Exhibit 20.2.14-5 Time Line for Norlem's NotionsThe following display shows a time line as described in the text example concerning the overpayment amounts and periods available for netting. 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. Amounts enclosed in parentheses represent a credit amount.200412, Form 1120, 03152005, $73,000.00200512, Form 1120, 03152006, $60,000.00200612, Form 1120X, 03152007, ($45,000.00)200412, Payment, Full paid date, 05042008, ($91,686.35)200612, Refund minus 9 days, 11212008, ($48,780.76)200412, Refund of first net rate adjustment with interest, minus 9 days, 03062009200512, interest computed to 870 waiver date plus 30 days, 05022009From 1 to 4: 200412 underpayment interest period (03152005 to 05042008)From 2 to 7: 200512 underpayment interest period for current adjustment (03152006 to 05022009)From 3 to 5: 200612 overpayment interest period (03152007 to 11212008)From 3 to 4: Overlapping period previously netted (03152007 to 05042008)From 4 to 5: Unnetted overlapping period (05042008 to 11212008)From 4 to 7: Unnetted overlapping periodThe current adjustment can overlap with $47,883.37 plus $1,194.70 available at the beginning of the unnetted period.