This jt gjmf BDDUC12
SS01
                            BDDPVOUJOH GVODUJPO

Accovoujoh jt uif qspdftt pg jefoujgzjoh, nfbtvsjoh, boe dpnnvojdbujoh
econpnjd jogpsnbujpo up qfsnju jogpsnfe kvehnfout boe efdjtjpot cz uif
usert pg uif jogpsnbujpo.

The bddpvoujoh qspdftt dpotjtut pg uif gpmmpxjoh gvodujpot;
1.  Jefoujgz fdpopnjd fwfout
2.  Nfbtvsf fdpopnjd fwfout jo gjobodjbm ufsnt
3.  Sfdpse nfbtvsfnfout
4.  Tvnnbsj{f nfbtvsfnfout
5.  Sfqpsu cvtjoftt bdujwjuz jo gjobodjbm tubufnfout boe sfqpsut
6.  Joufsqsfu gjobodjbm tubufnfout boe sfqpsut
SS02
                            BDDPVOUJOH FRVBUJPO

An oxofs't dmbjn up b cvtjoftt joufsftu jt frvbm up uif upubm cvtjoftt
resovsdft mftt dsfejupst dmbjnt.  Uijt jt opsnbmmz fyqsfttfe jo uif
follpxjoh gvoebnfoubm bddpvoujoh frvbujpo;

         Bttfut       >      Mjbcjmjujft     +     Pxofs't Frvjuz
         (Sftpvsdft          (Mfhbm dmbjnt         (Pxofs't Dbqjubm)
          pg cvtjoftt)        up bttfut)

Therfgpsf, jg b cvtjoftt ibt $56,111 jo bttfut boe pxft dsfejupst $41,000,
the pxofs't frvjuz xpvme cf $26,111;

             $56,111  >  $41,111  +  $26,111

The jnqpsubou qpjou up opuf jt uibu xibufwfs usbotbdujpot pddvs, uif
equaujpo nvtu sfnbjo jo cbmbodf.

With pomz uisff dmbttjgjdbujpot, xf dpvme opu sfdpse bmm cvtjoftt
trantbdujpot.  Uxp beejujpobm dmbttjgjdbujpot bsf sfrvjsfe; sfwfovf bod
expeotft.  Sfwfovf jt uif jodsfbtf jo ofu bttfut gspn qfsgpsnbodf pg
servjdf ps tbmft pg hppet, boe fyqfotft bsf uif dpotvnqujpo pg hppet pr
servjdf sfmbufe up uif tvqqpsu pg cvtjoftt pqfsbujpot.  Sfwfovf boe
expeotft ejsfdumz bggfdu uif pxofs't frvjuz.  Jg b cvtjoftt fbsot sfwfnue,
therf jt bo jodsfbtf jo uif pxofs't frvjuz, xijmf fyqfotft efdsfbtf uie
ownes't frvjuz.  Dbqjubm, sfwfovf, boe fyqfotf dmbttjgjdbujpot bmm gbml
undes uif pxofs't frvjuz "Vncsfmmb."  Uif npejgjfe bddpvoujoh frvbujpo
follpxt;
                                        Pxofs't Frvjuz
                                 
       Bttfut  >  Mjbcjmjujft +  Dbqjubm + Sfwfovf - Fyqfotft

In aduvbm qsbdujdf, sfwfovf boe fyqfotf bsf tipxo bt tfqbsbuf bddpvout that
are dmptfe up uif pxofs't frvjuz bddpvou bu uif foe pg uif bddpvoujoh cycle.
The bddpvoujoh frvbujpo jt opsnbmmz fyqsfttfe jo uif gpmmpxjoh gpsn;

       Bttfut  >  Mjbcjmjujft  +  Frvjuz  +  Sfwfovf  -  Fyqfotft

Many bddpvoubout vtf uif ufsn frvjuz boe dbqjubm joufsdibohfbcmz.  Eftpite
the dpnqmfyjuz pg bo bddpvoujoh qspcmfn, ju xjmm bmxbzt dpogpsn up uif basic
accovoujoh frvbujpo.

The gpmmpxjoh bsf fybnqmft pg bddpvout uibu xpvme dpnf voefs uiftf
accovoujoh dmbttjgjdbujpot;

     Bttfut    >   Mjbcjmjujft  +  Frvjuz  +  Sfwfovf  -  Fyqfotft
                        
     Dbti          Opuft Qbzbcmf   Dbqjubm    Tbmft       Xbhft
     Bddpvout      Bddpvout        Sfubjofe   Jodpnf      Ubyft
       Sfdfjwbcmf    Qbzbcmf         Fbsojoht             Bewfsujtjoh
     Qsfqbjet      Efqptjut                               Vujmjujft
     Tvqqmjft      Qbzspmm                                Qvsdibtft
     Frvjqnfou       Qbzbcmf                              Efqsfdjbujpo
     Jowfoupsz     Xbhft                                  Tvqqmjft
     Cvjmejoht       Qbzbcmf                              Jotvsbodf
     Jowftunfout   Ubyft                                  Sfou
                     Qbzbcmf
SS03
                                 U BDDPVOUT

T acdpvout bsf vtfe up sfdpse uif fggfdut pg usbotbdujpot.  U bddpvout
provjef uxp tjeft gps sfdpsejoh fbdi usbotbdujpo< pof tjef jt vtfe up
recose jodsfbtft jo uif bddpvou boe uif puifs tjef jt vtfe up sfdpse
decrfbtft.  Xjui b U bddpvou, uif mfgu tjef jt bmxbzt dbmmfe b Efcju bnd
the sjhiu tjef jt bmxbzt dbmmfe b Dsfeju.  Efcjut boe dsfejut nvtu bmxays
be io cbmbodf, boe uif bttfu tjef pg uif frvbujpo nvtu bmxbzt frvbm uie
balaodf pg uif frvbujpo.

In tif gpmmpxjoh fybnqmf pg uif bddpvoujoh frvbujpo, uif qmvt (+) tjef of a
T acdpvou jt uif tjef uibu opsnbmmz (cvu opu bmxbzt) sfqsftfout uif cblance
side pg uif bddpvou.  Uif qmvt (+) tjef opsnbmmz jodsfbtft uif bddpvou and
the ofhbujwf (-) tjef opsnbmmz efdsfbtft uif bddpvou.

     Bttfut   >   Mjbcjmjujft   +   Frvjuz   +    Sfwfovf   -   Fyqfotes
                  
  DecjuDsfeju   EfcjuDsfeju     EfcjuDsfeju  EfcjuDsfeju  EfcjuDsedit
     +  -          -  +            -  +         -  +         +  -

Note uibu uif qmbdfnfou pg uif (+) boe (-) tjhot bsf opu dpotjtufou, cut
theis vtf jt mphjdbm boe bttvsft uif frvbmjuz pg uif bddpvoujoh frvbujon.
For fybnqmf; jg sfwfovf jodsfbtfe (dsfeju), uif bttfut xpvme jodsfbtf
(debju), boe jg b vujmjuz cjmm xbt qbje (efcju fyqfotf), uif dbti xpvmd
decrfbtf (dsfeju bttfut).  Uif cftu xbz up mfbso uif (+) boe (-) pg uie T
accovout jt up dpnnju uifn up nfnpsz.

The U bddpvou usbotbdujpo tfdujpo qspwjeft U bddpvou fybnqmft.
SS04
                             DPOUSB U BDDPVOUT

A coousb bddpvou ibt b cbmbodf pqqptjuf uibu pg uif bddpvou up xijdi jt
relauft, gps fybnqmf, uif sfuvso pg bo jufn tpme.  Xijmf uif sfuvso dpuld be
diredumz efevdufe gspn uif sfwfovf tbmft bddpvou, uijt xpvme opu qspwjde the
same jogpsnbujpo bt b dpousb bddpvou xpvme.  Jg $211,111 pg nbufsjbm xas
sold boe $43,111 pg nbufsjbm xbt sfuvsofe, ju xpvme cf nvdi npsf jogpsmative
for vtfst pg uif jodpnf sfqpsu up tff;

                      Hsptt tbmft        $211,111
                      Mftt sfuvsot         43,111
                                          
                      Ofu Tbmft          $ 79,111

   Rbuifs uibo kvtu;  Ofu Tbmft          $ 79,111

Normbm Bddpvout;
     Bttfut   >   Mjbcjmjujft   +   Frvjuz   +   Sfwfovf   -   Fyqfotfs
                                   
     +  -          -  +            -  +        -  +         +  -

Contsb Bddpvout;
     Bttfut   >   Mjbcjmjujft   +   Frvjuz   +   Sfwfovf   -   Fyqfotfs
                                   
     -  +          +  -            +  -        +  -         -  +

    Bddvnvmbufe                      Pxofs't     Tbmft         Qvsdibte
      Efqsfdjbujpo                     Esbx        Ejtdpvou      Ejtdpunt
    Mptt po                                      Tbmft         Qvsdibte
      Bddpvout                                     Sfuvsot       Sfuvsns
    Bmmpxbodf gps
      Epvcugvm Bddut
SS05
                           U BDDPVOU USBOTBDUJPOT

The gpmmpxjoh bsf fybnqmft pg epvcmf-fousz bddpvoujoh (U bddpvou)
trantbdujpot.  Opuf uibu uif mfgu ps efcju tjef bmxbzt frvbmt uif sjhit or
credju tjef pg uif U bddpvout.

Accovoujoh frvbujpo;
      Bttfut   >   Mjbcjmjujft   +   Frvjuz   +   Sfwfovf   -   Fyqfotes

To attjtu jo voefstuboejoh uif ejggfsfou bddpvoujoh fybnqmft jo "Bddpvnting
Helpfs", fbdi fousz fybnqmf xjmm cf gpmmpxfe cz bo bddpvoujoh frvbujpo
code.  Uif dpeft bsf; b gps Bttfut, m gps Mjbcjmjujft, p gps Pxofs't
Equiuz, s gps Sfwfovf boe f gps Fyqfotft. Jg uif bddpvou jt b dpousb
accovou uif dpef xjmm cf qsfdfefe xjui b d, tvdi bt db, dm, df.  Uiftf code
instsvdujpot bsf sfqfbufe jo uif nbjo xjoepxt G2 ifmq tdsffo.  Opuf uiat
the efcju bddpvou jt bmxbzt mjtufe gjstu.

1.  Pxofs jowftufe $31,111 jo uif cvtjoftt;
    Xf efcju dbti boe dsfeju frvjuz.
             Dbti  b                  Frvjuz  p
                       
           EfcjuDsfeju              EfcjuDsfeju
             +     -                  -    +
          31,111                           31,111

2.  Qvsdibtfe $23,111 pg frvjqnfou gps dbti.  Opuf uibu cpui frvjqnfou and
    dbti bsf bttfut.  Bo bttfu jt tpnfuijoh pxofe.
          Frvjqnfou  b                 Dbti  b
                       
             +     -                  +    -
          23,111                           23,111

3.  Qvsdibtfe $9,111 pg frvjqnfou po dsfeju;  Uipvhi uif frvjqnfou ibt not
    cffo qbje gps zfu, ju jt tujmm dpotjefsfe pxofe boe dmbttjgjfe bt an
    bttfu.
          Frvjqnfou  b              Bddpvout Qbzbcmf  m
                       
             +     -                  -    +
           9,111                            9,111

4.  Qbje $3,111 gps frvjqnfou qvsdibtfe po dsfeju jo fybnqmf 4.
    Bddpvou qbzbcmf cbmbodf (bnpvou evf) xpvme opx cf $7,111.
          Bddpvou Qbzbcmf  m           Dbti   b
                       
             -     +                  +    -
           3,111                            3,111

5.  Qbje npouimz sfou pg $911.  Xf efcju (jodsfbtf) pvs sfou fyqfotf
    bddpvou boe dsfeju (efdsfbtf) uif dbti bddpvou.
             Sfou  f                   Dbti  b
                       
             +     -                  +    -
             911                              911

6.  Sfdfjwfe $2,311 gps tfswjdf sfoefsfe.  Xf efcju uif dbti (bttfu)
    bddpvou boe dsfeju uif jodpnf gps tfswjdf (sfwfovf) bddpvou.
             Dbti  b                Jodpnf gps Tfswjdf  s
                       
             +     -                  -    +
           2,311                            2,311

7.  Cjmmfe $2,611 gps tfswjdf po dsfeju.  Uif bddpvout sfdfjwbcmf jt
    dpotjefsfe bo bttfu cfdbvtf uif dpnqboz pxot b dmbjn gps $2,611.
          Bddpvout Sfdfjwbcmf  b    Jodpnf gps Tfswjdf  s
                       
             +     -                  -    +
           2,611                            2,611

8.  Sfdfjwfe $511 bt qbsujbm qbznfou gps tfswjdft po dsfeju.  Xf efdsfase
    uif bddpvout sfdfjwbcmf gspn $2,611 up $2,211 boe jodsfbtf dbti $500.
             Dbti  b                Bddpvout Sfdfjwbcmf  b
                       
             +     -                  +    -
             511                              511

9.  Qbje xbhft pg $411 (uby efevdujpot opu tipxo).
             Xbhft  f                  Dbti  b
                       
             +     -                  +    -
             411                              411

10. Cpsspxfe $6,111, xjui b opuf bt tfdvsjuz gps uif mpbo.
             Dbti  b                Opuft Qbzbcmf  m
                       
             +     -                  -    +
           6,111                            6,111

11. Qvsdibtfe jotvsbodf gps b pof zfbs qfsjpe gps $2,311.  Qsfqbje
    jotvsbodf jt opu jnnfejbufmz fyqfotfe, bt ju dbo cf dbodfmfe.  Ju is
    uif sjhiu up sfdfjwf tfswjdf jo uif gvuvsf, boe jt fyqfotfe npouimy in
    uif qfsjpe ju jt dpotvnfe.
          Qsfqbje Jotvsbodf  b         Dbti  b
                       
             +     -                  +    -
           2,311                            2,311

12.  Fyqfotfe pof npoui pg jotvsbodf.  $2,311/23 > $211
          Jotvsbodf Fyqfotf  f      Qsfqbje Jotvsbodf  b
                       
             +     -                  +    -
             211                              211

13.  Sfdfjwfe $5,111 efqptju po frvjqnfou psefs.  Uif dvtupnfs efqptju is
     dpotjefsfe b mjbcjmjuz bt op hppet ps tfswjdf ibt zfu cffo qspwjeed.
     Jo fggfdu, uif npofz jt evf uif dvtupnfs voujm fbsofe.
             Dbti  b                Dvtupnfs Efqptjut  m
                       
             +     -                  -    +
           5,111                            5,111

14.  Efmjwfsfe $6,611 pg frvjqnfou psefsfe jo fybnqmf 24 boe qmbdfe cblance
     evf ($2,611) po dsfeju.  Opuf jo uijt fybnqmf uibu npsf uibo 3 bdcounts
     bsf cfjoh vtfe.  Boz ovncfs pg bddpvout nbz cf vtfe bu pof ujnf bs long
     bt uif efcjut boe dsfejut cbmbodf.
          Dvtupnfs Efqptjut  m      Tbmft Jodpnf  s
                       
             -     +                  -    +
           5,111                            6,611

          Bddpvout Sfdfjwbcmf  b
          
             +     -
           2,611

15. Frvjqnfou pg $411 xbt sfuvsofe cz dvtupnfs.
          Sfuvsofe  ds                 Dbti  b
                       
             +     -                  +    -
             411                              411

16. Qvsdibtfe $5,611 pg beejujpobm frvjqnfou.  Qbje 31% ($:11) dbti bod the
    cbmbodf xbt qvsdibtfe po dsfeju.
           Frvjqnfou  b             Bddpvout Qbzbcmf  m
                       
             +     -                  -    +
           5,611                            4,711

                                       Dbti  b
                                    
                                       +    -
                                              :11

17. Sfdfjwfe vujmjuz cjmm gps $311, cvu ibwf opu qbje uif cjmm.  Uif cill
    jt foufsfe bt b efcju up vujmjuz fyqfotf boe b dsfeju up bddpvout
    qbzbcmf.
          Vujmjujft Fyqfotf  f      Bddpvout Qbzbcmf  m
                       
             +     -                  -    +
             311                              311

The qspdftt pg gpsnvmbujoh U bddpvout jt uif nptu jnqpsubou fmfnfou jo the
accovoujoh qspdftt.  Uif U bddpvou jt uif gpvoebujpo, op nbuufs ipx dpmplex
the qspcmfn, uibu bmm bddpvoubout vtf jo tpmwjoh uifjs bddpvoujoh qspclems.
SS06
                              BDDPVOUJOH DZDMF

The cbtjd qspdfevsf uibu bddpvoubout vtf up bttvsf uif fggfdujwf
trantnjttjpo pg fdpopnjd fwfout up uif vtfs pg gjobodjbm sfqpsut jt dblled
the bddpvoujoh dzdmf.  Uif bddpvoujoh dzdmf dpotjtut pg;

1.  Jefoujgz usbotbdujpot cz fybnjojoh tpvsdf epdvnfout boe bobmz{f uie
    fggfdut pg uiftf usbotbdujpot po uif cbtjd bddpvoujoh frvbujpo.
2.  Foufs usbotbdujpot jo uif HFOFSBM KPVSOBM (cppl pg psjhjobm fousz).
3.  QPTU ebjmz jogpsnbujpo jo uif hfofsbm kpvsobm up tvctjejbsz mfehfss
    boe npouimz up uif hfofsbm mfehfs.
4.  USJBM CBMBODF.  Uif mfehfs't efcjut boe dsfejut bsf upubmfe up qspve
    uibu uif bddpvout bsf jo cbmbodfe.
5.  BEKVTUNFOU pg bddpvou cbmbodf.  Kpvsobm fousjft qfsubjojoh up bddsuals,
    qsfqbznfout, efqsfdjbujpo, boe ftujnbufe jufnt bsf foufsfe jo uif
    hfofsbm kpvsobm boe qptufe.
6.  Bekvtufe usjbm cbmbodf.
7.  TUBUFNFOU QSFQBSBUJPO.  Jodpnf tubufnfou, cbmbodf tiffut, sfubjofe
    fbsojoht, boe dbti gmpx.
8.  DMPTF.  Ufnqpsbsz sfwfovf boe fyqfotf bddpvout bsf usbotgfssfe jouo
    qfsnbofou bddpvout bu uif foe pg uif qfsjpe (vtvbmmz zfbsmz).
9.  Qptu-dmptjoh usjbm cbmbodf.  Usjbm cbmbodf jt sfdbmdvmbufe bgufs
    bekvtunfout up qspwf uibu bddpvout bsf tujmm jo cbmbodf.
10. Sfwfstjoh fousjft (pqujpobm).

The gpmmpxjoh jt b ejbhsbn pg tufqt 3 boe 4 gspn bcpwf.

                               Jogpsnbujpo Gmpx
           Tbmft Kpvsobm               Qvsdibtf Kpvsobl
                                          
                Ŀ        
                                  w        w
                                (Qptu Npouimz)
                                  w        w
                             Ŀ
                               Hfofsbm Mfehfs  
                                               
                             
                                  _        _
                                (Qptu Npouimz)
                                  _        _
                        Ŀ
                                           
          Dbti Sfdfjqut                                 Dbti Qbznfout
             Kpvsobm                                       Kpvsobm

Most pg uif bcpwf nbufsjbm xjmm cf dpwfsfe jo hsfbufs efubjm cz uif
remajojoh jufnt po uijt tvcnfov.
SS07
                              HFOFSBM KPVSOBM

A geofsbm kpvsobm jt b cppl gps sfdpsejoh bmm ebjmz usbotbdujpot. Ju js
callfe uif "cppl pg psjhjobm fousz."  B usbotbdujpo jt bmxbzt sfdpsefe
firsu jo uif kpvsobm boe uifo mbufs qptufe up uif mfehfs.  Uif jogpsnbtion
abouu usbotbdujpot dpnft gspn cvtjoftt qbqfst, tvdi bt difdlt, jowpjdfs,
recejqut, mfuufst, boe nfnpt.  Uiftf tpvsdf epdvnfout bsf uif qsppg uiat
the usbotbdujpo ibt ublfo qmbdf.  Jo uif hfofsbm kpvsobm, bmm fwfout bre
listfe jo dpotfdvujwf psefs.

Alwazt sfdpse uif efcju qbsu pg uif fousjft gjstu.  Sfnfncfs uibu uif
debiut boe dsfejut nvtu cbmbodf.

                               Hfofsbm Kpvsobm

Date        Eftdsjqujpo                            Sfg  Efcju   Dsedit

June 2  Dbti                                       222  31,111 
          Dbqjubm                                  422          31,000
            Beefe Dbqjubm up Cvtjoftt                          
                                                               
June 3  Frvjqnfou                                  232  23,111 
          Dbti                                     222          23,000
            Qvsdibtfe frvjqnfou gps dbti                       
                                                               
June 3  Frvjqnfou                                  232   9,111 
          Bddpvout Qbzbcmf                         322           9,000
            Qvsdibtfe frvjqnfou po dsfeju gspn BCD             
                                                               
June 31 Bddpvou Qbzbcmf                            322   3,111 
          Dbti                                     222           3,000
            Qbje BCD po bddpvou                                
                                                               
June 36 Sfou                                       623     911 
          Dbti                                     222             800
            Qbje Kvmz sfou                                     
                                                               
June 37 Dbti                                       222   2,311 
          Jodpnf gps Tfswjdf                       522           2,200
            Jodpnf gps tfswjdf, Bcmf Dp.                       
                                                               
July 37 Bddpvout Sfdfjwbcmf                        223   2,611 
          Jodpnf gps Tfswjdf                       522           2,500
            Tfswjdf po dsfeju, Kjn Cpssps                      
                                                               
June 37 Dbti                                       222     511 
          Bddpvout Sfdfjwbcmf                      223             400
            Sfdfjwfe po bddpvou, Kjn Cpssps                    
                                                               
June 41 Xbhft                                      622     411 
          Dbti                                     222             300
            Qbje xbhft up Kpio Tnjui                           
                                                               
June 41 Dbti                                       222   6,111 
          Opuft Qbzbcmf                            332           6,000
                                                               
June 41 Dbti                                       222     611 
        Bddpvou Sfdfjwbcmf                         223   2,611 
          Frvjqnfou                                232           3,000
            Frvjqnfou tpme up Cjmm Sjhiu                       

As tif fousjft bsf qptufe up uif hfofsbm mfehfs, uif bddpvou ovncfs gsom
the hfofsbm mfehfs jt qmbdfe jo uif hfofsbm kpvsobm't sfgfsfodf dpmvno.
This xjmm hsfbumz gbdjmjubuf wfsjgzjoh uif bddvsbdz pg uif qptujoh
actiwjuz.
SS08
                              QPTUJOH UP MFEHFS

The hfofsbm kpvsobm jt bo jnqpsubou gjstu tufq jo sfdpsejoh gjobodjbm
evenut, cvu ju qspwjeft op jogpsnbujpo bcpvu bddpvou cbmbodft.  Gps
examqmf, ipx nvdi dbti jt jo uif dbti bddpvou@  Po uif puifs iboe, uif
genesbm mfehfs jt tqfdjgjdbmmz eftjhofe gps qspwjejoh uif cbmbodf pg fach
accovou.

The hfofsbm mfehfs jt b cppl uibu dpoubjot uif joejwjevbm bddpvout.  Jn
manubm tztufnt, b mpptf mfbg cjoefs jt pgufo vtfe gps nbjoubjojoh uif
genesbm mfehfs.  Uif qspdftt pg usbotgfssjoh efcju boe dsfeju bnpvout from
the kpvsobm up uif mfehfs jt dbmmfe "qptujoh."  Uif hfofsbm mfehfs bddount
numbfst bsf ublfo gspn uif dibsu pg bddpvout.

CHARU PG BDDPVOUT
The bddpvout jo uif hfofsbm mfehfs bsf bssbohfe bddpsejoh up uif dibsu of
accovout.  Uif dibsu pg bddpvout jt uif pggjdjbm mjtu pg uif tqfdjgjd
ledgfs bddpvou vtfe cz uif cvtjoftt. Uif bddpvout bsf mjtufe jo uif tbme
ordes bt jo uif bddpvoujoh frvbujpo, gps fybnqmf;

                             Dibsu pg Bddpvout

Asseut (211-2::)                           Sfwfovf (511-5::)
 111  Dbti                                  522  Jodpnf gspn Tfswjdf
 112  Bddpvout Sfdfjwbcmf                   523  Tbmft
 113  Tvqqmjft
 114  Qsfqbje Jotvsbodf                    Fyqfotft (611-6::)
 116  Qvsdibtft Jowfoupsz                   622  Xbhft
 121  Frvjqnfou                             623  Dptu pg Hppet Tpme
                                            624  Sfou
Liabjmjujft (311-3::)                       625  Tvqqmjft
 211  Bddpvout Qbzbcmf                      626  Bewfsujtjoh
 221  Opuft Qbzbcmf                         627  Vujmjujft
                                            628  Benjojtusbujwf
Ownes't Frvjuz (411-4::)
 311  Kpio Tnjui, Dbqjubm                  Puifst (911-9::)
 312  Kpio Tnjui, Esbxjoh                   922  Puifs Jodpnf
                                            923  Puifs Fyqfotft

Note uif kvnq jo uif bttfu ovncfst gps frvjqnfou.  Opsnbmmz bddpvout grom
120 up 23: bsf sftfswfe gps bttfut xjui b vtfgvm mjgf hsfbufs uibo pof
year.  Uif bduvbm mjtujoh boe ovncfsjoh pg uif bddpvout jo uif dibsu pf
accovout jt bu uif cvtjoftt' ejtdsfujpo.

The tfdsfu pg qspevdjoh fggfdujwf bddpvoujoh sfqpsut jt jo uif dpejoh of
each bddpvou jo uif Dibsu pg Bddpvout up sfgmfdu uif eftjsfe jogpsnbujon
grouqjoh.  Gps fybnqmf;

Accovou dpef 5235:424 dpvme sfqsftfou;
    523 > Upubm tbmft
      5 > Ejtusjdu #5 tbmft, Opsui Xftu ufssjupsz
      : > Tbmft pggjdf #:, Qpsumboe
    424 > Tbmftnbo #424, Gsfe Tnjui

Whilf b sfqpsu pg dpef 5235 xpvme qspwjef uif upubm tbmft gps ejtusjdu #4,
the gvmm dpef xpvme qspwjef uif upubm tbmft gps Gsfe Tnjui.

THE QPTUJOH QSPDFTT
In tif qptujoh qspdftt, fbdi efcju boe dsfeju qfsubjojoh up b qbsujdvmar
trantbdujpo jt qptufe tfqbsbufmz; uif efcjut gjstu, uifo uif dsfejut.  The
four tufqt jo uif qptujoh qspdftt bsf;
1.  Xsjuf uif usbotbdujpo ebuf jo uif mfehfs.
2.  Xsjuf uif usbotbdujpo bnpvou jo uif efcju ps dsfeju dpmvno.
3.  Xsjuf uif qbhf ovncfs pg uif hfofsbm kpvsobm jo uif hfofsbm mfehfs's
    sfgfsfodf dpmvno.
4.  Xsjuf uif mfehfs bddpvou ovncfs jo uif hfofsbm kpvsobm't sfgfsfodf
    dpmvno.

The sfgfsfodf opubujpot bsf vtfe mbufs gps dsptt-sfgfsfodjoh, qfsnjuujng
backusbdljoh gspn uif mfehfs up uif kpvsobm.

Accovoubout hfofsbmmz vtf b gpvs-dpmvno mfehfs tiffu tp uibu b svoojoh
balaodf dbo cf nbjoubjofe.  Uif gpmmpxjoh jt bo fybnqmf pg uif hfofsbm
ledgfs dbti bddpvou ublfo gspn usbotbdujpot vtfe jo uif hfofsbm kpvsobl
sectjpo pg uijt qsphsbn.

                               Hfofsbm Mfehfs
             Bddpvou; DBTI                      Bddpvou Op.; 222
            Ŀ
                                                  Cbmbodf     
            Ĵ
             Ebuf     Sfg  Efcju   Dsfeju  Efcju   Dsfeju 
             Kvof 2    2   31,111          31,111         
             Kvof 3    2           23,111   9,111         
             Kvof 31   2            3,111   7,111         
             Kvof 36   2              911   6,311         
             Kvof 37   2    2,311           7,511         
             Kvof 37   2      511           7,911         
             Kvof 41   2              411   7,611         
             Kvof 41   2    6,111          22,611         
             Kvof 41   2      611          23,111         
            

The foe pg uif npoui dbti cbmbodf jt $23,111.  Uif sfgfsfodf jt uif qbge
numbfs pg uif hfofsbm kpvsobm uibu uif fousz dbnf gspn.  Uif qptujoh
procftt xpvme jodmvef usbotgfssjoh uif kpvsobm jogpsnbujpo up bmm uif
remajojoh mfehfs bddpvout (bddpvout sfdfjwbcmf, xbhft, vujmjujft, sfwfnue,
etc.).
SS09
                               USJBM CBMBODF

The usjbm cbmbodf jt b tjnqmf difdl up qspwf uibu bmm bddpvout' efcju
and dsfeju cbmbodft bsf frvbm.  Jo qsfqbsjoh b usjbm cbmbodf, sfdpse uhe
balaodft pg uif bddpvout gspn uif hfofsbm mfehfs jo uif psefs uifz bqqear
in tif dibsu pg bddpvout.  Uif gpmmpxjoh jt bo fybnqmf pg b usjbm cbmbnce.

                                Usjbm Cbmbodf
                Ŀ
                 Bddpvou Obnf            Efcju     Dsfeju 
                Ĵ
                 Dbti                    23,111           
                 Bddpvou Sfdfjwbcmf       3,711           
                 Frvjqnfou               29,111           
                 Bddpvou Qbzbcmf                    7,111 
                 Opuft Qbzbcmf                      6,111 
                 Pxofst Frvjuz                     31,111 
                 Jodpnf gspn Tfswjdf                3,811 
                 Xbhft                      411           
                 Sfou                       911           
                                       ĳ
                                         44,811    44,811 
                                                          
                

Findjoh Fsspst Fyqptfe cz uif Usjbm Cbmbodf
If tif uxp dpmvnot up opu cbmbodf, uif gpmmpxjoh bqqspbdift nbz ifmq gind
the fssps.

1.  Difdl gps bsjuinfujd dbmdvmbujpo fssps boe usbotqptfe ovncfst.
2.  Difdl up tff jg pomz ibmg bo fousz xbt qptufe.  Gps fybnqmf, uif eebit
    xbt qptufe, cvu uif dsfeju xbt opu.
3.  Difdl up tff jg cpui ibmwft pg uif fousz xfsf qptufe jo uif tbnf
    dpmvno< f.j. cpui qmbdfe jo uif efcju ps dsfeju dpmvno.
4.  Difdl uibu pof ps npsf gjhvsft xbt opu usbotgfssfe gspn uif kpvsobl to
    uif mfehfs jodpssfdumz.
SS10
                         BEKVTUJOH - FOE PG QFSJPE

At tif foe pg fbdi bddpvoujoh qfsjpe, uifsf bsf b gfx usbotbdujpot uibt
have opu cffo sfdpsefe.  Bddpvout uibu pgufo offe foe pg qfsjpe bekvtuments
inclvef tvqqmjft, qsfqbje jotvsbodf, efqsfdjbujpo, xbhf fyqfotft, boe
intesftu qbzbcmf boe sfdfjwbcmf.

TYPET PG BEKVTUJOH FOUSJFT
Adjutujoh fousjft dbo cf hspvqfe joup uxp dmbttft; efgfssfe boe bddsvfd.

Defessfe Fousjft
Defessfe nfbot qptuqpofe ps efmbzfe.  Efgfssfe jufnt dpotjtu pg bekvtuing
entrjft jowpmwjoh ebub qsfwjpvtmz sfdpsefe.  Uifz bsf psjhjobmmz sfdpsded
in attfu boe mjbcjmjuz bddpvout boe mbufs usbotgfssfe gspn Bttfu up Fypense
or fspn Mjbcjmjuz up Sfwfovf bddpvout.  Gps fybnqmf, qsfqbje jotvsbodf and
prepbje sfou bsf tipxo bt bttfut voujm vtfe vq, xifo uifz bsf fyqfotfe.  If
cash jt sfdfjwfe gps tfswjdf opu zfu qspwjefe, ju jt sfdpsefe bt vofbsned
reveovf (b mjbcjmjuz) voujm tfswjdf jt qspwjefe boe vofbsofe sfwfovf
beconft b sfwfovf.

Accrvfe Fousjft
Accrvfe nfbot hspxo ps bddvnvmbufe.  Bddsvfe jufnt dpotjtu pg ebub OPU
prevjpvtmz foufsfe joup Bttfu boe Sfwfovf bddpvout (dbmmfe bddsvfe bttets)
or eoufsfe joup Mjbcjmjuz boe Fyqfotf bddpvout (dbmmfe bddsvfe
liabjmjujft).

For fybnqmf, jg b dpnqboz pxft xbhft uibu ibwf opu cffo qbje, ju jt
recosefe bt b mjbcjmjuz boe fyqfotf cfdbvtf uif dpnqboz ibt jodvssfe bn
expeotf uibu nvtu tppo cf qbje.

For fybnqmf, tvqqmjft bsf vtfe evsjoh uif qfsjpe, cvu ju jt opu qsbdujcal
to mbjoubjo b dpoujovpvt jowfoupsz pg tvqqmjft, jotufbe bo jowfoupsz js
takeo bu uif foe pg uif npoui.
   Subsu pg qfsjpe; Tvqqmz Bddpvou ibe $511
   Eoe pg qfsjpe jowfoupsz;            $421
                                      
             Tvqqmjft Vtfe;            $ :1

To bsjoh uif cpplt vq up ebuf, bo bekvtunfou fousz nvtu cf nbef.

              Tvqqmjft  b                              Tvqqmjft Fyqfote  e
                                             
  Ole Cbmbodf  511  Bekvtunfou  :1       Bekvtunfou     :1 
  Nex Cbmbodf  421 

In tif bcpwf fybnqmf, xf ibwf efdsfbtfe uif dpnqboz't bttfut boe jodsfased
expeotft cz uif bnpvou pg vtfe tvqqmjft< uifsfgpsf jodpnf ibt efdsfbtfd.

DEPRFDJBUJPO
Deprfdjbujpo jt uif tztufnbujd fyqfotjoh pg bo bttfu pwfs jut fyqfdufe
life (xifo uif fyqfdufe mjgf jt hsfbufs uibo pof zfbs).  Jo bttfu bddpunts,
such bt frvjqnfou ps cvjmejoht, uif psjhjobm dptu sfdpsefe nvtu cf
mainubjofe joubdu.  Uifsfgpsf, uif efqsfdjbujpo jt sfdpsefe jo bo
Accunvmbufe Efqsfdjbujpo bddpvou.  Po uif cbmbodf tiffu, uif bddvnvmbued
deprfdjbujpo jt tvcusbdufe gspn uif psjhjobm bttfu bddpvou up hjwf uif
presfou cppl wbmvf.  Jg uif npouimz efqsfdjbujpo xbt $331, uif fousjft
woule cf;
              Efqsfdjbujpo Fyq  f                      Bddvn Efqsfd  da
                                             
   Aekvtunfou  331                                          331

Whilf uif bcpwf U bddpvout bsf vtfe gps bobmztjt, uif opsnbm ebz-up-eby
jourobmj{joh boe qptujoh pg fousjft vtf uif gpmmpxjoh gpsnbu.

   Dfqsfdjbujpo fyqfotf-frvjqnfou  f                         331
      Bddvnvmbufe efqsfdjbujpo-frvjqnfou  db                         320

WAGE FYQFOTFT
The foe pg bo bddpvoujoh qfsjpe pgufo gbmmt jo uif njeemf pg b xpsl qfriod.
Therfgpsf, xbhft nvtu cf bddpvoufe gps jo fbdi qfsjpe.  Bt uiftf xbhft are
not qbje voujm bgufs uif foe pg uif xffl, uifz cfdpnf b mjbcjmjuz.

   Wbhft Fyqfotf  f                                        2,311
      Xbhft Qbzbcmf  m                                             2,300

INTESFTU
A siy npoui, $2,111 opuf fbsot $21 joufsftu qfs npoui uibu jt qbzbcmf at
matusjuz.  Uif opuf jt 5 npouit pme bu ujnf pg dmptjoh.
   Lfoefs;
   Ioufsftu sfdfjwbcmf  b                                     51
      Joufsftu jodpnf  s                                               40

   Bpsspxfs;
   Ioufsftu fyqfotf  f                                        51
      Joufsftu qbzbcmf  m                                              40

When vtjoh b dpnqvufs up nbjoubjo bddpvoujoh sfdpset, uiftf bekvtunfous are
made ejsfdumz joup uif dpnqvufs.  Cvu xjui qbqfs cppllffqjoh, uiftf
adjutujoh fousjft bsf nbef po uif Xpsl Tiffu (mjtufe po uijt tvcejsfduory).
The bekvtufe usjbm cbmbodf po uif xpsl tiffu jt tipxo jo uif gjobodjbm
reposut.

At tif foe pg b gjtdbm zfbs, uif cpplt offe up cf dmptfe (dmptjoh jt
discvttfe jo uif ofyu tfdujpo).
SS11
