Exhibit 20.2.14-18 Preparing a Time Line and Creating ACT/DMI Report 530Summary: The following display shows a time line for the Delphinium Corporation example to describe the net rate period of overpayment and underpayment 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 2 to 3: Underpayment interest originally assessed on 200712 is $860.02From 2 to 3: With Netting: Underpayment Interest at the Overpayment Rate is $100.26From 2 to 3: With Netting: Underpayment Interest at the GATT Rate is $408.47From 2 to 3: The netting benefit and the TC 341 amount for 200712 is $351.29 (860.02 minus 100.26 minus 408.47 equals 351.29)