Figure 20.2.14-16 Overlapping Period Time Line with More than Two Tax PeriodsThe following display shows a time line as described in the text reflecting 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.200609, Form 1120, Underpayment, 12152006, $97,000.00200709, Form 1120X, Overpayment, 12152007, ($27,000.00)200712, Form 941, Overpayment, 01312008, ($5,000.00)200709, Refund, 10062008, $27,924.52200609, Payment, 12232008, ($111,817.16)200712, Refund, 06292009, ($5,320.59)From 1 to 2: Unnetted periodFrom 2 to 4: First overlapping periodFrom 3 to 5: Second overlapping periodFrom 5 to 6: Unnetted period