Exhibit 20.2.14-3 Offset Methodology Time LineThe following display shows a time line as described in the text examples concerning the net rate period of overpayment and underpayment interest accrual. 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 from where the time span begins to where the span ends (by numbers) and then what information is presented.200412, Form 1120, 03152005, Underpayment200512, Form 1120, 03152006, Overpayment200412, Payment date, 11302007200512, Refund date, XXXX2008, Note: the Xs represent the yet to be determined refund dateFrom 1 to 3: Underpayment interest periodFrom 2 to 4: Overpayment interest periodFrom 2 to 3: Overlapping Net Rate period