column Total of (36,472) = 229,618 (Attachment 9-6, p. 2) - 266,094 (Exhibit 404, Attachment 9-4, p. 5).
	Note 5:	Overland Exhibit Phase 2A: 404, Vol. 2, Attachment 9-4, p. 6.
	Note 6:	Overland Exhibit Phase 2A: 404, Vol. 2, Attachment 9-6, p.1.
	Note 7:	See supporting schedule in Appendix K.