Exhibit 20.2.14-9 ACT/DMI Report 490 Post Netting Overpayment Period (200712)This is the example of the ACT/DMI interest computations 490 report for the 200712 overpayment after netting has taken place as explained in the text. The top section of the report provides the title section with taxpayer identifying information and then the ACT/DMI status reflected on the left and right of the report.Report Title: 490 Activity Summary - 20.2.14-9 AthensTaxpayer Identifying Information:FED- ** *** 9999 Athens 1120 Tax Period 200712Top Left:Run Method: IRS DefaultInterest To: 09012009GATT Method: Retain Character (New)LCU Method: Default IRSUnderpay Net Start: All Dates IncludedTop Right:Module Status: Open/(Open)GATT Date: 01011995, Amount $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/EqualPrincipalBalance03152008150 Return Filed and Assessed Tax Liability325,000.00325,000.0003152008610 Remittance with Return(325,000.00)0122200903152008291 Abatement of Prior Tax(79,000.00)(79,000.00)N/A03152008022020091540 Use Prin GATT to Equal XREF: **-***9999 1120 200412(69,000.00)(79,000.00)N/A03152008022020091550 Use Prin Over to Equal XREF: **-***9999 1120 200412(10,000.00)(79,000.00)03232009840 Manual Refund79,000.00032320091004 Refund Interest High2,676.252,676.25The 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 DateDescriptionAmountFactorInterestBalance03152008150 Return Filed and Assessed Tax Liability325,000.00291 Abatement of Prior Tax Assessment(79,000.00)610 Remittance with Return(325,000.00)(79,000.00)0316200802202009Overpay(10,000.00)0.044213383(442.13)Overpay GATT(69,000.00)0.029675007(2,047.58)(81,489.71)0221200903232009Overpay(10,442.13)0.003402851(35.53)Overpay GATT(71,047.58)0.002125471(151.01)(81,676.25)03232009840 Manual Refund79,000.001004 Refund Interest High2,676.25The bottom section of the report provides the “Account Summary” information.Account SummaryAccount Summary:As ComputedPer TranscriptAdjustmentDeficiency InterestOverpayment Interest(2,676.25)(2,676.25)Principal BalanceTotals(2,676.25)(2,676.25)0.00
