Exhibit 20.2.14-11 Special Net Rate Interest Computations - Net Rate Computation When a Form 2285 is UsedThe 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 at the corporate rateFrom 1 to 2: (1st) Underpayment rate: \$35,000.00 plus interest of \$2,843.71 equals \$37,843.71From 2 to 6: Overpayment interest at GATT rateFrom 2 to 3 and 4: (2nd) Overpayment rate on \$37,843.71 plus interest of \$1,184.44 equals \$39,028.15 minus \$10,000.00 equals \$29,028.15From 3 and 4 to 5: (3rd) Overpayment rate on \$58,000.00 plus interest of \$2,145.66 minus \$16,000.00 carryback recapture equals \$44,145.66. Also, \$29,028.15 plus interest of \$114.35 equals \$29,142.50 plus \$37,000.00 equals \$66,142.50 minus the previous \$44,145.66 equals \$21,996.84From 5 to 7: (4th) Underpayment rate on \$21,996.84 plus interest of \$457.87 equals \$22,454.71From 5 to 6: (5th) Overpayment rate on \$44,145.66 plus interest of \$222.43 equals \$44,368.09From 6 to 7: (6th) Underpayment rate on \$44,368.09 plus interest of \$326.95 equals \$44,695.04Amount of unnetted overpayment at the beginning of the 03152008 overlapping period is \$28,971.85 (\$58,000.00 overpayment less the \$29,028.15 net rate amount).Amount of unnetted overpayment as of 03152009 is \$14,942.66. This equals the \$58,000.00 overpayment plus \$1,970.81 overpayment interest accrued from 03152008 to 03152009 (\$59,970.81) LESS the \$29,028.15 that the net rate was applied to as of 03152009 and LESS the overpayment interest suspension of \$16,000.00. (\$58,000 + \$1,970.81 - \$29,028.15 - \$16,000).General Adj. overassessment plus interest accruals on \$58,000.00 (03152008 to 06082009) including an overpayment interest suspension of \$16,000.00 from 03152009 to 06082009, less the 2007 C/B recap. from 2008 equals the amount available as of 06082009 subject to net rate.