Exhibit 20.2.14-11 Special Net Rate Interest Computations - Net Rate Computation When a Form 2285 is Used The following display shows a time line as described in the text example when there is more than one overpayment period. 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 displayed in parentheses represent a credit amount.200612, Form 1120, General Adjustment, 03152007200712, Form 1120, General Adjustment, 03152008200612, Carryback from 200812, 03152009, Original Carryback ($37,000.00), Carryback Recapture $27,000.00200712, Carryback from 200812, 03152009, Original Carryback ($16,000.00), Carryback Recapture $16,000.00200612 and 200712, Carrybacks from 200812 refunded without interest on 06082009200712, General Adjustment refund, minus 54 days, 10072009200612, Full paid date, 12132009From 1 to 7: Underpayment interest period on $35,000.00From 3 to 7: Underpayment interest period on $35,000.00 plus $27,000.00 carryback recaptureFrom 2 to 6: Overpayment interest period on ($58,000.00)From 3 to 6: Overpayment interest period on ($58,000.00) minus $16,000.00 carryback recaptureFrom 2 to 6: Net rate periodFrom 2 to 5: Underpayment interest-free period on $10,000.00From 3 to 5: Overpayment interest-free period on ($16,000.00)