For other versions of this document, see http://wikileaks.org/wiki/CRS-RL30007 ------------------------------------------------------------------------------ ¡ Prepared for Members and Committees of Congress ¡ ¢ Over the past several years there have been five major changes in federal individual marginal income tax rates. The Tax Reform Act of 1986, the Omnibus Budget Reconciliation Act of 1990, the Omnibus Budget Reconciliation Act of 1993, the Economic Growth and Tax Relief Reconciliation Act of 2001, the Jobs and Growth Tax Relief Reconciliation Act of 2003, and the Working Families Tax Relief Act of 2004 all changed the marginal income tax rate structure. The marginal income tax rate structure for 2006 consists of six statutory marginal rates: 10%, 15%, 25%, 28%, 33%, and 35%. Although these acts changed the tax rate structure, they maintained, in a slightly modified form, the policy of tax indexation introduced in 1981. Under current law, the personal exemptions, standard deductions, earned income tax credit, the personal exemption phaseout threshold, the itemized deduction limitation threshold, the tax rate brackets, and other components of the tax structure are indexed for inflation. Tax indexation helps prevent inflation from producing automatic tax increases and unintended changes in the distribution of the tax burden. This report is updated annually to reflect the most recent indexation adjustments. ¡ Tax Reform Act of 1986 .................................................................................................................. 1 Omnibus Budget Reconciliation Act of 1990.................................................................................. 2 Omnibus Budget Reconciliation Act of 1993.................................................................................. 3 Economic Growth and Tax Relief Reconciliation Act of 2001 ....................................................... 4 Jobs and Growth Tax Relief Reconciliation Act of 2003 ................................................................ 5 The Working Families Tax Relief Act of 2004................................................................................ 5 Effects of Inflation on Real Income Tax Liabilities ........................................................................ 5 The Mechanics of Indexation .......................................................................................................... 6 Tax Rate Schedules for 1989 Through 2007 ................................................................................... 7 Table 1. Tax Rates, Personal Exemptions, and Standard Deductions, 1989.................................... 7 Table 2. Tax Rates, Personal Exemptions, and Standard Deductions, 1990.................................... 8 Table 3. Tax Rates, Personal Exemptions, and Standard Deductions, 1991.................................... 9 Table 4. Tax Rates, Personal Exemptions, and Standard Deductions, 1992.................................... 9 Table 5. Tax Rates, Personal Exemptions, and Standard Deductions, 1993.................................. 10 Table 6. Tax Rates, Personal Exemptions, and Standard Deductions, 1994...................................11 Table 7. Tax Rates, Personal Exemptions, and Standard Deductions, 1995.................................. 12 Table 8. Tax Rates, Personal Exemptions, and Standard Deductions, 1996.................................. 12 Table 9. Tax Rates, Personal Exemptions, and Standard Deductions, 1997.................................. 13 Table 10. Tax Rates, Personal Exemptions, and Standard Deductions, 1998................................ 14 Table 11. Tax Rates, Personal Exemptions, and Standard Deductions, 1999................................ 15 Table 12. Tax Rates, Personal Exemptions, and Standard Deductions, 2000................................ 16 Table 13. Tax Rates, Personal Exemptions, and Standard Deductions, 2001................................ 17 Table 14. Personal Exemptions and Standard Deductions, 2002 .................................................. 17 Table 15. Marginal Income Tax Rates, 2002 ................................................................................. 18 Table 16. Marginal Income Tax Rates, 2003 Under Prior Law ..................................................... 18 Table 17. Personal Exemptions and Standard Deductions, Limitation on Itemized Deductions, and the Personal Exemption Phaseout, 2003 ......................................................... 19 Table 18. Marginal Income Tax Rates, 2003 ................................................................................. 20 Table 19. Personal Exemptions and Standard Deductions, Limitation on Itemized Deductions, and the Personal Exemption Phaseout, 2004 ......................................................... 20 Table 20. Marginal Income Tax Rates, 2004 ................................................................................. 21 Table 21. Personal Exemptions, Standard Deductions, Limitation on Itemized Deductions and the Personal Exemption Phase Out Thresholds, 2005 ......................................................... 21 ¡ Table 22. Marginal Income Tax Rates, 2005 ................................................................................. 22 Table 23. 2005 EITC Indexed Levels............................................................................................ 22 Table 24. Personal Exemptions, Standard Deductions, Limitation on Itemized Deductions and the Personal Exemption Phase Out Thresholds, 2006 ......................................................... 23 Table 25. Marginal Income Tax Rates, 2006 ................................................................................. 23 Table 26. 2006 EITC Indexed Levels............................................................................................ 24 Table 27. Personal Exemptions, Standard Deductions, Limitation on Itemized Deductions and the Personal Exemption Phase Out Thresholds, 2007 ......................................................... 24 Table 28. Marginal Income Tax Rates, 2007 ................................................................................. 25 Author Contact Information .......................................................................................................... 26 ¡ O ver the past several years, there have been five major changes in federal individual marginal income tax rates. The Tax Reform Act of 1986 (TRA86) created an individual marginal income tax rate structure that consisted of two statutory tax rates, 15% and 28%. However, TRA86 also legislated a 5% surcharge on the taxable income of certain upper-income households, which effectively created a third marginal tax rate of 33%. The Omnibus Budget Reconciliation Act of 1990 (OBRA90) eliminated the 5-percent surcharge and created a marginal tax rate structure consisting of three statutory marginal tax rates of 15%, 28%, and 31%. However, OBRA90 also contained a provision that limited the amount of itemized deductions that upper-income households could claim and a provision that modified the phaseout of the tax benefits of personal exemptions for upper-income households. The Omnibus Budget Reconciliation Act of 1993 (OBRA93) added two new marginal income tax rates, 36% and 39.6%, at the upper end of the income scale. It also delayed indexation of the two new tax brackets for one year. In addition, OBRA93 made permanent the limitation on itemized deductions and the phaseout of the tax benefits of the personal exemption. The Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA 2001) created a new 10% marginal income tax bracket. It also reduced the top four marginal tax rates to 25%, 28%, 33%, and 35% with the changes phased-in over the period 2001 through 2006. The Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA 2003) accelerated, to 2003, the phase-in of the tax rate reductions originally enacted in EGTRRA 2001. The Working Families Tax Relief Act of 2004 extended through 2010 most of the tax changes enacted as part of the 2003 Act. The following sections of this report describe the changes in the marginal tax rate structure over the past several years. In addition, the reasons for tax indexation and the mechanics of tax indexation are briefly explained. The final section contains the tax rate schedules, exemption amounts, and standard deductions for joint, single, and head of household returns for tax years 1989 through 2007.1 ¡ Prior to 1986 there were approximately 14 marginal income tax rates ranging from 11% to 50%. For tax years after 1987, the Tax Reform Act reduced the marginal tax rate structure to two statutory tax rates of 15% and 28%. Although the Tax Reform Act specified that there were only two statutory individual marginal income tax rates, it also adopted a 5% surcharge on the taxable income of certain upper-income households. This surcharge effectively created a third marginal tax rate of 33% (28% statutory marginal tax rate plus 5% surcharge) and produced an anomaly in the tax code that came to be known as the tax rate "bubble." 1 This report concentrates on statutory marginal income tax rates, which are the rates of tax applicable on an increment of taxable income. Average tax rates, on the other hand, are tax liability expressed as a percentage of income. ¡ Because the surcharge was phased out as incomes increased, marginal tax rates rose to 33% but then fell back to 28%. Hence, the tax rate "bubble." The surcharge was adopted so that the 1986 Act would not change the distribution of the income tax burden relative to its distribution under pre-1986 tax law, would meet the needed revenue targets, and yet allow the 1986 Act to be characterized as having only two statutory marginal tax rates. The surcharge was designed to phase out the tax benefits of the 15% tax bracket and the tax benefits of the personal exemptions for upper-income households. For joint returns in 1990, the phaseout of the tax benefits of the 15% tax bracket started when taxable income exceeded $78,400 and ended when taxable income reached $162,770. For single returns, the phaseout of the 15% tax bracket occurred over the taxable income range of $47,050 to $97,620. For heads of households, the phaseout occurred over the taxable income range of $67,200 to $134,930. To demonstrate how the 5% surcharge worked to "phase out" the tax benefits of the 15% tax bracket consider the following example based on joint returns for 1990. The difference between taxing the first $32,450 of taxable income at 28% instead of 15% was $4,218.50. Five percent of the difference between the upper and lower phaseout limits was also $4,218.50 ($162,770 less $78,400 multiplied by 5%). Hence, assessing the 5% surcharge on taxable income between $78,400 and $162,770 was equivalent to having taxed the first $32,450 of taxable income at 28 rather than 15%. The 5% surcharge produced identical results for both single and head of household returns. This surcharge effectively raised the marginal tax rate on taxable income within these ranges from 28% to 33% (28% statutory marginal tax rate plus 5% surcharge). A 5% surcharge was also used to phase out the tax benefits of the personal exemption for upper- income households. In 1990, each personal exemption was worth $2,050 and produced a tax savings for a household in the 28% marginal tax rate bracket of $574 ($2,050 times 28%). To recapture this tax savings a 5% surcharge was assessed against $11,480 of taxable income for each personal exemption claimed. A 5% surcharge against this amount of taxable income increased tax liability by $574 ($11,480 times 5%), which exactly offset the tax savings from the personal exemption. The phaseout of personal exemptions started immediately after the phaseout of the 15% tax bracket and the phaseout of each exemption occurred sequentially. This meant that the taxable income range over which the 5% surcharge applied depended on the number of personal exemptions claimed on the tax return. For example, on a joint return claiming two personal exemptions the 5% surcharge would apply to taxable income between $162,770 and $185,730 ($162,770 plus two times $11,480). On a joint return with four personal exemptions, the 5% surcharge would apply to taxable income between $162,770 and $208,690 ($162,770 plus four times $11,480). As was also the case with the phaseout of the tax benefits from the 15% tax bracket, the phaseout of the personal exemption effectively raised the statutory marginal tax rate from 28% to 33% (28% regular tax rate plus 5% surcharge). As noted, the income range over which the effective marginal tax rate was 33% depended on the number of personal exemptions claimed. The Omnibus Budget Reconciliation Act of 1990 (OBRA90) created a three-tiered statutory marginal income tax rate structure with rates of 15%, 28%, and 31%, effective in tax years ¡ beginning in 1991. (The tax rate structure for 1991 is shown in Table 5.) OBRA90 also eliminated the tax bubble by repealing the 5% surcharge that was instituted under the Tax Reform Act of 1986 (TRA86). Although the 5% surcharge was repealed, it was replaced with a limitation on itemized deductions and a new approach to phasing out the tax benefits of the personal exemption for upper-income households. OBRA90 also reintroduced a tax-rate differential on capital gains income. Provisions in the 1986 Act had eliminated the preferential tax treatment of capital gains income and hence, capital gains income was treated as ordinary income and taxed at regular rates of up to 33%. OBRA90 contained a provision which limited the tax on capital gains income to a maximum of 28%. This provision was effective starting in tax year 1991. The OBRA90 limitation on itemized deductions worked as follows. For tax years starting in 1991, otherwise allowable deductions were reduced by 3% of the amount by which a taxpayer's adjusted gross income (AGI) exceeded $100,000 (except in the case of married couples filing separate returns where the AGI limit was $50,000). For example, in 1991, if a taxpayer's AGI were $110,000, then his otherwise allowable itemized deductions would be reduced by $300 ($110,000 less $100,000 times 3%). This provision effectively raised the marginal income tax rate of those taxpayers affected by approximately 1 percentage point. (A dollar of income in excess of $100,000 was taxed as if it were $1.03, since in addition to the extra dollar of income, the taxpayer lost .03 of itemized deductions.) Allowable deductions for medical expenses, casualty and theft losses, and investment interest were not subject to this limitation. For tax years after 1991, the $100,000 threshold was indexed for inflation. This provision was originally scheduled to expire after tax year 1995. The phaseout of the tax benefits of the personal exemption worked as follows. Each personal exemption was phased out by a factor of 2% for each $2,500 (or fraction of $2,500) by which a taxpayer's AGI exceeded a given threshold amount. In 1991, the threshold amount for a joint return was $150,000; for a single return the threshold was $100,000; and for heads of households the threshold was $125,000. For example, in 1991, a joint household whose AGI was $183,000 would lose 28% of their total personal exemptions claimed. The AGI amount in excess of the threshold in this instance would be $33,000, $183,000 AGI less $150,000 threshold limit. The $33,000 excess divided by $2,500 would produce a factor of 13.2 which when rounded up would equal 14. This figure is multiplied by 2% to arrive at the final disallowance amount of 28%. Hence, if the family had claimed two personal exemptions, which at $2,150 each would total $4,300, they would only be allowed to deduct $3,096 ($4,300 total personal exemptions less the $1,204 disallowance, which is 28% of the total). For tax years after 1991, these threshold amounts were indexed for inflation. This provision was also scheduled to expire after tax year 1995. The Omnibus Budget Reconciliation Act of 1993 (OBRA93) made several changes in the individual marginal income tax rate structure. First, it added two new marginal tax rates, 36 and 39.6%, at the upper-end of the income spectrum. (The 39.6% marginal tax rate bracket was ¡ created by imposing a "10% surtax" on high-income taxpayers.) Although OBRA93 was enacted in August of 1993, the increase in the top marginal tax rates was made effective retroactively to January 1, 1993. (Affected taxpayers, however, were not assessed penalties for underpayment of 1993 taxes resulting from the tax rate increase and they were also allowed to pay any additional 1993 taxes in three equal installments over a two-year period.) Second, OBRA93 delayed indexation of the new top marginal income tax brackets for one year. Hence, the nominal dollar tax brackets for the 36% and 39.6% marginal tax rates will remain at the same level for both tax year 1993 and 1994. Finally, OBRA93 made permanent both the itemized deduction limitation and the phaseout of the tax benefits from the personal exemption. ¡ The Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) made three major changes to the individual income tax rate structure. First, it created a new 10% marginal income tax bracket for a portion of taxable income that had been taxed at the 15% marginal tax rate. The new 10% marginal income tax rate bracket applied, beginning in tax year 2002, to the first $12,000 of taxable income for married couples filing jointly, the first $10,000 of taxable income for heads of households, and the first $6,000 of taxable income for single individuals. In 2008, the $6,000 amount for single individuals was scheduled to be $7,000 and the $12,000 amount for married taxpayers filing joint returns was scheduled to be $14,000. Starting with tax year 2009, these marginal tax rate bracket amounts are scheduled to be indexed for inflation. Second, the 2001 Act reduced the top four marginal income tax rates over the 2001 through 2006 time period. Under prior income tax law, the marginal tax rate structure for individuals consisted of five rates: 15%, 28%, 31%, 36% and 39.6%. The 2001 Act reduced the top four marginal income tax rates over a six-year period to 25%, 28%, 33% and 35% respectively. Finally, the act increased the width of the 15% tax bracket for married couples filing joint returns to twice the width of the 15% tax bracket for single returns. This provision was scheduled to be phased-in over a four-year time period starting in 2005. The end point of the 15% tax bracket for joint returns was scheduled to be 180% of the end point of the 15% tax bracket for single returns in 2005, 187% in 2006, 193% in 2007, and 200% in 2008 and subsequent years.2 In addition to these changes that directly affected the tax rate structure, the 2001 Act made several other changes of note. It increased the standard deduction for joint returns to twice the size of the standard deduction for single returns, with the change scheduled to be phased in over a five year period, 2005 to 2009. EGTRRA also repealed the limitation on itemized deductions and personal exemptions for high-income taxpayers with the repeal scheduled to be phased in between 2006 and 2010. 2 For more information on these changes see CRS Report RS20976, Individual Income Tax Rates Under the Economic Growth and Tax Relief Reconciliation Act of 2001 (P.L. 107-16), by Gregg A. Esenwein. ¡ ¡ The Jobs and Growth Tax Relief Reconciliation Act (JGTRRA) made several changes to the individual income tax rate structure. First, it accelerated to 2003 the tax rate reductions, originally enacted as part of EGTRRA, that were scheduled to occur between 2004 and 2006. Second, it accelerated the scheduled expansion in the 10% tax bracket for single and joint returns to tax years 2003 and 2004. In 2005, the 10% bracket reverts to the levels as scheduled under EGTRRA. Third, it accelerates the scheduled widening of the 15% tax bracket for joint returns to twice the width of the 15% tax bracket for single returns. This change would be effective for tax years 2003 and 2004. In 2005, the 15% bracket for joint returns would revert to its levels as scheduled under EGTRRA. Fourth, JGTRRA accelerated the scheduled increase in the standard deduction for joint returns. For tax years 2003 and 2004, the standard deduction for joint returns will be twice the size of the standard deduction for single returns. In 2005, the standard deduction for joint returns reverts to the levels as scheduled under EGTRRA. ¡ In September 2004, Congress passed the Working Families Tax Relief Act of 2004 (WFTRA). WFTRA extended several tax provisions that were scheduled to expire at the end of 2004. These expiring tax reductions were enacted under JGTRRA, which had accelerated implementation of tax reductions originally enacted in 2001 under EGTRRA. Among other things, WFTRA extended marriage penalty relief (standard deduction and 15% tax bracket for joint returns set at twice the level as those for single returns) through 2008. (In 2009 and 2010, EGTRRA provisions apply, maintaining the level of the standard deduction and 15% tax bracket for joint returns). The 2004 Act also extended the increase in the 10% income tax bracket through 2010. ¡ In the United States, the federal individual income tax is progressive. That is, as incomes increase, income tax liabilities, when measured as a percentage of income, also increase. Part of this progressivity is achieved through marginal tax rates that increase as taxable income increases. In addition, the income tax is structured on the basis of nominal dollar amounts. Some examples of nominal dollar amounts in the income tax are the personal exemption, the standard deduction, and the earned income tax credit. During periods of inflation, under an unindexed tax system, the progressive nature of the marginal tax rates combined with nominal dollar amounts produces automatic tax increases and unintentional changes in the distribution of the tax burden. The effects of inflation on real income tax liabilities can be illustrated in the following manner. Consider the case of a four-person family with a $30,000 income who filed a joint return in 1989. ¡ If we assume that the family did not itemize its deductions, but rather used the standard deduction, then its taxable income would have been $16,800 ($30,000 less standard deduction of $5,200 and four personal exemptions at $2,000 apiece). Income tax liability on taxable income of $16,800 would have been $2,520 which translates into an average tax rate of 8.4% ($2,520 income tax liability divided by $30,000 income). (See Table 1 for 1989 tax rates.) Now consider what would happen if inflation averaged 5% in 1990. In order to maintain the same real gross income that it had in 1989, the family would have to earn $31,500 in 1990. In other words, income would have to rise by $1,500 for the family to maintain the same real purchasing power that it had in the previous year. Assuming there is no indexation, the family's taxable income would be $18,300 ($31,500 less the standard deduction of $5,200 and four personal exemptions at $2,000 apiece). Income tax owed on a taxable income of $18,300 would be $2,745 which translates into an average tax rate of 8.7%. As can be seen from this example, under an unindexed tax system, inflation increased this family's real income tax burden by 0.3 of a percentage point between 1989 and 1990. If the tax system had been indexed for the assumed 5% inflation, the family would have experienced no increase in their real tax burden. For instance, under an indexed system the value of the standard deduction for a joint return would have increased from $5,200 in 1989 to $5,460 in 1990. The personal exemption would have increased from $2,000 to $2,100. Under these circumstances the family's 1990 taxable income would have been $17,640 ($31,500 income less standard deduction and personal exemptions). Based on this taxable income, their income tax liability would have been $2,646 which translates into an average tax rate of 8.4%. Thus, under an indexed tax system, the family would have experienced no change in their real income tax liability between 1989 and 1990. ¡ Provisions originally contained in the Economic Recovery Tax Act of 1981 and later amended by the Tax Reform Act of 1986, the Omnibus Budget Reconciliation Act of 1990, and the Omnibus Budget Reconciliation Act of 1993, specify that certain components of the individual income tax system will be indexed for inflation. These components include the standard deductions, the additional standard deductions for the elderly and the blind, the personal exemption, the earned income tax credit (EITC), the income breakpoints between the various tax rate brackets, the income level at which the limitation on itemized deductions becomes effective, and the income level above which the tax benefits of the personal exemptions are phased out. The adjustment for any given tax year is to be based on the percentage amount by which the average Consumer Price Index for all urban consumers (CPI-U) for the twelve month period ending on August 31 of the preceding year exceeds the average CPI-U during a specified twelve month base period. The base period varies depending upon the tax component under consideration. With the exception of the EITC, inflation adjustments are rounded down to the nearest multiple of $50. Although rounding down affects the accuracy of any given year's inflation adjustment, the effect will not be cumulative since each year's adjustment will be calculated to reflect the entire amount of inflation that has occurred between the adjustment year and the base period. ¡ For example, the adjustment factor for the standard deductions in 2002 was calculated as follows. The average CPI-U for the base period, September 1986 through August 1987, was 111.98. The average CPI-U for the period September 2000 through August 2001 was 175.875. Given these amounts, the inflation adjustment factor for 2002 was 1.5705 (175.875/111.98). This inflation adjustment factor was then applied to the base year values of the standard deductions to determine their values for 2002. For instance, the standard deduction for joint returns in the base year was $5,000. Multiplying this amount by the inflation adjustment factor produces a 2002 value of $7,852. Rounding down to the nearest $50 multiple results in a 2002 standard deduction for joint returns of $7,850. This same process was applied to all of the other indexed components of the tax code to determine their values in terms of 2002 dollars. ¡ The following tables present the marginal tax rates schedules, personal exemption amounts, and standard deductions for tax years 1989 through 2007. 9891 ,snoitcudeD dradnatS dna ,snoitpmexE lanosreP ,setaR xaT.1 elbaT snoitpmexE lanosreP 000,2$ snoitcudeD dradnatS tnioJ 002,5$ elgniS 001,3 dlohesuoH fo daeH 055,4 dnilB eht dna ylredlE eht rof snoitcudeD dradnatS lanoitiddA tnioJ 006$ dlohesuoH fo daeH/elgniS 057 snruteR tnioJ ,setaR xaT emocnI lanigraM :si emocni elbaxat fI :si xat ,nehT 059,03 $ - 0 $ 0 $ revo tnuoma eht fo %51 058,47 $ - 059,03 $ 059,03 $ revo tnuoma eht fo %82 + 05.246,4$ 027,771$ - 058,47 $ 058,47 $ revo tnuoma eht fo %33 + 05.439,61$ + 027,771$ 027,771$ revo tnuoma eht fo %82 + 06.188,05$ snruteR elgniS ,setaR xaT emocnI lanigraM :si emocni elbaxat fI :si xat ,nehT 055,81 $ - 0 $ 0 $ revo tnuoma eht fo %51 009,44 $ - 055,81 $ 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elbaxat fI snruteR tnioJ ,setaR xaT emocnI lanigraM 009 dlohesuoH fo daeH/elgniS 007$ tnioJ dnilB eht dna ylredlE eht rof snoitcudeD dradnatS lanoitiddA 052,5 dlohesuoH fo daeH 006,3 elgniS 000,6$ tnioJ snoitcudeD dradnatS 003,2$ snoitpmexE lanosreP 2991 ,snoitcudeD dradnatS dna ,snoitpmexE lanosreP ,setaR xaT.4 elbaT 054,07 $ revo tnuoma eht fo %13 + 771,61$ + 054,07 $ 003,72 $ revo tnuoma eht fo %82 + 590,4 $ 054,07 $ - 003,72 $ 0 $ revo tnuoma eht fo %51 003,72 $ - 0 $ :si xat ,nehT :si emocni elbaxat fI sdlohesuoH fo sdaeH ,setaR xaT emocnI lanigraM 003,94 $ revo tnuoma eht fo %13 + 05.851,11$ + 003,94 $ 053,02 $ revo tnuoma eht fo %82 + 05.250,3 $ 003,94 $ - 053,02 $ 0 $ revo tnuoma eht fo %51 053,02 $ - 0 $ :si xat ,nehT :si emocni elbaxat fI snruteR elgniS ,setaR xaT emocnI lanigraM 051,28 $ revo tnuoma eht fo %13 + 285,81$ + 051,28 $ 000,43 $ revo tnuoma eht fo %82 + 001,5 $ 051,28 $ - 000,43 $ 0 $ revo tnuoma eht fo %51 000,43 $ - 0 $ :si xat ,nehT :si emocni elbaxat fI snruteR tnioJ ,setaR xaT emocnI lanigraM 058 dlohesuoH fo daeH/elgniS 056$ tnioJ dnilB eht dna ylredlE eht rof snoitcudeD dradnatS lanoitiddA 000,5 dlohesuoH fo daeH 004,3 elgniS 007,5$ tnioJ snoitcudeD dradnatS 051,2$ snoitpmexE lanosreP 1991 ,snoitcudeD dradnatS dna ,snoitpmexE lanosreP ,setaR xaT. 3 elbaT ¡ 004,67$ revo tnuoma eht fo %13 + 445,71$ 005,721 $ - 004,67 $ 006,92$ revo tnuoma eht fo %82 + 044,4$ 004,67 $ - 006,92 $ 0 $ revo tnuoma eht fo %51 006,92 $ - 0 $ :si xat ,nehT :si emocni elbaxat fI sdlohesuoH fo sdaeH ,setaR xaT emocnI lanigraM 000,052$ revo tnuoma eht fo %6.93 + 277,97$ + 000,052 $ 000,511$ revo tnuoma eht fo %63 + 271,13$ 000,052 $ - 000,511 $ 005,35$ revo tnuoma eht fo %13 + 701,21$ 000,511 $ - 005,35 $ 001,22$ revo tnuoma eht fo %82 + 513,3$ 005,35$ - 001,22 $ 0 $ revo tnuoma eht fo %51 001,22 $ - 0 $ :si xat ,nehT :si emocni elbaxat fI snruteR elgniS ,setaR xaT emocnI lanigraM 000,052$ revo tnuoma eht fo %6.93 + 925,57$ + 000,052 $ 000,041$ revo tnuoma eht fo %63 + 929,53$ 000,052 $ - 000,041 $ 051,98$ revo tnuoma eht fo %13 + 561,02$ 000,041 $ - 051,98 $ 009,63$ revo tnuoma eht fo %82 + 535,5$ 051,98 $ - 009,63 $ 0 $ revo tnuoma eht fo %51 009,63 $ - 0 $ :si xat ,nehT :si emocni elbaxat fI snruteR tnioJ ,setaR xaT emocnI lanigraM 009 dlohesuoH fo daeH/elgniS 007$ tnioJ dnilB eht dna ylredlE eht rof snoitcudeD dradnatS lanoitiddA 054,5 dlohesuoH fo daeH 007,3 elgniS 002,6$ tnioJ snoitcudeD dradnatS 053,2$ snoitpmexE lanosreP 3991 ,snoitcudeD dradnatS dna ,snoitpmexE lanosreP ,setaR xaT.5 elbaT 051,47 $ revo tnuoma eht fo %13 + 532,71$ + 051,47 $ 057,82 $ revo tnuoma eht fo %82 + 313,4 $ 051,47 $ - 057,82 $ 0 $ revo tnuoma eht fo %51 057,82 $ - 0 $ :si xat ,nehT :si emocni elbaxat fI sdlohesuoH fo sdaeH ,setaR xaT emocnI lanigraM 009,15 $ revo tnuoma eht fo %13 + 447,11$ + 009,15 $ 054,12 $ revo tnuoma eht fo %82 + 812,3 $ 009,15 $ - 054,12 $ 0 $ revo tnuoma eht fo %51 054,12 $ - 0 $ :si xat ,nehT :si emocni elbaxat fI snruteR elgniS ,setaR xaT emocnI lanigraM ¡ 000,052$ revo tnuoma eht fo %6.93 + 992,77$ + 000,052 $ 005,721$ revo tnuoma eht fo %63 + 991,33$ 000,052 $ - 005,721 $ 057,87$ revo tnuoma eht fo %13 + 170,81$ 005,721 $ - 007,87 $ 005,03$ revo tnuoma eht fo %82 + 575,4$ 007,87 $ - 005,03 $ 0 $ revo tnuoma eht fo %51 005,03 $ - 0 $ :si xat ,nehT :si emocni elbaxat fI sdlohesuoH fo sdaeH ,setaR xaT emocnI lanigraM 000,052$ revo tnuoma eht fo %6.93 + 046,97$ + 000,052 $ 000,511$ revo tnuoma eht fo %63 + 040,13$ 000,052 $ - 000,511 $ 001,55$ revo tnuoma eht fo %13 + 174,21$ 000,511 $ - 001,55 $ 057,22$ revo tnuoma eht fo %82 + 314,3$ 001,55 $ - 057,22 $ 0 $ revo tnuoma eht fo %51 057,22 $ - 0 $ :si xat ,nehT :si emocni elbaxat fI snruteR elgniS ,setaR xaT emocnI lanigraM 000,052$ revo tnuoma eht fo %6.93 + 503,57$ + 000,052 $ 000,041$ revo tnuoma eht fo %63 + 507,53$ 000,052 $ - 000,041 $ 058,19$ revo tnuoma eht fo %13 + 877,02$ 000,041 $ - 058,19 $ 000,83$ revo tnuoma eht fo %82 + 007,5$ 058,19 $ - 000,83 $ 0 $ revo tnuoma eht fo %51 000,83 $ - 0 $ :si xat ,nehT :si emocni elbaxat fI snruteR tnioJ ,setaR xaT emocnI lanigraM 059 dlohesuoH fo daeH/elgniS 057$ tnioJ dnilB eht dna ylredlE eht rof snoitcudeD dradnatS lanoitiddA 006,5 dlohesuoH fo daeH 008,3 elgniS 053,6$ tnioJ snoitcudeD dradnatS 054,2$ snoitpmexE lanosreP 4991 ,snoitcudeD dradnatS dna ,snoitpmexE lanosreP ,setaR xaT. 6 elbaT 000,052$ revo tnuoma eht fo %6.93 + 584,77$ + 000,052 $ 005,721$ revo tnuoma eht fo %63 + 583,33$ 000,052 $ - 005,721 $ ¡ 009,5 dlohesuoH fo daeH 000,4 elgniS 007,6$ tnioJ snoitcudeD dradnatS 055,2$ snoitpmexE lanosreP 6991 ,snoitcudeD dradnatS dna ,snoitpmexE lanosreP ,setaR xaT.8 elbaT 005,652$ revo tnuoma eht fo %6.93 + 513,97$ + 005,652 $ 008,031$ revo tnuoma eht fo %63 + 360,43$ 005,652 $ - 008,031 $ 057,08$ revo tnuoma eht fo %13 + 845,81$ 008,031 $ - 057,08 $ 052,13$ revo tnuoma eht fo %82 + 886,4$ 057,08 $ - 052,13 $ 0 $ revo tnuoma eht fo %51 052,13 $ - 0 $ :si xat ,nehT :si emocni elbaxat fI sdlohesuoH fo sdaeH ,setaR xaT emocnI lanigraM 005,652$ revo tnuoma eht fo %6.93 + 117,18$ + 005,652 $ 059,711$ revo tnuoma eht fo %63 + 338,13$ 005,652 $ - 059,711 $ 055,65$ revo tnuoma eht fo %13 + 997,21$ 059,711 $ - 055,65 $ 053,32$ revo tnuoma eht fo %82 + 305,3$ 055,65 $ - 053,32 $ 0 $ revo tnuoma eht fo %51 053,32 $ - 0 $ :si xat ,nehT :si emocni elbaxat fI snruteR elgniS ,setaR xaT emocnI lanigraM 005,652$ revo tnuoma eht fo %6.93 + 362,77$ + 005,652 $ 006,341$ revo tnuoma eht fo %63 + 916,63$ 005,652 $ - 006,341 $ 052,49$ revo tnuoma eht fo %13 + 023,12$ 006,341 $ - 052,49 $ 000,93$ revo tnuoma eht fo %82 + 058,5$ 052,49 $ - 000,93 $ 0 $ revo tnuoma eht fo %51 000,93 $ - 0 $ :si xat ,nehT :si emocni elbaxat fI snruteR tnioJ ,setaR xaT emocnI lanigraM 059 dlohesuoH fo daeH/elgniS 057$ tnioJ dnilB eht dna ylredlE eht rof snoitcudeD dradnatS lanoitiddA 057,5 dlohesuoH fo daeH 009,3 elgniS 055,6$ tnioJ snoitcudeD dradnatS 005,2$ snoitpmexE lanosreP 5991 ,snoitcudeD dradnatS dna ,snoitpmexE lanosreP ,setaR xaT. 7 elbaT ¡ 006,99$ revo tnuoma eht fo %13 + 235,22$ 057,151 $ - 006,99 $ 002,14$ revo tnuoma eht fo %82 + 081,6$ 006,99 $ - 002,14 $ 0 $ revo tnuoma eht fo %51 002,14 $ - 0 $ :si xat ,nehT :si emocni elbaxat fI snruteR tnioJ ,setaR xaT emocnI lanigraM 000,1 dlohesuoH fo daeH/elgniS 008$ tnioJ dnilB eht dna ylredlE eht rof snoitcudeD dradnatS lanoitiddA 050,6 dlohesuoH fo daeH 051,4 elgniS 009,6$ tnioJ snoitcudeD dradnatS 056,2$ snoitpmexE lanosreP 7991 ,snoitcudeD dradnatS dna ,snoitpmexE lanosreP ,setaR xaT.9 elbaT 057,362$ revo tnuoma eht fo %6.93 + 555,18$ + 057,362 $ 005,431$ revo tnuoma eht fo %63 + 520,53$ 057,362 $ - 005,431 $ 050,38$ revo tnuoma eht fo %13 + 570,91$ 005,431 $ - 050,38 $ 051,23$ revo tnuoma eht fo %82 + 328,4$ 050,38 $ - 051,23 $ 0 $ revo tnuoma eht fo %51 051,23 $ - 0 $ :si xat ,nehT :si emocni elbaxat fI sdlohesuoH fo sdaeH ,setaR xaT emocnI lanigraM 057,362$ revo tnuoma eht fo %6.93 + 120,48$ + 057,362 $ 003,121$ revo tnuoma eht fo %63 + 937,23$ 057,362 $ - 003,121 $ 051,85$ revo tnuoma eht fo %13 + 261,31$ 003,121 $ - 051,85 $ 000,42$ revo tnuoma eht fo %82 + 006,3$ 051,85 $ - 000,42 $ 0 $ revo tnuoma eht fo %51 000,42 $ - 0 $ :si xat ,nehT :si emocni elbaxat fI snruteR elgniS ,setaR xaT emocnI lanigraM 057,362$ revo tnuoma eht fo %6.93 + 544,97$ + 057,362 $ 007,741$ revo tnuoma eht fo %63 + 766,73$ 057,362 $ - 007,741 $ 009,69$ revo tnuoma eht fo %13 + 919,12$ 007,741 $ - 009,69 $ 001,04$ revo tnuoma eht fo %82 + 510,6$ 009,69 $ - 001,04 $ 0 $ revo tnuoma eht fo %51 001,04 $ - 0 $ :si xat ,nehT :si emocni elbaxat fI snruteR tnioJ ,setaR xaT emocnI lanigraM 000,1 dlohesuoH fo daeH/elgniS 008$ tnioJ dnilB eht dna ylredlE eht rof snoitcudeD dradnatS lanoitiddA ¡ 004,16$ revo tnuoma eht fo %13 + 798,31$ 001,821 $ - 004,16 $ 053,52$ revo tnuoma eht fo %82 + 308,3$ 004,16 $ - 053,52 $ 0 $ revo tnuoma eht fo %51 053,52 $ - 0 $ :si xat ,nehT :si emocni elbaxat fI snruteR elgniS ,setaR xaT emocnI lanigraM 054,872$ revo tnuoma eht fo %6.93 + 078,38$ + 054,872 $ 059,551$ revo tnuoma eht fo %63 + 077,93$ 054,872 $ - 059,551 $ 003,201$ revo tnuoma eht fo %13 + 931,32$ 059,551 $ - 003,201 $ 053,24$ revo tnuoma eht fo %82 + 353,6$ 003,201 $ - 053,24 $ 0 $ revo tnuoma eht fo %51 053,24 $ - 0 $ :si xat ,nehT :si emocni elbaxat fI snruteR tnioJ ,setaR xaT emocnI lanigaM 050,1 dlohesuoH fo daeH/elgniS 058$ tnioJ dnilB eht dna ylredlE eht rof snoitcudeD dradnatS lanoitiddA 052,6 dlohesuoH fo daeH 052,4 elgniS 001,7$ tnioJ snoitcudeD dradnatS 007,2$ snoitpmexE lanosreP 8991 ,snoitcudeD dradnatS dna ,snoitpmexE lanosreP ,setaR xaT.01 elbaT 050,172$ revo tnuoma eht fo %6.93 + 218,38$ + 050,172 $ 002,831$ revo tnuoma eht fo %63 + 689,53$ 050,172 $ - 002,831 $ 053,58$ revo tnuoma eht fo %13 + 206,91$ 002,831 $ - 053,38 $ 050,33$ revo tnuoma eht fo %82 + 859,4$ 053,38 $ - 050,33 $ 0 $ revo tnuoma eht fo %51 050,33 $ - 0 $ :si xat ,nehT :si emocni elbaxat fI sdlohesuoH fo sdaeH ,setaR xaT emocnI lanigraM 050,172$ revo tnuoma eht fo %6.93 + 943,68$ + 050,172 $ 056,421$ revo tnuoma eht fo %63 + 546,33$ 050,172 $ - 056,421 $ 057,95$ revo tnuoma eht fo %13 + 625,31$ 056,421 $ - 057,95 $ 056,42$ revo tnuoma eht fo %82 + 896,3$ 057,95 $ - 056,42 $ 0 $ revo tnuoma eht fo %51 056,42 $ - 0 $ :si xat ,nehT :si emocni elbaxat fI snruteR elgniS ,setaR xaT emocnI lanigraM 050,172$ revo tnuoma eht fo %6.93 + 746,18$ + 050,172 $ 057,151$ revo tnuoma eht fo %63 + 996,83$ 050,172 $ - 057,151 $ ¡ 051,98$ revo tnuoma eht fo %13 + 174,02$ 004,441 $ - 051,98 $ 055,43$ revo tnuoma eht fo %82 + 381,5$ 051,98 $ - 055,43 $ 0 $ revo tnuoma eht fo %51 055,43 $ - 0 $ :si xat ,nehT :si emocni elbaxat fI sdlohesuoH fo sdaeH ,setaR xaT emocnI lanigraM 051,382$ revo tnuoma eht fo %6.93 + 102,09$ + 051,382 $ 052,031$ revo tnuoma eht fo %63 + 751,53$ 051,382 $ - 052,031 $ 054,26$ revo tnuoma eht fo %13 + 931,41$ 052,031 $ - 054,26 $ 057,52$ revo tnuoma eht fo %82 + 368,3$ 054,26 $ - 057,52 $ 0 $ revo tnuoma eht fo %51 057,52 $ - 0 $ :si xat ,nehT :si emocni elbaxat fI snruteR elgniS ,setaR xaT emocnI lanigraM 051,382$ revo tnuoma eht fo %6.93 + 982,58$ + 051,382 $ 055,851$ revo tnuoma eht fo %63 + 334,04$ 051,382 $ - 055,851 $ 050,401$ revo tnuoma eht fo %13 + 835,32$ 055,851 $ - 050,401 $ 050,34$ revo tnuoma eht fo %82 + 854,6$ 050,401 $ - 050,34 $ 0 $ revo tnuoma eht fo %51 050,34 $ - 0 $ :si xat ,nehT :si emocni elbaxat fI snruteR tnioJ ,setaR xaT emocnI lanigraM 050,1 dlohesuoH fo daeH/elgniS 058$ tnioJ dnilB eht dna ylredlE eht rof snoitcudeD dradnatS lanoitiddA 053,6 dlohesuoH fo daeH 003,4 elgniS 002,7$ tnioJ snoitcudeD dradnatS 057,2$ snoitpmexE lanosreP 9991 ,snoitcudeD dradnatS dna ,snoitpmexE lanosreP ,setaR xaT.11 elbaT 054,872$ revo tnuoma eht fo %6.93 + 890,68$ + 054,872 $ 000,241$ revo tnuoma eht fo %63 +679,63$ 054,872 $ - 000,241 $ 007,78$ revo tnuoma eht fo %13 + 341,02$ 000,241 $ - 007,78 $ 059,33$ revo tnuoma eht fo %82 + 390,5$ 007,78 $ - 059,33 $ 0 $ revo tnuoma eht fo %51 059,33 $ - 0 $ :si xat ,nehT :si emocni elbaxat fI sdlohesuoH fo sdaeH ,setaR xaT emocnI lanigraM 054,872$ revo tnuoma eht fo %6.93 + 007,88$ + 054,872 $ 001,821$ revo tnuoma eht fo %63 + 475,43$ 054,872 $ - 001,821 $ ¡ 053,882$ revo tnuoma eht fo %6.93 + 061,98$ + 053,882 $ 050,741$ revo tnuoma eht fo %63 + 292,83$ 053,882 $ - 050,741 $ 008,09$ revo tnuoma eht fo %13 + 558,02$ 050,741 $ - 008,09 $ 051,53$ revo tnuoma eht fo %82 + 372,5$ 008,09 $ - 051,53 $ 0 $ revo tnuoma eht fo %51 051,53 $ - 0 $ :si xat ,nehT :si emocni elbaxat fI sdlohesuoH fo sdaeH ,setaR xaT emocnI lanigraM 053,882$ revo tnuoma eht fo %6.93 + 758,19$ + 053,882 $ 006,231$ revo tnuoma eht fo %63 + 787,53$ 053,882 $ - 006,231 $ 055,36$ revo tnuoma eht fo %13 + 283,41$ 006,231 $ - 055,36 $ 052,62$ revo tnuoma eht fo %82 + 839,3$ 055,36 $ - 052,62 $ 0 $ revo tnuoma eht fo %51 052,62 $ - 0 $ :si xat ,nehT :si emocni elbaxat fI snruteR elgniS ,setaR xaT emocnI lanigraM 053,882$ revo tnuoma eht fo %6.93 + 558,68$ + 053,882 $ 054,161$ revo tnuoma eht fo %63 + 171,14$ 053,882 $ - 054,161 $ 059,501$ revo tnuoma eht fo %13 + 669,32$ 054,161 $ - 059,501 $ 058,34$ revo tnuoma eht fo %82 + 875,6$ 059,501 $ - 058,34 $ 0 $ revo tnuoma eht fo %51 058,34 $ - 0 $ :si xat ,nehT :si emocni elbaxat fI snruteR tnioJ ,setaR xaT emocnI lanigraM 001,1 dlohesuoH fo daeH/elgniS 058$ tnioJ dnilB eht dna ylredlE eht rof snoitcudeD dradnatS lanoitiddA 054,6 dlohesuoH fo daeH 004,4 elgniS 053,7$ tnioJ snoitcudeD dradnatS 008,2$ snoitpmexE lanosreP 0002 ,snoitcudeD dradnatS dna ,snoitpmexE lanosreP ,setaR xaT. 21 elbaT 051,382$ revo tnuoma eht fo %6.93 + 845,78$ + 051,382 $ 044,441$ revo tnuoma eht fo %63 + 895,73$ 051,382 $ - 004,441 $ ¡ 009,6$ dlohesuoH fo daeH 007,4$ elgniS 058,7$ tnioJ :snoitcudeD dradnatS 000,3$ snoitpmexE lanosreP 2002 ,snoitcudeD dradnatS dna snoitpmexE lanosreP .41 elbaT 053,792$ revo tnuoma eht fo %1.93 + 736,09$ + 053,792 $ 056,151$ revo tnuoma eht fo %5.53 + 319,83$ 053,792 $ - 056,151 $ 056,39$ revo tnuoma eht fo %5.03 + 322,12$ 056,151 $ - 056,39 $ 052,63$ revo tnuoma eht fo %5.72 + 834,5$ 056,39 $ - 052,63 $ 0 $ revo tnuoma eht fo %51 052,63 $ - 0 $ :si xat ,nehT :si emocni elbaxat fI sdlohesuoH fo sdaeH ,setaR xaT emocnI lanigraM 053,792$ revo tnuoma eht fo %1.93 + 573,39$ + 053,792 $ 057,631$ revo tnuoma eht fo %5.53 + 263,63$ 053,792 $ - 057,631 $ 055,56$ revo tnuoma eht fo %5.03 + 646,41$ 057,631 $ - 055,56 $ 050,72$ revo tnuoma eht fo %5.72 + 850,4$ 055,56 $ - 050,72 $ 0 $ revo tnuoma eht fo %51 050,72 $ - 0 $ :si xat ,nehT :si emocni elbaxat fI snruteR elgniS ,setaR xaT emocnI lanigraM 053,792$ revo tnuoma eht fo %1.93 + 703,88$ + 053,792 $ 005,661$ revo tnuoma eht fo %5.53 + 558,14$ 053,792 $ - 005,661 $ 052,901$ revo tnuoma eht fo %5.03 + 493,42$ 005,661 $ - 052,901 $ 002,54$ revo tnuoma eht fo %5.72 + 087,6$ 052,901 $ - 002,54 $ 0 $ revo tnuoma eht fo %51 002,54 $ - 0 $ :si xat ,nehT :si emocni elbaxat fI snruteR tnioJ ,setaR xaT emocnI lanigraM 001,1 dlohesuoH fo daeH/elgniS 009$ tnioJ dnilB eht dna ylredlE eht rof snoitcudeD dradnatS lanoitiddA 056,6 dlohesuoH fo daeH 055,4 elgniS 006,7$ tnioJ snoitcudeD dradnatS 009,2$ snoitpmexE lanosreP 1002 ,snoitcudeD dradnatS dna ,snoitpmexE lanosreP ,setaR xa .31 elba T T ¡ 056,411$ revo tnuoma eht fo %03 sulp 266,42$ 007,471$ ot 056,411$ 054,74$ revo tnuoma eht fo %72 sulp 815,6$ 056,411$ ot 054,74$ 000,21$ revo tnuoma eht fo %51 sulp 002,1$ 054,74$ ot 000,21$ 0$ revo tnuoma eht fo %01 000,21$ ot 0$ :si xat ,nehT :si emocni elbaxat fI snruteR tnioJ ) t c A n o i t a i l i c n o c e R f e i l e R x a T h t w o r G d n a s b o J- e r P ( waL roirP rednU 3002 ,setaR xaT emocnI lanigraM .61 elbaT 050,703$ revo tnuoma eht fo %6.83 sulp 447,19$ sulp 050,703$ 006,651$ revo tnuoma eht fo %53 sulp 680,93$ 050,703$ ot 006,651$ 007,69$ revo tnuoma eht fo %03 sulp 611,12$ 006,651$ ot 007,69$ 054,73$ revo tnuoma eht fo %72 sulp 811,5$ 007,69$ ot 054,73$ 000,01$ revo tnuoma eht fo %51 sulp 000,1$ 054,73$ ot 000,01$ 0$ revo tnuoma eht fo %01 000,01$ ot 0$ :si xat ,nehT :si emocni elbaxat fI sdlohesuoH fo sdaeH 050,703$ revo tnuoma eht fo %6.83 sulp 127,49$ sulp 050,703$ 052,141$ revo tnuoma eht fo %53 sulp 196,63$ 050,703$ ot 052,141$ 007,76$ revo tnuoma eht fo %03 sulp 626,41$ 052,141$ ot 007,76$ 059,72$ revo tnuoma eht fo %72 sulp 398,3$ 007,76$ ot 059,72$ 000,6$ revo tnuoma eht fo %51 sulp 006$ 059,72$ ot 000,6$ 0$ revo tnuoma eht fo %01 000,6$ ot 0$ :si xat ,nehT :si emocni elbaxat fI snruteR elgniS 050,703$ revo tnuoma eht fo %6.83 sulp 182,98$ sulp 050,703$ 059,171$ revo tnuoma eht fo %53 sulp 699,14$ 050,703$ ot 059,171$ 058,211$ revo tnuoma eht fo %03 sulp 662,42$ 059,171$ ot 058,211$ 007,64$ revo tnuoma eht fo %72 sulp 504,6$ 058,211$ ot 007,64$ 000,21$ revo tnuoma eht fo %51 sulp 002,1$ 007,64$ ot 000,21$ 0$ revo tnuoma eht fo %01 000,21$ ot 0$ :si xat ,nehT :si emocni elbaxat fI snruteR tnioJ 2002 ,setaR xaT emocnI lanigraM .51 elbaT 051,1$ dlohesuoH fo daeH/elgniS 009$ tnioJ :dnilB eht dna ylredlE eht rof snoitcudeD dradnatS lanoitiddA ¡ 005,931$ elgniS 004,471$ dlohesuoh fo daeH 052,902$ tnioJ :snoitpmexe lanosrep fo tuo esahP 005,931$ :snoitcuded dezimeti no noitatimiL 051,1$ dlohesuoH fo daeH/elgniS 059$ tnioJ :dnilB eht dna ylredlE eht rof snoitcudeD dradnatS lanoitiddA 000,7$ dlohesuoH fo daeH 057,4$ elgniS 005,9$ tnioJ :snoitcudeD dradnatS 050,3$ snoitpmexE lanosreP 3002 ,tuoesahP noitpmexE lanosreP eht dna ,snoitcudeD dezimetI no noitatimiL ,snoitcudeD dradnatS dna snoitpmexE lanosreP .71 elbaT 000,7$ si nruter dlohesuoh fo daeh rof noitcuded dradnatS 059,113$ revo tnuoma eht fo %6.83 sulp 412,39$ sulp 059,113$ 001,951$ revo tnuoma eht fo %53 sulp 717,93$ 059,113$ ot 001,951$ 052,89$ revo tnuoma eht fo %03 sulp 264,12$ 001,951$ ot 052,89$ 050,83$ revo tnuoma eht fo %72 sulp 802,5$ 052,89$ ot 050,83$ 000,01$ revo tnuoma eht fo %51 sulp 000,1$ 050,83$ ot 000,01$ 0$ revo tnuoma eht fo %01 000,01$ ot 0$ :si xat ,nehT :si emocni elbaxat fI sdlohesuoH fo sdaeH 057,4$ si nruter elgnis a rof noitcuded dradnatS 059,113$ revo tnuoma eht fo %6.83 sulp 632,69$ sulp 059,113$ 005,341$ revo tnuoma eht fo %53 sulp 872,73$ 059,113$ ot 005,341$ 008,86$ revo tnuoma eht fo %03 sulp 868,41$ 005,341$ ot 008,86$ 004,82$ revo tnuoma eht fo %72 sulp 069,3$ 008,86$ ot 004,82$ 000,6$ revo tnuoma eht fo %51 sulp 006$ 004,82$ ot 000,6$ 0$ revo tnuoma eht fo %01 000,6$ ot 0$ :si xat ,nehT :si emocni elbaxat fI snruteR elgniS 059,7$ saw nruter tnioj a rof noitcudeD dradnatS 059,113$ revo tnuoma eht fo %6.83 sulp 417,09$ sulp 059,113$ 007,471$ revo tnuoma eht fo %53 sulp 776,24$ 059,113$ ot 007,471$ ¡ 050,412$ tnioJ :snoitpmexe lanosrep fo tuo esahP 007,241$ :snoitcuded dezimeti no noitatimiL 002,1$ dlohesuoH fo daeH/elgniS 059$ tnioJ :dnilB eht dna ylredlE eht rof snoitcudeD dradnatS lanoitiddA 051,7$ dlohesuoH fo daeH 058,4$ elgniS 007,9$ tnioJ :snoitcudeD dradnatS 001,3$ snoitpmexE lanosreP 4002 ,tuoesahP noitpmexE lanosreP eht dna ,snoitcudeD dezimetI no noitatimiL ,snoitcudeD dradnatS dna snoitpmexE lanosreP .91 elbaT 059,113$ revo tnuoma eht fo %53 sulp 737,78$ sulp 059,113$ 001,951$ revo tnuoma eht fo %33 sulp 692,73$ 059,113$ ot 001,951$ 052,89$ revo tnuoma eht fo %82 sulp 852,02$ 001,951$ ot 052,89$ 050,83$ revo tnuoma eht fo %52 sulp 802,5$ 052,89$ ot 050,83$ 000,01$ revo tnuoma eht fo %51 sulp 000,1$ 050,83$ ot 000,01$ 0$ revo tnuoma eht fo %01 000,01$ ot 0$ :si xat ,nehT :si emocni elbaxat fI sdlohesuoH fo sdaeH 059,113$ revo tnuoma eht fo %53 sulp 515,09$ sulp 059,113$ 005,341$ revo tnuoma eht fo %33 sulp 629,43$ 059,113$ ot 005,341$ 008,86$ revo tnuoma eht fo %82 sulp 010,41$ 005,341$ ot 008,86$ 004,82$ revo tnuoma eht fo %52 sulp 019,3$ 008,86$ ot 004,82$ 000,7$ revo tnuoma eht fo %51 sulp 007$ 004,82$ ot 000,7$ 0$ revo tnuoma eht fo %01 000,7$ ot 0$ :si xat ,nehT :si emocni elbaxat fI snruteR elgniS 059,113$ revo tnuoma eht fo %53 sulp 093,48$ sulp 059,113$ 007,471$ revo tnuoma eht fo %33 sulp 790,93$ 059,113$ ot 007,471$ 056,411$ revo tnuoma eht fo %82 sulp 382,22$ 007,471$ ot 056,411$ 008,65$ revo tnuoma eht fo %52 sulp 028,7$ 056,411$ ot 008,65$ 000,41$ revo tnuoma eht fo %51 sulp 004,1$ 008,65$ ot 000,41$ 0$ revo tnuoma eht fo %01 000,41$ ot 0$ :si xat ,nehT :si emocni elbaxat fI snruteR tnioJ 3002 ,setaR xaT emocnI lanigraM . 81 elbaT ¡ 052,1$ dlohesuoH fo daeH/elgniS 000,1$ )esuops hcae( tnioJ :dnilB eht dna ylredlE eht rof snoitcudeD dradnatS lanoitiddA 003,7$ dlohesuoH fo daeH 000,5$ elgniS 000,01$ tnioJ :snoitcudeD dradnatS 002,3$ snoitpmexE lanosreP 5002 ,sdlohserhT tuO esahP noitpmexE lanosreP eht dna snoitcudeD dezimetI no noitatimiL ,snoitcudeD dradnatS ,snoitpmexE lanosreP .12 elbaT 001,913$ revo tnuoma eht fo %53 sulp 357,98$ sulp 001,913$ 007,261$ revo tnuoma eht fo %33 sulp 141,83$ 001,913$ ot 007,261$ 005,001$ revo tnuoma eht fo %82 sulp 527,02$ 007,261$ ot 005,001$ 009,83$ revo tnuoma eht fo %52 sulp 523,5$ 005,001$ ot 009,83$ 002,01$ revo tnuoma eht fo %51 sulp 020,1$ 009,83$ ot 002,01$ 0$ revo tnuoma eht fo %01 002,01$ ot 0$ :si xat ,nehT :si emocni elbaxat fI sdlohesuoH fo sdaeH 001,913$ revo tnuoma eht fo %53 sulp 395,29$ sulp 001,913$ 057,641$ revo tnuoma eht fo %33 sulp 717,53$ 001,913$ ot 057,641$ 053,07$ revo tnuoma eht fo %82 sulp 523,41$ 057,641$ ot 053,07$ 050,92$ revo tnuoma eht fo %52 sulp 000,4$ 053,07$ ot 050,92$ 051,7$ revo tnuoma eht fo %51 sulp 517$ 050,92$ ot 051,7$ 0$ revo tnuoma eht fo %01 051,7$ ot 0$ :si xat ,nehT :si emocni elbaxat fI snruteR elgniS 001,913$ revo tnuoma eht fo %53 sulp 823,68$ sulp 001,913$ 056,871$ revo tnuoma eht fo %33 sulp 089,93$ 001,913$ ot 056,871$ 052,711$ revo tnuoma eht fo %82 sulp 887,22$ 056,871$ ot 052,711$ 001,85$ revo tnuoma eht fo %52 sulp 000,8$ 052,711$ ot 001,85$ 003,41$ revo tnuoma eht fo %51 sulp 034,1$ 001,85$ ot 003,41$ 0$ revo tnuoma eht fo %01 003,41$ ot 0$ :si xat ,nehT :si emocni elbaxat fI snruteR tnioJ 4002 ,setaR xaT emocnI lanigraM .02 elbaT 007,241$ elgniS 053,871$ dlohesuoh fo daeH ¡ %60.12 %89.51 %56.7 etar tuoesahp tiderC 004,4$ 266,2$ 993$ tiderc mumixaM 000,11$ 038,7$ 022,5$ sgninrae tiderc mumixaM %04 %43 %56.7 etaR tiderC nerdlihC dlihC nerdlihC eroM ro owT enO oN sleveL dexednI CTIE 5002 .32 elbaT 054,623$ revo tnuoma eht fo %53 sulp 028,19$ sulp 054,623$ 054,661$ revo tnuoma eht fo %33 sulp 020,93$ 054,623$ ot 054,661$ 008,201$ revo tnuoma eht fo %82 sulp 891,12$ 054,661$ ot 008,201$ 008,93$ revo tnuoma eht fo %52 sulp 844,5$ 008,201$ ot 008,93$ 054,01$ revo tnuoma eht fo %51 sulp 540,1$ 008,93$ ot 054,01$ 0$ revo tnuoma eht fo %01 054,01$ ot 0$ :si xat ,nehT :si emocni elbaxat fI sdlohesuoH fo sdaeH 054,623$ revo tnuoma eht fo %53 sulp 827,49$ sulp 054,623$ 051,051$ revo tnuoma eht fo %33 sulp 945,63$ 054,623$ ot 051,051$ 059,17$ revo tnuoma eht fo %82 sulp 356,41$ 051,051$ ot 059,17$ 007,92$ revo tnuoma eht fo %52 sulp 090,4$ 059,17$ ot 007,92$ 003,7$ revo tnuoma eht fo %51 sulp 037$ 007,92$ ot 003,7$ 0$ revo tnuoma eht fo %01 003,7$ ot 0$ :si xat ,nehT :si emocni elbaxat fI snruteR elgniS 054,623$ revo tnuoma eht fo %53 sulp 123,88$ sulp 054,623$ 008,281$ revo tnuoma eht fo %33 sulp 619,04$ 054,623$ ot 008,281$ 059,911$ revo tnuoma eht fo %82 sulp 813,32$ 008,281$ ot 059,911$ 004,95$ revo tnuoma eht fo %52 sulp 081,8$ 059,911$ ot 004,95$ 006,41$ revo tnuoma eht fo %51 sulp 064,1$ 004,95$ ot 006,41$ 0$ revo tnuoma eht fo %01 006,41$ ot 0$ :si xat ,nehT :si emocni elbaxat fI snruteR tnioJ 5002 ,setaR xaT emocnI lanigraM .22 elbaT 059,541$ elgniS 054,281$ dlohesuoh fo daeH 059,812$ tnioJ :snoitpmexe lanosrep fo tuo esahP 059,541$ :snoitcuded dezimeti no noitatimiL ¡ 0$ revo tnuoma eht fo %01 055,7$ ot 0$ :si xat ,nehT :si emocni elbaxat fI snruteR elgniS 055,633$ revo tnuoma eht fo %53 sulp 340,19$ sulp 055,633$ 054,881$ revo tnuoma eht fo %33 sulp 071,24$ 055,633$ ot 054,881$ 007,321$ revo tnuoma eht fo %82 sulp 040,42$ 054,881$ ot 007,321$ 003,16$ revo tnuoma eht fo %52 sulp 044,8$ 007,321$ ot 003,16$ 001,51$ revo tnuoma eht fo %51 sulp 015,1$ 003,16$ ot 001,51$ 0$ revo tnuoma eht fo %01 001,51$ ot 0$ :si xat ,nehT :si emocni elbaxat fI snruteR tnioJ 6002 ,setaR xaT emocnI lanigraM .52 elbaT 005,051$ elgniS 051,881$ dlohesuoh fo daeH 057,522$ tnioJ :snoitpmexe lanosrep fo tuo esahP 005,051$ :snoitcuded dezimeti no noitatimiL 052,1$ dlohesuoH fo daeH/elgniS 000,1$ )esuops hcae( tnioJ :dnilB eht dna ylredlE eht rof snoitcudeD dradnatS lanoitiddA 055,7$ dlohesuoH fo daeH 051,5$ elgniS 003,01$ tnioJ :snoitcudeD dradnatS 003,3$ snoitpmexE lanosreP 6002 ,sdlohserhT tuO esahP noitpmexE lanosreP eht dna snoitcudeD dezimetI no noitatimiL ,snoitcudeD dradnatS ,snoitpmexE lanosreP .42 elbaT .ttocS enitsirhC yb ,weivrevO nA :)CTIE( tiderC xaT emocnI denraE ehT ,86713LR tropeR SRC ees ,tiderc xat emocni denrae eht no noitamrofni erom roF :etoN 362,73$ 030,33$ 057,31$ dnE 073,61$ 073,61$ 035,8$ tratS :selpuoC deirraM ,egnaR tuoesahP 362,53$ 030,13$ 057,11$ 073,41$ 073,41$ 035,6$ :egnaR tuoesahP nerdlihC dlihC nerdlihC eroM ro owT enO oN ¡ 050,1$ )esuops hcae( tnioJ :dnilB eht dna ylredlE eht rof snoitcudeD dradnatS lanoitiddA 058,7$ dlohesuoH fo daeH 053,5$ elgniS 007,01$ tnioJ :snoitcudeD dradnatS 004,3$ snoitpmexE lanosreP 7002 ,sdlohserhT tuO esahP noitpmexE lanosreP eht dna snoitcudeD dezimetI no noitatimiL ,snoitcudeD dradnatS ,snoitpmexE lanosreP .72 elbaT .ttocS enitsirhC yb ,weivrevO nA :)CTIE( tiderC xaT emocnI denraE ehT ,86713LR tropeR SRC ees ,tiderc xat emocni denrae eht no noitamrofni erom roF :etoN 843,83$ 100,43$ 021,41$ dnE 018,61$ 018,61$ 047,8$ tratS :selpuoC deirraM ,egnaR tuoesahP 843,63$ 100,23$ 021,21$ 018,41$ 018,41$ 047,6$ :egnaR tuoesahP %60.12 %89.51 %56.7 etar tuoesahp tiderC 635,4$ 747,2$ 214$ tiderc mumixaM 043,11$ 080,8$ 083,5$ sgninrae tiderc mumixaM %04 %43 %56.7 etaR tiderC nerdlihC dlihC nerdlihC eroM ro owT enO oN sleveL dexednI CTIE 6002 .62 elbaT 055,633$ revo tnuoma eht fo %53 sulp 756,49$ sulp 055,633$ 056,171$ revo tnuoma eht fo %33 sulp 042,04$ 055,633$ ot 056,171$ 000,601$ revo tnuoma eht fo %82 sulp 858,12$ 056,171$ ot 000,601$ 050,14$ revo tnuoma eht fo %52 sulp 026,5$ 000,601$ ot 050,14$ 057,01$ revo tnuoma eht fo %51 sulp 570,1$ 050,14$ ot 057,01$ 0$ revo tnuoma eht fo %01 057,01$ ot 0$ :si xat ,nehT :si emocni elbaxat fI sdlohesuoH fo sdaeH 055,633$ revo tnuoma eht fo %53 sulp 356,79$ sulp 055,633$ 008,451$ revo tnuoma eht fo %33 sulp 676,73$ 055,633$ ot 008,451$ 002,47$ revo tnuoma eht fo %82 sulp 801,51$ 008,451$ ot 002,47$ 056,03$ revo tnuoma eht fo %52 sulp 022,4$ 002,47$ ot 056,03$ 055,7$ revo tnuoma eht fo %51 sulp 557$ 056,03$ ot 055,7$ ¡ .6002 ,81 rebmetpeS ,yadoT setoN xaT ,gnuoY .C semaJ yb ",slaudividnI gnitcapmI stnemtsujdA noitalfnI 7002 fo yrammuS A" ni deniatnoc noitamrofni no desab ,yranimilerP :etoN 007,943$ revo tnuoma eht fo %53 sulp 653,89$ sulp 007,943$ 053,871$ revo tnuoma eht fo %33 sulp 018,14$ 007,943$ ot 053,871$ 001,011$ revo tnuoma eht fo %82 sulp 007,22$ 053,871$ ot 001,011$ 056,24$ revo tnuoma eht fo %52 sulp 838,5$ 001,011$ ot 056,24$ 002,11$ revo tnuoma eht fo %51 sulp 021,1$ 056,24$ ot 002,11$ 0$ revo tnuoma eht fo %01 002,11$ ot 0$ :si xat ,nehT :si emocni elbaxat fI sdlohesuoH fo sdaeH 007,943$ revo tnuoma eht fo %53 sulp 964,101$ sulp 007,943$ 058,061$ revo tnuoma eht fo %33 sulp 941,93$ 007,943$ ot 058,061$ 001,77$ revo tnuoma eht fo %82 sulp 996,51$ 058,061$ ot 001,77$ 058,13$ revo tnuoma eht fo %52 sulp 683,4$ 001,77$ ot 058,13$ 528,7$ revo tnuoma eht fo %51 sulp 387$ 058,13$ ot 528,7$ 0$ revo tnuoma eht fo %01 528,7$ ot 0$ :si xat ,nehT :si emocni elbaxat fI snruteR elgniS 007,943$ revo tnuoma eht fo %53 sulp 106,49$ sulp 007,943$ 058,591$ revo tnuoma eht fo %33 sulp 138,34$ 007,943$ ot 058,591$ 005,821$ revo tnuoma eht fo %82 sulp 379,42$ 058,591$ ot 005,821$ 007,36$ revo tnuoma eht fo %52 sulp 377,8$ 005,821$ ot 007,36$ 056,51$ revo tnuoma eht fo %51 sulp 565,1$ 007,36$ ot 056,51$ 0$ revo tnuoma eht fo %01 056,51$ ot 0$ :si xat ,nehT :si emocni elbaxat fI snruteR tnioJ 7002 ,setaR xaT emocnI lanigraM .82 elbaT .6002 ,81 rebmetpeS ,yadoT setoN xaT ,gnuoY .C semaJ yb ",slaudividnI gnitcapmI stnemtsujdA noitalfnI 7002 fo yrammuS A" ni deniatnoc noitamrofni no desab ,yranimilerP :etoN 004,651$ elgniS 005,591$ dlohesuoh fo daeH 006,432$ tnioJ :snoitpmexe lanosrep fo tuo esahP 004,651$ :snoitcuded dezimeti no noitatimiL 003,1$ dlohesuoH fo daeH/elgniS ¡ Gregg A. Esenwein ¡ ------------------------------------------------------------------------------ For other versions of this document, see http://wikileaks.org/wiki/CRS-RL30007