Exhibit 20.2.14-5 ACT/DMI 490 Report for First Net Rate Tax Period 200412This is the example of the ACT/DMI interest computations 490 report for the net rate underpayment as explained in the text for tax year 200412. The top section of the report provides the title with taxpayer identifying information and then the ACT/DMI status reflected on the left and right of the report.Report Title - 490 Activity SummaryTaxpayer Identifying Information:FED - **_***9999 Norlem's Notions 1120 Tax Period: 200412Top Left:Run Method: IRS DefaultInterest To: 03152009GATT Method: Retain Character (New)LCU Method: Default IRSUnderpay Net Start: All Dates IncludedTop Right:Module Status: Open/(Open)GATT Date: 01011995 $10,000LCU Interest Date: LCU Interest is OFFOverpay Net Start: All Dates IncludedThe second section of the report provides information on the types of transaction codes being adjusted (amounts enclosed in parentheses represent a credit amount).Date TranscriptDate StartDate Adj/EndDescriptionSusp/EqualPrincipalBalance0504200803152005300 Additional Tax Assessment by Examination73,000.0073,000.0005042008670 Subsequent Payment(91,686.35)(18,686.35)0306200903152007050420081545 Equalize to GATT XREF: 99-9999999 1120 20061235,000,00(18,686.35)0306200903152007050420081555 Equalize to Overpay XREF: 99-9999999 1120 20061210,000.00(18,686.35)The third section of the report provides information on the interest computation details (amounts enclosed in parentheses represent a credit amount).Interest Computation DetailsInterest Start DateInterest End DateDescriptionAmountFactorInterestBalance03152005300 Additional Tax Assessment by Examination73,000.0073,000.000316200503152007Underpay73,000.000.15161377811,067.8184,067.810316200705042008NR Underpay at GATT35,000.000.0600171202,100.60NR Underpay at Over10,000.000.078276755782.77Underpay39,067.810.0906238313,540.4790,491.6505042008670 Subsequent Payment(91,686.35)(1,194.70)0505200803152009Overpay(1,194.70)0.039268439(46.91)(1,241.62)The bottom section of the report provides the “Account Summary” information.Account SummaryAccount Summary:As ComputedPer TranscriptAdjustmentDeficiency Interest17,491.6518,686.35(1,194.70)Overpayment Interest(46.91)(46.91)Principal Balance(0.01)Totals17,444.7418,686.35(1,241.62)
