Figure 20.2.14-10 Overlapping Period Time LineThe following display shows a time line as described in the text concerning the overlapping period of overpayment and underpayment interest. This time line is presented using numbers from left to right to help explain the rest of the data on the page. This data is displayed as from where the time span begins to where the span ends (by numbers) and then what information is presented. Amounts enclosed in parentheses represent a credit amount.200412, Form 1120, Underpayment, 03152005, $150,000.00200712, Form 1120, Overpayment, 03152008, ($79,000.00)200412, Payment in full date, 02202009, ($204,361.17)200712, Refund date minus 9 day back-off, 03142009, $81,676.25From 1 to 3: Underpayment periodFrom 2 to 4: Overpayment periodFrom 2 to 3: Overlapping net-rate period