Figure 20.2.14-14 Time Line for Unnetted Periods and AmountsThe following display shows a time line as described in the text to reflect the overlapping and unnetted periods 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.200512, Form 1120, Underpayment, 03152006, $175,000.00200512, 03122007, Begin additional 2% interest rate200612, Form 1120, Overpayment, 03152007, ($250,000.00)200512, Payment, 07072007, ($195,046.74)200612, Refund, 01012008, $261,363.60From 1 to 3: Unnetted periodFrom 3 to 4: Overlapping period; Underpayment interest at GATT rateFrom 4 to 5: Unnetted period