Figure 20.2.14-13 Overlapping Period Time LineThe following display shows a time line for the Henry Corporation example to reflect the overlapping period of overpayment and underpayment interest accrual. This time line is presented using numbers from left to right to explain the data on the page. This data is displayed 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.200612, Form 1120X, Underpayment, 03152007, $53,000.00200712, Form 1120X, Overpayment, 03152008, ($32,000.00)200612, Payment, 08032008, ($53,617.29)200712, Refund, 09082008, ($32,572.17)From 1 to 3: Underpayment interest at normal rate $5,617.29From 2 to 3: Overlapping period; Overpayment interest at the underpayment interest rate $732.13From 3 to 4: Overpayment interest at normal rate $95.72