Exhibit 20.2.14-18 Preparing a Time Line Creating ACT/DMI Report 530Summary: The following display shows a time line for the Delphinium Corporation example to describe the period of underpayment and overpayment 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.200612, Form 1120, 03152007, Overpayment200712, Form 1120, 03152008, Underpayment200712, Full Paid Date, 10202008200612, Pending overpayment by manual refund, 02142009, ($27,000.00)From 1 to 4: Overpayment interest periodFrom 2 to 3: Underpayment interest periodFrom 2 to 3: Overlapping period