Document ID: EPA-HQ-OW-2002-0033-0098
Agency: epa
Document Type: Supporting & Related Material
Title: 
Posted Date: 2003-04-14T04:00Z

Record
for
the
Final
Metal
Product
and
Machinery
Rule
VARIABLE
DESCRIPTIONS
FOR
MPCT_
ZERO.
XLS
Zero
Cost
Pass­
Through
Assumption
for
the
Final
MP&
M
Rule
VARIABLE
DESCRIPTION
WORKSHEET
COLUMN
CBI
FORMULA
Sector
Sector
Abbreviation
Values
A
N
CPT
Coef
Cost­
Pass
Through
Coefficient
Values
B
N
Long
Name
Sector
Name
Values
C
N
Total
Cost:
Baseline
Total
Costs
in
the
Baseline
by
Sector,
1996$
Values
D
Y
=
SUMIF(
Base!$
C$
7:$
C$
947,$
A23,
Base!$
G$
7:$
G$
947)

Change
in
Costs
(
Compliance
Costs):
Option
1
Total
Option
1
Compliance
Costs
by
Sector,
1996$
Values
E
Y
=
SUMIF('
O1'!$
C$
6:$
C$
945,$
A23,'
O1'!$
J$
6:$
J$
945)

Change
in
Costs
(
Compliance
Costs):
Option
2
Total
Option
2
Compliance
Costs
by
Sector,
1996$
Values
F
Y
=
SUMIF('
O2'!$
C$
6:$
C$
945,$
A23,'
O2'!$
J$
6:$
J$
945)

Change
in
Costs
(
Compliance
Costs):
Option
3
Total
Option
3
Compliance
Costs
by
Sector,
1996$
Values
G
Y
=
SUMIF('
O3'!$
C$
6:$
C$
945,$
A23,'
O3'!$
J$
6:$
J$
945)

Change
in
Costs
(
Compliance
Costs):
Option
4
Total
Option
4
Compliance
Costs
by
Sector,
1996$
Values
H
Y
=
SUMIF('
O4'!$
C$
6:$
C$
945,$
A23,'
O4'!$
J$
6:$
J$
945)

Post­
Compliance
Price
Change
Factor:
Option
1
Percent
of
Post­
Compliance
Price
Change
in
Option
1
Values
I
N
=($
B23*
E23/$
D23)*$
S23
Post­
Compliance
Price
Change
Factor:
Option
2
Percent
of
Post­
Compliance
Price
Change
in
Option
2
Values
J
N
=($
B23*
F23/$
D23)*$
S23
Post­
Compliance
Price
Change
Factor:
Option
3
Percent
of
Post­
Compliance
Price
Change
in
Option
3
Values
K
N
=($
B23*
G23/$
D23)*$
S23
Post­
Compliance
Price
Change
Factor:
Option
4
Percent
of
Post­
Compliance
Price
Change
in
Option
4
Values
L
N
=($
B23*
H23/$
D23)*$
S23
Moderate
Impacts:
EBIT
/
Total
Assets
(
PTRA)
for
Manufacturers
PTRA
Threshold
for
Manufacturers
Values
M
N
Moderate
Impacts:
EBIT
/
Total
Assets
(
PTRA)
for
Nonmanufacturers
PTRA
Threshold
for
Nonmanufacturers
Values
N
N
Moderate
Impacts:
EBITDA
/
Interest
(
ICR)
for
Manufacturers
ICR
Thresholdfor
Manufacturers
Values
O
N
Moderate
Impacts:
EBITDA
/
Interest
(
ICR)
for
Nonmanufacturers
ICR
Threshold
for
Non­
manufacturers
Values
P
N
Manufacturing
Output,
1996
Manufacturing
Output
by
Sector,
Census
of
Manufacturers,
1996
Values
Q
Y
Baseline
Revenues
Total
Revenues
in
the
Baseline
by
Sector,
1996$
Values
R
Y
=
SUMIF(
Base!$
C$
7:$
C$
946,$
A23,
Base!$
Z$
7:$
Z$
946)
Percent
Regulated
Percent
of
the
Industry
Regulated
by
Sector
Values
S
N
=
IF(
R23/
Q23>
1,1,
R23/
Q23)

Capacity
Utilization:
Phase
1
Based
on
data
for
years
1987­
1989
Values
T
N
Capacity
Utilization:
Phase
2
Based
on
data
for
years
1994­
1996
Values
U
N
SID
Survey
ID
Base
A
N
=
IF(
RawData!
B7<>"",
RawData!
B7,"")
Weight
Sample
Weight
Base
B
Y
=
IF(
ISNA(
VLOOKUP($
A7,
FacData,
2,
FALSE)),
0,
VLOOKUP($
A7,
FacData,
2,
FALSE))
Sector
Primary
Sector
Base
C
Y
=
IF(
ISNA(
VLOOKUP($
A7,
FacData,
4,
FALSE)),"
UNK",
VLOOKUP($
A7,
FacData,
4,
FALSE))
Scale
Factor:
Q6
If
question
6
was
not
answered
with
site
data
then
a
scaling
factor
was
calculated
to
estimate
the
percent
that
comes
from
the
site.
If
question
6
was
answered
with
site
data
the
scaling
factor
is
1.
Base
D
Y
=
IF(
RawData!
V7'=
1,1,
IF(
RawData!
V7'=
2,
IF(
NOT(
ISERR(
RawData!
R7/
RawData!
O7)),
RawData!
R7/
Ra
wData!
O7,
IF(
NOT(
ISERR(
RawData!
S7/
RawData!
P7)),
RawData!
S7/
RawData!
P7,
IF(
NOT(
ISERR(
Raw
Data!
T7/
RawData!
Q7)),
RawData!
T7/
RawData!
Q7,))),
1))

February
14,
2003
Page
1
of
165
MPCT_
Zero.
xls
­
Var
Desc
Record
for
the
Final
Metal
Product
and
Machinery
Rule
VARIABLE
DESCRIPTIONS
FOR
MPCT_
ZERO.
XLS
Zero
Cost
Pass­
Through
Assumption
for
the
Final
MP&
M
Rule
VARIABLE
DESCRIPTION
WORKSHEET
COLUMN
CBI
FORMULA
Scale
Factor:
Q7
If
question
7
was
not
answered
with
site
data
then
a
scaling
factor
was
calculated
to
estimate
the
percent
that
comes
from
the
site.
If
question
7
was
answered
with
site
data
the
scaling
factor
is
1.
Base
E
Y
=
IF(
RawData!
W7'=
1,1,
IF(
RawData!
W7'=
2,
IF(
NOT(
ISERR(
RawData!
R7/
RawData!
O7)),
RawData!
R7/
R
awData!
O7,
IF(
NOT(
ISERR(
RawData!
S7/
RawData!
P7)),
RawData!
S7/
RawData!
P7,
IF(
NOT(
ISERR(
Ra
wData!
T7/
RawData!
Q7)),
RawData!
T7/
RawData!
Q7,))),
1))

Avg
Revenue
Average
of
Three
Years
of
Revenues
from
the
survey,
1996$
Base
F
Y
=
RawData!
C7*$
D7
Average
Costs
and
Expenses:
Total
Cost
Average
of
Three
Years
of
Total
Costs
from
the
survey,
1996$
Base
G
Y
=
RawData!
D7*$
D7
Average
Costs
and
Expenses:
Interest
Average
of
Three
Years
of
Interest
from
the
survey,
1996$
Base
H
Y
=
RawData!
E7*$
D7
Average
Costs
and
Expenses:
Taxes
Average
of
Three
Years
of
Taxes
from
the
survey,
1996$
Base
I
Y
=
RawData!
F7*$
D7
Average
Costs
and
Expenses:
Depr
Average
of
Three
Years
of
Depreciation
from
the
survey,
1996$
Base
J
Y
=
RawData!
K7*$
D7
Adjusted
Tax
This
adjusted
tax
rate
includes
the
tax
on
interest
Base
K
Y
=
MAX(
0,
I7+(
H7*
TAX_
RATE))

EBIT
Earnings
Before
Interest
and
Taxes
Base
L
Y
=+$
F7­$
G7+$
H7+$
I7
Capital
Expenditures
Estimated
Capital
Expenditures
Base
M
Y
=
IF(
A7>"",
AR7*
1000000*
CAPEX_
ON,"")
Test
of
Net
Present
Value
(
NPV):
Unlevered
ATCF
The
unlevered
after­
tax
cash
flow
includes
the
tax
on
interest
Base
N
Y
=
F7­
G7+
J7­
M7+
H7+
I7­
K7
Test
of
Net
Present
Value
(
NPV):
LV
Liquidation
Value
Base
O
Y
0
Test
of
Net
Present
Value
(
NPV):
Tax_
Ben
Tax
Benefit
from
Liquidation
Base
P
Y
0
Test
of
Net
Present
Value
(
NPV):
NPV
Net
Present
Value
Base
Q
Y
=
IF(
ISNA(
O7),
N7/
AMORT_
D,
N7/
AMORT_
D­(
O7­
P7))

Test
of
Severe
Impacts:
ATCF
Is
After­
Tax
Cash
Flow
positive?
Yes=
1;
No=
0
Base
R
N
0
Test
of
Severe
Impacts:
NPV
Is
Net
Present
Value
positive?
Yes=
1;
No=
1
Base
S
N
=
IF($
A7>"",
IF(
Q7>'=
0,1,0),"")

Test
of
Severe
Impacts:
Either
Does
the
site
pass
either
the
ATCF
or
NPV
test?
1=
Yes;
0=
Baseline
Closure
Base
T
N
=
IF(
AND($
A7>"",
Base!
F7'=
0),
1,
IF($
A7>"",
MAX(
S7,
R7),""))

Test
of
Moderate
Impacts:
PTRA
Pre­
Tax
Return
on
Assets
Base
U
Y
=
IF(
ISERR(
L7/
AC7),"
n/
a",
L7/
AC7)

Test
of
Moderate
Impacts:
ICR
Interest
Coverage
Ratio
Base
V
Y
=
IF(
ISERR((
L7+
J7)/
H7),
999,(
L7+
J7)/
H7)

Test
of
Moderate
Impacts:
Pass?
Is
the
PTRA>
8%
and
ICR>
4.0?
1=
Yes;
0=
Moderate
Impact
Base
W
N
=
IF($
A7'="","",
IF(
AND(
Y7'="
R",
U7>'=
VLOOKUP($
C7,
ModerateThresholds,
14,0),
V7>'=
VLOOKUP($
C7
,
ModerateThresholds,
16,0)),
1,
IF(
AND(
U7>'=
VLOOKUP($
C7,
ModerateThresholds,
13,0),
V7>'=
VLOOK
UP($
C7,
ModerateThresholds,
15,0)),
1,0)))
Opp.
of
W
Opposite
of
Column
W
Base
X
N
=
IF(
W7'=
1,0,1)
Revenue
Source
M=
Revenues
come
from
manufacturing
only;
R=
Revenues
come
from
rebuilding
and
maintenance
only;
B=
Revenues
come
from
both
manufacturing
and
rebuilding
and
maintenance;
U=
Unknown
Base
Y
N
=
IF(
A7>"",
VLOOKUP(
A7,
FacData!$
A$
6:$
J$
698,9,0),"")

Baseline
Revenues
(
excl
Rbldg
&
Main)
Regulated
Manufacturing
Baseline
Revenues,
1996$
Base
Z
Y
=
IF(
A7>"",
IF(
Y7'="
R",
0,
B7*
F7),"")

Phase
Phase
1
or
Phase
2
Base
AA
N
=
VLOOKUP(
A7,
FacData!$
A$
6:$
H$
698,8,0)

February
14,
2003
Page
2
of
165
MPCT_
Zero.
xls
­
Var
Desc
Record
for
the
Final
Metal
Product
and
Machinery
Rule
VARIABLE
DESCRIPTIONS
FOR
MPCT_
ZERO.
XLS
Zero
Cost
Pass­
Through
Assumption
for
the
Final
MP&
M
Rule
VARIABLE
DESCRIPTION
WORKSHEET
COLUMN
CBI
FORMULA
Inputs
to
Capital
Expenditures
Estimation:
Operating
Income
Operating
Income
Base
AB
Y
=
IF(
A7>"",
F7­
G7,"")

Inputs
to
Capital
Expenditures
Estimation:
Assets
Assets
Base
AC
Y
=
IF(
A7>"",
RawData!
J7*
Base!
E7,"")

Inputs
to
Capital
Expenditures
Estimation:
ROA
Return
on
Assets
Base
AD
Y
=
IF(
A7>"",
IF(
AC7'=
0,0,
MAX(
AB7/
AC7,­
0.313)),"")

Inputs
to
Capital
Expenditures
Estimation:
CAPT
Capital
Turnover
Rate
Base
AE
Y
=
IF(
A7>"",
IF(
AC7'=
0,0,
J7/
AC7),"")

Inputs
to
Capital
Expenditures
Estimation:
CAPI
Capital
Intensity
Base
AF
Y
=
IF(
A7>"",
IF(
F7'=
0,0,
AC7/
F7),"")

Inputs
to
Capital
Expenditures
Estimation:
DEBTCST
Debt­
to­
Cost
Ratio
Base
AG
Y
=
IF($
AA7'="
Phase
1",
DEBTCST_
P1,
IF($
AA7'="
Phase
2",
DEBTCST_
P2,""))

Inputs
to
Capital
Expenditures
Estimation:
CAPPRC
Price
of
Capital
Equipment
Base
AH
Y
=
IF($
AA7'="
Phase
1",
CAP_
PRC_
P1,
IF($
AA7'="
Phase
2",
CAP_
PRC_
P2,""))

Inputs
to
Capital
Expenditures
Estimation:
CAPUTIL
Capacity
Utilization
Base
AI
Y
=
IF(
AND(
AA7'="
Phase
2",
A7>""),
VLOOKUP($
C7,
Values!$
A$
23:$
U$
41,21,
FALSE),
IF(
AND(
AA7'="
Phase
1",
A7>""),
VLOOKUP($
C7,
Values!$
A$
23:$
U$
41,20,
FALSE),""))
Estimation
of
Capital
Expenditures:
CAPEX
Capital
Expenditures
Base
AJ
Y
=
IF(
A7>"",
EXP(
AJ$
4),"")

Estimation
of
Capital
Expenditures:
ROA
Return
on
Assets
Base
AK
Y
=
IF(
A7>"",(
AD7+
0.3134659)^
AK$
4,"")

Estimation
of
Capital
Expenditures:
REVENUE
Revenue
Base
AL
Y
=
IF(
A7>"",(
F7/
1000000)^
AL$
4,"")

Estimation
of
Capital
Expenditures:
CAPT
Capital
Turnover
Rate
Base
AM
Y
=
IF(
A7>"",
AE7^
AM$
4,"")

Estimation
of
Capital
Expenditures:
CAPI
Capital
Intensity
Base
AN
Y
=
IF(
A7>"",
AF7^
AN$
4,"")

Estimation
of
Capital
Expenditures:
DEBTCST
Debt­
to­
Cost
Ratio
Base
AO
Y
=
IF(
A7>"",
AG7^
AO$
4,"")

Estimation
of
Capital
Expenditures:
CAPPRC
Price
of
Capital
Equipment
Base
AP
Y
=
IF(
A7>"",
AH7^
AP$
4,"")

Estimation
of
Capital
Expenditures:
CAPUTIL
Capacity
Utilization
Base
AQ
Y
=
IF(
A7>"",
AI7^
AQ$
4,"")

Estimation
of
Capital
Expenditures:
CAPEX
(
mil)
Capital
expenditures
(
millions)
Base
AR
Y
=
IF(
A7>"",
PRODUCT(
AJ7:
AQ7),"")

SID
Survey
ID
O1,
O2,
O3,
&
O4
A
N
=
RawData!
B7
Weight
Sample
Weight
O1,
O2,
O3,
&
O4
B
Y
=
Base!
B7
Sector
Primary
Sector
O1,
O2,
O3,
&
O4
C
Y
=
Base!
C7
Unweighted
Compliance
Cost:
Capital
Capital
Compliance
Costs,
1996$
O1,
O2,
O3,
&
O4
D
Y
=
VLOOKUP($
A7,
Costs!$
A$
7:$
M$
1500,
D$
1,0)

Unweighted
Compliance
Cost:
Recurring
Annual
Compliance
Costs,
1996$
O1,
O2,
O3,
&
O4
E
Y
=
VLOOKUP($
A7,
Costs!$
A$
7:$
M$
1500,
E$
1,0)

Unweighted
Compliance
Cost:
Other
O1,
O2,
O3,
&
O4
F
N
Unweighted
Compliance
Cost:
Pvt_
Cost(
AT)
After­
tax
Compliance
Costs,
1996$
O1,
O2,
O3,
&
O4
G
Y
=
IF(
J7=
0,0,
J7­(
K7*
TAX_
RATE)+
L7)

Unweighted
Compliance
Cost:
Soc_
Cost
(
BT)
Before­
tax
Compliance
Costs,
1996$
O1,
O2,
O3,
&
O4
H
Y
=
IF(
OR(
ISNA(
F7),
ISERR(
F7)),
0,
E7+
D7*
AMORT_
O)

February
14,
2003
Page
3
of
165
MPCT_
Zero.
xls
­
Var
Desc
Record
for
the
Final
Metal
Product
and
Machinery
Rule
VARIABLE
DESCRIPTIONS
FOR
MPCT_
ZERO.
XLS
Zero
Cost
Pass­
Through
Assumption
for
the
Final
MP&
M
Rule
VARIABLE
DESCRIPTION
WORKSHEET
COLUMN
CBI
FORMULA
Revenue
Change
Change
in
Revenue
based
on
Cost­
Pass
Through
Coefficient
O1,
O2,
O3,
&
O4
I
Y
=
IF($
A7>"",
VLOOKUP(
C7,
Dprice,
I$
1,
FALSE)*
Base!
F7,0)

Changes
in
Average
Costs
and
Expenses:
Ann_
Cost
Annualized
Compliance
Costs
O1,
O2,
O3,
&
O4
J
Y
=
IF(
OR(
ISNA(
F7),
ISERR(
F7)),
0,
E7+
D7*
AMORT_
D)

Changes
in
Average
Costs
and
Expenses:
Interest
Change
in
Interest
from
Baseline
O1,
O2,
O3,
&
O4
K
Y
=
D7*
0.0485
Changes
in
Average
Costs
and
Expenses:
Taxes
Change
in
Taxes
from
Baseline
O1,
O2,
O3,
&
O4
L
Y
=(
MIN(
Base!
K7,((
I7­
E7­
M7)*
TAX_
RATE)*­
1))*­
1
Changes
in
Average
Costs
and
Expenses:
Depr
Change
in
Depreciation
from
Baseline
O1,
O2,
O3,
&
O4
M
Y
=
D7/
DEP_
YRS
O1,
O2,
O3,
&
O4
N
Test
of
Net
Present
Value
(
NPV):
After­
Tax
Cash
Flow
(
ATCF)
After­
Tax
Cash
Flow
plus
Interest
O1,
O2,
O3,
&
O4
O
Y
=
Base!
N7+(
I7­
E7)­
L7
Test
of
Net
Present
Value
(
NPV):
NPV
Net
Present
Value
O1,
O2,
O3,
&
O4
P
Y
=
IF(
ISNA(
Base!
O7),
O7/
AMORT_
D­
D7,
O7/
AMORT_
D­
D7­(
Base!
O7­
Base!
P7))

Test
of
Severe
Impacts
(
unwgtd):
ATCF
Is
After­
Tax
Cash
Flow
positive?
Yes=
1;
No=
0
O1,
O2,
O3,
&
O4
Q
N
0
Test
of
Severe
Impacts
(
unwgtd):
NPV
Is
Net
Present
Value
positive?
Yes=
1;
No=
1
O1,
O2,
O3,
&
O4
R
N
=
IF($
A7>"",
IF(
P7>'=
0,1,0),"")

Test
of
Severe
Impacts
(
unwgtd):
Either
Does
the
site
pass
either
the
ATCF
or
NPV
test?
1=
Yes;
0=
Baseline
Closure
O1,
O2,
O3,
&
O4
S
N
=
IF(
AND($
A7>"",
Base!
F7'=
0),
1,
IF($
A7>"",
MAX(
R7,
Q7),""))

Test
of
Severe
Impacts
(
unwgtd):
Incr?
Is
there
an
incremental
failure
from
the
baseline?
0=
No;
1=
Post­
compliance
Closure
O1,
O2,
O3,
&
O4
T
N
=
IF(
Base!
T7="",
0,
IF($
A7>"",
IF(
S7=
0,
IF(
Base!
T7=
1,1,0),
IF(
AND(
S7=
1,
Base!
T7=
0),­
1,0)),""))

Test
of
Severe
Impacts
(
wgtd):
Incr?
Weighted
Post­
Compliance
Closures
O1,
O2,
O3,
&
O4
U
Y
=
T7*$
B7
Test
of
Moderate
Impacts:
EBIT
Earnings
Before
Interest
and
Taxes
O1,
O2,
O3,
&
O4
V
Y
=(
Base!
L7+
I7)­
E7­
M7
Test
of
Moderate
Impacts:
EBITDA
/
Interest
Expense
Interest
Coverage
Ratio
O1,
O2,
O3,
&
O4
X
Y
=
IF(
ISERR((
V7+(
M7+
Base!
J7))/(
K7+
Base!
H7)),
999,(
V7+(
M7+
Base!
J7))/(
K7+
Base!
H7))

Test
of
Moderate
Impacts:
Incr?
Is
there
an
incremental
failure
from
the
baseline?
0=
No;
1=
Post­
compliance
Moderate
Impact
O1,
O2,
O3,
&
O4
Y
N
=
IF($
A7="","",
IF(
AND($
A7>"",
Base!
F7=
0),
0,
IF(
Base!
W7=
0,0,
IF(
AND(
Base!
Y7="
R",
W7>=
VLOOKUP($
C7,
ModerateThresholds,
14,0),
X7>=
VLOOKUP($
C7,
ModerateThresholds,
16,0)),
0,
IF(
AND(
W7>=
VLO
OKUP($
C7,
ModerateThresholds,
13,0),
X7>=
VLOOKUP($
C7,
ModerateThresholds,
15,0)),
0,1)))))

Post
Compliance
Revenue
Post
Compliance
Revenue
O1,
O2,
O3,
&
O4
Z
Y
=
Base!$
F7+$
I7
ACC
as
%
of
PCR
Annual
Compliance
Cost
as
a
percent
of
Post
Compliance
Revenue
O1,
O2,
O3,
&
O4
AA
Y
=
G7/
Z7
SID
Site
ID
RawData
B
N
REV_
AVG
Average
Revenue
RawData
C
Y
COST_
TOT
Total
Costs
RawData
D
Y
COST_
INT
Interest
RawData
E
Y
COST_
TAX
Taxes
RawData
F
Y
LV_
NET
Net
LV
RawData
G
Y
INT
Interest
Rate,
Site
RawData
H
Y
DEBT
Total
Debt
RawData
I
Y
ASSETS
Total
Assets
RawData
J
Y
DEPR
Depreciation
Expense
RawData
K
Y
FIRM_
REV
Firm
Revenue
RawData
L
Y
CURR_
LIA
Current
Liabilities
RawData
M
Y
February
14,
2003
Page
4
of
165
MPCT_
Zero.
xls
­
Var
Desc
Record
for
the
Final
Metal
Product
and
Machinery
Rule
VARIABLE
DESCRIPTIONS
FOR
MPCT_
ZERO.
XLS
Zero
Cost
Pass­
Through
Assumption
for
the
Final
MP&
M
Rule
VARIABLE
DESCRIPTION
WORKSHEET
COLUMN
CBI
FORMULA
NON_
LIA
Non­
Current
Liabilities
RawData
N
Y
UNIT_
REV
Unit
Revenues
RawData
O
Y
UNIT_
COST
Unit
Costs
RawData
P
Y
UNIT_
EMP
Unit
Employment
RawData
Q
Y
SITE_
REV
Site
Revenues
RawData
R
Y
SITE_
COST
Site
Costs
RawData
S
Y
SITE_
EMP
Site
Employment
RawData
T
Y
UNITDATA
Unit
Data
Provided
RawData
U
Y
REVREP6
Unit/
Site
Data
for
Question
6
RawData
V
Y
REVREP7
Unit/
Site
Data
for
Question
7
RawData
W
Y
LABOR
Total
Labor
Cost
RawData
X
Y
SID
Survey
ID
FacData
A
N
Weight
Sample
Weight
FacData
B
Y
=
VLOOKUP($
A7,[
facdata_
Final.
xls]
FacData!$
A$
6:$
H$
2377,
B$
5,0)
Small
Owned
by
a
Small
Entity?
FacData
C
Y
=
VLOOKUP($
A7,[
facdata_
Final.
xls]
FacData!$
A$
6:$
H$
2377,
C$
5,0)
Sector
Primary
Sector
FacData
D
Y
=
VLOOKUP($
A7,[
facdata_
Final.
xls]
FacData!$
A$
6:$
H$
2377,
D$
5,0)
FlowRange
Flow
Category
Range
FacData
F
Y
=
VLOOKUP($
A7,[
facdata_
Final.
xls]
FacData!$
A$
6:$
H$
2377,
F$
5,0)
Direct?
Discharge
type:
D=
Direct;
I=
Indirect
FacData
G
N
=
VLOOKUP($
A7,[
facdata_
Final.
xls]
FacData!$
A$
6:$
K$
2377,
G$
5,0)

Phase
Phase
1
or
Phase
2
Data
Collection
Effort
FacData
H
N
=
IF(
VLOOKUP($
A7,[
facdata_
Final.
xls]
FacData!$
A$
6:$
H$
2377,
H$
5,0)="
Phase
1","
Phase
1","
Phase
2")
Revenue
Source
M=
Revenues
come
from
manufacturing
only;
R=
Revenues
come
from
rebuilding
and
maintenance
only;
B=
Revenues
come
from
both
manufacturing
and
rebuilding
and
maintenance;
U=
Unknown;
MU=
Municipality;
IS=
Iron
and
Steel;
ERG
=
represents
two
facilities
that
were
FacData
I
N
=
VLOOKUP(
A7,[
RevbySct_
Final.
xls]
Summary!$
A$
3:$
BV$
898,64,0)

FTE
Full
Time
Equivalents
FacData
J
Y
=
VLOOKUP(
A7,[
facdata_
Final.
xls]
SBA!$
A$
7:$
E$
850,5,0)
ID
Survey
ID
Costs
A
N
='[
CompCost_
Final.
xls]
1996'!$
A8
CapCst1
Option
1
Capital
Costs,
1996
Costs
B
Y
=
IF('[
CompCost_
Final.
xls]
1996'!
E8<>"",'[
CompCost_
Final.
xls]
1996'!
E8,0)
AnnCst1
Option
1
Annual
Costs,
1996
Costs
C
Y
=
IF('[
CompCost_
Final.
xls]
1996'!
F8<>"",'[
CompCost_
Final.
xls]
1996'!
F8,0)
CC1_
96
Option
1
Costs
Annualized
at
7%
over
15
years,
1996
Costs
D
Y
=
IF('[
CompCost_
Final.
xls]
1996'!
G8<>"",'[
CompCost_
Final.
xls]
1996'!
G8,0)

CapCst2
Option
2
Capital
Costs,
1996
Costs
E
Y
=
IF('[
CompCost_
Final.
xls]
1996'!
H8<>"",'[
CompCost_
Final.
xls]
1996'!
H8,0)
AnnCst2
Option
2
Annual
Costs,
1996
Costs
F
Y
=
IF('[
CompCost_
Final.
xls]
1996'!
I8<>"",'[
CompCost_
Final.
xls]
1996'!
I8,0)
CC2_
96
Option
2
Costs
Annualized
at
7%
over
15
years,
1996
Costs
G
Y
=
IF('[
CompCost_
Final.
xls]
1996'!
J8<>"",'[
CompCost_
Final.
xls]
1996'!
J8,0)

CapCst3
Option
3
Capital
Costs,
1996
Costs
H
Y
=
IF('[
CompCost_
Final.
xls]
1996'!
K8<>"",'[
CompCost_
Final.
xls]
1996'!
K8,0)
AnnCst3
Option
3
Annual
Costs,
1996
Costs
I
Y
=
IF('[
CompCost_
Final.
xls]
1996'!
L8<>"",'[
CompCost_
Final.
xls]
1996'!
L8,0)
CC3_
96
Option
3
Costs
Annualized
at
7%
over
15
years,
1996
Costs
J
Y
=
IF('[
CompCost_
Final.
xls]
1996'!
M8<>"",'[
CompCost_
Final.
xls]
1996'!
M8,0)

CapCst4
Option
4
Capital
Costs,
1996
Costs
K
Y
=
IF('[
CompCost_
Final.
xls]
1996'!
N8<>"",'[
CompCost_
Final.
xls]
1996'!
N8,0)
AnnCst4
Option
4
Annual
Costs,
1996
Costs
L
Y
=
IF('[
CompCost_
Final.
xls]
1996'!
O8<>"",'[
CompCost_
Final.
xls]
1996'!
O8,0)
CC4_
96
Option
4
Costs
Annualized
at
7%
over
15
years,
1996
Costs
M
Y
=
IF('[
CompCost_
Final.
xls]
1996'!
P8<>"",'[
CompCost_
Final.
xls]
1996'!
P8,0)

Split
Flag
for
those
facilities
which
are
both
indirect
and
direct
dischargers
Costs
N
N
February
14,
2003
Page
5
of
165
MPCT_
Zero.
xls
­
Var
Desc
Record
for
the
Final
Metal
Product
and
Machinery
Rule
123456789
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
A
B
C
D
E
F
G
H
I
J
K
L
Constants
and
Other
Numeric
Values
blue
numbers
are
exogenous
RATE_
D
0.07
discount
rate
for
amortization
RATE_
O
0.07
OMB
discount
rate
for
social
opportunity
cost
PERIOD
15
Number
of
years
amortized
AMORT_
D
0.109794625
Amortization
factor,
15
years
AMORT_
O
0.109794625
Amortization
factor,
15
years,
OMB
rate
INFL
0.05
CPI­
U
Inflation
rate,
1996
TAX_
RATE
0.39
Marginal
corporate
tax
rate
DEP_
YRS
15
Number
of
years
depreciated
DEBTCST_
P1
9.8
Bloomberg
Ticker
(
C7A0
Index),
average
of
1987­
1989
DEBTCST_
P2
7.11
Bloomberg
Ticker
(
IN10YA1
Index),
average
of
1994­
1996
CAP_
PRC_
P1
115.87
PPI
for
Capital
Equipment,
average
of
1987­
1989
CAP_
PRC_
P2
135.4
PPI
for
Capital
Equipment,
average
of
1994­
1996
9
10
11
12
Total
Cost
Change
in
Costs
(
Compliance
Costs)
Post­
Compliance
Price
Change
Factor
Sector
CPT
Coef
Long
Name
Baseline
Option
1
Option
2
Option
3
Option
4
Option
1
Option
2
Option
3
Option
4
HW
0.0%
Hardware
0.0000%
0.00%
0.00%
0.00%
AI
0.0%
Aircraft
0.0000%
0.00%
0.00%
0.00%
EE
0.0%
Electronic
Equipment
0.0000%
0.00%
0.00%
0.00%
SI
0.0%
Stationary
Industrial
Equipment
0.0000%
0.00%
0.00%
0.00%
OR
0.0%
Ordnance
0.0000%
0.00%
0.00%
0.00%
AS
0.0%
Aerospace
0.0000%
0.00%
0.00%
0.00%
MI
0.0%
Mobile
Industrial
Equipment
0.0000%
0.00%
0.00%
0.00%
IN
0.0%
Instrument
0.0000%
0.00%
0.00%
0.00%
PM
0.0%
Precious
and
Non­
Precious
Metals
0.0000%
0.00%
0.00%
0.00%
SB
0.0%
Ships
and
Boats
0.0000%
0.00%
0.00%
0.00%
HE
0.0%
Household
Equipment
0.0000%
0.00%
0.00%
0.00%
RR
0.0%
Railroad
0.0000%
0.00%
0.00%
0.00%
MV
0.0%
Motor
Vehicle
0.0000%
0.00%
0.00%
0.00%
BT
0.0%
Bus
and
Truck
0.0000%
0.00%
0.00%
0.00%
OF
0.0%
Office
Machine
0.0000%
0.00%
0.00%
0.00%
PC
0.0%
Printed
Circuit
Board
0.0000%
0.00%
0.00%
0.00%
JS
0.0%
Job
Shop
0.0000%
0.00%
0.00%
0.00%
OM
0.0%
Other
Metal
Products
0.0000%
0.00%
0.00%
0.00%
UNK
0.0%
Unknown
Sector
0.0000%
0.00%
0.00%
0.00%

February
14,
2003
Page
6
of
165
MPCT_
Zero.
xls
­
Values
Record
for
the
Final
Metal
Product
and
Machinery
Rule
123456789
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
M
N
O
P
Q
R
S
T
U
13
14
15
16
17
18
19
20
21
Moderate
Impacts
Percent
of
Industry
Regulated
Capacity
Utilization
EBIT
/
Total
Assets
(
PTRA)
EBITDA
/
Interest
(
ICR)
Man.
Non­
Man
Man.
Non­
Man
Manufacturing
Output,
1996
Baseline
Revenues
Percent
Regulated
Phase
1
Phase
2
2.5%
1.5%
2.3
1.9
33.5%
81.93
86.45
2.8%
0.4%
2.2
2.9
100.0%
80.01
73.67
2.0%
1.5%
2.2
1.9
100.0%
80.84
86.37
2.1%
2.5%
2.1
2.8
31.4%
78.61
85.1
2.1%
1.5%
2.1
1.9
100.0%
79.77
81.87
2.1%
1.5%
2.1
1.9
100.0%
80.01
73.67
2.6%
1.5%
2.2
1.9
100.0%
79.45
79.01
2.0%
2.0%
2.2
2.0
100.0%
80.28
77.21
1.8%
1.5%
1.7
1.9
42.8%
80.28
77.21
1.7%
1.0%
1.6
2.0
68.2%
80.01
73.67
2.8%
2.6%
2.3
2.1
100.0%
80.78
84.24
1.1%
3.1%
1.4
2.7
11.4%
80.01
73.69
2.4%
1.5%
2.0
1.7
44.1%
79.78
81.24
2.3%
1.7%
2.0
2.8
100.0%
80.01
73.69
0.0%
0.3%
1.4
1.2
34.3%
78.61
85.02
2.5%
1.5%
2.3
1.9
53.6%
80.84
86.44
2.1%
1.5%
2.1
1.9
43.7%
79.77
81.92
0.9%
1.7%
1.6
1.8
100.0%
79.99
80.01
2.1%
1.5%
2.1
1.9
0.0%
80.05
80.03
February
14,
2003
Page
7
of
165
MPCT_
Zero.
xls
­
Values
Record
for
the
Final
Metal
Product
and
Machinery
Rule
1234
5
6
789
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
A
B
C
D
E
F
G
H
I
J
K
L
M
N
O
P
Q
R
S
T
U
Baseline
Financial
Data
include
CAPEX
in
analysis
(
1=
Y,
0=
N)
1
Final
MP&
M
Rule
Zero
Cost
Pass­
Through
601
601
Scale
Factor
Average
Costs
and
Expenses
Test
of
Net
Present
Value
(
NPV)
Pass
Tests?
Test
of
Moderate
Impacts
SID
Weight
Sector
Q6
Q7
Avg
Revenue
Total
Cost
Interest
Taxes
Depr
Adjusted
Tax
EBIT
Capital
Expenditures
Unlevered
ATCF
LV
Tax_
Ben
NPV
ATCF
NPV
Either
EBIT/
Total
Assets
2
0
1
1
3
0
1
1
5
0
1
1
6
0
1
1
7
0
1
1
8
0
1
1
9
0
1
1
10
0
1
1
12
0
1
1
13
0
1
1
14
0
1
1
15
0
0
0
16
0
1
1
20
0
0
0
21
0
1
1
22
0
1
1
24
0
1
1
25
0
1
1
26
0
1
1
27
0
1
1
28
0
0
0
29
0
0
0
31
0
1
1
32
0
1
1
33
0
1
1
35
0
0
0
36
0
1
1
37
0
1
1
38
0
1
1
41
0
1
1
42
0
0
0
43
0
1
1
44
0
1
1
45
0
1
1
46
0
0
0
47
0
1
1
48
0
1
1
50
0
1
1
51
0
0
0
52
0
1
1
53
0
1
1
55
0
1
1
57
0
1
1
58
0
0
0
59
0
1
1
60
0
1
1
61
0
1
1
62
0
1
1
64
0
1
1
65
0
1
1
67
0
1
1
68
0
1
1
February
14,
2003
Page
8
of
165
MPCT_
Zero.
xls
­
Base
Record
for
the
Final
Metal
Product
and
Machinery
Rule
1234
5
6
789
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
V
W
X
Y
Z
AA
AB
AC
AD
AE
AF
AG
AH
AI
AJ
AK
AL
AM
AN
AO
intercept
­
2.0774
0.6182
1.0248
0.5995
0.9765
­
0.2050
Test
of
Moderate
Impacts
Inputs
to
Capital
Expenditures
Estimation
Estimation
of
Capital
Expenditures
EBITDA
/
Interest
Expense
Pass?
Opp.
of
W
Revenue
Source
Baseline
Revenues
(
excl
Rbldg
&
Main)
Phase
Operating
Income
Assets
ROA
CAPT
CAPI
DEBTCST
CAPPRC
CAPUTIL
CAPEX
ROA
REVENUE
CAPT
CAPI
DEBTCST
1
0
M
Phase
2
0
1
M
Phase
1
1
0
U
Phase
2
1
0
M
Phase
2
1
0
M
Phase
1
0
1
M
Phase
2
1
0
M
Phase
2
1
0
R
Phase
1
1
0
M
Phase
1
1
0
M
Phase
1
1
0
M
Phase
1
0
1
M
Phase
1
1
0
M
Phase
1
0
1
M
Phase
1
1
0
M
Phase
2
0
1
M
Phase
2
1
0
U
Phase
1
1
0
B
Phase
1
0
1
M
Phase
2
1
0
M
Phase
2
0
1
M
Phase
1
0
1
M
Phase
2
1
0
U
Phase
1
1
0
M
Phase
1
0
1
M
Phase
2
0
1
M
Phase
1
1
0
M
Phase
2
1
0
M
Phase
2
1
0
M
Phase
1
1
0
M
Phase
2
0
1
M
Phase
1
1
0
M
Phase
1
1
0
M
Phase
2
1
0
M
Phase
2
0
1
M
Phase
1
1
0
M
Phase
2
1
0
M
Phase
1
1
0
M
Phase
2
0
1
M
Phase
2
1
0
M
Phase
1
1
0
M
Phase
2
0
1
B
Phase
1
1
0
M
Phase
1
0
1
M
Phase
1
1
0
R
Phase
1
1
0
U
Phase
1
1
0
B
Phase
2
0
1
M
Phase
2
1
0
M
Phase
2
1
0
U
Phase
2
0
1
B
Phase
2
0
1
M
Phase
1
February
14,
2003
Page
9
of
165
MPCT_
Zero.
xls
­
Base
Record
for
the
Final
Metal
Product
and
Machinery
Rule
1234
5
6
789
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
AP
AQ
AR
­
0.4779
0.9043
of
Capital
Expenditures
CAPPRC
CAPUTIL
CAPEX
(
mil)

February
14,
2003
Page
10
of
165
MPCT_
Zero.
xls
­
Base
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
A
B
C
D
E
F
G
H
I
J
K
L
M
N
O
P
Q
R
S
T
U
Scale
Factor
Average
Costs
and
Expenses
Test
of
Net
Present
Value
(
NPV)
Pass
Tests?
Test
of
Moderate
Impacts
SID
Weight
Sector
Q6
Q7
Avg
Revenue
Total
Cost
Interest
Taxes
Depr
Adjusted
Tax
EBIT
Capital
Expenditures
Unlevered
ATCF
LV
Tax_
Ben
NPV
ATCF
NPV
Either
EBIT/
Total
Assets
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
69
0
1
1
70
0
1
1
71
0
1
1
72
0
1
1
73
0
1
1
74
0
1
1
75
0
1
1
76
0
0
0
78
0
1
1
79
0
1
1
81
0
1
1
83
0
0
0
84
0
1
1
85
0
1
1
86
0
1
1
87
0
1
1
88
0
0
0
89
0
1
1
90
0
1
1
91
0
1
1
92
0
0
0
94
0
1
1
95
0
1
1
96
0
1
1
97
0
1
1
99
0
1
1
100
0
0
0
101
0
1
1
102
0
1
1
103
0
1
1
105
0
1
1
106
0
1
1
108
0
1
1
109
0
1
1
110
0
1
1
111
0
1
1
112
0
1
1
113
0
0
0
114
0
1
1
115
0
1
1
116
0
1
1
118
0
1
1
119
0
1
1
120
0
1
1
121
0
1
1
122
0
1
1
125
0
1
1
126
0
1
1
127
0
1
1
128
0
1
1
129
0
1
1
130
0
1
1
131
0
1
1
132
0
1
1
135
0
1
1
136
0
1
1
February
14,
2003
Page
11
of
165
MPCT_
Zero.
xls
­
Base
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
V
W
X
Y
Z
AA
AB
AC
AD
AE
AF
AG
AH
AI
AJ
AK
AL
AM
AN
AO
Test
of
Moderate
Impacts
Inputs
to
Capital
Expenditures
Estimation
Estimation
of
Capital
Expenditures
EBITDA
/
Interest
Expense
Pass?
Opp.
of
W
Revenue
Source
Baseline
Revenues
(
excl
Rbldg
&
Main)
Phase
Operating
Income
Assets
ROA
CAPT
CAPI
DEBTCST
CAPPRC
CAPUTIL
CAPEX
ROA
REVENUE
CAPT
CAPI
DEBTCST
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
0
1
M
Phase
1
1
0
M
Phase
1
1
0
M
Phase
2
1
0
M
Phase
1
1
0
M
Phase
1
1
0
R
Phase
2
1
0
M
Phase
2
0
1
M
Phase
1
1
0
B
Phase
1
1
0
M
Phase
2
1
0
M
Phase
2
0
1
M
Phase
1
1
0
M
Phase
1
1
0
B
Phase
1
1
0
M
Phase
1
1
0
M
Phase
2
0
1
U
Phase
1
1
0
R
Phase
2
1
0
M
Phase
2
1
0
M
Phase
2
0
1
R
Phase
2
1
0
M
Phase
1
1
0
M
Phase
2
1
0
M
Phase
1
1
0
M
Phase
2
1
0
M
Phase
2
0
1
M
Phase
1
1
0
M
Phase
2
1
0
B
Phase
1
1
0
M
Phase
2
1
0
M
Phase
1
1
0
M
Phase
2
1
0
R
Phase
2
1
0
U
Phase
1
1
0
B
Phase
2
1
0
M
Phase
2
1
0
M
Phase
1
0
1
M
Phase
2
1
0
M
Phase
1
1
0
M
Phase
1
1
0
M
Phase
2
1
0
U
Phase
1
1
0
M
Phase
1
1
0
M
Phase
1
1
0
U
Phase
2
1
0
M
Phase
2
1
0
B
Phase
1
1
0
M
Phase
2
1
0
R
Phase
2
1
0
M
Phase
2
1
0
M
Phase
1
1
0
M
Phase
1
1
0
M
Phase
2
1
0
M
Phase
1
1
0
M
Phase
1
1
0
M
Phase
1
February
14,
2003
Page
12
of
165
MPCT_
Zero.
xls
­
Base
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
AP
AQ
AR
of
Capital
Expenditures
CAPPRC
CAPUTIL
CAPEX
(
mil)

59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
February
14,
2003
Page
13
of
165
MPCT_
Zero.
xls
­
Base
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
A
B
C
D
E
F
G
H
I
J
K
L
M
N
O
P
Q
R
S
T
U
Scale
Factor
Average
Costs
and
Expenses
Test
of
Net
Present
Value
(
NPV)
Pass
Tests?
Test
of
Moderate
Impacts
SID
Weight
Sector
Q6
Q7
Avg
Revenue
Total
Cost
Interest
Taxes
Depr
Adjusted
Tax
EBIT
Capital
Expenditures
Unlevered
ATCF
LV
Tax_
Ben
NPV
ATCF
NPV
Either
EBIT/
Total
Assets
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
137
0
1
1
138
0
0
0
140
0
1
1
141
0
1
1
142
0
0
0
143
0
1
1
146
0
1
1
147
0
1
1
148
0
1
1
149
0
1
1
150
0
1
1
151
0
1
1
153
0
1
1
154
0
1
1
155
0
0
0
156
0
1
1
157
0
0
0
159
0
1
1
161
0
1
1
162
0
1
1
163
0
1
1
164
0
1
1
165
0
1
1
166
0
1
1
170
0
0
0
172
0
1
1
173
0
1
1
174
0
1
1
176
0
1
1
177
0
1
1
178
0
1
1
179
0
1
1
181
0
1
1
182
0
1
1
183
0
1
1
184
0
1
1
185
0
1
1
186
0
1
1
187
0
1
1
188
0
1
1
189
0
1
1
190
0
1
1
191
0
1
1
192
0
1
1
193
0
1
1
195
0
1
1
196
0
1
1
197
0
1
1
199
0
1
1
200
0
1
1
201
0
1
1
202
0
1
1
203
0
1
1
204
0
1
1
207
0
1
1
208
0
1
1
February
14,
2003
Page
14
of
165
MPCT_
Zero.
xls
­
Base
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
V
W
X
Y
Z
AA
AB
AC
AD
AE
AF
AG
AH
AI
AJ
AK
AL
AM
AN
AO
Test
of
Moderate
Impacts
Inputs
to
Capital
Expenditures
Estimation
Estimation
of
Capital
Expenditures
EBITDA
/
Interest
Expense
Pass?
Opp.
of
W
Revenue
Source
Baseline
Revenues
(
excl
Rbldg
&
Main)
Phase
Operating
Income
Assets
ROA
CAPT
CAPI
DEBTCST
CAPPRC
CAPUTIL
CAPEX
ROA
REVENUE
CAPT
CAPI
DEBTCST
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
0
1
M
Phase
2
0
1
M
Phase
1
1
0
M
Phase
2
0
1
B
Phase
1
0
1
M
Phase
1
1
0
M
Phase
1
1
0
M
Phase
2
1
0
M
Phase
1
1
0
M
Phase
1
0
1
M
Phase
1
0
1
M
Phase
2
0
1
M
Phase
2
1
0
R
Phase
2
1
0
M
Phase
1
0
1
M
Phase
1
1
0
M
Phase
2
0
1
M
Phase
2
1
0
U
Phase
1
1
0
M
Phase
2
0
1
M
Phase
1
1
0
M
Phase
1
1
0
M
Phase
1
1
0
M
Phase
1
1
0
M
Phase
1
0
1
M
Phase
1
1
0
M
Phase
1
1
0
M
Phase
2
1
0
M
Phase
1
1
0
M
Phase
2
1
0
M
Phase
1
1
0
M
Phase
1
1
0
M
Phase
1
1
0
M
Phase
1
1
0
M
Phase
2
1
0
M
Phase
1
1
0
M
Phase
1
1
0
M
Phase
1
1
0
U
Phase
2
1
0
M
Phase
1
1
0
M
Phase
1
1
0
M
Phase
2
1
0
M
Phase
1
1
0
M
Phase
1
1
0
M
Phase
2
1
0
M
Phase
1
1
0
M
Phase
2
0
1
M
Phase
2
1
0
U
Phase
1
1
0
M
Phase
1
1
0
M
Phase
1
1
0
M
Phase
2
1
0
M
Phase
1
1
0
M
Phase
2
1
0
M
Phase
2
0
1
M
Phase
2
1
0
M
Phase
1
February
14,
2003
Page
15
of
165
MPCT_
Zero.
xls
­
Base
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
AP
AQ
AR
of
Capital
Expenditures
CAPPRC
CAPUTIL
CAPEX
(
mil)

115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
February
14,
2003
Page
16
of
165
MPCT_
Zero.
xls
­
Base
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
A
B
C
D
E
F
G
H
I
J
K
L
M
N
O
P
Q
R
S
T
U
Scale
Factor
Average
Costs
and
Expenses
Test
of
Net
Present
Value
(
NPV)
Pass
Tests?
Test
of
Moderate
Impacts
SID
Weight
Sector
Q6
Q7
Avg
Revenue
Total
Cost
Interest
Taxes
Depr
Adjusted
Tax
EBIT
Capital
Expenditures
Unlevered
ATCF
LV
Tax_
Ben
NPV
ATCF
NPV
Either
EBIT/
Total
Assets
171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
186
187
188
189
190
191
192
193
194
195
196
197
198
199
200
201
202
203
204
205
206
207
208
209
210
211
212
213
214
215
216
217
218
219
220
221
222
223
224
225
226
209
0
1
1
210
0
1
1
211
0
1
1
212
0
0
0
214
0
1
1
215
0
1
1
216
0
1
1
219
0
1
1
221
0
1
1
222
0
0
0
223
0
1
1
224
0
1
1
225
0
1
1
226
0
1
1
227
0
1
1
228
0
1
1
229
0
0
0
230
0
1
1
231
0
1
1
232
0
1
1
233
0
1
1
235
0
1
1
237
0
1
1
239
0
1
1
240
0
1
1
241
0
1
1
242
0
1
1
243
0
1
1
245
0
1
1
246
0
1
1
247
0
1
1
248
0
1
1
249
0
1
1
250
0
1
1
252
0
1
1
253
0
1
1
254
0
1
1
255
0
1
1
257
0
0
0
259
0
1
1
261
0
1
1
262
0
1
1
263
0
1
1
264
0
1
1
265
0
1
1
266
0
1
1
267
0
1
1
268
0
1
1
269
0
1
1
270
0
0
0
271
0
1
1
273
0
1
1
274
0
1
1
276
0
1
1
279
0
0
0
280
0
0
0
February
14,
2003
Page
17
of
165
MPCT_
Zero.
xls
­
Base
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
V
W
X
Y
Z
AA
AB
AC
AD
AE
AF
AG
AH
AI
AJ
AK
AL
AM
AN
AO
Test
of
Moderate
Impacts
Inputs
to
Capital
Expenditures
Estimation
Estimation
of
Capital
Expenditures
EBITDA
/
Interest
Expense
Pass?
Opp.
of
W
Revenue
Source
Baseline
Revenues
(
excl
Rbldg
&
Main)
Phase
Operating
Income
Assets
ROA
CAPT
CAPI
DEBTCST
CAPPRC
CAPUTIL
CAPEX
ROA
REVENUE
CAPT
CAPI
DEBTCST
171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
186
187
188
189
190
191
192
193
194
195
196
197
198
199
200
201
202
203
204
205
206
207
208
209
210
211
212
213
214
215
216
217
218
219
220
221
222
223
224
225
226
1
0
M
Phase
1
1
0
B
Phase
1
1
0
M
Phase
2
0
1
M
Phase
1
1
0
M
Phase
1
1
0
M
Phase
2
1
0
M
Phase
1
0
1
M
Phase
1
1
0
M
Phase
1
0
1
M
Phase
2
1
0
M
Phase
1
1
0
M
Phase
2
1
0
M
Phase
2
1
0
M
Phase
1
1
0
M
Phase
1
1
0
M
Phase
2
0
1
M
Phase
1
1
0
M
Phase
1
1
0
B
Phase
2
1
0
M
Phase
1
0
1
U
Phase
1
0
1
B
Phase
1
1
0
M
Phase
2
1
0
M
Phase
1
1
0
M
Phase
2
0
1
M
Phase
2
0
1
M
Phase
2
1
0
M
Phase
2
1
0
M
Phase
1
1
0
M
Phase
2
1
0
B
Phase
1
1
0
B
Phase
1
1
0
B
Phase
1
1
0
M
Phase
2
1
0
M
Phase
1
1
0
R
Phase
2
1
0
M
Phase
1
0
1
M
Phase
2
0
1
R
Phase
2
1
0
M
Phase
2
1
0
M
Phase
1
1
0
B
Phase
1
1
0
B
Phase
2
1
0
M
Phase
1
0
1
M
Phase
1
1
0
M
Phase
1
1
0
M
Phase
1
1
0
U
Phase
1
1
0
M
Phase
2
0
1
M
Phase
2
1
0
M
Phase
2
1
0
M
Phase
1
1
0
B
Phase
1
1
0
M
Phase
1
0
1
M
Phase
1
0
1
U
Phase
1
February
14,
2003
Page
18
of
165
MPCT_
Zero.
xls
­
Base
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
AP
AQ
AR
of
Capital
Expenditures
CAPPRC
CAPUTIL
CAPEX
(
mil)

171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
186
187
188
189
190
191
192
193
194
195
196
197
198
199
200
201
202
203
204
205
206
207
208
209
210
211
212
213
214
215
216
217
218
219
220
221
222
223
224
225
226
February
14,
2003
Page
19
of
165
MPCT_
Zero.
xls
­
Base
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
A
B
C
D
E
F
G
H
I
J
K
L
M
N
O
P
Q
R
S
T
U
Scale
Factor
Average
Costs
and
Expenses
Test
of
Net
Present
Value
(
NPV)
Pass
Tests?
Test
of
Moderate
Impacts
SID
Weight
Sector
Q6
Q7
Avg
Revenue
Total
Cost
Interest
Taxes
Depr
Adjusted
Tax
EBIT
Capital
Expenditures
Unlevered
ATCF
LV
Tax_
Ben
NPV
ATCF
NPV
Either
EBIT/
Total
Assets
227
228
229
230
231
232
233
234
235
236
237
238
239
240
241
242
243
244
245
246
247
248
249
250
251
252
253
254
255
256
257
258
259
260
261
262
263
264
265
266
267
268
269
270
271
272
273
274
275
276
277
278
279
280
281
282
281
0
1
1
282
0
1
1
283
0
1
1
284
0
1
1
285
0
1
1
286
0
1
1
288
0
1
1
289
0
1
1
290
0
1
1
291
0
1
1
293
0
1
1
295
0
1
1
296
0
1
1
298
0
0
0
299
0
1
1
300
0
0
0
301
0
0
0
302
0
0
0
303
0
1
1
304
0
0
0
305
0
0
0
306
0
0
0
307
0
1
1
308
0
1
1
309
0
1
1
310
0
1
1
312
0
0
0
313
0
1
1
314
0
1
1
315
0
1
1
316
0
1
1
319
0
0
0
322
0
1
1
323
0
1
1
324
0
1
1
325
0
1
1
326
0
1
1
327
0
1
1
328
0
1
1
329
0
0
0
330
0
0
0
331
0
1
1
332
0
1
1
333
0
1
1
334
0
1
1
335
0
1
1
336
0
1
1
337
0
1
1
338
0
0
0
339
0
1
1
340
0
1
1
342
0
1
1
345
0
1
1
349
0
1
1
350
0
1
1
351
0
0
0
February
14,
2003
Page
20
of
165
MPCT_
Zero.
xls
­
Base
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
V
W
X
Y
Z
AA
AB
AC
AD
AE
AF
AG
AH
AI
AJ
AK
AL
AM
AN
AO
Test
of
Moderate
Impacts
Inputs
to
Capital
Expenditures
Estimation
Estimation
of
Capital
Expenditures
EBITDA
/
Interest
Expense
Pass?
Opp.
of
W
Revenue
Source
Baseline
Revenues
(
excl
Rbldg
&
Main)
Phase
Operating
Income
Assets
ROA
CAPT
CAPI
DEBTCST
CAPPRC
CAPUTIL
CAPEX
ROA
REVENUE
CAPT
CAPI
DEBTCST
227
228
229
230
231
232
233
234
235
236
237
238
239
240
241
242
243
244
245
246
247
248
249
250
251
252
253
254
255
256
257
258
259
260
261
262
263
264
265
266
267
268
269
270
271
272
273
274
275
276
277
278
279
280
281
282
1
0
B
Phase
1
0
1
M
Phase
1
1
0
U
Phase
1
1
0
B
Phase
1
1
0
M
Phase
1
1
0
M
Phase
2
1
0
M
Phase
1
1
0
M
Phase
1
1
0
M
Phase
2
1
0
R
Phase
2
1
0
M
Phase
1
1
0
M
Phase
2
0
1
M
Phase
1
0
1
R
Phase
2
1
0
M
Phase
2
0
1
M
Phase
2
0
1
M
Phase
1
0
1
M
Phase
1
1
0
M
Phase
1
0
1
U
Phase
1
1
0
M
Phase
1
0
1
U
Phase
1
1
0
M
Phase
2
1
0
M
Phase
2
1
0
M
Phase
1
1
0
M
Phase
2
0
1
M
Phase
2
1
0
M
Phase
1
1
0
B
Phase
1
1
0
M
Phase
1
1
0
M
Phase
2
0
1
M
Phase
1
1
0
M
Phase
1
1
0
M
Phase
1
1
0
B
Phase
2
1
0
M
Phase
1
1
0
M
Phase
1
1
0
M
Phase
2
1
0
M
Phase
2
0
1
B
Phase
2
0
1
M
Phase
2
1
0
M
Phase
1
1
0
U
Phase
2
1
0
B
Phase
1
1
0
M
Phase
2
1
0
M
Phase
1
1
0
M
Phase
1
1
0
U
Phase
2
0
1
M
Phase
1
1
0
M
Phase
2
1
0
M
Phase
1
1
0
M
Phase
2
1
0
M
Phase
1
1
0
M
Phase
2
1
0
M
Phase
2
0
1
M
Phase
1
February
14,
2003
Page
21
of
165
MPCT_
Zero.
xls
­
Base
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
AP
AQ
AR
of
Capital
Expenditures
CAPPRC
CAPUTIL
CAPEX
(
mil)

227
228
229
230
231
232
233
234
235
236
237
238
239
240
241
242
243
244
245
246
247
248
249
250
251
252
253
254
255
256
257
258
259
260
261
262
263
264
265
266
267
268
269
270
271
272
273
274
275
276
277
278
279
280
281
282
February
14,
2003
Page
22
of
165
MPCT_
Zero.
xls
­
Base
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
A
B
C
D
E
F
G
H
I
J
K
L
M
N
O
P
Q
R
S
T
U
Scale
Factor
Average
Costs
and
Expenses
Test
of
Net
Present
Value
(
NPV)
Pass
Tests?
Test
of
Moderate
Impacts
SID
Weight
Sector
Q6
Q7
Avg
Revenue
Total
Cost
Interest
Taxes
Depr
Adjusted
Tax
EBIT
Capital
Expenditures
Unlevered
ATCF
LV
Tax_
Ben
NPV
ATCF
NPV
Either
EBIT/
Total
Assets
283
284
285
286
287
288
289
290
291
292
293
294
295
296
297
298
299
300
301
302
303
304
305
306
307
308
309
310
311
312
313
314
315
316
317
318
319
320
321
322
323
324
325
326
327
328
329
330
331
332
333
334
335
336
337
338
355
0
1
1
357
0
1
1
358
0
0
0
359
0
1
1
361
0
1
1
363
0
1
1
364
0
1
1
365
0
1
1
369
0
1
1
370
0
1
1
372
0
1
1
374
0
1
1
376
0
1
1
377
0
1
1
378
0
1
1
380
0
1
1
381
0
1
1
383
0
1
1
384
0
1
1
386
0
1
1
387
0
1
1
388
0
1
1
390
0
1
1
392
0
1
1
393
0
1
1
395
0
1
1
396
0
1
1
398
0
1
1
399
0
0
0
400
0
1
1
401
0
1
1
402
0
1
1
403
0
1
1
404
0
1
1
406
0
1
1
407
0
1
1
408
0
0
0
409
0
0
0
410
0
0
0
411
0
1
1
412
0
1
1
413
0
1
1
414
0
1
1
416
0
1
1
417
0
1
1
418
0
1
1
419
0
0
0
420
0
1
1
421
0
1
1
422
0
1
1
423
0
1
1
424
0
1
1
425
0
1
1
428
0
1
1
429
0
1
1
430
0
1
1
February
14,
2003
Page
23
of
165
MPCT_
Zero.
xls
­
Base
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
V
W
X
Y
Z
AA
AB
AC
AD
AE
AF
AG
AH
AI
AJ
AK
AL
AM
AN
AO
Test
of
Moderate
Impacts
Inputs
to
Capital
Expenditures
Estimation
Estimation
of
Capital
Expenditures
EBITDA
/
Interest
Expense
Pass?
Opp.
of
W
Revenue
Source
Baseline
Revenues
(
excl
Rbldg
&
Main)
Phase
Operating
Income
Assets
ROA
CAPT
CAPI
DEBTCST
CAPPRC
CAPUTIL
CAPEX
ROA
REVENUE
CAPT
CAPI
DEBTCST
283
284
285
286
287
288
289
290
291
292
293
294
295
296
297
298
299
300
301
302
303
304
305
306
307
308
309
310
311
312
313
314
315
316
317
318
319
320
321
322
323
324
325
326
327
328
329
330
331
332
333
334
335
336
337
338
1
0
M
Phase
2
1
0
M
Phase
2
0
1
M
Phase
1
1
0
U
Phase
1
1
0
M
Phase
1
1
0
B
Phase
1
1
0
M
Phase
1
1
0
M
Phase
1
1
0
U
Phase
1
1
0
M
Phase
1
1
0
M
Phase
2
1
0
M
Phase
2
1
0
M
Phase
1
1
0
M
Phase
1
1
0
M
Phase
1
1
0
M
Phase
1
1
0
M
Phase
1
1
0
M
Phase
2
1
0
M
Phase
1
0
1
M
Phase
1
1
0
B
Phase
1
1
0
M
Phase
1
1
0
M
Phase
1
1
0
M
Phase
2
1
0
M
Phase
2
1
0
M
Phase
1
0
1
M
Phase
1
1
0
B
Phase
1
0
1
M
Phase
1
1
0
M
Phase
2
0
1
M
Phase
2
1
0
M
Phase
2
0
1
M
Phase
1
1
0
U
Phase
1
1
0
M
Phase
2
1
0
M
Phase
2
0
1
M
Phase
1
0
1
M
Phase
1
0
1
M
Phase
1
1
0
M
Phase
2
1
0
M
Phase
2
1
0
U
Phase
1
0
1
M
Phase
1
1
0
M
Phase
1
1
0
R
Phase
2
0
1
M
Phase
1
0
1
M
Phase
2
1
0
M
Phase
2
1
0
M
Phase
2
1
0
M
Phase
1
1
0
M
Phase
2
1
0
M
Phase
1
1
0
M
Phase
2
1
0
M
Phase
1
1
0
M
Phase
1
1
0
M
Phase
2
February
14,
2003
Page
24
of
165
MPCT_
Zero.
xls
­
Base
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
AP
AQ
AR
of
Capital
Expenditures
CAPPRC
CAPUTIL
CAPEX
(
mil)

283
284
285
286
287
288
289
290
291
292
293
294
295
296
297
298
299
300
301
302
303
304
305
306
307
308
309
310
311
312
313
314
315
316
317
318
319
320
321
322
323
324
325
326
327
328
329
330
331
332
333
334
335
336
337
338
February
14,
2003
Page
25
of
165
MPCT_
Zero.
xls
­
Base
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
A
B
C
D
E
F
G
H
I
J
K
L
M
N
O
P
Q
R
S
T
U
Scale
Factor
Average
Costs
and
Expenses
Test
of
Net
Present
Value
(
NPV)
Pass
Tests?
Test
of
Moderate
Impacts
SID
Weight
Sector
Q6
Q7
Avg
Revenue
Total
Cost
Interest
Taxes
Depr
Adjusted
Tax
EBIT
Capital
Expenditures
Unlevered
ATCF
LV
Tax_
Ben
NPV
ATCF
NPV
Either
EBIT/
Total
Assets
339
340
341
342
343
344
345
346
347
348
349
350
351
352
353
354
355
356
357
358
359
360
361
362
363
364
365
366
367
368
369
370
371
372
373
374
375
376
377
378
379
380
381
382
383
384
385
386
387
388
389
390
391
392
393
394
433
0
1
1
434
0
1
1
435
0
1
1
439
0
1
1
440
0
1
1
441
0
1
1
442
0
1
1
443
0
1
1
445
0
1
1
446
0
1
1
447
0
0
0
448
0
0
0
449
0
1
1
450
0
1
1
451
0
1
1
452
0
0
0
453
0
1
1
455
0
1
1
456
0
1
1
457
0
1
1
458
0
1
1
459
0
1
1
460
0
1
1
461
0
0
0
462
0
1
1
463
0
1
1
464
0
0
0
466
0
1
1
468
0
1
1
470
0
1
1
471
0
1
1
472
0
1
1
473
0
1
1
475
0
1
1
476
0
1
1
477
0
1
1
479
0
0
0
480
0
1
1
481
0
0
0
482
0
1
1
484
0
1
1
486
0
1
1
487
0
1
1
488
0
1
1
489
0
1
1
490
0
1
1
492
0
1
1
493
0
1
1
494
0
1
1
495
0
1
1
496
0
1
1
497
0
1
1
498
0
1
1
501
0
1
1
502
0
1
1
503
0
1
1
February
14,
2003
Page
26
of
165
MPCT_
Zero.
xls
­
Base
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
V
W
X
Y
Z
AA
AB
AC
AD
AE
AF
AG
AH
AI
AJ
AK
AL
AM
AN
AO
Test
of
Moderate
Impacts
Inputs
to
Capital
Expenditures
Estimation
Estimation
of
Capital
Expenditures
EBITDA
/
Interest
Expense
Pass?
Opp.
of
W
Revenue
Source
Baseline
Revenues
(
excl
Rbldg
&
Main)
Phase
Operating
Income
Assets
ROA
CAPT
CAPI
DEBTCST
CAPPRC
CAPUTIL
CAPEX
ROA
REVENUE
CAPT
CAPI
DEBTCST
339
340
341
342
343
344
345
346
347
348
349
350
351
352
353
354
355
356
357
358
359
360
361
362
363
364
365
366
367
368
369
370
371
372
373
374
375
376
377
378
379
380
381
382
383
384
385
386
387
388
389
390
391
392
393
394
1
0
M
Phase
2
1
0
U
Phase
2
1
0
M
Phase
2
1
0
M
Phase
2
1
0
M
Phase
1
1
0
B
Phase
1
0
1
M
Phase
1
1
0
M
Phase
2
1
0
B
Phase
2
1
0
M
Phase
1
0
1
M
Phase
1
0
1
M
Phase
2
1
0
M
Phase
2
1
0
M
Phase
2
1
0
B
Phase
1
0
1
M
Phase
1
0
1
M
Phase
2
1
0
M
Phase
2
1
0
M
Phase
1
1
0
B
Phase
1
0
1
M
Phase
1
1
0
M
Phase
1
1
0
R
Phase
2
0
1
M
Phase
1
1
0
M
Phase
1
1
0
M
Phase
2
0
1
M
Phase
1
1
0
M
Phase
1
1
0
B
Phase
1
1
0
M
Phase
1
1
0
M
Phase
2
1
0
U
Phase
1
1
0
M
Phase
1
1
0
M
Phase
1
1
0
M
Phase
2
1
0
M
Phase
2
0
1
R
Phase
1
1
0
M
Phase
1
0
1
M
Phase
1
0
1
M
Phase
2
1
0
M
Phase
1
1
0
M
Phase
1
1
0
M
Phase
2
1
0
M
Phase
1
1
0
M
Phase
1
1
0
M
Phase
1
0
1
B
Phase
1
1
0
M
Phase
1
1
0
M
Phase
2
1
0
M
Phase
2
1
0
M
Phase
1
1
0
M
Phase
2
1
0
M
Phase
2
0
1
R
Phase
2
0
1
M
Phase
1
1
0
M
Phase
2
February
14,
2003
Page
27
of
165
MPCT_
Zero.
xls
­
Base
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
AP
AQ
AR
of
Capital
Expenditures
CAPPRC
CAPUTIL
CAPEX
(
mil)

339
340
341
342
343
344
345
346
347
348
349
350
351
352
353
354
355
356
357
358
359
360
361
362
363
364
365
366
367
368
369
370
371
372
373
374
375
376
377
378
379
380
381
382
383
384
385
386
387
388
389
390
391
392
393
394
February
14,
2003
Page
28
of
165
MPCT_
Zero.
xls
­
Base
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
A
B
C
D
E
F
G
H
I
J
K
L
M
N
O
P
Q
R
S
T
U
Scale
Factor
Average
Costs
and
Expenses
Test
of
Net
Present
Value
(
NPV)
Pass
Tests?
Test
of
Moderate
Impacts
SID
Weight
Sector
Q6
Q7
Avg
Revenue
Total
Cost
Interest
Taxes
Depr
Adjusted
Tax
EBIT
Capital
Expenditures
Unlevered
ATCF
LV
Tax_
Ben
NPV
ATCF
NPV
Either
EBIT/
Total
Assets
395
396
397
398
399
400
401
402
403
404
405
406
407
408
409
410
411
412
413
414
415
416
417
418
419
420
421
422
423
424
425
426
427
428
429
430
431
432
433
434
435
436
437
438
439
440
441
442
443
444
445
446
447
448
449
450
504
0
1
1
505
0
1
1
506
0
1
1
507
0
1
1
509
0
1
1
510
0
1
1
511
0
1
1
513
0
1
1
514
0
1
1
515
0
1
1
516
0
1
1
517
0
1
1
518
0
1
1
519
0
1
1
520
0
1
1
522
0
1
1
523
0
1
1
524
0
1
1
525
0
1
1
526
0
1
1
527
0
1
1
528
0
1
1
530
0
0
0
531
0
0
0
532
0
1
1
533
0
1
1
534
0
1
1
536
0
1
1
537
0
1
1
538
0
1
1
539
0
1
1
540
0
1
1
542
0
1
1
543
0
1
1
545
0
1
1
547
0
1
1
548
0
1
1
549
0
1
1
550
0
1
1
552
0
1
1
555
0
0
0
556
0
0
0
560
0
1
1
561
0
1
1
563
0
1
1
564
0
1
1
566
0
1
1
567
0
1
1
570
0
1
1
574
0
1
1
575
0
1
1
577
0
1
1
578
0
1
1
579
0
0
0
580
0
1
1
583
0
1
1
February
14,
2003
Page
29
of
165
MPCT_
Zero.
xls
­
Base
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
V
W
X
Y
Z
AA
AB
AC
AD
AE
AF
AG
AH
AI
AJ
AK
AL
AM
AN
AO
Test
of
Moderate
Impacts
Inputs
to
Capital
Expenditures
Estimation
Estimation
of
Capital
Expenditures
EBITDA
/
Interest
Expense
Pass?
Opp.
of
W
Revenue
Source
Baseline
Revenues
(
excl
Rbldg
&
Main)
Phase
Operating
Income
Assets
ROA
CAPT
CAPI
DEBTCST
CAPPRC
CAPUTIL
CAPEX
ROA
REVENUE
CAPT
CAPI
DEBTCST
395
396
397
398
399
400
401
402
403
404
405
406
407
408
409
410
411
412
413
414
415
416
417
418
419
420
421
422
423
424
425
426
427
428
429
430
431
432
433
434
435
436
437
438
439
440
441
442
443
444
445
446
447
448
449
450
1
0
M
Phase
1
1
0
R
Phase
2
1
0
M
Phase
2
1
0
M
Phase
2
1
0
M
Phase
1
1
0
M
Phase
1
1
0
M
Phase
1
1
0
M
Phase
2
1
0
M
Phase
1
1
0
M
Phase
1
1
0
M
Phase
2
1
0
M
Phase
2
1
0
M
Phase
1
1
0
M
Phase
2
1
0
M
Phase
1
1
0
B
Phase
1
1
0
M
Phase
1
1
0
M
Phase
1
0
1
M
Phase
2
1
0
M
Phase
1
1
0
M
Phase
2
1
0
M
Phase
2
0
1
M
Phase
1
0
1
M
Phase
1
0
1
B
Phase
1
1
0
M
Phase
2
1
0
M
Phase
1
1
0
U
Phase
1
1
0
M
Phase
1
1
0
B
Phase
1
1
0
B
Phase
1
1
0
U
Phase
1
1
0
M
Phase
1
1
0
M
Phase
2
1
0
M
Phase
1
1
0
M
Phase
2
1
0
M
Phase
1
1
0
M
Phase
2
1
0
M
Phase
2
1
0
M
Phase
2
0
1
M
Phase
1
0
1
R
Phase
2
1
0
U
Phase
2
0
1
M
Phase
1
1
0
M
Phase
2
1
0
M
Phase
2
1
0
M
Phase
1
1
0
M
Phase
1
0
1
M
Phase
1
1
0
M
Phase
1
0
1
M
Phase
2
0
1
M
Phase
2
1
0
M
Phase
1
0
1
M
Phase
1
1
0
M
Phase
2
1
0
M
Phase
1
February
14,
2003
Page
30
of
165
MPCT_
Zero.
xls
­
Base
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
AP
AQ
AR
of
Capital
Expenditures
CAPPRC
CAPUTIL
CAPEX
(
mil)

395
396
397
398
399
400
401
402
403
404
405
406
407
408
409
410
411
412
413
414
415
416
417
418
419
420
421
422
423
424
425
426
427
428
429
430
431
432
433
434
435
436
437
438
439
440
441
442
443
444
445
446
447
448
449
450
February
14,
2003
Page
31
of
165
MPCT_
Zero.
xls
­
Base
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
A
B
C
D
E
F
G
H
I
J
K
L
M
N
O
P
Q
R
S
T
U
Scale
Factor
Average
Costs
and
Expenses
Test
of
Net
Present
Value
(
NPV)
Pass
Tests?
Test
of
Moderate
Impacts
SID
Weight
Sector
Q6
Q7
Avg
Revenue
Total
Cost
Interest
Taxes
Depr
Adjusted
Tax
EBIT
Capital
Expenditures
Unlevered
ATCF
LV
Tax_
Ben
NPV
ATCF
NPV
Either
EBIT/
Total
Assets
451
452
453
454
455
456
457
458
459
460
461
462
463
464
465
466
467
468
469
470
471
472
473
474
475
476
477
478
479
480
481
482
483
484
485
486
487
488
489
490
491
492
493
494
495
496
497
498
499
500
501
502
503
504
505
506
584
0
1
1
586
0
1
1
587
0
1
1
590
0
1
1
591
0
1
1
594
0
1
1
595
0
1
1
598
0
1
1
599
0
1
1
600
0
1
1
603
0
1
1
605
0
0
0
606
0
1
1
607
0
1
1
608
0
1
1
609
0
1
1
610
0
1
1
611
0
1
1
612
0
1
1
613
0
1
1
614
0
0
0
615
0
1
1
616
0
1
1
617
0
1
1
619
0
1
1
621
0
1
1
622
0
0
0
623
0
1
1
624
0
1
1
625
0
1
1
626
0
1
1
627
0
1
1
628
0
1
1
629
0
1
1
630
0
1
1
631
0
0
0
632
0
1
1
633
0
0
0
634
0
1
1
635
0
1
1
636
0
1
1
637
0
1
1
639
0
1
1
640
0
1
1
641
0
1
1
643
0
1
1
645
0
1
1
648
0
1
1
649
0
1
1
650
0
1
1
651
0
1
1
653
0
1
1
655
0
0
0
656
0
1
1
658
0
1
1
660
0
1
1
February
14,
2003
Page
32
of
165
MPCT_
Zero.
xls
­
Base
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
V
W
X
Y
Z
AA
AB
AC
AD
AE
AF
AG
AH
AI
AJ
AK
AL
AM
AN
AO
Test
of
Moderate
Impacts
Inputs
to
Capital
Expenditures
Estimation
Estimation
of
Capital
Expenditures
EBITDA
/
Interest
Expense
Pass?
Opp.
of
W
Revenue
Source
Baseline
Revenues
(
excl
Rbldg
&
Main)
Phase
Operating
Income
Assets
ROA
CAPT
CAPI
DEBTCST
CAPPRC
CAPUTIL
CAPEX
ROA
REVENUE
CAPT
CAPI
DEBTCST
451
452
453
454
455
456
457
458
459
460
461
462
463
464
465
466
467
468
469
470
471
472
473
474
475
476
477
478
479
480
481
482
483
484
485
486
487
488
489
490
491
492
493
494
495
496
497
498
499
500
501
502
503
504
505
506
1
0
M
Phase
2
1
0
M
Phase
1
1
0
M
Phase
2
1
0
M
Phase
1
1
0
M
Phase
2
1
0
M
Phase
2
1
0
B
Phase
1
1
0
M
Phase
2
1
0
M
Phase
2
1
0
M
Phase
2
1
0
M
Phase
1
0
1
M
Phase
1
0
1
M
Phase
2
0
1
M
Phase
2
0
1
M
Phase
1
0
1
M
Phase
1
1
0
M
Phase
2
1
0
M
Phase
1
1
0
M
Phase
1
1
0
M
Phase
1
0
1
M
Phase
1
1
0
M
Phase
1
1
0
B
Phase
1
1
0
M
Phase
1
0
1
M
Phase
2
1
0
M
Phase
1
0
1
M
Phase
1
1
0
M
Phase
1
1
0
M
Phase
1
1
0
M
Phase
2
1
0
M
Phase
2
1
0
M
Phase
1
1
0
M
Phase
2
0
1
M
Phase
1
1
0
B
Phase
1
0
1
M
Phase
1
1
0
M
Phase
1
0
1
M
Phase
1
1
0
M
Phase
1
1
0
M
Phase
1
1
0
M
Phase
2
1
0
U
Phase
2
1
0
M
Phase
2
1
0
U
Phase
2
0
1
M
Phase
2
1
0
M
Phase
2
1
0
M
Phase
2
1
0
M
Phase
1
1
0
M
Phase
2
1
0
M
Phase
2
1
0
M
Phase
2
1
0
M
Phase
1
0
1
M
Phase
1
0
1
B
Phase
1
1
0
B
Phase
2
1
0
U
Phase
2
February
14,
2003
Page
33
of
165
MPCT_
Zero.
xls
­
Base
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
AP
AQ
AR
of
Capital
Expenditures
CAPPRC
CAPUTIL
CAPEX
(
mil)

451
452
453
454
455
456
457
458
459
460
461
462
463
464
465
466
467
468
469
470
471
472
473
474
475
476
477
478
479
480
481
482
483
484
485
486
487
488
489
490
491
492
493
494
495
496
497
498
499
500
501
502
503
504
505
506
February
14,
2003
Page
34
of
165
MPCT_
Zero.
xls
­
Base
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
A
B
C
D
E
F
G
H
I
J
K
L
M
N
O
P
Q
R
S
T
U
Scale
Factor
Average
Costs
and
Expenses
Test
of
Net
Present
Value
(
NPV)
Pass
Tests?
Test
of
Moderate
Impacts
SID
Weight
Sector
Q6
Q7
Avg
Revenue
Total
Cost
Interest
Taxes
Depr
Adjusted
Tax
EBIT
Capital
Expenditures
Unlevered
ATCF
LV
Tax_
Ben
NPV
ATCF
NPV
Either
EBIT/
Total
Assets
507
508
509
510
511
512
513
514
515
516
517
518
519
520
521
522
523
524
525
526
527
528
529
530
531
532
533
534
535
536
537
538
539
540
541
542
543
544
545
546
547
548
549
550
551
552
553
554
555
556
557
558
559
560
561
562
661
0
1
1
662
0
1
1
663
0
1
1
664
0
1
1
665
0
1
1
666
0
1
1
667
0
1
1
668
0
1
1
669
0
0
0
670
0
1
1
671
0
1
1
673
0
1
1
674
0
1
1
675
0
1
1
679
0
1
1
680
0
1
1
681
0
1
1
682
0
1
1
683
0
1
1
684
0
1
1
685
0
1
1
687
0
1
1
688
0
1
1
690
0
0
0
693
0
1
1
694
0
1
1
695
0
1
1
696
0
1
1
699
0
0
0
700
0
1
1
701
0
1
1
702
0
1
1
703
0
1
1
704
0
1
1
705
0
0
0
706
0
1
1
707
0
1
1
708
0
1
1
709
0
1
1
710
0
1
1
711
0
0
0
712
0
1
1
713
0
1
1
714
0
1
1
715
0
1
1
716
0
1
1
717
0
1
1
718
0
0
0
719
0
1
1
720
0
1
1
721
0
1
1
722
0
1
1
723
0
1
1
724
0
1
1
725
0
0
0
726
0
1
1
February
14,
2003
Page
35
of
165
MPCT_
Zero.
xls
­
Base
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
V
W
X
Y
Z
AA
AB
AC
AD
AE
AF
AG
AH
AI
AJ
AK
AL
AM
AN
AO
Test
of
Moderate
Impacts
Inputs
to
Capital
Expenditures
Estimation
Estimation
of
Capital
Expenditures
EBITDA
/
Interest
Expense
Pass?
Opp.
of
W
Revenue
Source
Baseline
Revenues
(
excl
Rbldg
&
Main)
Phase
Operating
Income
Assets
ROA
CAPT
CAPI
DEBTCST
CAPPRC
CAPUTIL
CAPEX
ROA
REVENUE
CAPT
CAPI
DEBTCST
507
508
509
510
511
512
513
514
515
516
517
518
519
520
521
522
523
524
525
526
527
528
529
530
531
532
533
534
535
536
537
538
539
540
541
542
543
544
545
546
547
548
549
550
551
552
553
554
555
556
557
558
559
560
561
562
1
0
M
Phase
1
1
0
U
Phase
1
1
0
M
Phase
1
1
0
B
Phase
1
1
0
M
Phase
1
1
0
M
Phase
2
1
0
M
Phase
2
1
0
M
Phase
2
0
1
M
Phase
1
1
0
M
Phase
2
1
0
M
Phase
2
1
0
M
Phase
1
1
0
M
Phase
2
1
0
U
Phase
1
0
1
U
Phase
1
1
0
M
Phase
2
1
0
M
Phase
1
1
0
M
Phase
2
1
0
M
Phase
1
1
0
M
Phase
1
1
0
M
Phase
2
1
0
M
Phase
1
1
0
M
Phase
1
0
1
M
Phase
1
0
1
M
Phase
1
1
0
M
Phase
2
1
0
B
Phase
1
1
0
M
Phase
1
0
1
M
Phase
2
1
0
M
Phase
1
1
0
M
Phase
2
1
0
M
Phase
2
1
0
B
Phase
2
1
0
B
Phase
1
0
1
M
Phase
1
1
0
U
Phase
1
1
0
M
Phase
1
0
1
M
Phase
1
0
1
B
Phase
2
1
0
M
Phase
1
0
1
M
Phase
1
1
0
M
Phase
2
1
0
M
Phase
2
1
0
M
Phase
1
1
0
M
Phase
2
1
0
M
Phase
2
1
0
M
Phase
1
0
1
M
Phase
1
1
0
M
Phase
2
1
0
M
Phase
1
1
0
M
Phase
2
1
0
M
Phase
2
1
0
M
Phase
2
1
0
M
Phase
2
0
1
M
Phase
2
1
0
M
Phase
1
February
14,
2003
Page
36
of
165
MPCT_
Zero.
xls
­
Base
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
AP
AQ
AR
of
Capital
Expenditures
CAPPRC
CAPUTIL
CAPEX
(
mil)

507
508
509
510
511
512
513
514
515
516
517
518
519
520
521
522
523
524
525
526
527
528
529
530
531
532
533
534
535
536
537
538
539
540
541
542
543
544
545
546
547
548
549
550
551
552
553
554
555
556
557
558
559
560
561
562
February
14,
2003
Page
37
of
165
MPCT_
Zero.
xls
­
Base
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
A
B
C
D
E
F
G
H
I
J
K
L
M
N
O
P
Q
R
S
T
U
Scale
Factor
Average
Costs
and
Expenses
Test
of
Net
Present
Value
(
NPV)
Pass
Tests?
Test
of
Moderate
Impacts
SID
Weight
Sector
Q6
Q7
Avg
Revenue
Total
Cost
Interest
Taxes
Depr
Adjusted
Tax
EBIT
Capital
Expenditures
Unlevered
ATCF
LV
Tax_
Ben
NPV
ATCF
NPV
Either
EBIT/
Total
Assets
563
564
565
566
567
568
569
570
571
572
573
574
575
576
577
578
579
580
581
582
583
584
585
586
587
588
589
590
591
592
593
594
595
596
597
598
599
600
601
602
603
604
605
606
607
608
609
610
611
612
613
614
615
616
617
618
727
0
1
1
728
0
1
1
729
0
1
1
730
0
1
1
732
0
0
0
733
0
1
1
734
0
1
1
735
0
1
1
737
0
1
1
738
0
1
1
740
0
1
1
741
0
1
1
745
0
0
0
746
0
1
1
747
0
0
0
748
0
1
1
749
0
0
0
751
0
1
1
752
0
1
1
753
0
1
1
755
0
1
1
756
0
1
1
757
0
1
1
758
0
1
1
759
0
0
0
760
0
1
1
762
0
1
1
763
0
1
1
764
0
1
1
765
0
1
1
766
0
1
1
767
0
1
1
768
0
0
0
771
0
1
1
772
0
0
0
773
0
1
1
774
0
1
1
775
0
1
1
777
0
1
1
778
0
1
1
779
0
1
1
780
0
1
1
781
0
1
1
782
0
1
1
784
0
1
1
785
0
0
0
786
0
1
1
787
0
0
0
788
0
1
1
789
0
1
1
790
0
1
1
791
0
1
1
792
0
1
1
793
0
1
1
795
0
0
0
796
0
1
1
February
14,
2003
Page
38
of
165
MPCT_
Zero.
xls
­
Base
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
V
W
X
Y
Z
AA
AB
AC
AD
AE
AF
AG
AH
AI
AJ
AK
AL
AM
AN
AO
Test
of
Moderate
Impacts
Inputs
to
Capital
Expenditures
Estimation
Estimation
of
Capital
Expenditures
EBITDA
/
Interest
Expense
Pass?
Opp.
of
W
Revenue
Source
Baseline
Revenues
(
excl
Rbldg
&
Main)
Phase
Operating
Income
Assets
ROA
CAPT
CAPI
DEBTCST
CAPPRC
CAPUTIL
CAPEX
ROA
REVENUE
CAPT
CAPI
DEBTCST
563
564
565
566
567
568
569
570
571
572
573
574
575
576
577
578
579
580
581
582
583
584
585
586
587
588
589
590
591
592
593
594
595
596
597
598
599
600
601
602
603
604
605
606
607
608
609
610
611
612
613
614
615
616
617
618
1
0
R
Phase
2
1
0
M
Phase
2
1
0
M
Phase
2
1
0
M
Phase
1
0
1
M
Phase
1
1
0
B
Phase
2
1
0
M
Phase
2
1
0
M
Phase
2
1
0
M
Phase
2
1
0
M
Phase
2
1
0
M
Phase
1
1
0
M
Phase
1
0
1
M
Phase
2
1
0
M
Phase
1
0
1
M
Phase
1
1
0
M
Phase
2
0
1
M
Phase
1
1
0
B
Phase
1
1
0
U
Phase
1
1
0
U
Phase
1
1
0
R
Phase
2
1
0
M
Phase
1
1
0
M
Phase
2
0
1
M
Phase
1
0
1
M
Phase
2
1
0
M
Phase
1
1
0
R
Phase
2
1
0
U
Phase
1
1
0
M
Phase
1
1
0
M
Phase
2
1
0
M
Phase
2
1
0
M
Phase
1
0
1
M
Phase
2
1
0
M
Phase
1
0
1
M
Phase
2
1
0
R
Phase
2
1
0
M
Phase
1
0
1
M
Phase
1
0
1
M
Phase
1
1
0
M
Phase
2
1
0
M
Phase
2
1
0
U
Phase
1
1
0
M
Phase
2
1
0
M
Phase
2
1
0
M
Phase
2
0
1
M
Phase
1
1
0
M
Phase
2
0
1
M
Phase
1
1
0
M
Phase
2
0
1
M
Phase
1
1
0
M
Phase
1
1
0
U
Phase
2
1
0
M
Phase
2
1
0
M
Phase
2
0
1
M
Phase
2
1
0
U
Phase
1
February
14,
2003
Page
39
of
165
MPCT_
Zero.
xls
­
Base
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
AP
AQ
AR
of
Capital
Expenditures
CAPPRC
CAPUTIL
CAPEX
(
mil)

563
564
565
566
567
568
569
570
571
572
573
574
575
576
577
578
579
580
581
582
583
584
585
586
587
588
589
590
591
592
593
594
595
596
597
598
599
600
601
602
603
604
605
606
607
608
609
610
611
612
613
614
615
616
617
618
February
14,
2003
Page
40
of
165
MPCT_
Zero.
xls
­
Base
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
A
B
C
D
E
F
G
H
I
J
K
L
M
N
O
P
Q
R
S
T
U
Scale
Factor
Average
Costs
and
Expenses
Test
of
Net
Present
Value
(
NPV)
Pass
Tests?
Test
of
Moderate
Impacts
SID
Weight
Sector
Q6
Q7
Avg
Revenue
Total
Cost
Interest
Taxes
Depr
Adjusted
Tax
EBIT
Capital
Expenditures
Unlevered
ATCF
LV
Tax_
Ben
NPV
ATCF
NPV
Either
EBIT/
Total
Assets
619
620
621
622
623
624
625
626
627
628
629
630
631
632
633
634
635
636
637
638
639
640
641
642
643
644
645
646
647
648
649
650
651
652
653
654
655
656
657
658
659
660
661
662
663
664
665
666
667
668
669
670
671
672
673
674
797
0
1
1
799
0
1
1
800
0
1
1
802
0
1
1
804
0
1
1
805
0
1
1
806
0
1
1
807
0
1
1
808
0
0
0
809
0
1
1
811
0
1
1
813
0
0
0
814
0
1
1
815
0
1
1
816
0
1
1
817
0
1
1
818
0
1
1
819
0
1
1
820
0
0
0
821
0
1
1
822
0
1
1
823
0
1
1
824
0
1
1
825
0
1
1
829
0
1
1
830
0
1
1
831
0
1
1
834
0
1
1
836
0
1
1
837
0
0
0
839
0
1
1
841
0
1
1
842
0
1
1
843
0
1
1
844
0
1
1
846
0
1
1
848
0
1
1
849
0
1
1
850
0
1
1
851
0
1
1
853
0
1
1
854
0
1
1
855
0
1
1
856
0
1
1
857
0
0
0
858
0
0
0
859
0
1
1
860
0
0
0
861
0
1
1
862
0
1
1
863
0
1
1
864
0
1
1
866
0
1
1
867
0
1
1
869
0
1
1
870
0
1
1
February
14,
2003
Page
41
of
165
MPCT_
Zero.
xls
­
Base
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
V
W
X
Y
Z
AA
AB
AC
AD
AE
AF
AG
AH
AI
AJ
AK
AL
AM
AN
AO
Test
of
Moderate
Impacts
Inputs
to
Capital
Expenditures
Estimation
Estimation
of
Capital
Expenditures
EBITDA
/
Interest
Expense
Pass?
Opp.
of
W
Revenue
Source
Baseline
Revenues
(
excl
Rbldg
&
Main)
Phase
Operating
Income
Assets
ROA
CAPT
CAPI
DEBTCST
CAPPRC
CAPUTIL
CAPEX
ROA
REVENUE
CAPT
CAPI
DEBTCST
619
620
621
622
623
624
625
626
627
628
629
630
631
632
633
634
635
636
637
638
639
640
641
642
643
644
645
646
647
648
649
650
651
652
653
654
655
656
657
658
659
660
661
662
663
664
665
666
667
668
669
670
671
672
673
674
1
0
M
Phase
1
1
0
M
Phase
1
1
0
M
Phase
1
1
0
M
Phase
2
1
0
R
Phase
2
0
1
M
Phase
2
1
0
M
Phase
2
1
0
M
Phase
1
0
1
M
Phase
1
0
1
M
Phase
1
1
0
M
Phase
2
0
1
M
Phase
1
1
0
M
Phase
1
1
0
M
Phase
1
0
1
M
Phase
1
1
0
B
Phase
2
1
0
M
Phase
2
1
0
M
Phase
2
0
1
M
Phase
2
1
0
M
Phase
1
1
0
M
Phase
2
1
0
M
Phase
1
1
0
M
Phase
1
1
0
M
Phase
2
0
1
M
Phase
1
1
0
M
Phase
2
0
1
M
Phase
1
1
0
M
Phase
2
1
0
M
Phase
1
0
1
M
Phase
1
1
0
M
Phase
2
0
1
B
Phase
2
1
0
M
Phase
2
1
0
R
Phase
2
0
1
R
Phase
2
1
0
M
Phase
2
1
0
M
Phase
2
1
0
M
Phase
2
1
0
M
Phase
1
1
0
M
Phase
1
1
0
B
Phase
1
1
0
M
Phase
1
1
0
M
Phase
1
1
0
M
Phase
1
1
0
M
Phase
1
0
1
B
Phase
1
0
1
M
Phase
1
0
1
B
Phase
1
0
1
U
Phase
1
1
0
M
Phase
2
1
0
B
Phase
2
1
0
M
Phase
1
1
0
M
Phase
2
1
0
B
Phase
1
1
0
U
Phase
2
1
0
M
Phase
1
February
14,
2003
Page
42
of
165
MPCT_
Zero.
xls
­
Base
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
AP
AQ
AR
of
Capital
Expenditures
CAPPRC
CAPUTIL
CAPEX
(
mil)

619
620
621
622
623
624
625
626
627
628
629
630
631
632
633
634
635
636
637
638
639
640
641
642
643
644
645
646
647
648
649
650
651
652
653
654
655
656
657
658
659
660
661
662
663
664
665
666
667
668
669
670
671
672
673
674
February
14,
2003
Page
43
of
165
MPCT_
Zero.
xls
­
Base
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
A
B
C
D
E
F
G
H
I
J
K
L
M
N
O
P
Q
R
S
T
U
Scale
Factor
Average
Costs
and
Expenses
Test
of
Net
Present
Value
(
NPV)
Pass
Tests?
Test
of
Moderate
Impacts
SID
Weight
Sector
Q6
Q7
Avg
Revenue
Total
Cost
Interest
Taxes
Depr
Adjusted
Tax
EBIT
Capital
Expenditures
Unlevered
ATCF
LV
Tax_
Ben
NPV
ATCF
NPV
Either
EBIT/
Total
Assets
675
676
677
678
679
680
681
682
683
684
685
686
687
688
689
690
691
692
693
694
871
0
1
1
873
0
1
1
874
0
1
1
875
0
1
1
879
0
1
1
880
0
1
1
884
0
1
1
885
0
1
1
886
0
1
1
887
0
1
1
888
0
1
1
891
0
1
1
894
0
1
1
905
0
1
1
921
0
1
1
922
0
1
1
926
0
1
1
927
0
1
1
930
0
1
1
934
0
1
1
February
14,
2003
Page
44
of
165
MPCT_
Zero.
xls
­
Base
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
V
W
X
Y
Z
AA
AB
AC
AD
AE
AF
AG
AH
AI
AJ
AK
AL
AM
AN
AO
Test
of
Moderate
Impacts
Inputs
to
Capital
Expenditures
Estimation
Estimation
of
Capital
Expenditures
EBITDA
/
Interest
Expense
Pass?
Opp.
of
W
Revenue
Source
Baseline
Revenues
(
excl
Rbldg
&
Main)
Phase
Operating
Income
Assets
ROA
CAPT
CAPI
DEBTCST
CAPPRC
CAPUTIL
CAPEX
ROA
REVENUE
CAPT
CAPI
DEBTCST
675
676
677
678
679
680
681
682
683
684
685
686
687
688
689
690
691
692
693
694
1
0
M
Phase
1
1
0
M
Phase
1
1
0
B
Phase
1
1
0
B
Phase
1
1
0
B
Phase
2
1
0
U
Phase
1
1
0
M
Phase
2
1
0
M
Phase
1
1
0
M
Phase
1
1
0
B
Phase
2
1
0
R
Phase
2
1
0
B
Phase
2
1
0
M
Phase
2
0
1
R
Phase
2
1
0
R
Phase
2
1
0
M
Phase
2
1
0
R
Phase
2
1
0
M
Phase
2
1
0
M
Phase
2
1
0
M
Phase
2
February
14,
2003
Page
45
of
165
MPCT_
Zero.
xls
­
Base
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
AP
AQ
AR
of
Capital
Expenditures
CAPPRC
CAPUTIL
CAPEX
(
mil)

675
676
677
678
679
680
681
682
683
684
685
686
687
688
689
690
691
692
693
694
February
14,
2003
Page
46
of
165
MPCT_
Zero.
xls
­
Base
Record
for
the
Final
Metal
Product
and
Machinery
Rule
1234
5
6
789
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
A
B
C
D
E
F
G
H
I
J
K
L
M
O
P
Q
R
Option
=
1
2
3
9
Facility
Impacts:
Option
1
Final
MP&
M
Rule
Zero
Cost
Pass­
Through
Unweighted
Compliance
Cost
Option
1
Changes
in
Average
Costs
and
Expenses
Test
of
Net
Present
Value
(
NPV)
Pass
Tests?
Unweighted
SID
Weight
Sector
Capital
Recurring
Other
Pvt_
Cost
(
AT)
Soc_
Cost
(
BT)
Revenue
Change
Ann_
Cost
Interest
Taxes
Depr
After­
Tax
Cash
Flow
(
ATCF)
NPV
ATCF
NPV
2
0
1
3
0
1
5
0
1
6
0
1
7
0
1
8
0
1
9
0
1
10
0
1
12
0
1
13
0
1
14
0
1
15
0
0
16
0
1
20
0
0
21
0
1
22
0
1
24
0
1
25
0
1
26
0
1
27
0
1
28
0
0
29
0
0
31
0
1
32
0
1
33
0
1
35
0
0
36
0
1
37
0
1
38
0
1
41
0
1
42
0
0
43
0
1
44
0
1
45
0
1
46
0
0
47
0
1
48
0
1
50
0
1
51
0
0
52
0
1
53
0
1
55
0
1
57
0
1
58
0
0
59
0
1
60
0
1
61
0
1
62
0
1
64
0
1
65
0
1
67
0
1
68
0
1
February
14,
2003
Page
47
of
165
MPCT_
Zero.
xls
­
O1
Record
for
the
Final
Metal
Product
and
Machinery
Rule
1234
5
6
789
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
S
T
U
V
W
X
Y
Z
AA
Pass
Tests?
Unweighted
Test
of
Moderate
Impacts
Either
Incr?
Wgtd
Incr?
EBIT
EBIT/
Total
Assets
EBITDA
/
Interest
Expense
Incr?
Post
Compliance
Revenue
ACC
as
%
of
PCR
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
0
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
February
14,
2003
Page
48
of
165
MPCT_
Zero.
xls
­
O1
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
A
B
C
D
E
F
G
H
I
J
K
L
M
O
P
Q
R
Unweighted
Compliance
Cost
Option
1
Changes
in
Average
Costs
and
Expenses
Test
of
Net
Present
Value
(
NPV)
Pass
Tests?
Unweighted
SID
Weight
Sector
Capital
Recurring
Other
Pvt_
Cost
(
AT)
Soc_
Cost
(
BT)
Revenue
Change
Ann_
Cost
Interest
Taxes
Depr
After­
Tax
Cash
Flow
(
ATCF)
NPV
ATCF
NPV
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
69
0
1
70
0
1
71
0
1
72
0
1
73
0
1
74
0
1
75
0
1
76
0
0
78
0
1
79
0
1
81
0
1
83
0
0
84
0
1
85
0
1
86
0
1
87
0
1
88
0
0
89
0
1
90
0
1
91
0
1
92
0
0
94
0
1
95
0
1
96
0
1
97
0
1
99
0
1
100
0
0
101
0
1
102
0
1
103
0
1
105
0
1
106
0
1
108
0
1
109
0
1
110
0
1
111
0
1
112
0
1
113
0
0
114
0
1
115
0
1
116
0
1
118
0
1
119
0
1
120
0
1
121
0
1
122
0
1
125
0
1
126
0
1
127
0
1
128
0
1
129
0
1
130
0
1
131
0
1
132
0
1
135
0
1
136
0
1
February
14,
2003
Page
49
of
165
MPCT_
Zero.
xls
­
O1
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
S
T
U
V
W
X
Y
Z
AA
Pass
Tests?
Unweighted
Test
of
Moderate
Impacts
Either
Incr?
Wgtd
Incr?
EBIT
EBIT/
Total
Assets
EBITDA
/
Interest
Expense
Incr?
Post
Compliance
Revenue
ACC
as
%
of
PCR
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
February
14,
2003
Page
50
of
165
MPCT_
Zero.
xls
­
O1
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
A
B
C
D
E
F
G
H
I
J
K
L
M
O
P
Q
R
Unweighted
Compliance
Cost
Option
1
Changes
in
Average
Costs
and
Expenses
Test
of
Net
Present
Value
(
NPV)
Pass
Tests?
Unweighted
SID
Weight
Sector
Capital
Recurring
Other
Pvt_
Cost
(
AT)
Soc_
Cost
(
BT)
Revenue
Change
Ann_
Cost
Interest
Taxes
Depr
After­
Tax
Cash
Flow
(
ATCF)
NPV
ATCF
NPV
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
137
0
1
138
0
0
140
0
1
141
0
1
142
0
0
143
0
1
146
0
1
147
0
1
148
0
1
149
0
1
150
0
1
151
0
1
153
0
1
154
0
1
155
0
0
156
0
1
157
0
0
159
0
1
161
0
1
162
0
1
163
0
1
164
0
1
165
0
1
166
0
1
170
0
0
172
0
1
173
0
1
174
0
1
176
0
1
177
0
1
178
0
1
179
0
1
181
0
1
182
0
1
183
0
1
184
0
1
185
0
1
186
0
1
187
0
1
188
0
1
189
0
1
190
0
1
191
0
1
192
0
1
193
0
1
195
0
1
196
0
1
197
0
1
199
0
1
200
0
1
201
0
1
202
0
1
203
0
1
204
0
1
207
0
1
208
0
1
February
14,
2003
Page
51
of
165
MPCT_
Zero.
xls
­
O1
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
S
T
U
V
W
X
Y
Z
AA
Pass
Tests?
Unweighted
Test
of
Moderate
Impacts
Either
Incr?
Wgtd
Incr?
EBIT
EBIT/
Total
Assets
EBITDA
/
Interest
Expense
Incr?
Post
Compliance
Revenue
ACC
as
%
of
PCR
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
1
0
0
0
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
February
14,
2003
Page
52
of
165
MPCT_
Zero.
xls
­
O1
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
A
B
C
D
E
F
G
H
I
J
K
L
M
O
P
Q
R
Unweighted
Compliance
Cost
Option
1
Changes
in
Average
Costs
and
Expenses
Test
of
Net
Present
Value
(
NPV)
Pass
Tests?
Unweighted
SID
Weight
Sector
Capital
Recurring
Other
Pvt_
Cost
(
AT)
Soc_
Cost
(
BT)
Revenue
Change
Ann_
Cost
Interest
Taxes
Depr
After­
Tax
Cash
Flow
(
ATCF)
NPV
ATCF
NPV
171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
186
187
188
189
190
191
192
193
194
195
196
197
198
199
200
201
202
203
204
205
206
207
208
209
210
211
212
213
214
215
216
217
218
219
220
221
222
223
224
225
226
209
0
1
210
0
1
211
0
1
212
0
0
214
0
1
215
0
1
216
0
1
219
0
1
221
0
1
222
0
0
223
0
1
224
0
1
225
0
1
226
0
1
227
0
1
228
0
1
229
0
0
230
0
1
231
0
1
232
0
1
233
0
1
235
0
1
237
0
1
239
0
1
240
0
1
241
0
1
242
0
1
243
0
1
245
0
1
246
0
1
247
0
1
248
0
1
249
0
1
250
0
1
252
0
1
253
0
1
254
0
1
255
0
1
257
0
0
259
0
1
261
0
1
262
0
1
263
0
1
264
0
1
265
0
1
266
0
1
267
0
1
268
0
1
269
0
1
270
0
0
271
0
1
273
0
1
274
0
1
276
0
1
279
0
0
280
0
0
February
14,
2003
Page
53
of
165
MPCT_
Zero.
xls
­
O1
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
S
T
U
V
W
X
Y
Z
AA
Pass
Tests?
Unweighted
Test
of
Moderate
Impacts
Either
Incr?
Wgtd
Incr?
EBIT
EBIT/
Total
Assets
EBITDA
/
Interest
Expense
Incr?
Post
Compliance
Revenue
ACC
as
%
of
PCR
171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
186
187
188
189
190
191
192
193
194
195
196
197
198
199
200
201
202
203
204
205
206
207
208
209
210
211
212
213
214
215
216
217
218
219
220
221
222
223
224
225
226
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
0
0
0
February
14,
2003
Page
54
of
165
MPCT_
Zero.
xls
­
O1
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
A
B
C
D
E
F
G
H
I
J
K
L
M
O
P
Q
R
Unweighted
Compliance
Cost
Option
1
Changes
in
Average
Costs
and
Expenses
Test
of
Net
Present
Value
(
NPV)
Pass
Tests?
Unweighted
SID
Weight
Sector
Capital
Recurring
Other
Pvt_
Cost
(
AT)
Soc_
Cost
(
BT)
Revenue
Change
Ann_
Cost
Interest
Taxes
Depr
After­
Tax
Cash
Flow
(
ATCF)
NPV
ATCF
NPV
227
228
229
230
231
232
233
234
235
236
237
238
239
240
241
242
243
244
245
246
247
248
249
250
251
252
253
254
255
256
257
258
259
260
261
262
263
264
265
266
267
268
269
270
271
272
273
274
275
276
277
278
279
280
281
282
281
0
1
282
0
1
283
0
1
284
0
1
285
0
1
286
0
1
288
0
1
289
0
1
290
0
1
291
0
1
293
0
1
295
0
1
296
0
1
298
0
0
299
0
1
300
0
0
301
0
0
302
0
0
303
0
1
304
0
0
305
0
0
306
0
0
307
0
1
308
0
1
309
0
1
310
0
1
312
0
0
313
0
1
314
0
1
315
0
1
316
0
1
319
0
0
322
0
1
323
0
1
324
0
1
325
0
1
326
0
1
327
0
1
328
0
1
329
0
0
330
0
0
331
0
1
332
0
1
333
0
1
334
0
1
335
0
1
336
0
1
337
0
1
338
0
0
339
0
1
340
0
1
342
0
1
345
0
1
349
0
1
350
0
1
351
0
0
February
14,
2003
Page
55
of
165
MPCT_
Zero.
xls
­
O1
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
S
T
U
V
W
X
Y
Z
AA
Pass
Tests?
Unweighted
Test
of
Moderate
Impacts
Either
Incr?
Wgtd
Incr?
EBIT
EBIT/
Total
Assets
EBITDA
/
Interest
Expense
Incr?
Post
Compliance
Revenue
ACC
as
%
of
PCR
227
228
229
230
231
232
233
234
235
236
237
238
239
240
241
242
243
244
245
246
247
248
249
250
251
252
253
254
255
256
257
258
259
260
261
262
263
264
265
266
267
268
269
270
271
272
273
274
275
276
277
278
279
280
281
282
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
0
0
0
0
0
0
0
0
0
1
0
0
0
0
0
0
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
February
14,
2003
Page
56
of
165
MPCT_
Zero.
xls
­
O1
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
A
B
C
D
E
F
G
H
I
J
K
L
M
O
P
Q
R
Unweighted
Compliance
Cost
Option
1
Changes
in
Average
Costs
and
Expenses
Test
of
Net
Present
Value
(
NPV)
Pass
Tests?
Unweighted
SID
Weight
Sector
Capital
Recurring
Other
Pvt_
Cost
(
AT)
Soc_
Cost
(
BT)
Revenue
Change
Ann_
Cost
Interest
Taxes
Depr
After­
Tax
Cash
Flow
(
ATCF)
NPV
ATCF
NPV
283
284
285
286
287
288
289
290
291
292
293
294
295
296
297
298
299
300
301
302
303
304
305
306
307
308
309
310
311
312
313
314
315
316
317
318
319
320
321
322
323
324
325
326
327
328
329
330
331
332
333
334
335
336
337
338
355
0
1
357
0
1
358
0
0
359
0
1
361
0
1
363
0
1
364
0
1
365
0
1
369
0
1
370
0
1
372
0
1
374
0
1
376
0
1
377
0
1
378
0
1
380
0
1
381
0
1
383
0
1
384
0
1
386
0
1
387
0
1
388
0
1
390
0
1
392
0
1
393
0
1
395
0
1
396
0
1
398
0
1
399
0
0
400
0
1
401
0
1
402
0
1
403
0
1
404
0
1
406
0
1
407
0
1
408
0
0
409
0
0
410
0
0
411
0
1
412
0
1
413
0
1
414
0
1
416
0
1
417
0
1
418
0
1
419
0
0
420
0
1
421
0
1
422
0
1
423
0
1
424
0
1
425
0
1
428
0
1
429
0
1
430
0
1
February
14,
2003
Page
57
of
165
MPCT_
Zero.
xls
­
O1
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
S
T
U
V
W
X
Y
Z
AA
Pass
Tests?
Unweighted
Test
of
Moderate
Impacts
Either
Incr?
Wgtd
Incr?
EBIT
EBIT/
Total
Assets
EBITDA
/
Interest
Expense
Incr?
Post
Compliance
Revenue
ACC
as
%
of
PCR
283
284
285
286
287
288
289
290
291
292
293
294
295
296
297
298
299
300
301
302
303
304
305
306
307
308
309
310
311
312
313
314
315
316
317
318
319
320
321
322
323
324
325
326
327
328
329
330
331
332
333
334
335
336
337
338
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
0
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
February
14,
2003
Page
58
of
165
MPCT_
Zero.
xls
­
O1
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
A
B
C
D
E
F
G
H
I
J
K
L
M
O
P
Q
R
Unweighted
Compliance
Cost
Option
1
Changes
in
Average
Costs
and
Expenses
Test
of
Net
Present
Value
(
NPV)
Pass
Tests?
Unweighted
SID
Weight
Sector
Capital
Recurring
Other
Pvt_
Cost
(
AT)
Soc_
Cost
(
BT)
Revenue
Change
Ann_
Cost
Interest
Taxes
Depr
After­
Tax
Cash
Flow
(
ATCF)
NPV
ATCF
NPV
339
340
341
342
343
344
345
346
347
348
349
350
351
352
353
354
355
356
357
358
359
360
361
362
363
364
365
366
367
368
369
370
371
372
373
374
375
376
377
378
379
380
381
382
383
384
385
386
387
388
389
390
391
392
393
394
433
0
1
434
0
1
435
0
1
439
0
1
440
0
1
441
0
1
442
0
1
443
0
1
445
0
1
446
0
1
447
0
0
448
0
0
449
0
1
450
0
1
451
0
1
452
0
0
453
0
1
455
0
1
456
0
1
457
0
1
458
0
1
459
0
1
460
0
1
461
0
0
462
0
1
463
0
1
464
0
0
466
0
1
468
0
1
470
0
1
471
0
1
472
0
1
473
0
1
475
0
1
476
0
1
477
0
1
479
0
0
480
0
1
481
0
0
482
0
1
484
0
1
486
0
1
487
0
1
488
0
1
489
0
1
490
0
1
492
0
1
493
0
1
494
0
1
495
0
1
496
0
1
497
0
1
498
0
1
501
0
1
502
0
1
503
0
1
February
14,
2003
Page
59
of
165
MPCT_
Zero.
xls
­
O1
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
S
T
U
V
W
X
Y
Z
AA
Pass
Tests?
Unweighted
Test
of
Moderate
Impacts
Either
Incr?
Wgtd
Incr?
EBIT
EBIT/
Total
Assets
EBITDA
/
Interest
Expense
Incr?
Post
Compliance
Revenue
ACC
as
%
of
PCR
339
340
341
342
343
344
345
346
347
348
349
350
351
352
353
354
355
356
357
358
359
360
361
362
363
364
365
366
367
368
369
370
371
372
373
374
375
376
377
378
379
380
381
382
383
384
385
386
387
388
389
390
391
392
393
394
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
0
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
February
14,
2003
Page
60
of
165
MPCT_
Zero.
xls
­
O1
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
A
B
C
D
E
F
G
H
I
J
K
L
M
O
P
Q
R
Unweighted
Compliance
Cost
Option
1
Changes
in
Average
Costs
and
Expenses
Test
of
Net
Present
Value
(
NPV)
Pass
Tests?
Unweighted
SID
Weight
Sector
Capital
Recurring
Other
Pvt_
Cost
(
AT)
Soc_
Cost
(
BT)
Revenue
Change
Ann_
Cost
Interest
Taxes
Depr
After­
Tax
Cash
Flow
(
ATCF)
NPV
ATCF
NPV
395
396
397
398
399
400
401
402
403
404
405
406
407
408
409
410
411
412
413
414
415
416
417
418
419
420
421
422
423
424
425
426
427
428
429
430
431
432
433
434
435
436
437
438
439
440
441
442
443
444
445
446
447
448
449
450
504
0
1
505
0
1
506
0
1
507
0
1
509
0
1
510
0
1
511
0
1
513
0
1
514
0
1
515
0
1
516
0
1
517
0
1
518
0
1
519
0
1
520
0
1
522
0
1
523
0
1
524
0
1
525
0
1
526
0
1
527
0
1
528
0
1
530
0
0
531
0
0
532
0
1
533
0
1
534
0
1
536
0
1
537
0
1
538
0
1
539
0
1
540
0
1
542
0
1
543
0
1
545
0
1
547
0
1
548
0
1
549
0
1
550
0
1
552
0
1
555
0
0
556
0
0
560
0
1
561
0
1
563
0
1
564
0
1
566
0
1
567
0
1
570
0
1
574
0
1
575
0
1
577
0
1
578
0
1
579
0
0
580
0
1
583
0
1
February
14,
2003
Page
61
of
165
MPCT_
Zero.
xls
­
O1
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
S
T
U
V
W
X
Y
Z
AA
Pass
Tests?
Unweighted
Test
of
Moderate
Impacts
Either
Incr?
Wgtd
Incr?
EBIT
EBIT/
Total
Assets
EBITDA
/
Interest
Expense
Incr?
Post
Compliance
Revenue
ACC
as
%
of
PCR
395
396
397
398
399
400
401
402
403
404
405
406
407
408
409
410
411
412
413
414
415
416
417
418
419
420
421
422
423
424
425
426
427
428
429
430
431
432
433
434
435
436
437
438
439
440
441
442
443
444
445
446
447
448
449
450
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
February
14,
2003
Page
62
of
165
MPCT_
Zero.
xls
­
O1
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
A
B
C
D
E
F
G
H
I
J
K
L
M
O
P
Q
R
Unweighted
Compliance
Cost
Option
1
Changes
in
Average
Costs
and
Expenses
Test
of
Net
Present
Value
(
NPV)
Pass
Tests?
Unweighted
SID
Weight
Sector
Capital
Recurring
Other
Pvt_
Cost
(
AT)
Soc_
Cost
(
BT)
Revenue
Change
Ann_
Cost
Interest
Taxes
Depr
After­
Tax
Cash
Flow
(
ATCF)
NPV
ATCF
NPV
451
452
453
454
455
456
457
458
459
460
461
462
463
464
465
466
467
468
469
470
471
472
473
474
475
476
477
478
479
480
481
482
483
484
485
486
487
488
489
490
491
492
493
494
495
496
497
498
499
500
501
502
503
504
505
506
584
0
1
586
0
1
587
0
1
590
0
1
591
0
1
594
0
1
595
0
1
598
0
1
599
0
1
600
0
1
603
0
1
605
0
0
606
0
1
607
0
1
608
0
1
609
0
1
610
0
1
611
0
1
612
0
1
613
0
1
614
0
0
615
0
1
616
0
1
617
0
1
619
0
1
621
0
1
622
0
0
623
0
1
624
0
1
625
0
1
626
0
1
627
0
1
628
0
1
629
0
1
630
0
1
631
0
0
632
0
1
633
0
0
634
0
1
635
0
1
636
0
1
637
0
1
639
0
1
640
0
1
641
0
1
643
0
1
645
0
1
648
0
1
649
0
1
650
0
1
651
0
1
653
0
1
655
0
0
656
0
1
658
0
1
660
0
1
February
14,
2003
Page
63
of
165
MPCT_
Zero.
xls
­
O1
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
S
T
U
V
W
X
Y
Z
AA
Pass
Tests?
Unweighted
Test
of
Moderate
Impacts
Either
Incr?
Wgtd
Incr?
EBIT
EBIT/
Total
Assets
EBITDA
/
Interest
Expense
Incr?
Post
Compliance
Revenue
ACC
as
%
of
PCR
451
452
453
454
455
456
457
458
459
460
461
462
463
464
465
466
467
468
469
470
471
472
473
474
475
476
477
478
479
480
481
482
483
484
485
486
487
488
489
490
491
492
493
494
495
496
497
498
499
500
501
502
503
504
505
506
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
February
14,
2003
Page
64
of
165
MPCT_
Zero.
xls
­
O1
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
A
B
C
D
E
F
G
H
I
J
K
L
M
O
P
Q
R
Unweighted
Compliance
Cost
Option
1
Changes
in
Average
Costs
and
Expenses
Test
of
Net
Present
Value
(
NPV)
Pass
Tests?
Unweighted
SID
Weight
Sector
Capital
Recurring
Other
Pvt_
Cost
(
AT)
Soc_
Cost
(
BT)
Revenue
Change
Ann_
Cost
Interest
Taxes
Depr
After­
Tax
Cash
Flow
(
ATCF)
NPV
ATCF
NPV
507
508
509
510
511
512
513
514
515
516
517
518
519
520
521
522
523
524
525
526
527
528
529
530
531
532
533
534
535
536
537
538
539
540
541
542
543
544
545
546
547
548
549
550
551
552
553
554
555
556
557
558
559
560
561
562
661
0
1
662
0
1
663
0
1
664
0
1
665
0
1
666
0
1
667
0
1
668
0
1
669
0
0
670
0
1
671
0
1
673
0
1
674
0
1
675
0
1
679
0
1
680
0
1
681
0
1
682
0
1
683
0
1
684
0
1
685
0
1
687
0
1
688
0
1
690
0
0
693
0
1
694
0
1
695
0
1
696
0
1
699
0
0
700
0
1
701
0
1
702
0
1
703
0
1
704
0
1
705
0
0
706
0
1
707
0
1
708
0
1
709
0
1
710
0
1
711
0
0
712
0
1
713
0
1
714
0
1
715
0
1
716
0
1
717
0
1
718
0
0
719
0
1
720
0
1
721
0
1
722
0
1
723
0
1
724
0
1
725
0
0
726
0
1
February
14,
2003
Page
65
of
165
MPCT_
Zero.
xls
­
O1
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
S
T
U
V
W
X
Y
Z
AA
Pass
Tests?
Unweighted
Test
of
Moderate
Impacts
Either
Incr?
Wgtd
Incr?
EBIT
EBIT/
Total
Assets
EBITDA
/
Interest
Expense
Incr?
Post
Compliance
Revenue
ACC
as
%
of
PCR
507
508
509
510
511
512
513
514
515
516
517
518
519
520
521
522
523
524
525
526
527
528
529
530
531
532
533
534
535
536
537
538
539
540
541
542
543
544
545
546
547
548
549
550
551
552
553
554
555
556
557
558
559
560
561
562
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
February
14,
2003
Page
66
of
165
MPCT_
Zero.
xls
­
O1
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
A
B
C
D
E
F
G
H
I
J
K
L
M
O
P
Q
R
Unweighted
Compliance
Cost
Option
1
Changes
in
Average
Costs
and
Expenses
Test
of
Net
Present
Value
(
NPV)
Pass
Tests?
Unweighted
SID
Weight
Sector
Capital
Recurring
Other
Pvt_
Cost
(
AT)
Soc_
Cost
(
BT)
Revenue
Change
Ann_
Cost
Interest
Taxes
Depr
After­
Tax
Cash
Flow
(
ATCF)
NPV
ATCF
NPV
563
564
565
566
567
568
569
570
571
572
573
574
575
576
577
578
579
580
581
582
583
584
585
586
587
588
589
590
591
592
593
594
595
596
597
598
599
600
601
602
603
604
605
606
607
608
609
610
611
612
613
614
615
616
617
618
727
0
1
728
0
1
729
0
1
730
0
1
732
0
0
733
0
1
734
0
1
735
0
1
737
0
1
738
0
1
740
0
1
741
0
1
745
0
0
746
0
1
747
0
0
748
0
1
749
0
0
751
0
1
752
0
1
753
0
1
755
0
1
756
0
1
757
0
1
758
0
1
759
0
0
760
0
1
762
0
1
763
0
1
764
0
1
765
0
1
766
0
1
767
0
1
768
0
0
771
0
1
772
0
0
773
0
1
774
0
1
775
0
1
777
0
1
778
0
1
779
0
1
780
0
1
781
0
1
782
0
1
784
0
1
785
0
0
786
0
1
787
0
0
788
0
1
789
0
1
790
0
1
791
0
1
792
0
1
793
0
1
795
0
0
796
0
1
February
14,
2003
Page
67
of
165
MPCT_
Zero.
xls
­
O1
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
S
T
U
V
W
X
Y
Z
AA
Pass
Tests?
Unweighted
Test
of
Moderate
Impacts
Either
Incr?
Wgtd
Incr?
EBIT
EBIT/
Total
Assets
EBITDA
/
Interest
Expense
Incr?
Post
Compliance
Revenue
ACC
as
%
of
PCR
563
564
565
566
567
568
569
570
571
572
573
574
575
576
577
578
579
580
581
582
583
584
585
586
587
588
589
590
591
592
593
594
595
596
597
598
599
600
601
602
603
604
605
606
607
608
609
610
611
612
613
614
615
616
617
618
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
0
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
February
14,
2003
Page
68
of
165
MPCT_
Zero.
xls
­
O1
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
A
B
C
D
E
F
G
H
I
J
K
L
M
O
P
Q
R
Unweighted
Compliance
Cost
Option
1
Changes
in
Average
Costs
and
Expenses
Test
of
Net
Present
Value
(
NPV)
Pass
Tests?
Unweighted
SID
Weight
Sector
Capital
Recurring
Other
Pvt_
Cost
(
AT)
Soc_
Cost
(
BT)
Revenue
Change
Ann_
Cost
Interest
Taxes
Depr
After­
Tax
Cash
Flow
(
ATCF)
NPV
ATCF
NPV
619
620
621
622
623
624
625
626
627
628
629
630
631
632
633
634
635
636
637
638
639
640
641
642
643
644
645
646
647
648
649
650
651
652
653
654
655
656
657
658
659
660
661
662
663
664
665
666
667
668
669
670
671
672
673
674
797
0
1
799
0
1
800
0
1
802
0
1
804
0
1
805
0
1
806
0
1
807
0
1
808
0
0
809
0
1
811
0
1
813
0
0
814
0
1
815
0
1
816
0
1
817
0
1
818
0
1
819
0
1
820
0
0
821
0
1
822
0
1
823
0
1
824
0
1
825
0
1
829
0
1
830
0
1
831
0
1
834
0
1
836
0
1
837
0
0
839
0
1
841
0
1
842
0
1
843
0
1
844
0
1
846
0
1
848
0
1
849
0
1
850
0
1
851
0
1
853
0
1
854
0
1
855
0
1
856
0
1
857
0
0
858
0
0
859
0
1
860
0
0
861
0
1
862
0
1
863
0
1
864
0
1
866
0
1
867
0
1
869
0
1
870
0
1
February
14,
2003
Page
69
of
165
MPCT_
Zero.
xls
­
O1
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
S
T
U
V
W
X
Y
Z
AA
Pass
Tests?
Unweighted
Test
of
Moderate
Impacts
Either
Incr?
Wgtd
Incr?
EBIT
EBIT/
Total
Assets
EBITDA
/
Interest
Expense
Incr?
Post
Compliance
Revenue
ACC
as
%
of
PCR
619
620
621
622
623
624
625
626
627
628
629
630
631
632
633
634
635
636
637
638
639
640
641
642
643
644
645
646
647
648
649
650
651
652
653
654
655
656
657
658
659
660
661
662
663
664
665
666
667
668
669
670
671
672
673
674
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
0
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
February
14,
2003
Page
70
of
165
MPCT_
Zero.
xls
­
O1
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
A
B
C
D
E
F
G
H
I
J
K
L
M
O
P
Q
R
Unweighted
Compliance
Cost
Option
1
Changes
in
Average
Costs
and
Expenses
Test
of
Net
Present
Value
(
NPV)
Pass
Tests?
Unweighted
SID
Weight
Sector
Capital
Recurring
Other
Pvt_
Cost
(
AT)
Soc_
Cost
(
BT)
Revenue
Change
Ann_
Cost
Interest
Taxes
Depr
After­
Tax
Cash
Flow
(
ATCF)
NPV
ATCF
NPV
675
676
677
678
679
680
681
682
683
684
685
686
687
688
689
690
691
692
693
694
871
0
1
873
0
1
874
0
1
875
0
1
879
0
1
880
0
1
884
0
1
885
0
1
886
0
1
887
0
1
888
0
1
891
0
1
894
0
1
905
0
1
921
0
1
922
0
1
926
0
1
927
0
1
930
0
1
934
0
1
February
14,
2003
Page
71
of
165
MPCT_
Zero.
xls
­
O1
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
S
T
U
V
W
X
Y
Z
AA
Pass
Tests?
Unweighted
Test
of
Moderate
Impacts
Either
Incr?
Wgtd
Incr?
EBIT
EBIT/
Total
Assets
EBITDA
/
Interest
Expense
Incr?
Post
Compliance
Revenue
ACC
as
%
of
PCR
675
676
677
678
679
680
681
682
683
684
685
686
687
688
689
690
691
692
693
694
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
February
14,
2003
Page
72
of
165
MPCT_
Zero.
xls
­
O1
Record
for
the
Final
Metal
Product
and
Machinery
Rule
1234
5
6
789
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
A
B
C
D
E
F
G
H
I
J
K
L
M
O
P
Q
R
Option
=
2
5
6
10
Facility
Impacts:
Option
2
Final
MP&
M
Rule
Zero
Cost
Pass­
Through
Unweighted
Compliance
Cost
Option
2
Changes
in
Average
Costs
and
Expenses
Test
of
Net
Present
Value
(
NPV)
Pass
Tests?
Unweighted
SID
Weight
Sector
Capital
Recurring
Other
Pvt_
Cost(
AT)
Soc_
Cost(
BT)
Revenue
Change
Ann_
Cost
Interest
Taxes
Depr
After­
Tax
Cash
Flow
(
ATCF)
NPV
ATCF
NPV
2
0
1
3
0
1
5
0
1
6
0
1
7
0
1
8
0
1
9
0
1
10
0
1
12
0
1
13
0
1
14
0
1
15
0
0
16
0
1
20
0
0
21
0
1
22
0
1
24
0
1
25
0
1
26
0
1
27
0
1
28
0
0
29
0
0
31
0
1
32
0
1
33
0
1
35
0
0
36
0
1
37
0
1
38
0
1
41
0
1
42
0
0
43
0
1
44
0
1
45
0
1
46
0
0
47
0
1
48
0
1
50
0
1
51
0
0
52
0
1
53
0
1
55
0
1
57
0
1
58
0
0
59
0
1
60
0
1
61
0
1
62
0
1
64
0
1
65
0
1
67
0
0
68
0
1
February
14,
2003
Page
73
of
165
MPCT_
Zero.
xls
­
O2
Record
for
the
Final
Metal
Product
and
Machinery
Rule
1234
5
6
789
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
S
T
U
V
W
X
Y
Z
AA
Pass
Tests?
Unweighted
Test
of
Moderate
Impacts
Either
Incr?
Wgtd
Incr?
EBIT
EBIT/
Total
Assets
EBITDA
/
Interest
Expense
Incr?
Post
Compliance
Revenue
ACC
as
%
of
PCR
1
0
0
1
0
0
1
0
0
1
0
1
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
0
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
1
0
1
0
0
February
14,
2003
Page
74
of
165
MPCT_
Zero.
xls
­
O2
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
A
B
C
D
E
F
G
H
I
J
K
L
M
O
P
Q
R
Unweighted
Compliance
Cost
Option
2
Changes
in
Average
Costs
and
Expenses
Test
of
Net
Present
Value
(
NPV)
Pass
Tests?
Unweighted
SID
Weight
Sector
Capital
Recurring
Other
Pvt_
Cost(
AT)
Soc_
Cost(
BT)
Revenue
Change
Ann_
Cost
Interest
Taxes
Depr
After­
Tax
Cash
Flow
(
ATCF)
NPV
ATCF
NPV
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
69
0
1
70
0
1
71
0
1
72
0
1
73
0
1
74
0
0
75
0
1
76
0
0
78
0
1
79
0
1
81
0
1
83
0
0
84
0
1
85
0
1
86
0
1
87
0
1
88
0
0
89
0
0
90
0
1
91
0
1
92
0
0
94
0
1
95
0
1
96
0
1
97
0
1
99
0
1
100
0
0
101
0
1
102
0
1
103
0
1
105
0
1
106
0
1
108
0
1
109
0
1
110
0
1
111
0
0
112
0
1
113
0
0
114
0
1
115
0
1
116
0
1
118
0
1
119
0
1
120
0
1
121
0
1
122
0
1
125
0
1
126
0
0
127
0
1
128
0
1
129
0
1
130
0
1
131
0
1
132
0
1
135
0
1
136
0
1
February
14,
2003
Page
75
of
165
MPCT_
Zero.
xls
­
O2
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
S
T
U
V
W
X
Y
Z
AA
Pass
Tests?
Unweighted
Test
of
Moderate
Impacts
Either
Incr?
Wgtd
Incr?
EBIT
EBIT/
Total
Assets
EBITDA
/
Interest
Expense
Incr?
Post
Compliance
Revenue
ACC
as
%
of
PCR
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
1
1
1
0
0
0
0
0
1
0
0
1
0
1
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
0
1
1
1
0
0
1
0
0
0
0
0
1
0
0
1
0
1
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
1
1
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
1
1
0
0
0
1
1
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
February
14,
2003
Page
76
of
165
MPCT_
Zero.
xls
­
O2
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
A
B
C
D
E
F
G
H
I
J
K
L
M
O
P
Q
R
Unweighted
Compliance
Cost
Option
2
Changes
in
Average
Costs
and
Expenses
Test
of
Net
Present
Value
(
NPV)
Pass
Tests?
Unweighted
SID
Weight
Sector
Capital
Recurring
Other
Pvt_
Cost(
AT)
Soc_
Cost(
BT)
Revenue
Change
Ann_
Cost
Interest
Taxes
Depr
After­
Tax
Cash
Flow
(
ATCF)
NPV
ATCF
NPV
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
137
0
0
138
0
0
140
0
0
141
0
1
142
0
0
143
0
1
146
0
1
147
0
1
148
0
1
149
0
1
150
0
1
151
0
1
153
0
1
154
0
1
155
0
0
156
0
1
157
0
0
159
0
1
161
0
0
162
0
1
163
0
1
164
0
1
165
0
1
166
0
1
170
0
0
172
0
1
173
0
1
174
0
1
176
0
1
177
0
1
178
0
1
179
0
1
181
0
1
182
0
1
183
0
1
184
0
1
185
0
1
186
0
1
187
0
1
188
0
1
189
0
0
190
0
1
191
0
1
192
0
1
193
0
1
195
0
1
196
0
0
197
0
1
199
0
1
200
0
1
201
0
1
202
0
1
203
0
1
204
0
1
207
0
1
208
0
1
February
14,
2003
Page
77
of
165
MPCT_
Zero.
xls
­
O2
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
S
T
U
V
W
X
Y
Z
AA
Pass
Tests?
Unweighted
Test
of
Moderate
Impacts
Either
Incr?
Wgtd
Incr?
EBIT
EBIT/
Total
Assets
EBITDA
/
Interest
Expense
Incr?
Post
Compliance
Revenue
ACC
as
%
of
PCR
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
0
1
0
0
0
0
0
1
1
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
0
0
0
1
0
0
0
1
1
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
1
1
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
1
0
1
0
0
1
0
0
1
0
1
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
February
14,
2003
Page
78
of
165
MPCT_
Zero.
xls
­
O2
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
A
B
C
D
E
F
G
H
I
J
K
L
M
O
P
Q
R
Unweighted
Compliance
Cost
Option
2
Changes
in
Average
Costs
and
Expenses
Test
of
Net
Present
Value
(
NPV)
Pass
Tests?
Unweighted
SID
Weight
Sector
Capital
Recurring
Other
Pvt_
Cost(
AT)
Soc_
Cost(
BT)
Revenue
Change
Ann_
Cost
Interest
Taxes
Depr
After­
Tax
Cash
Flow
(
ATCF)
NPV
ATCF
NPV
171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
186
187
188
189
190
191
192
193
194
195
196
197
198
199
200
201
202
203
204
205
206
207
208
209
210
211
212
213
214
215
216
217
218
219
220
221
222
223
224
225
226
209
0
1
210
0
1
211
0
0
212
0
0
214
0
1
215
0
1
216
0
1
219
0
1
221
0
1
222
0
0
223
0
1
224
0
1
225
0
1
226
0
1
227
0
1
228
0
1
229
0
0
230
0
1
231
0
1
232
0
1
233
0
1
235
0
1
237
0
0
239
0
1
240
0
1
241
0
1
242
0
0
243
0
1
245
0
1
246
0
1
247
0
1
248
0
1
249
0
1
250
0
1
252
0
1
253
0
0
254
0
1
255
0
0
257
0
0
259
0
1
261
0
1
262
0
1
263
0
1
264
0
1
265
0
1
266
0
1
267
0
1
268
0
1
269
0
1
270
0
0
271
0
1
273
0
1
274
0
1
276
0
1
279
0
0
280
0
0
February
14,
2003
Page
79
of
165
MPCT_
Zero.
xls
­
O2
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
S
T
U
V
W
X
Y
Z
AA
Pass
Tests?
Unweighted
Test
of
Moderate
Impacts
Either
Incr?
Wgtd
Incr?
EBIT
EBIT/
Total
Assets
EBITDA
/
Interest
Expense
Incr?
Post
Compliance
Revenue
ACC
as
%
of
PCR
171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
186
187
188
189
190
191
192
193
194
195
196
197
198
199
200
201
202
203
204
205
206
207
208
209
210
211
212
213
214
215
216
217
218
219
220
221
222
223
224
225
226
1
0
0
1
0
0
0
1
1
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
1
1
1
0
0
1
0
0
1
0
0
0
1
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
1
1
1
0
0
0
1
0
0
0
0
1
0
1
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
0
0
0
February
14,
2003
Page
80
of
165
MPCT_
Zero.
xls
­
O2
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
A
B
C
D
E
F
G
H
I
J
K
L
M
O
P
Q
R
Unweighted
Compliance
Cost
Option
2
Changes
in
Average
Costs
and
Expenses
Test
of
Net
Present
Value
(
NPV)
Pass
Tests?
Unweighted
SID
Weight
Sector
Capital
Recurring
Other
Pvt_
Cost(
AT)
Soc_
Cost(
BT)
Revenue
Change
Ann_
Cost
Interest
Taxes
Depr
After­
Tax
Cash
Flow
(
ATCF)
NPV
ATCF
NPV
227
228
229
230
231
232
233
234
235
236
237
238
239
240
241
242
243
244
245
246
247
248
249
250
251
252
253
254
255
256
257
258
259
260
261
262
263
264
265
266
267
268
269
270
271
272
273
274
275
276
277
278
279
280
281
282
281
0
1
282
0
1
283
0
1
284
0
0
285
0
1
286
0
1
288
0
1
289
0
1
290
0
1
291
0
1
293
0
1
295
0
0
296
0
1
298
0
0
299
0
1
300
0
0
301
0
0
302
0
0
303
0
1
304
0
0
305
0
0
306
0
0
307
0
1
308
0
1
309
0
1
310
0
1
312
0
0
313
0
1
314
0
1
315
0
1
316
0
1
319
0
0
322
0
1
323
0
1
324
0
1
325
0
1
326
0
1
327
0
1
328
0
1
329
0
0
330
0
0
331
0
1
332
0
1
333
0
1
334
0
1
335
0
1
336
0
1
337
0
1
338
0
0
339
0
1
340
0
1
342
0
1
345
0
1
349
0
1
350
0
1
351
0
0
February
14,
2003
Page
81
of
165
MPCT_
Zero.
xls
­
O2
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
S
T
U
V
W
X
Y
Z
AA
Pass
Tests?
Unweighted
Test
of
Moderate
Impacts
Either
Incr?
Wgtd
Incr?
EBIT
EBIT/
Total
Assets
EBITDA
/
Interest
Expense
Incr?
Post
Compliance
Revenue
ACC
as
%
of
PCR
227
228
229
230
231
232
233
234
235
236
237
238
239
240
241
242
243
244
245
246
247
248
249
250
251
252
253
254
255
256
257
258
259
260
261
262
263
264
265
266
267
268
269
270
271
272
273
274
275
276
277
278
279
280
281
282
1
0
0
1
0
0
1
0
0
0
1
1
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
1
1
1
0
0
0
0
0
1
0
0
0
0
0
0
0
0
0
0
0
1
0
0
0
0
0
0
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
February
14,
2003
Page
82
of
165
MPCT_
Zero.
xls
­
O2
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
A
B
C
D
E
F
G
H
I
J
K
L
M
O
P
Q
R
Unweighted
Compliance
Cost
Option
2
Changes
in
Average
Costs
and
Expenses
Test
of
Net
Present
Value
(
NPV)
Pass
Tests?
Unweighted
SID
Weight
Sector
Capital
Recurring
Other
Pvt_
Cost(
AT)
Soc_
Cost(
BT)
Revenue
Change
Ann_
Cost
Interest
Taxes
Depr
After­
Tax
Cash
Flow
(
ATCF)
NPV
ATCF
NPV
283
284
285
286
287
288
289
290
291
292
293
294
295
296
297
298
299
300
301
302
303
304
305
306
307
308
309
310
311
312
313
314
315
316
317
318
319
320
321
322
323
324
325
326
327
328
329
330
331
332
333
334
335
336
337
338
355
0
1
357
0
1
358
0
0
359
0
1
361
0
1
363
0
1
364
0
1
365
0
1
369
0
1
370
0
1
372
0
1
374
0
1
376
0
1
377
0
1
378
0
1
380
0
1
381
0
1
383
0
1
384
0
1
386
0
1
387
0
1
388
0
1
390
0
1
392
0
1
393
0
1
395
0
0
396
0
1
398
0
1
399
0
0
400
0
1
401
0
1
402
0
1
403
0
1
404
0
1
406
0
1
407
0
1
408
0
0
409
0
0
410
0
0
411
0
1
412
0
1
413
0
1
414
0
1
416
0
1
417
0
0
418
0
1
419
0
0
420
0
1
421
0
1
422
0
1
423
0
1
424
0
1
425
0
1
428
0
1
429
0
1
430
0
1
February
14,
2003
Page
83
of
165
MPCT_
Zero.
xls
­
O2
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
S
T
U
V
W
X
Y
Z
AA
Pass
Tests?
Unweighted
Test
of
Moderate
Impacts
Either
Incr?
Wgtd
Incr?
EBIT
EBIT/
Total
Assets
EBITDA
/
Interest
Expense
Incr?
Post
Compliance
Revenue
ACC
as
%
of
PCR
283
284
285
286
287
288
289
290
291
292
293
294
295
296
297
298
299
300
301
302
303
304
305
306
307
308
309
310
311
312
313
314
315
316
317
318
319
320
321
322
323
324
325
326
327
328
329
330
331
332
333
334
335
336
337
338
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
1
1
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
1
1
0
0
0
0
0
0
0
0
0
0
0
1
0
1
1
0
0
1
0
0
1
0
0
1
0
0
0
1
1
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
February
14,
2003
Page
84
of
165
MPCT_
Zero.
xls
­
O2
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
A
B
C
D
E
F
G
H
I
J
K
L
M
O
P
Q
R
Unweighted
Compliance
Cost
Option
2
Changes
in
Average
Costs
and
Expenses
Test
of
Net
Present
Value
(
NPV)
Pass
Tests?
Unweighted
SID
Weight
Sector
Capital
Recurring
Other
Pvt_
Cost(
AT)
Soc_
Cost(
BT)
Revenue
Change
Ann_
Cost
Interest
Taxes
Depr
After­
Tax
Cash
Flow
(
ATCF)
NPV
ATCF
NPV
339
340
341
342
343
344
345
346
347
348
349
350
351
352
353
354
355
356
357
358
359
360
361
362
363
364
365
366
367
368
369
370
371
372
373
374
375
376
377
378
379
380
381
382
383
384
385
386
387
388
389
390
391
392
393
394
433
0
1
434
0
1
435
0
1
439
0
1
440
0
1
441
0
1
442
0
1
443
0
1
445
0
1
446
0
1
447
0
0
448
0
0
449
0
1
450
0
1
451
0
1
452
0
0
453
0
1
455
0
1
456
0
1
457
0
1
458
0
1
459
0
1
460
0
0
461
0
0
462
0
1
463
0
0
464
0
0
466
0
1
468
0
1
470
0
1
471
0
1
472
0
1
473
0
1
475
0
1
476
0
1
477
0
0
479
0
0
480
0
1
481
0
0
482
0
1
484
0
1
486
0
1
487
0
1
488
0
1
489
0
1
490
0
1
492
0
1
493
0
1
494
0
1
495
0
0
496
0
1
497
0
1
498
0
1
501
0
0
502
0
1
503
0
0
February
14,
2003
Page
85
of
165
MPCT_
Zero.
xls
­
O2
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
S
T
U
V
W
X
Y
Z
AA
Pass
Tests?
Unweighted
Test
of
Moderate
Impacts
Either
Incr?
Wgtd
Incr?
EBIT
EBIT/
Total
Assets
EBITDA
/
Interest
Expense
Incr?
Post
Compliance
Revenue
ACC
as
%
of
PCR
339
340
341
342
343
344
345
346
347
348
349
350
351
352
353
354
355
356
357
358
359
360
361
362
363
364
365
366
367
368
369
370
371
372
373
374
375
376
377
378
379
380
381
382
383
384
385
386
387
388
389
390
391
392
393
394
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
0
0
0
1
0
0
1
0
1
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
1
1
0
0
0
1
0
0
0
1
1
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
1
1
0
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
1
0
1
1
1
0
0
1
0
1
1
0
0
0
1
0
1
0
0
0
1
1
February
14,
2003
Page
86
of
165
MPCT_
Zero.
xls
­
O2
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
A
B
C
D
E
F
G
H
I
J
K
L
M
O
P
Q
R
Unweighted
Compliance
Cost
Option
2
Changes
in
Average
Costs
and
Expenses
Test
of
Net
Present
Value
(
NPV)
Pass
Tests?
Unweighted
SID
Weight
Sector
Capital
Recurring
Other
Pvt_
Cost(
AT)
Soc_
Cost(
BT)
Revenue
Change
Ann_
Cost
Interest
Taxes
Depr
After­
Tax
Cash
Flow
(
ATCF)
NPV
ATCF
NPV
395
396
397
398
399
400
401
402
403
404
405
406
407
408
409
410
411
412
413
414
415
416
417
418
419
420
421
422
423
424
425
426
427
428
429
430
431
432
433
434
435
436
437
438
439
440
441
442
443
444
445
446
447
448
449
450
504
0
1
505
0
1
506
0
1
507
0
1
509
0
1
510
0
1
511
0
1
513
0
1
514
0
1
515
0
1
516
0
1
517
0
0
518
0
1
519
0
1
520
0
1
522
0
1
523
0
1
524
0
1
525
0
1
526
0
1
527
0
1
528
0
1
530
0
0
531
0
0
532
0
1
533
0
1
534
0
1
536
0
1
537
0
1
538
0
1
539
0
1
540
0
1
542
0
1
543
0
1
545
0
1
547
0
1
548
0
1
549
0
1
550
0
1
552
0
0
555
0
0
556
0
0
560
0
1
561
0
1
563
0
0
564
0
1
566
0
1
567
0
1
570
0
1
574
0
1
575
0
1
577
0
1
578
0
1
579
0
0
580
0
1
583
0
1
February
14,
2003
Page
87
of
165
MPCT_
Zero.
xls
­
O2
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
S
T
U
V
W
X
Y
Z
AA
Pass
Tests?
Unweighted
Test
of
Moderate
Impacts
Either
Incr?
Wgtd
Incr?
EBIT
EBIT/
Total
Assets
EBITDA
/
Interest
Expense
Incr?
Post
Compliance
Revenue
ACC
as
%
of
PCR
395
396
397
398
399
400
401
402
403
404
405
406
407
408
409
410
411
412
413
414
415
416
417
418
419
420
421
422
423
424
425
426
427
428
429
430
431
432
433
434
435
436
437
438
439
440
441
442
443
444
445
446
447
448
449
450
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
1
1
0
0
1
0
0
1
0
0
0
1
1
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
1
1
0
0
0
0
0
0
1
0
0
1
0
0
0
1
1
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
February
14,
2003
Page
88
of
165
MPCT_
Zero.
xls
­
O2
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
A
B
C
D
E
F
G
H
I
J
K
L
M
O
P
Q
R
Unweighted
Compliance
Cost
Option
2
Changes
in
Average
Costs
and
Expenses
Test
of
Net
Present
Value
(
NPV)
Pass
Tests?
Unweighted
SID
Weight
Sector
Capital
Recurring
Other
Pvt_
Cost(
AT)
Soc_
Cost(
BT)
Revenue
Change
Ann_
Cost
Interest
Taxes
Depr
After­
Tax
Cash
Flow
(
ATCF)
NPV
ATCF
NPV
451
452
453
454
455
456
457
458
459
460
461
462
463
464
465
466
467
468
469
470
471
472
473
474
475
476
477
478
479
480
481
482
483
484
485
486
487
488
489
490
491
492
493
494
495
496
497
498
499
500
501
502
503
504
505
506
584
0
1
586
0
1
587
0
1
590
0
1
591
0
1
594
0
1
595
0
1
598
0
1
599
0
1
600
0
0
603
0
1
605
0
0
606
0
0
607
0
1
608
0
1
609
0
1
610
0
0
611
0
1
612
0
1
613
0
1
614
0
0
615
0
1
616
0
1
617
0
1
619
0
1
621
0
1
622
0
0
623
0
1
624
0
1
625
0
1
626
0
1
627
0
1
628
0
1
629
0
1
630
0
1
631
0
0
632
0
1
633
0
0
634
0
1
635
0
1
636
0
1
637
0
1
639
0
1
640
0
0
641
0
0
643
0
1
645
0
1
648
0
1
649
0
0
650
0
1
651
0
1
653
0
1
655
0
0
656
0
1
658
0
1
660
0
1
February
14,
2003
Page
89
of
165
MPCT_
Zero.
xls
­
O2
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
S
T
U
V
W
X
Y
Z
AA
Pass
Tests?
Unweighted
Test
of
Moderate
Impacts
Either
Incr?
Wgtd
Incr?
EBIT
EBIT/
Total
Assets
EBITDA
/
Interest
Expense
Incr?
Post
Compliance
Revenue
ACC
as
%
of
PCR
451
452
453
454
455
456
457
458
459
460
461
462
463
464
465
466
467
468
469
470
471
472
473
474
475
476
477
478
479
480
481
482
483
484
485
486
487
488
489
490
491
492
493
494
495
496
497
498
499
500
501
502
503
504
505
506
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
1
1
1
0
0
0
0
0
0
1
0
1
0
0
1
0
0
1
0
0
0
1
1
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
1
1
0
1
0
1
0
0
1
0
0
1
0
0
0
1
1
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
February
14,
2003
Page
90
of
165
MPCT_
Zero.
xls
­
O2
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
A
B
C
D
E
F
G
H
I
J
K
L
M
O
P
Q
R
Unweighted
Compliance
Cost
Option
2
Changes
in
Average
Costs
and
Expenses
Test
of
Net
Present
Value
(
NPV)
Pass
Tests?
Unweighted
SID
Weight
Sector
Capital
Recurring
Other
Pvt_
Cost(
AT)
Soc_
Cost(
BT)
Revenue
Change
Ann_
Cost
Interest
Taxes
Depr
After­
Tax
Cash
Flow
(
ATCF)
NPV
ATCF
NPV
507
508
509
510
511
512
513
514
515
516
517
518
519
520
521
522
523
524
525
526
527
528
529
530
531
532
533
534
535
536
537
538
539
540
541
542
543
544
545
546
547
548
549
550
551
552
553
554
555
556
557
558
559
560
561
562
661
0
1
662
0
1
663
0
1
664
0
1
665
0
1
666
0
1
667
0
1
668
0
1
669
0
0
670
0
0
671
0
1
673
0
1
674
0
1
675
0
1
679
0
1
680
0
1
681
0
1
682
0
0
683
0
1
684
0
1
685
0
0
687
0
1
688
0
1
690
0
0
693
0
1
694
0
1
695
0
1
696
0
1
699
0
0
700
0
1
701
0
0
702
0
1
703
0
1
704
0
1
705
0
0
706
0
1
707
0
1
708
0
1
709
0
1
710
0
1
711
0
0
712
0
1
713
0
1
714
0
1
715
0
1
716
0
1
717
0
1
718
0
0
719
0
1
720
0
1
721
0
1
722
0
1
723
0
1
724
0
1
725
0
0
726
0
1
February
14,
2003
Page
91
of
165
MPCT_
Zero.
xls
­
O2
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
S
T
U
V
W
X
Y
Z
AA
Pass
Tests?
Unweighted
Test
of
Moderate
Impacts
Either
Incr?
Wgtd
Incr?
EBIT
EBIT/
Total
Assets
EBITDA
/
Interest
Expense
Incr?
Post
Compliance
Revenue
ACC
as
%
of
PCR
507
508
509
510
511
512
513
514
515
516
517
518
519
520
521
522
523
524
525
526
527
528
529
530
531
532
533
534
535
536
537
538
539
540
541
542
543
544
545
546
547
548
549
550
551
552
553
554
555
556
557
558
559
560
561
562
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
0
1
1
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
1
1
1
0
0
1
0
0
0
1
1
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
0
1
1
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
February
14,
2003
Page
92
of
165
MPCT_
Zero.
xls
­
O2
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
A
B
C
D
E
F
G
H
I
J
K
L
M
O
P
Q
R
Unweighted
Compliance
Cost
Option
2
Changes
in
Average
Costs
and
Expenses
Test
of
Net
Present
Value
(
NPV)
Pass
Tests?
Unweighted
SID
Weight
Sector
Capital
Recurring
Other
Pvt_
Cost(
AT)
Soc_
Cost(
BT)
Revenue
Change
Ann_
Cost
Interest
Taxes
Depr
After­
Tax
Cash
Flow
(
ATCF)
NPV
ATCF
NPV
563
564
565
566
567
568
569
570
571
572
573
574
575
576
577
578
579
580
581
582
583
584
585
586
587
588
589
590
591
592
593
594
595
596
597
598
599
600
601
602
603
604
605
606
607
608
609
610
611
612
613
614
615
616
617
618
727
0
1
728
0
1
729
0
0
730
0
1
732
0
0
733
0
1
734
0
1
735
0
1
737
0
1
738
0
1
740
0
1
741
0
1
745
0
0
746
0
1
747
0
0
748
0
1
749
0
0
751
0
1
752
0
1
753
0
1
755
0
0
756
0
1
757
0
1
758
0
1
759
0
0
760
0
1
762
0
1
763
0
1
764
0
1
765
0
1
766
0
1
767
0
1
768
0
0
771
0
1
772
0
0
773
0
1
774
0
1
775
0
1
777
0
1
778
0
0
779
0
1
780
0
1
781
0
1
782
0
1
784
0
1
785
0
0
786
0
1
787
0
0
788
0
0
789
0
1
790
0
1
791
0
0
792
0
1
793
0
1
795
0
0
796
0
1
February
14,
2003
Page
93
of
165
MPCT_
Zero.
xls
­
O2
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
S
T
U
V
W
X
Y
Z
AA
Pass
Tests?
Unweighted
Test
of
Moderate
Impacts
Either
Incr?
Wgtd
Incr?
EBIT
EBIT/
Total
Assets
EBITDA
/
Interest
Expense
Incr?
Post
Compliance
Revenue
ACC
as
%
of
PCR
563
564
565
566
567
568
569
570
571
572
573
574
575
576
577
578
579
580
581
582
583
584
585
586
587
588
589
590
591
592
593
594
595
596
597
598
599
600
601
602
603
604
605
606
607
608
609
610
611
612
613
614
615
616
617
618
1
0
0
1
0
0
0
1
1
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
0
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
0
1
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
1
1
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
0
0
0
0
1
1
1
0
0
1
0
0
0
1
1
1
0
0
1
0
0
0
0
0
1
0
0
February
14,
2003
Page
94
of
165
MPCT_
Zero.
xls
­
O2
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
A
B
C
D
E
F
G
H
I
J
K
L
M
O
P
Q
R
Unweighted
Compliance
Cost
Option
2
Changes
in
Average
Costs
and
Expenses
Test
of
Net
Present
Value
(
NPV)
Pass
Tests?
Unweighted
SID
Weight
Sector
Capital
Recurring
Other
Pvt_
Cost(
AT)
Soc_
Cost(
BT)
Revenue
Change
Ann_
Cost
Interest
Taxes
Depr
After­
Tax
Cash
Flow
(
ATCF)
NPV
ATCF
NPV
619
620
621
622
623
624
625
626
627
628
629
630
631
632
633
634
635
636
637
638
639
640
641
642
643
644
645
646
647
648
649
650
651
652
653
654
655
656
657
658
659
660
661
662
663
664
665
666
667
668
669
670
671
672
673
674
797
0
1
799
0
1
800
0
1
802
0
1
804
0
1
805
0
0
806
0
1
807
0
1
808
0
0
809
0
1
811
0
1
813
0
0
814
0
1
815
0
1
816
0
1
817
0
1
818
0
1
819
0
1
820
0
0
821
0
1
822
0
1
823
0
1
824
0
1
825
0
1
829
0
1
830
0
1
831
0
0
834
0
1
836
0
1
837
0
0
839
0
1
841
0
1
842
0
1
843
0
1
844
0
1
846
0
1
848
0
0
849
0
0
850
0
1
851
0
1
853
0
1
854
0
1
855
0
1
856
0
1
857
0
0
858
0
0
859
0
1
860
0
0
861
0
1
862
0
1
863
0
1
864
0
1
866
0
1
867
0
1
869
0
1
870
0
1
February
14,
2003
Page
95
of
165
MPCT_
Zero.
xls
­
O2
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
S
T
U
V
W
X
Y
Z
AA
Pass
Tests?
Unweighted
Test
of
Moderate
Impacts
Either
Incr?
Wgtd
Incr?
EBIT
EBIT/
Total
Assets
EBITDA
/
Interest
Expense
Incr?
Post
Compliance
Revenue
ACC
as
%
of
PCR
619
620
621
622
623
624
625
626
627
628
629
630
631
632
633
634
635
636
637
638
639
640
641
642
643
644
645
646
647
648
649
650
651
652
653
654
655
656
657
658
659
660
661
662
663
664
665
666
667
668
669
670
671
672
673
674
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
1
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
1
1
0
1
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
1
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
1
0
1
1
0
1
1
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
0
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
1
1
0
0
1
0
0
1
0
0
February
14,
2003
Page
96
of
165
MPCT_
Zero.
xls
­
O2
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
A
B
C
D
E
F
G
H
I
J
K
L
M
O
P
Q
R
Unweighted
Compliance
Cost
Option
2
Changes
in
Average
Costs
and
Expenses
Test
of
Net
Present
Value
(
NPV)
Pass
Tests?
Unweighted
SID
Weight
Sector
Capital
Recurring
Other
Pvt_
Cost(
AT)
Soc_
Cost(
BT)
Revenue
Change
Ann_
Cost
Interest
Taxes
Depr
After­
Tax
Cash
Flow
(
ATCF)
NPV
ATCF
NPV
675
676
677
678
679
680
681
682
683
684
685
686
687
688
689
690
691
692
693
694
871
0
1
873
0
1
874
0
1
875
0
1
879
0
1
880
0
1
884
0
1
885
0
1
886
0
1
887
0
1
888
0
1
891
0
1
894
0
1
905
0
1
921
0
1
922
0
1
926
0
1
927
0
1
930
0
1
934
0
1
February
14,
2003
Page
97
of
165
MPCT_
Zero.
xls
­
O2
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
S
T
U
V
W
X
Y
Z
AA
Pass
Tests?
Unweighted
Test
of
Moderate
Impacts
Either
Incr?
Wgtd
Incr?
EBIT
EBIT/
Total
Assets
EBITDA
/
Interest
Expense
Incr?
Post
Compliance
Revenue
ACC
as
%
of
PCR
675
676
677
678
679
680
681
682
683
684
685
686
687
688
689
690
691
692
693
694
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
February
14,
2003
Page
98
of
165
MPCT_
Zero.
xls
­
O2
Record
for
the
Final
Metal
Product
and
Machinery
Rule
1234
5
6
789
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
A
B
C
D
E
F
G
H
I
J
K
L
M
O
P
Q
R
Option
=
3
8
9
11
Facility
Impacts:
Option
3
Final
MP&
M
Rule
Zero
Cost
Pass­
Through
Unweighted
Compliance
Cost
Option
3
Changes
in
Average
Costs
and
Expenses
Test
of
Net
Present
Value
(
NPV)
Pass
Tests?
Unweighted
SID
Weight
Sector
Capital
Recurring
Other
Pvt_
Cost(
AT)
Soc_
Cost(
BT)
Revenue
Change
Ann_
Cost
Interest
Taxes
Depr
After­
Tax
Cash
Flow
(
ATCF)
NPV
ATCF
NPV
2
0
1
3
0
1
5
0
1
6
0
1
7
0
1
8
0
1
9
0
1
10
0
1
12
0
1
13
0
1
14
0
1
15
0
0
16
0
1
20
0
0
21
0
1
22
0
1
24
0
1
25
0
1
26
0
1
27
0
1
28
0
0
29
0
0
31
0
1
32
0
1
33
0
1
35
0
0
36
0
1
37
0
1
38
0
1
41
0
1
42
0
0
43
0
1
44
0
1
45
0
1
46
0
0
47
0
1
48
0
1
50
0
1
51
0
0
52
0
1
53
0
1
55
0
1
57
0
1
58
0
0
59
0
1
60
0
1
61
0
1
62
0
1
64
0
1
65
0
1
67
0
1
68
0
1
February
14,
2003
Page
99
of
165
MPCT_
Zero.
xls
­
O3
Record
for
the
Final
Metal
Product
and
Machinery
Rule
1234
5
6
789
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
S
T
U
V
W
X
Y
Z
AA
Pass
Tests?
Unweighted
Test
of
Moderate
Impacts
Either
Incr?
Wgtd
Incr?
EBIT
EBIT/
Total
Assets
EBITDA
/
Interest
Expense
Incr?
Post
Compliance
Revenue
ACC
as
%
of
PCR
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
0
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
February
14,
2003
Page
100
of
165
MPCT_
Zero.
xls
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O3
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
A
B
C
D
E
F
G
H
I
J
K
L
M
O
P
Q
R
Unweighted
Compliance
Cost
Option
3
Changes
in
Average
Costs
and
Expenses
Test
of
Net
Present
Value
(
NPV)
Pass
Tests?
Unweighted
SID
Weight
Sector
Capital
Recurring
Other
Pvt_
Cost(
AT)
Soc_
Cost(
BT)
Revenue
Change
Ann_
Cost
Interest
Taxes
Depr
After­
Tax
Cash
Flow
(
ATCF)
NPV
ATCF
NPV
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
69
0
1
70
0
1
71
0
1
72
0
1
73
0
1
74
0
1
75
0
1
76
0
0
78
0
1
79
0
1
81
0
1
83
0
0
84
0
1
85
0
1
86
0
1
87
0
1
88
0
0
89
0
1
90
0
1
91
0
1
92
0
0
94
0
1
95
0
1
96
0
1
97
0
1
99
0
1
100
0
0
101
0
1
102
0
1
103
0
1
105
0
1
106
0
1
108
0
1
109
0
1
110
0
1
111
0
1
112
0
1
113
0
0
114
0
1
115
0
1
116
0
1
118
0
1
119
0
1
120
0
1
121
0
1
122
0
1
125
0
1
126
0
1
127
0
1
128
0
1
129
0
1
130
0
1
131
0
1
132
0
1
135
0
1
136
0
1
February
14,
2003
Page
101
of
165
MPCT_
Zero.
xls
­
O3
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
S
T
U
V
W
X
Y
Z
AA
Pass
Tests?
Unweighted
Test
of
Moderate
Impacts
Either
Incr?
Wgtd
Incr?
EBIT
EBIT/
Total
Assets
EBITDA
/
Interest
Expense
Incr?
Post
Compliance
Revenue
ACC
as
%
of
PCR
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
February
14,
2003
Page
102
of
165
MPCT_
Zero.
xls
­
O3
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
A
B
C
D
E
F
G
H
I
J
K
L
M
O
P
Q
R
Unweighted
Compliance
Cost
Option
3
Changes
in
Average
Costs
and
Expenses
Test
of
Net
Present
Value
(
NPV)
Pass
Tests?
Unweighted
SID
Weight
Sector
Capital
Recurring
Other
Pvt_
Cost(
AT)
Soc_
Cost(
BT)
Revenue
Change
Ann_
Cost
Interest
Taxes
Depr
After­
Tax
Cash
Flow
(
ATCF)
NPV
ATCF
NPV
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
137
0
0
138
0
0
140
0
1
141
0
1
142
0
0
143
0
1
146
0
1
147
0
1
148
0
1
149
0
1
150
0
1
151
0
1
153
0
1
154
0
1
155
0
0
156
0
1
157
0
0
159
0
1
161
0
1
162
0
1
163
0
1
164
0
1
165
0
1
166
0
1
170
0
0
172
0
1
173
0
1
174
0
1
176
0
1
177
0
1
178
0
1
179
0
1
181
0
1
182
0
1
183
0
1
184
0
1
185
0
1
186
0
1
187
0
1
188
0
1
189
0
1
190
0
1
191
0
1
192
0
1
193
0
1
195
0
1
196
0
1
197
0
1
199
0
1
200
0
1
201
0
1
202
0
1
203
0
1
204
0
1
207
0
1
208
0
1
February
14,
2003
Page
103
of
165
MPCT_
Zero.
xls
­
O3
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
S
T
U
V
W
X
Y
Z
AA
Pass
Tests?
Unweighted
Test
of
Moderate
Impacts
Either
Incr?
Wgtd
Incr?
EBIT
EBIT/
Total
Assets
EBITDA
/
Interest
Expense
Incr?
Post
Compliance
Revenue
ACC
as
%
of
PCR
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
0
1
0
0
0
0
1
0
1
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
February
14,
2003
Page
104
of
165
MPCT_
Zero.
xls
­
O3
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
A
B
C
D
E
F
G
H
I
J
K
L
M
O
P
Q
R
Unweighted
Compliance
Cost
Option
3
Changes
in
Average
Costs
and
Expenses
Test
of
Net
Present
Value
(
NPV)
Pass
Tests?
Unweighted
SID
Weight
Sector
Capital
Recurring
Other
Pvt_
Cost(
AT)
Soc_
Cost(
BT)
Revenue
Change
Ann_
Cost
Interest
Taxes
Depr
After­
Tax
Cash
Flow
(
ATCF)
NPV
ATCF
NPV
171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
186
187
188
189
190
191
192
193
194
195
196
197
198
199
200
201
202
203
204
205
206
207
208
209
210
211
212
213
214
215
216
217
218
219
220
221
222
223
224
225
226
209
0
1
210
0
1
211
0
1
212
0
0
214
0
1
215
0
1
216
0
1
219
0
1
221
0
1
222
0
0
223
0
1
224
0
1
225
0
1
226
0
1
227
0
1
228
0
1
229
0
0
230
0
1
231
0
1
232
0
1
233
0
1
235
0
1
237
0
1
239
0
1
240
0
1
241
0
1
242
0
0
243
0
1
245
0
1
246
0
1
247
0
1
248
0
1
249
0
1
250
0
1
252
0
1
253
0
1
254
0
1
255
0
1
257
0
0
259
0
1
261
0
1
262
0
1
263
0
1
264
0
1
265
0
1
266
0
1
267
0
1
268
0
1
269
0
1
270
0
0
271
0
1
273
0
1
274
0
1
276
0
1
279
0
0
280
0
0
February
14,
2003
Page
105
of
165
MPCT_
Zero.
xls
­
O3
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
S
T
U
V
W
X
Y
Z
AA
Pass
Tests?
Unweighted
Test
of
Moderate
Impacts
Either
Incr?
Wgtd
Incr?
EBIT
EBIT/
Total
Assets
EBITDA
/
Interest
Expense
Incr?
Post
Compliance
Revenue
ACC
as
%
of
PCR
171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
186
187
188
189
190
191
192
193
194
195
196
197
198
199
200
201
202
203
204
205
206
207
208
209
210
211
212
213
214
215
216
217
218
219
220
221
222
223
224
225
226
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
1
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
0
0
0
February
14,
2003
Page
106
of
165
MPCT_
Zero.
xls
­
O3
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
A
B
C
D
E
F
G
H
I
J
K
L
M
O
P
Q
R
Unweighted
Compliance
Cost
Option
3
Changes
in
Average
Costs
and
Expenses
Test
of
Net
Present
Value
(
NPV)
Pass
Tests?
Unweighted
SID
Weight
Sector
Capital
Recurring
Other
Pvt_
Cost(
AT)
Soc_
Cost(
BT)
Revenue
Change
Ann_
Cost
Interest
Taxes
Depr
After­
Tax
Cash
Flow
(
ATCF)
NPV
ATCF
NPV
227
228
229
230
231
232
233
234
235
236
237
238
239
240
241
242
243
244
245
246
247
248
249
250
251
252
253
254
255
256
257
258
259
260
261
262
263
264
265
266
267
268
269
270
271
272
273
274
275
276
277
278
279
280
281
282
281
0
1
282
0
1
283
0
1
284
0
1
285
0
1
286
0
1
288
0
1
289
0
1
290
0
1
291
0
1
293
0
1
295
0
1
296
0
1
298
0
0
299
0
1
300
0
0
301
0
0
302
0
0
303
0
1
304
0
0
305
0
0
306
0
0
307
0
1
308
0
1
309
0
1
310
0
1
312
0
0
313
0
1
314
0
1
315
0
1
316
0
1
319
0
0
322
0
1
323
0
1
324
0
1
325
0
1
326
0
1
327
0
1
328
0
1
329
0
0
330
0
0
331
0
1
332
0
1
333
0
1
334
0
1
335
0
1
336
0
1
337
0
1
338
0
0
339
0
1
340
0
1
342
0
1
345
0
1
349
0
1
350
0
1
351
0
0
February
14,
2003
Page
107
of
165
MPCT_
Zero.
xls
­
O3
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
S
T
U
V
W
X
Y
Z
AA
Pass
Tests?
Unweighted
Test
of
Moderate
Impacts
Either
Incr?
Wgtd
Incr?
EBIT
EBIT/
Total
Assets
EBITDA
/
Interest
Expense
Incr?
Post
Compliance
Revenue
ACC
as
%
of
PCR
227
228
229
230
231
232
233
234
235
236
237
238
239
240
241
242
243
244
245
246
247
248
249
250
251
252
253
254
255
256
257
258
259
260
261
262
263
264
265
266
267
268
269
270
271
272
273
274
275
276
277
278
279
280
281
282
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
0
0
0
0
0
0
0
0
0
1
0
0
0
0
0
0
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
February
14,
2003
Page
108
of
165
MPCT_
Zero.
xls
­
O3
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
A
B
C
D
E
F
G
H
I
J
K
L
M
O
P
Q
R
Unweighted
Compliance
Cost
Option
3
Changes
in
Average
Costs
and
Expenses
Test
of
Net
Present
Value
(
NPV)
Pass
Tests?
Unweighted
SID
Weight
Sector
Capital
Recurring
Other
Pvt_
Cost(
AT)
Soc_
Cost(
BT)
Revenue
Change
Ann_
Cost
Interest
Taxes
Depr
After­
Tax
Cash
Flow
(
ATCF)
NPV
ATCF
NPV
283
284
285
286
287
288
289
290
291
292
293
294
295
296
297
298
299
300
301
302
303
304
305
306
307
308
309
310
311
312
313
314
315
316
317
318
319
320
321
322
323
324
325
326
327
328
329
330
331
332
333
334
335
336
337
338
355
0
1
357
0
1
358
0
0
359
0
1
361
0
1
363
0
1
364
0
1
365
0
1
369
0
1
370
0
1
372
0
1
374
0
1
376
0
1
377
0
1
378
0
1
380
0
1
381
0
1
383
0
1
384
0
1
386
0
1
387
0
1
388
0
1
390
0
1
392
0
1
393
0
1
395
0
1
396
0
1
398
0
1
399
0
0
400
0
1
401
0
1
402
0
1
403
0
1
404
0
1
406
0
1
407
0
1
408
0
0
409
0
0
410
0
0
411
0
1
412
0
1
413
0
1
414
0
1
416
0
1
417
0
1
418
0
1
419
0
0
420
0
1
421
0
1
422
0
1
423
0
1
424
0
1
425
0
1
428
0
1
429
0
1
430
0
1
February
14,
2003
Page
109
of
165
MPCT_
Zero.
xls
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O3
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for
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Final
Metal
Product
and
Machinery
Rule
5
6
7
S
T
U
V
W
X
Y
Z
AA
Pass
Tests?
Unweighted
Test
of
Moderate
Impacts
Either
Incr?
Wgtd
Incr?
EBIT
EBIT/
Total
Assets
EBITDA
/
Interest
Expense
Incr?
Post
Compliance
Revenue
ACC
as
%
of
PCR
283
284
285
286
287
288
289
290
291
292
293
294
295
296
297
298
299
300
301
302
303
304
305
306
307
308
309
310
311
312
313
314
315
316
317
318
319
320
321
322
323
324
325
326
327
328
329
330
331
332
333
334
335
336
337
338
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
0
0
0
0
0
0
1
0
1
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
February
14,
2003
Page
110
of
165
MPCT_
Zero.
xls
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Record
for
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Final
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Product
and
Machinery
Rule
5
6
7
A
B
C
D
E
F
G
H
I
J
K
L
M
O
P
Q
R
Unweighted
Compliance
Cost
Option
3
Changes
in
Average
Costs
and
Expenses
Test
of
Net
Present
Value
(
NPV)
Pass
Tests?
Unweighted
SID
Weight
Sector
Capital
Recurring
Other
Pvt_
Cost(
AT)
Soc_
Cost(
BT)
Revenue
Change
Ann_
Cost
Interest
Taxes
Depr
After­
Tax
Cash
Flow
(
ATCF)
NPV
ATCF
NPV
339
340
341
342
343
344
345
346
347
348
349
350
351
352
353
354
355
356
357
358
359
360
361
362
363
364
365
366
367
368
369
370
371
372
373
374
375
376
377
378
379
380
381
382
383
384
385
386
387
388
389
390
391
392
393
394
433
0
1
434
0
1
435
0
1
439
0
1
440
0
1
441
0
1
442
0
1
443
0
1
445
0
1
446
0
1
447
0
0
448
0
0
449
0
1
450
0
1
451
0
1
452
0
0
453
0
1
455
0
1
456
0
1
457
0
1
458
0
1
459
0
1
460
0
1
461
0
0
462
0
1
463
0
1
464
0
0
466
0
1
468
0
1
470
0
1
471
0
1
472
0
1
473
0
1
475
0
1
476
0
1
477
0
1
479
0
0
480
0
1
481
0
0
482
0
1
484
0
1
486
0
1
487
0
1
488
0
1
489
0
1
490
0
1
492
0
1
493
0
1
494
0
1
495
0
1
496
0
1
497
0
1
498
0
1
501
0
1
502
0
1
503
0
1
February
14,
2003
Page
111
of
165
MPCT_
Zero.
xls
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O3
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for
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Final
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Product
and
Machinery
Rule
5
6
7
S
T
U
V
W
X
Y
Z
AA
Pass
Tests?
Unweighted
Test
of
Moderate
Impacts
Either
Incr?
Wgtd
Incr?
EBIT
EBIT/
Total
Assets
EBITDA
/
Interest
Expense
Incr?
Post
Compliance
Revenue
ACC
as
%
of
PCR
339
340
341
342
343
344
345
346
347
348
349
350
351
352
353
354
355
356
357
358
359
360
361
362
363
364
365
366
367
368
369
370
371
372
373
374
375
376
377
378
379
380
381
382
383
384
385
386
387
388
389
390
391
392
393
394
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
0
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
1
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
February
14,
2003
Page
112
of
165
MPCT_
Zero.
xls
­
O3
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
A
B
C
D
E
F
G
H
I
J
K
L
M
O
P
Q
R
Unweighted
Compliance
Cost
Option
3
Changes
in
Average
Costs
and
Expenses
Test
of
Net
Present
Value
(
NPV)
Pass
Tests?
Unweighted
SID
Weight
Sector
Capital
Recurring
Other
Pvt_
Cost(
AT)
Soc_
Cost(
BT)
Revenue
Change
Ann_
Cost
Interest
Taxes
Depr
After­
Tax
Cash
Flow
(
ATCF)
NPV
ATCF
NPV
395
396
397
398
399
400
401
402
403
404
405
406
407
408
409
410
411
412
413
414
415
416
417
418
419
420
421
422
423
424
425
426
427
428
429
430
431
432
433
434
435
436
437
438
439
440
441
442
443
444
445
446
447
448
449
450
504
0
1
505
0
1
506
0
1
507
0
1
509
0
1
510
0
1
511
0
1
513
0
1
514
0
1
515
0
1
516
0
1
517
0
0
518
0
1
519
0
1
520
0
1
522
0
1
523
0
1
524
0
1
525
0
1
526
0
1
527
0
1
528
0
1
530
0
0
531
0
0
532
0
1
533
0
1
534
0
1
536
0
1
537
0
1
538
0
1
539
0
1
540
0
1
542
0
1
543
0
1
545
0
1
547
0
1
548
0
1
549
0
1
550
0
1
552
0
1
555
0
0
556
0
0
560
0
1
561
0
1
563
0
1
564
0
1
566
0
1
567
0
1
570
0
1
574
0
1
575
0
1
577
0
1
578
0
1
579
0
0
580
0
1
583
0
1
February
14,
2003
Page
113
of
165
MPCT_
Zero.
xls
­
O3
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
S
T
U
V
W
X
Y
Z
AA
Pass
Tests?
Unweighted
Test
of
Moderate
Impacts
Either
Incr?
Wgtd
Incr?
EBIT
EBIT/
Total
Assets
EBITDA
/
Interest
Expense
Incr?
Post
Compliance
Revenue
ACC
as
%
of
PCR
395
396
397
398
399
400
401
402
403
404
405
406
407
408
409
410
411
412
413
414
415
416
417
418
419
420
421
422
423
424
425
426
427
428
429
430
431
432
433
434
435
436
437
438
439
440
441
442
443
444
445
446
447
448
449
450
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
1
1
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
February
14,
2003
Page
114
of
165
MPCT_
Zero.
xls
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Record
for
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Final
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and
Machinery
Rule
5
6
7
A
B
C
D
E
F
G
H
I
J
K
L
M
O
P
Q
R
Unweighted
Compliance
Cost
Option
3
Changes
in
Average
Costs
and
Expenses
Test
of
Net
Present
Value
(
NPV)
Pass
Tests?
Unweighted
SID
Weight
Sector
Capital
Recurring
Other
Pvt_
Cost(
AT)
Soc_
Cost(
BT)
Revenue
Change
Ann_
Cost
Interest
Taxes
Depr
After­
Tax
Cash
Flow
(
ATCF)
NPV
ATCF
NPV
451
452
453
454
455
456
457
458
459
460
461
462
463
464
465
466
467
468
469
470
471
472
473
474
475
476
477
478
479
480
481
482
483
484
485
486
487
488
489
490
491
492
493
494
495
496
497
498
499
500
501
502
503
504
505
506
584
0
1
586
0
1
587
0
1
590
0
1
591
0
1
594
0
1
595
0
1
598
0
1
599
0
1
600
0
0
603
0
1
605
0
0
606
0
1
607
0
1
608
0
1
609
0
1
610
0
1
611
0
1
612
0
1
613
0
1
614
0
0
615
0
1
616
0
1
617
0
1
619
0
1
621
0
1
622
0
0
623
0
1
624
0
1
625
0
1
626
0
1
627
0
1
628
0
1
629
0
1
630
0
1
631
0
0
632
0
1
633
0
0
634
0
1
635
0
1
636
0
1
637
0
1
639
0
1
640
0
1
641
0
1
643
0
1
645
0
1
648
0
1
649
0
1
650
0
1
651
0
1
653
0
1
655
0
0
656
0
1
658
0
1
660
0
1
February
14,
2003
Page
115
of
165
MPCT_
Zero.
xls
­
O3
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
S
T
U
V
W
X
Y
Z
AA
Pass
Tests?
Unweighted
Test
of
Moderate
Impacts
Either
Incr?
Wgtd
Incr?
EBIT
EBIT/
Total
Assets
EBITDA
/
Interest
Expense
Incr?
Post
Compliance
Revenue
ACC
as
%
of
PCR
451
452
453
454
455
456
457
458
459
460
461
462
463
464
465
466
467
468
469
470
471
472
473
474
475
476
477
478
479
480
481
482
483
484
485
486
487
488
489
490
491
492
493
494
495
496
497
498
499
500
501
502
503
504
505
506
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
1
1
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
1
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
February
14,
2003
Page
116
of
165
MPCT_
Zero.
xls
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O3
Record
for
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Final
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and
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Rule
5
6
7
A
B
C
D
E
F
G
H
I
J
K
L
M
O
P
Q
R
Unweighted
Compliance
Cost
Option
3
Changes
in
Average
Costs
and
Expenses
Test
of
Net
Present
Value
(
NPV)
Pass
Tests?
Unweighted
SID
Weight
Sector
Capital
Recurring
Other
Pvt_
Cost(
AT)
Soc_
Cost(
BT)
Revenue
Change
Ann_
Cost
Interest
Taxes
Depr
After­
Tax
Cash
Flow
(
ATCF)
NPV
ATCF
NPV
507
508
509
510
511
512
513
514
515
516
517
518
519
520
521
522
523
524
525
526
527
528
529
530
531
532
533
534
535
536
537
538
539
540
541
542
543
544
545
546
547
548
549
550
551
552
553
554
555
556
557
558
559
560
561
562
661
0
1
662
0
1
663
0
1
664
0
1
665
0
1
666
0
1
667
0
1
668
0
1
669
0
0
670
0
1
671
0
1
673
0
1
674
0
1
675
0
1
679
0
1
680
0
1
681
0
1
682
0
0
683
0
1
684
0
1
685
0
1
687
0
1
688
0
1
690
0
0
693
0
1
694
0
1
695
0
1
696
0
1
699
0
0
700
0
1
701
0
1
702
0
1
703
0
1
704
0
1
705
0
0
706
0
1
707
0
1
708
0
1
709
0
1
710
0
1
711
0
0
712
0
1
713
0
1
714
0
1
715
0
1
716
0
1
717
0
1
718
0
0
719
0
1
720
0
1
721
0
1
722
0
1
723
0
1
724
0
1
725
0
0
726
0
1
February
14,
2003
Page
117
of
165
MPCT_
Zero.
xls
­
O3
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
S
T
U
V
W
X
Y
Z
AA
Pass
Tests?
Unweighted
Test
of
Moderate
Impacts
Either
Incr?
Wgtd
Incr?
EBIT
EBIT/
Total
Assets
EBITDA
/
Interest
Expense
Incr?
Post
Compliance
Revenue
ACC
as
%
of
PCR
507
508
509
510
511
512
513
514
515
516
517
518
519
520
521
522
523
524
525
526
527
528
529
530
531
532
533
534
535
536
537
538
539
540
541
542
543
544
545
546
547
548
549
550
551
552
553
554
555
556
557
558
559
560
561
562
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
1
1
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
February
14,
2003
Page
118
of
165
MPCT_
Zero.
xls
­
O3
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
A
B
C
D
E
F
G
H
I
J
K
L
M
O
P
Q
R
Unweighted
Compliance
Cost
Option
3
Changes
in
Average
Costs
and
Expenses
Test
of
Net
Present
Value
(
NPV)
Pass
Tests?
Unweighted
SID
Weight
Sector
Capital
Recurring
Other
Pvt_
Cost(
AT)
Soc_
Cost(
BT)
Revenue
Change
Ann_
Cost
Interest
Taxes
Depr
After­
Tax
Cash
Flow
(
ATCF)
NPV
ATCF
NPV
563
564
565
566
567
568
569
570
571
572
573
574
575
576
577
578
579
580
581
582
583
584
585
586
587
588
589
590
591
592
593
594
595
596
597
598
599
600
601
602
603
604
605
606
607
608
609
610
611
612
613
614
615
616
617
618
727
0
1
728
0
1
729
0
1
730
0
1
732
0
0
733
0
1
734
0
1
735
0
1
737
0
1
738
0
1
740
0
1
741
0
1
745
0
0
746
0
1
747
0
0
748
0
1
749
0
0
751
0
1
752
0
1
753
0
1
755
0
1
756
0
1
757
0
1
758
0
1
759
0
0
760
0
1
762
0
1
763
0
1
764
0
1
765
0
1
766
0
1
767
0
1
768
0
0
771
0
1
772
0
0
773
0
1
774
0
1
775
0
1
777
0
1
778
0
0
779
0
1
780
0
1
781
0
1
782
0
1
784
0
1
785
0
0
786
0
1
787
0
0
788
0
1
789
0
1
790
0
1
791
0
1
792
0
1
793
0
1
795
0
0
796
0
1
February
14,
2003
Page
119
of
165
MPCT_
Zero.
xls
­
O3
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
S
T
U
V
W
X
Y
Z
AA
Pass
Tests?
Unweighted
Test
of
Moderate
Impacts
Either
Incr?
Wgtd
Incr?
EBIT
EBIT/
Total
Assets
EBITDA
/
Interest
Expense
Incr?
Post
Compliance
Revenue
ACC
as
%
of
PCR
563
564
565
566
567
568
569
570
571
572
573
574
575
576
577
578
579
580
581
582
583
584
585
586
587
588
589
590
591
592
593
594
595
596
597
598
599
600
601
602
603
604
605
606
607
608
609
610
611
612
613
614
615
616
617
618
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
0
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
1
1
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
February
14,
2003
Page
120
of
165
MPCT_
Zero.
xls
­
O3
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
A
B
C
D
E
F
G
H
I
J
K
L
M
O
P
Q
R
Unweighted
Compliance
Cost
Option
3
Changes
in
Average
Costs
and
Expenses
Test
of
Net
Present
Value
(
NPV)
Pass
Tests?
Unweighted
SID
Weight
Sector
Capital
Recurring
Other
Pvt_
Cost(
AT)
Soc_
Cost(
BT)
Revenue
Change
Ann_
Cost
Interest
Taxes
Depr
After­
Tax
Cash
Flow
(
ATCF)
NPV
ATCF
NPV
619
620
621
622
623
624
625
626
627
628
629
630
631
632
633
634
635
636
637
638
639
640
641
642
643
644
645
646
647
648
649
650
651
652
653
654
655
656
657
658
659
660
661
662
663
664
665
666
667
668
669
670
671
672
673
674
797
0
1
799
0
1
800
0
1
802
0
1
804
0
1
805
0
1
806
0
1
807
0
1
808
0
0
809
0
1
811
0
1
813
0
0
814
0
1
815
0
1
816
0
1
817
0
1
818
0
1
819
0
1
820
0
0
821
0
1
822
0
1
823
0
1
824
0
1
825
0
1
829
0
1
830
0
1
831
0
0
834
0
1
836
0
1
837
0
0
839
0
1
841
0
1
842
0
1
843
0
1
844
0
1
846
0
1
848
0
1
849
0
0
850
0
1
851
0
1
853
0
1
854
0
1
855
0
1
856
0
1
857
0
0
858
0
0
859
0
1
860
0
0
861
0
1
862
0
1
863
0
1
864
0
1
866
0
1
867
0
1
869
0
1
870
0
1
February
14,
2003
Page
121
of
165
MPCT_
Zero.
xls
­
O3
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
S
T
U
V
W
X
Y
Z
AA
Pass
Tests?
Unweighted
Test
of
Moderate
Impacts
Either
Incr?
Wgtd
Incr?
EBIT
EBIT/
Total
Assets
EBITDA
/
Interest
Expense
Incr?
Post
Compliance
Revenue
ACC
as
%
of
PCR
619
620
621
622
623
624
625
626
627
628
629
630
631
632
633
634
635
636
637
638
639
640
641
642
643
644
645
646
647
648
649
650
651
652
653
654
655
656
657
658
659
660
661
662
663
664
665
666
667
668
669
670
671
672
673
674
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
1
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
1
1
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
0
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
February
14,
2003
Page
122
of
165
MPCT_
Zero.
xls
­
O3
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
A
B
C
D
E
F
G
H
I
J
K
L
M
O
P
Q
R
Unweighted
Compliance
Cost
Option
3
Changes
in
Average
Costs
and
Expenses
Test
of
Net
Present
Value
(
NPV)
Pass
Tests?
Unweighted
SID
Weight
Sector
Capital
Recurring
Other
Pvt_
Cost(
AT)
Soc_
Cost(
BT)
Revenue
Change
Ann_
Cost
Interest
Taxes
Depr
After­
Tax
Cash
Flow
(
ATCF)
NPV
ATCF
NPV
675
676
677
678
679
680
681
682
683
684
685
686
687
688
689
690
691
692
693
694
871
0
1
873
0
1
874
0
1
875
0
1
879
0
1
880
0
1
884
0
1
885
0
1
886
0
1
887
0
1
888
0
1
891
0
1
894
0
1
905
0
1
921
0
1
922
0
1
926
0
1
927
0
1
930
0
1
934
0
1
February
14,
2003
Page
123
of
165
MPCT_
Zero.
xls
­
O3
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
S
T
U
V
W
X
Y
Z
AA
Pass
Tests?
Unweighted
Test
of
Moderate
Impacts
Either
Incr?
Wgtd
Incr?
EBIT
EBIT/
Total
Assets
EBITDA
/
Interest
Expense
Incr?
Post
Compliance
Revenue
ACC
as
%
of
PCR
675
676
677
678
679
680
681
682
683
684
685
686
687
688
689
690
691
692
693
694
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
February
14,
2003
Page
124
of
165
MPCT_
Zero.
xls
­
O3
Record
for
the
Final
Metal
Product
and
Machinery
Rule
1234
5
6
789
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
A
B
C
D
E
F
G
H
I
J
K
L
M
O
P
Q
R
Option
=
4
11
12
12
Facility
Impacts:
Option
4
Final
MP&
M
Rule
Zero
Cost
Pass­
Through
Unweighted
Compliance
Cost
Option
4
Changes
in
Average
Costs
and
Expenses
Test
of
Net
Present
Value
(
NPV)
Pass
Tests?
Unweighted
SID
Weight
Sector
Capital
Recurring
Other
Pvt_
Cost(
AT)
Soc_
Cost(
BT)
Revenue
Change
Ann_
Cost
Interest
Taxes
Depr
After­
Tax
Cash
Flow
(
ATCF)
NPV
ATCF
NPV
2
0
1
3
0
1
5
0
1
6
0
1
7
0
1
8
0
1
9
0
1
10
0
1
12
0
1
13
0
1
14
0
1
15
0
0
16
0
1
20
0
0
21
0
1
22
0
1
24
0
1
25
0
1
26
0
1
27
0
1
28
0
0
29
0
0
31
0
1
32
0
1
33
0
1
35
0
0
36
0
1
37
0
1
38
0
1
41
0
1
42
0
0
43
0
1
44
0
1
45
0
1
46
0
0
47
0
1
48
0
1
50
0
1
51
0
0
52
0
1
53
0
1
55
0
1
57
0
1
58
0
0
59
0
1
60
0
1
61
0
1
62
0
1
64
0
1
65
0
1
67
0
1
68
0
1
February
14,
2003
Page
125
of
165
MPCT_
Zero.
xls
­
O4
Record
for
the
Final
Metal
Product
and
Machinery
Rule
1234
5
6
789
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
S
T
U
V
W
X
Y
Z
AA
Pass
Tests?
Unweighted
Test
of
Moderate
Impacts
Either
Incr?
Wgtd
Incr?
EBIT
EBIT/
Total
Assets
EBITDA
/
Interest
Expense
Incr?
Post
Compliance
Revenue
ACC
as
%
of
PCR
1
0
0
1
0
0
1
0
0
1
0
1
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
0
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
February
14,
2003
Page
126
of
165
MPCT_
Zero.
xls
­
O4
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
A
B
C
D
E
F
G
H
I
J
K
L
M
O
P
Q
R
Unweighted
Compliance
Cost
Option
4
Changes
in
Average
Costs
and
Expenses
Test
of
Net
Present
Value
(
NPV)
Pass
Tests?
Unweighted
SID
Weight
Sector
Capital
Recurring
Other
Pvt_
Cost(
AT)
Soc_
Cost(
BT)
Revenue
Change
Ann_
Cost
Interest
Taxes
Depr
After­
Tax
Cash
Flow
(
ATCF)
NPV
ATCF
NPV
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
69
0
1
70
0
1
71
0
1
72
0
1
73
0
1
74
0
1
75
0
1
76
0
0
78
0
1
79
0
1
81
0
1
83
0
0
84
0
1
85
0
1
86
0
1
87
0
1
88
0
0
89
0
1
90
0
1
91
0
1
92
0
0
94
0
1
95
0
1
96
0
1
97
0
1
99
0
1
100
0
0
101
0
1
102
0
1
103
0
1
105
0
1
106
0
1
108
0
1
109
0
1
110
0
1
111
0
1
112
0
1
113
0
0
114
0
1
115
0
1
116
0
1
118
0
1
119
0
1
120
0
1
121
0
1
122
0
1
125
0
1
126
0
1
127
0
1
128
0
1
129
0
1
130
0
1
131
0
1
132
0
1
135
0
1
136
0
1
February
14,
2003
Page
127
of
165
MPCT_
Zero.
xls
­
O4
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
S
T
U
V
W
X
Y
Z
AA
Pass
Tests?
Unweighted
Test
of
Moderate
Impacts
Either
Incr?
Wgtd
Incr?
EBIT
EBIT/
Total
Assets
EBITDA
/
Interest
Expense
Incr?
Post
Compliance
Revenue
ACC
as
%
of
PCR
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
February
14,
2003
Page
128
of
165
MPCT_
Zero.
xls
­
O4
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
A
B
C
D
E
F
G
H
I
J
K
L
M
O
P
Q
R
Unweighted
Compliance
Cost
Option
4
Changes
in
Average
Costs
and
Expenses
Test
of
Net
Present
Value
(
NPV)
Pass
Tests?
Unweighted
SID
Weight
Sector
Capital
Recurring
Other
Pvt_
Cost(
AT)
Soc_
Cost(
BT)
Revenue
Change
Ann_
Cost
Interest
Taxes
Depr
After­
Tax
Cash
Flow
(
ATCF)
NPV
ATCF
NPV
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
137
0
0
138
0
0
140
0
1
141
0
1
142
0
0
143
0
1
146
0
1
147
0
1
148
0
1
149
0
1
150
0
1
151
0
1
153
0
1
154
0
1
155
0
0
156
0
1
157
0
0
159
0
1
161
0
1
162
0
1
163
0
1
164
0
1
165
0
1
166
0
1
170
0
0
172
0
1
173
0
1
174
0
1
176
0
1
177
0
1
178
0
1
179
0
1
181
0
1
182
0
1
183
0
1
184
0
1
185
0
1
186
0
1
187
0
1
188
0
1
189
0
1
190
0
1
191
0
1
192
0
1
193
0
1
195
0
1
196
0
1
197
0
1
199
0
1
200
0
1
201
0
1
202
0
1
203
0
1
204
0
1
207
0
1
208
0
1
February
14,
2003
Page
129
of
165
MPCT_
Zero.
xls
­
O4
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
S
T
U
V
W
X
Y
Z
AA
Pass
Tests?
Unweighted
Test
of
Moderate
Impacts
Either
Incr?
Wgtd
Incr?
EBIT
EBIT/
Total
Assets
EBITDA
/
Interest
Expense
Incr?
Post
Compliance
Revenue
ACC
as
%
of
PCR
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
0
1
0
0
0
0
1
0
1
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
February
14,
2003
Page
130
of
165
MPCT_
Zero.
xls
­
O4
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
A
B
C
D
E
F
G
H
I
J
K
L
M
O
P
Q
R
Unweighted
Compliance
Cost
Option
4
Changes
in
Average
Costs
and
Expenses
Test
of
Net
Present
Value
(
NPV)
Pass
Tests?
Unweighted
SID
Weight
Sector
Capital
Recurring
Other
Pvt_
Cost(
AT)
Soc_
Cost(
BT)
Revenue
Change
Ann_
Cost
Interest
Taxes
Depr
After­
Tax
Cash
Flow
(
ATCF)
NPV
ATCF
NPV
171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
186
187
188
189
190
191
192
193
194
195
196
197
198
199
200
201
202
203
204
205
206
207
208
209
210
211
212
213
214
215
216
217
218
219
220
221
222
223
224
225
226
209
0
1
210
0
1
211
0
1
212
0
0
214
0
1
215
0
1
216
0
1
219
0
1
221
0
1
222
0
0
223
0
1
224
0
1
225
0
1
226
0
1
227
0
1
228
0
1
229
0
0
230
0
1
231
0
1
232
0
1
233
0
1
235
0
1
237
0
1
239
0
1
240
0
1
241
0
1
242
0
0
243
0
1
245
0
1
246
0
1
247
0
1
248
0
1
249
0
1
250
0
1
252
0
1
253
0
1
254
0
1
255
0
1
257
0
0
259
0
1
261
0
1
262
0
1
263
0
1
264
0
1
265
0
1
266
0
1
267
0
1
268
0
1
269
0
1
270
0
0
271
0
1
273
0
1
274
0
1
276
0
1
279
0
0
280
0
0
February
14,
2003
Page
131
of
165
MPCT_
Zero.
xls
­
O4
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
S
T
U
V
W
X
Y
Z
AA
Pass
Tests?
Unweighted
Test
of
Moderate
Impacts
Either
Incr?
Wgtd
Incr?
EBIT
EBIT/
Total
Assets
EBITDA
/
Interest
Expense
Incr?
Post
Compliance
Revenue
ACC
as
%
of
PCR
171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
186
187
188
189
190
191
192
193
194
195
196
197
198
199
200
201
202
203
204
205
206
207
208
209
210
211
212
213
214
215
216
217
218
219
220
221
222
223
224
225
226
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
1
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
0
0
0
February
14,
2003
Page
132
of
165
MPCT_
Zero.
xls
­
O4
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
A
B
C
D
E
F
G
H
I
J
K
L
M
O
P
Q
R
Unweighted
Compliance
Cost
Option
4
Changes
in
Average
Costs
and
Expenses
Test
of
Net
Present
Value
(
NPV)
Pass
Tests?
Unweighted
SID
Weight
Sector
Capital
Recurring
Other
Pvt_
Cost(
AT)
Soc_
Cost(
BT)
Revenue
Change
Ann_
Cost
Interest
Taxes
Depr
After­
Tax
Cash
Flow
(
ATCF)
NPV
ATCF
NPV
227
228
229
230
231
232
233
234
235
236
237
238
239
240
241
242
243
244
245
246
247
248
249
250
251
252
253
254
255
256
257
258
259
260
261
262
263
264
265
266
267
268
269
270
271
272
273
274
275
276
277
278
279
280
281
282
281
0
1
282
0
1
283
0
1
284
0
1
285
0
1
286
0
1
288
0
1
289
0
1
290
0
1
291
0
1
293
0
1
295
0
1
296
0
1
298
0
0
299
0
1
300
0
0
301
0
0
302
0
0
303
0
1
304
0
0
305
0
0
306
0
0
307
0
1
308
0
1
309
0
1
310
0
1
312
0
0
313
0
1
314
0
1
315
0
1
316
0
1
319
0
0
322
0
1
323
0
1
324
0
1
325
0
1
326
0
1
327
0
1
328
0
1
329
0
0
330
0
0
331
0
1
332
0
1
333
0
1
334
0
1
335
0
1
336
0
1
337
0
1
338
0
0
339
0
1
340
0
1
342
0
1
345
0
1
349
0
1
350
0
1
351
0
0
February
14,
2003
Page
133
of
165
MPCT_
Zero.
xls
­
O4
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
S
T
U
V
W
X
Y
Z
AA
Pass
Tests?
Unweighted
Test
of
Moderate
Impacts
Either
Incr?
Wgtd
Incr?
EBIT
EBIT/
Total
Assets
EBITDA
/
Interest
Expense
Incr?
Post
Compliance
Revenue
ACC
as
%
of
PCR
227
228
229
230
231
232
233
234
235
236
237
238
239
240
241
242
243
244
245
246
247
248
249
250
251
252
253
254
255
256
257
258
259
260
261
262
263
264
265
266
267
268
269
270
271
272
273
274
275
276
277
278
279
280
281
282
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
0
0
0
0
0
0
0
0
0
1
0
0
0
0
0
0
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
February
14,
2003
Page
134
of
165
MPCT_
Zero.
xls
­
O4
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
A
B
C
D
E
F
G
H
I
J
K
L
M
O
P
Q
R
Unweighted
Compliance
Cost
Option
4
Changes
in
Average
Costs
and
Expenses
Test
of
Net
Present
Value
(
NPV)
Pass
Tests?
Unweighted
SID
Weight
Sector
Capital
Recurring
Other
Pvt_
Cost(
AT)
Soc_
Cost(
BT)
Revenue
Change
Ann_
Cost
Interest
Taxes
Depr
After­
Tax
Cash
Flow
(
ATCF)
NPV
ATCF
NPV
283
284
285
286
287
288
289
290
291
292
293
294
295
296
297
298
299
300
301
302
303
304
305
306
307
308
309
310
311
312
313
314
315
316
317
318
319
320
321
322
323
324
325
326
327
328
329
330
331
332
333
334
335
336
337
338
355
0
1
357
0
1
358
0
0
359
0
1
361
0
1
363
0
1
364
0
1
365
0
1
369
0
1
370
0
1
372
0
1
374
0
1
376
0
1
377
0
1
378
0
1
380
0
1
381
0
1
383
0
1
384
0
1
386
0
1
387
0
1
388
0
1
390
0
1
392
0
1
393
0
1
395
0
1
396
0
1
398
0
1
399
0
0
400
0
1
401
0
1
402
0
1
403
0
1
404
0
1
406
0
1
407
0
1
408
0
0
409
0
0
410
0
0
411
0
1
412
0
1
413
0
1
414
0
1
416
0
1
417
0
1
418
0
1
419
0
0
420
0
1
421
0
1
422
0
1
423
0
1
424
0
1
425
0
1
428
0
1
429
0
1
430
0
1
February
14,
2003
Page
135
of
165
MPCT_
Zero.
xls
­
O4
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
S
T
U
V
W
X
Y
Z
AA
Pass
Tests?
Unweighted
Test
of
Moderate
Impacts
Either
Incr?
Wgtd
Incr?
EBIT
EBIT/
Total
Assets
EBITDA
/
Interest
Expense
Incr?
Post
Compliance
Revenue
ACC
as
%
of
PCR
283
284
285
286
287
288
289
290
291
292
293
294
295
296
297
298
299
300
301
302
303
304
305
306
307
308
309
310
311
312
313
314
315
316
317
318
319
320
321
322
323
324
325
326
327
328
329
330
331
332
333
334
335
336
337
338
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
0
0
0
0
0
0
1
0
1
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
February
14,
2003
Page
136
of
165
MPCT_
Zero.
xls
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O4
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
A
B
C
D
E
F
G
H
I
J
K
L
M
O
P
Q
R
Unweighted
Compliance
Cost
Option
4
Changes
in
Average
Costs
and
Expenses
Test
of
Net
Present
Value
(
NPV)
Pass
Tests?
Unweighted
SID
Weight
Sector
Capital
Recurring
Other
Pvt_
Cost(
AT)
Soc_
Cost(
BT)
Revenue
Change
Ann_
Cost
Interest
Taxes
Depr
After­
Tax
Cash
Flow
(
ATCF)
NPV
ATCF
NPV
339
340
341
342
343
344
345
346
347
348
349
350
351
352
353
354
355
356
357
358
359
360
361
362
363
364
365
366
367
368
369
370
371
372
373
374
375
376
377
378
379
380
381
382
383
384
385
386
387
388
389
390
391
392
393
394
433
0
1
434
0
1
435
0
1
439
0
1
440
0
1
441
0
1
442
0
1
443
0
1
445
0
1
446
0
1
447
0
0
448
0
0
449
0
1
450
0
1
451
0
1
452
0
0
453
0
1
455
0
1
456
0
1
457
0
1
458
0
1
459
0
1
460
0
1
461
0
0
462
0
1
463
0
1
464
0
0
466
0
1
468
0
1
470
0
1
471
0
1
472
0
1
473
0
1
475
0
1
476
0
1
477
0
1
479
0
0
480
0
1
481
0
0
482
0
1
484
0
1
486
0
1
487
0
1
488
0
1
489
0
1
490
0
1
492
0
1
493
0
1
494
0
1
495
0
1
496
0
1
497
0
1
498
0
1
501
0
1
502
0
1
503
0
1
February
14,
2003
Page
137
of
165
MPCT_
Zero.
xls
­
O4
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
S
T
U
V
W
X
Y
Z
AA
Pass
Tests?
Unweighted
Test
of
Moderate
Impacts
Either
Incr?
Wgtd
Incr?
EBIT
EBIT/
Total
Assets
EBITDA
/
Interest
Expense
Incr?
Post
Compliance
Revenue
ACC
as
%
of
PCR
339
340
341
342
343
344
345
346
347
348
349
350
351
352
353
354
355
356
357
358
359
360
361
362
363
364
365
366
367
368
369
370
371
372
373
374
375
376
377
378
379
380
381
382
383
384
385
386
387
388
389
390
391
392
393
394
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
0
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
1
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
February
14,
2003
Page
138
of
165
MPCT_
Zero.
xls
­
O4
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
A
B
C
D
E
F
G
H
I
J
K
L
M
O
P
Q
R
Unweighted
Compliance
Cost
Option
4
Changes
in
Average
Costs
and
Expenses
Test
of
Net
Present
Value
(
NPV)
Pass
Tests?
Unweighted
SID
Weight
Sector
Capital
Recurring
Other
Pvt_
Cost(
AT)
Soc_
Cost(
BT)
Revenue
Change
Ann_
Cost
Interest
Taxes
Depr
After­
Tax
Cash
Flow
(
ATCF)
NPV
ATCF
NPV
395
396
397
398
399
400
401
402
403
404
405
406
407
408
409
410
411
412
413
414
415
416
417
418
419
420
421
422
423
424
425
426
427
428
429
430
431
432
433
434
435
436
437
438
439
440
441
442
443
444
445
446
447
448
449
450
504
0
1
505
0
1
506
0
1
507
0
1
509
0
1
510
0
1
511
0
1
513
0
1
514
0
1
515
0
1
516
0
1
517
0
0
518
0
1
519
0
1
520
0
1
522
0
1
523
0
1
524
0
1
525
0
1
526
0
1
527
0
1
528
0
1
530
0
0
531
0
0
532
0
1
533
0
1
534
0
1
536
0
1
537
0
1
538
0
1
539
0
1
540
0
1
542
0
1
543
0
1
545
0
1
547
0
1
548
0
1
549
0
1
550
0
1
552
0
1
555
0
0
556
0
0
560
0
1
561
0
1
563
0
1
564
0
1
566
0
1
567
0
1
570
0
1
574
0
1
575
0
1
577
0
1
578
0
1
579
0
0
580
0
1
583
0
1
February
14,
2003
Page
139
of
165
MPCT_
Zero.
xls
­
O4
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
S
T
U
V
W
X
Y
Z
AA
Pass
Tests?
Unweighted
Test
of
Moderate
Impacts
Either
Incr?
Wgtd
Incr?
EBIT
EBIT/
Total
Assets
EBITDA
/
Interest
Expense
Incr?
Post
Compliance
Revenue
ACC
as
%
of
PCR
395
396
397
398
399
400
401
402
403
404
405
406
407
408
409
410
411
412
413
414
415
416
417
418
419
420
421
422
423
424
425
426
427
428
429
430
431
432
433
434
435
436
437
438
439
440
441
442
443
444
445
446
447
448
449
450
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
1
1
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
February
14,
2003
Page
140
of
165
MPCT_
Zero.
xls
­
O4
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
A
B
C
D
E
F
G
H
I
J
K
L
M
O
P
Q
R
Unweighted
Compliance
Cost
Option
4
Changes
in
Average
Costs
and
Expenses
Test
of
Net
Present
Value
(
NPV)
Pass
Tests?
Unweighted
SID
Weight
Sector
Capital
Recurring
Other
Pvt_
Cost(
AT)
Soc_
Cost(
BT)
Revenue
Change
Ann_
Cost
Interest
Taxes
Depr
After­
Tax
Cash
Flow
(
ATCF)
NPV
ATCF
NPV
451
452
453
454
455
456
457
458
459
460
461
462
463
464
465
466
467
468
469
470
471
472
473
474
475
476
477
478
479
480
481
482
483
484
485
486
487
488
489
490
491
492
493
494
495
496
497
498
499
500
501
502
503
504
505
506
584
0
1
586
0
1
587
0
1
590
0
1
591
0
1
594
0
1
595
0
1
598
0
1
599
0
1
600
0
0
603
0
1
605
0
0
606
0
1
607
0
1
608
0
1
609
0
1
610
0
1
611
0
1
612
0
1
613
0
1
614
0
0
615
0
1
616
0
1
617
0
1
619
0
1
621
0
1
622
0
0
623
0
1
624
0
1
625
0
1
626
0
1
627
0
1
628
0
1
629
0
1
630
0
1
631
0
0
632
0
1
633
0
0
634
0
1
635
0
1
636
0
1
637
0
1
639
0
1
640
0
1
641
0
1
643
0
1
645
0
1
648
0
1
649
0
1
650
0
1
651
0
1
653
0
1
655
0
0
656
0
1
658
0
1
660
0
1
February
14,
2003
Page
141
of
165
MPCT_
Zero.
xls
­
O4
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
S
T
U
V
W
X
Y
Z
AA
Pass
Tests?
Unweighted
Test
of
Moderate
Impacts
Either
Incr?
Wgtd
Incr?
EBIT
EBIT/
Total
Assets
EBITDA
/
Interest
Expense
Incr?
Post
Compliance
Revenue
ACC
as
%
of
PCR
451
452
453
454
455
456
457
458
459
460
461
462
463
464
465
466
467
468
469
470
471
472
473
474
475
476
477
478
479
480
481
482
483
484
485
486
487
488
489
490
491
492
493
494
495
496
497
498
499
500
501
502
503
504
505
506
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
1
1
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
1
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
February
14,
2003
Page
142
of
165
MPCT_
Zero.
xls
­
O4
Record
for
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Final
Metal
Product
and
Machinery
Rule
5
6
7
A
B
C
D
E
F
G
H
I
J
K
L
M
O
P
Q
R
Unweighted
Compliance
Cost
Option
4
Changes
in
Average
Costs
and
Expenses
Test
of
Net
Present
Value
(
NPV)
Pass
Tests?
Unweighted
SID
Weight
Sector
Capital
Recurring
Other
Pvt_
Cost(
AT)
Soc_
Cost(
BT)
Revenue
Change
Ann_
Cost
Interest
Taxes
Depr
After­
Tax
Cash
Flow
(
ATCF)
NPV
ATCF
NPV
507
508
509
510
511
512
513
514
515
516
517
518
519
520
521
522
523
524
525
526
527
528
529
530
531
532
533
534
535
536
537
538
539
540
541
542
543
544
545
546
547
548
549
550
551
552
553
554
555
556
557
558
559
560
561
562
661
0
1
662
0
1
663
0
1
664
0
1
665
0
1
666
0
1
667
0
1
668
0
1
669
0
0
670
0
1
671
0
1
673
0
1
674
0
1
675
0
1
679
0
1
680
0
1
681
0
1
682
0
0
683
0
1
684
0
1
685
0
1
687
0
1
688
0
1
690
0
0
693
0
1
694
0
1
695
0
1
696
0
1
699
0
0
700
0
1
701
0
1
702
0
1
703
0
1
704
0
1
705
0
0
706
0
1
707
0
1
708
0
1
709
0
1
710
0
1
711
0
0
712
0
1
713
0
1
714
0
1
715
0
1
716
0
1
717
0
1
718
0
0
719
0
1
720
0
1
721
0
1
722
0
1
723
0
1
724
0
1
725
0
0
726
0
1
February
14,
2003
Page
143
of
165
MPCT_
Zero.
xls
­
O4
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
S
T
U
V
W
X
Y
Z
AA
Pass
Tests?
Unweighted
Test
of
Moderate
Impacts
Either
Incr?
Wgtd
Incr?
EBIT
EBIT/
Total
Assets
EBITDA
/
Interest
Expense
Incr?
Post
Compliance
Revenue
ACC
as
%
of
PCR
507
508
509
510
511
512
513
514
515
516
517
518
519
520
521
522
523
524
525
526
527
528
529
530
531
532
533
534
535
536
537
538
539
540
541
542
543
544
545
546
547
548
549
550
551
552
553
554
555
556
557
558
559
560
561
562
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
1
1
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
February
14,
2003
Page
144
of
165
MPCT_
Zero.
xls
­
O4
Record
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Final
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5
6
7
A
B
C
D
E
F
G
H
I
J
K
L
M
O
P
Q
R
Unweighted
Compliance
Cost
Option
4
Changes
in
Average
Costs
and
Expenses
Test
of
Net
Present
Value
(
NPV)
Pass
Tests?
Unweighted
SID
Weight
Sector
Capital
Recurring
Other
Pvt_
Cost(
AT)
Soc_
Cost(
BT)
Revenue
Change
Ann_
Cost
Interest
Taxes
Depr
After­
Tax
Cash
Flow
(
ATCF)
NPV
ATCF
NPV
563
564
565
566
567
568
569
570
571
572
573
574
575
576
577
578
579
580
581
582
583
584
585
586
587
588
589
590
591
592
593
594
595
596
597
598
599
600
601
602
603
604
605
606
607
608
609
610
611
612
613
614
615
616
617
618
727
0
1
728
0
1
729
0
1
730
0
1
732
0
0
733
0
1
734
0
1
735
0
1
737
0
1
738
0
1
740
0
1
741
0
1
745
0
0
746
0
1
747
0
0
748
0
1
749
0
0
751
0
1
752
0
1
753
0
1
755
0
1
756
0
1
757
0
1
758
0
1
759
0
0
760
0
1
762
0
1
763
0
1
764
0
1
765
0
1
766
0
1
767
0
1
768
0
0
771
0
1
772
0
0
773
0
1
774
0
1
775
0
1
777
0
1
778
0
0
779
0
1
780
0
1
781
0
1
782
0
1
784
0
1
785
0
0
786
0
1
787
0
0
788
0
1
789
0
1
790
0
1
791
0
1
792
0
1
793
0
1
795
0
0
796
0
1
February
14,
2003
Page
145
of
165
MPCT_
Zero.
xls
­
O4
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
S
T
U
V
W
X
Y
Z
AA
Pass
Tests?
Unweighted
Test
of
Moderate
Impacts
Either
Incr?
Wgtd
Incr?
EBIT
EBIT/
Total
Assets
EBITDA
/
Interest
Expense
Incr?
Post
Compliance
Revenue
ACC
as
%
of
PCR
563
564
565
566
567
568
569
570
571
572
573
574
575
576
577
578
579
580
581
582
583
584
585
586
587
588
589
590
591
592
593
594
595
596
597
598
599
600
601
602
603
604
605
606
607
608
609
610
611
612
613
614
615
616
617
618
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
0
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
1
1
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
February
14,
2003
Page
146
of
165
MPCT_
Zero.
xls
­
O4
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
A
B
C
D
E
F
G
H
I
J
K
L
M
O
P
Q
R
Unweighted
Compliance
Cost
Option
4
Changes
in
Average
Costs
and
Expenses
Test
of
Net
Present
Value
(
NPV)
Pass
Tests?
Unweighted
SID
Weight
Sector
Capital
Recurring
Other
Pvt_
Cost(
AT)
Soc_
Cost(
BT)
Revenue
Change
Ann_
Cost
Interest
Taxes
Depr
After­
Tax
Cash
Flow
(
ATCF)
NPV
ATCF
NPV
619
620
621
622
623
624
625
626
627
628
629
630
631
632
633
634
635
636
637
638
639
640
641
642
643
644
645
646
647
648
649
650
651
652
653
654
655
656
657
658
659
660
661
662
663
664
665
666
667
668
669
670
671
672
673
674
797
0
1
799
0
1
800
0
1
802
0
1
804
0
1
805
0
1
806
0
1
807
0
1
808
0
0
809
0
1
811
0
1
813
0
0
814
0
1
815
0
1
816
0
1
817
0
1
818
0
1
819
0
1
820
0
0
821
0
1
822
0
1
823
0
1
824
0
1
825
0
1
829
0
1
830
0
1
831
0
0
834
0
1
836
0
1
837
0
0
839
0
1
841
0
1
842
0
1
843
0
1
844
0
1
846
0
1
848
0
1
849
0
0
850
0
1
851
0
1
853
0
1
854
0
1
855
0
1
856
0
1
857
0
0
858
0
0
859
0
1
860
0
0
861
0
1
862
0
1
863
0
1
864
0
1
866
0
1
867
0
1
869
0
1
870
0
1
February
14,
2003
Page
147
of
165
MPCT_
Zero.
xls
­
O4
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
S
T
U
V
W
X
Y
Z
AA
Pass
Tests?
Unweighted
Test
of
Moderate
Impacts
Either
Incr?
Wgtd
Incr?
EBIT
EBIT/
Total
Assets
EBITDA
/
Interest
Expense
Incr?
Post
Compliance
Revenue
ACC
as
%
of
PCR
619
620
621
622
623
624
625
626
627
628
629
630
631
632
633
634
635
636
637
638
639
640
641
642
643
644
645
646
647
648
649
650
651
652
653
654
655
656
657
658
659
660
661
662
663
664
665
666
667
668
669
670
671
672
673
674
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
1
0
1
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
1
1
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
0
0
0
0
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
February
14,
2003
Page
148
of
165
MPCT_
Zero.
xls
­
O4
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
A
B
C
D
E
F
G
H
I
J
K
L
M
O
P
Q
R
Unweighted
Compliance
Cost
Option
4
Changes
in
Average
Costs
and
Expenses
Test
of
Net
Present
Value
(
NPV)
Pass
Tests?
Unweighted
SID
Weight
Sector
Capital
Recurring
Other
Pvt_
Cost(
AT)
Soc_
Cost(
BT)
Revenue
Change
Ann_
Cost
Interest
Taxes
Depr
After­
Tax
Cash
Flow
(
ATCF)
NPV
ATCF
NPV
675
676
677
678
679
680
681
682
683
684
685
686
687
688
689
690
691
692
693
694
871
0
1
873
0
1
874
0
1
875
0
1
879
0
1
880
0
1
884
0
1
885
0
1
886
0
1
887
0
1
888
0
1
891
0
1
894
0
1
905
0
1
921
0
1
922
0
1
926
0
1
927
0
1
930
0
1
934
0
1
February
14,
2003
Page
149
of
165
MPCT_
Zero.
xls
­
O4
Record
for
the
Final
Metal
Product
and
Machinery
Rule
5
6
7
S
T
U
V
W
X
Y
Z
AA
Pass
Tests?
Unweighted
Test
of
Moderate
Impacts
Either
Incr?
Wgtd
Incr?
EBIT
EBIT/
Total
Assets
EBITDA
/
Interest
Expense
Incr?
Post
Compliance
Revenue
ACC
as
%
of
PCR
675
676
677
678
679
680
681
682
683
684
685
686
687
688
689
690
691
692
693
694
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
1
0
0
February
14,
2003
Page
150
of
165
MPCT_
Zero.
xls
­
O4
Record
for
the
Final
Metal
Product
and
Machinery
Rule
1
234
5
6
789
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
A
B
C
D
E
F
G
H
I
J
K
L
M
N
SURVEY
DATA
Phase
2
data
imported
from
"
Final
Data"
worksheet
in
"
Import_
Final.
xls":
Copy
and
paste
special
values
into
blue
and
green
shaded
regions.
Phase
1
data
imported
from
"
Phase
1
MPCT"
worksheet
in
"
Import_
P1.
xls":
Copy
and
paste
special
values
into
orange
shaded
region.
Uses
Sector­
Specific
Producer
Price
Indices
to
Inflate
Data
to
1996
Dollars
Description
Site
ID
Average
Revenue
Total
Costs
Interest
Taxes
Net
LV
Interest
Rate,
Site
Total
Debt
Total
Assets
Depreciation
Expense
Firm
Revenue
Current
Liabilities
Non­
Current
Liabilities
Access
Variable
Name
SID
REV_
AVG
COST_
TOT
COST_
INT
COST_
TAX
LV_
NET
INT
DEBT
ASSETS
DEPR
FIRM_
REV
CURR_
LIA
NON_
LIA
2
3
5
6
7
8
9
10
12
13
14
15
16
20
21
22
24
25
26
27
28
29
31
32
33
35
36
37
38
41
42
43
44
45
46
47
48
50
51
52
53
55
57
58
59
60
61
62
64
65
67
Note:
All
data
except
site
identification
not
shown
to
protect
confidential
business
information.
Sample
page
provided
to
show
structure
of
worksheet.
February
14,
2003
Page
151
of
165
MPCT_
Zero.
xls
­
RawData
Record
for
the
Final
Metal
Product
and
Machinery
Rule
1
234
5
6
789
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
O
P
Q
R
S
T
U
V
W
X
Unit
Revenues
Unit
Costs
Unit
Employment
Site
Revenues
Site
Costs
Site
Employment
Unit
Data
Provided
Unit/
Site
Data
for
Question
6
Unit/
Site
Data
for
Question
7
Total
Labor
Cost
UNIT_
REV
UNIT_
COST
UNIT_
EMP
SITE_
REV
SITE_
COST
SITE_
EMP
UNITDATA
REVREP6
REVREP7
LABOR
Note:
All
data
except
site
identification
not
shown
to
protect
confidential
business
information.
Sample
page
provided
to
show
structure
of
worksheet.
February
14,
2003
Page
152
of
165
MPCT_
Zero.
xls
­
RawData
Record
for
the
Final
Metal
Product
and
Machinery
Rule
12345
6
789
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
A
B
C
D
E
F
G
H
I
J
Facility
Characteristics
From
FacData_
Final.
xls
6
4
3
8
5
11
7
10
SID
Weight
Small
Sector
Subcat
FlowRange
Direct?
Phase
Revenue
Source
FTE
2
I
Phase
2
M
3
I
Phase
1
M
5
I
Phase
2
U
6
I
Phase
2
M
7
I
Phase
1
M
8
D
Phase
2
M
9
I
Phase
2
M
10
I
Phase
1
R
12
I
Phase
1
M
13
I
Phase
1
M
14
I
Phase
1
M
15
I
Phase
1
M
16
I
Phase
1
M
20
I
Phase
1
M
21
I
Phase
2
M
22
I
Phase
2
M
24
I
Phase
1
U
25
I
Phase
1
B
26
I
Phase
2
M
27
I
Phase
2
M
28
I
Phase
1
M
29
I
Phase
2
M
31
I
Phase
1
U
32
I
Phase
1
M
33
I
Phase
2
M
35
I
Phase
1
M
36
I
Phase
2
M
37
I
Phase
2
M
38
I
Phase
1
M
41
I
Phase
2
M
42
I
Phase
1
M
43
I
Phase
1
M
44
I
Phase
2
M
45
I
Phase
2
M
46
I
Phase
1
M
47
I
Phase
2
M
48
I
Phase
1
M
50
I
Phase
2
M
51
I
Phase
2
M
52
I
Phase
1
M
53
I
Phase
2
M
55
I
Phase
1
B
57
I
Phase
1
M
58
I
Phase
1
M
59
I
Phase
1
R
60
I
Phase
1
U
61
I
Phase
2
B
62
I
Phase
2
M
64
I
Phase
2
M
65
I
Phase
2
U
67
I
Phase
2
B
68
I
Phase
1
M
69
I
Phase
1
M
February
14,
2003
Page
153
of
165
MPCT_
Zero.
xls
­
FacData
Record
for
the
Final
Metal
Product
and
Machinery
Rule
6
7
A
B
C
D
E
F
G
H
I
J
SID
Weight
Small
Sector
Subcat
FlowRange
Direct?
Phase
Revenue
Source
FTE
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
70
I
Phase
1
M
71
I
Phase
2
M
72
I
Phase
1
M
73
I
Phase
1
M
74
I
Phase
2
R
75
I
Phase
2
M
76
I
Phase
1
M
78
I
Phase
1
B
79
I
Phase
2
M
81
I
Phase
2
M
83
I
Phase
1
M
84
I
Phase
1
M
85
I
Phase
1
B
86
I
Phase
1
M
87
I
Phase
2
M
88
I
Phase
1
U
89
I
Phase
2
R
90
I
Phase
2
M
91
I
Phase
2
M
92
I
Phase
2
R
94
I
Phase
1
M
95
I
Phase
2
M
96
I
Phase
1
M
97
I
Phase
2
M
99
I
Phase
2
M
100
D
Phase
1
M
101
I
Phase
2
M
102
I
Phase
1
B
103
I
Phase
2
M
105
I
Phase
1
M
106
I
Phase
2
M
108
I
Phase
2
R
109
I
Phase
1
U
110
I
Phase
2
B
111
I
Phase
2
M
112
I
Phase
1
M
113
I
Phase
2
M
114
I
Phase
1
M
115
I
Phase
1
M
116
I
Phase
2
M
118
D
Phase
1
U
119
I
Phase
1
M
120
I
Phase
1
M
121
I
Phase
2
U
122
I
Phase
2
M
125
I
Phase
1
B
126
I
Phase
2
M
127
I
Phase
2
R
128
D
Phase
2
M
129
I
Phase
1
M
130
I
Phase
1
M
131
I
Phase
2
M
132
I
Phase
1
M
135
I
Phase
1
M
136
I
Phase
1
M
137
I
Phase
2
M
138
I
Phase
1
M
140
I
Phase
2
M
February
14,
2003
Page
154
of
165
MPCT_
Zero.
xls
­
FacData
Record
for
the
Final
Metal
Product
and
Machinery
Rule
6
7
A
B
C
D
E
F
G
H
I
J
SID
Weight
Small
Sector
Subcat
FlowRange
Direct?
Phase
Revenue
Source
FTE
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171
172
173
174
175
141
I
Phase
1
B
142
D
Phase
1
M
143
D
Phase
1
M
146
I
Phase
2
M
147
I
Phase
1
M
148
I
Phase
1
M
149
I
Phase
1
M
150
I
Phase
2
M
151
I
Phase
2
M
153
I
Phase
2
R
154
I
Phase
1
M
155
I
Phase
1
M
156
I
Phase
2
M
157
I
Phase
2
M
159
I
Phase
1
U
161
I
Phase
2
M
162
I
Phase
1
M
163
I
Phase
1
M
164
I
Phase
1
M
165
I
Phase
1
M
166
I
Phase
1
M
170
I
Phase
1
M
172
D
Phase
1
M
173
I
Phase
2
M
174
I
Phase
1
M
176
I
Phase
2
M
177
D
Phase
1
M
178
I
Phase
1
M
179
I
Phase
1
M
181
I
Phase
1
M
182
I
Phase
2
M
183
I
Phase
1
M
184
I
Phase
1
M
185
I
Phase
1
M
186
I
Phase
2
U
187
D
Phase
1
M
188
I
Phase
1
M
189
I
Phase
2
M
190
I
Phase
1
M
191
I
Phase
1
M
192
I
Phase
2
M
193
I
Phase
1
M
195
I
Phase
2
M
196
I
Phase
2
M
197
I
Phase
1
U
199
I
Phase
1
M
200
I
Phase
1
M
201
I
Phase
2
M
202
I
Phase
1
M
203
I
Phase
2
M
204
I
Phase
2
M
207
I
Phase
2
M
208
I
Phase
1
M
209
I
Phase
1
M
210
D
Phase
1
B
211
I
Phase
2
M
212
I
Phase
1
M
214
D
Phase
1
M
February
14,
2003
Page
155
of
165
MPCT_
Zero.
xls
­
FacData
Record
for
the
Final
Metal
Product
and
Machinery
Rule
6
7
A
B
C
D
E
F
G
H
I
J
SID
Weight
Small
Sector
Subcat
FlowRange
Direct?
Phase
Revenue
Source
FTE
176
177
178
179
180
181
182
183
184
185
186
187
188
189
190
191
192
193
194
195
196
197
198
199
200
201
202
203
204
205
206
207
208
209
210
211
212
213
214
215
216
217
218
219
220
221
222
223
224
225
226
227
228
229
230
231
232
233
215
I
Phase
2
M
216
I
Phase
1
M
219
I
Phase
1
M
221
I
Phase
1
M
222
I
Phase
2
M
223
I
Phase
1
M
224
I
Phase
2
M
225
I
Phase
2
M
226
I
Phase
1
M
227
I
Phase
1
M
228
I
Phase
2
M
229
I
Phase
1
M
230
I
Phase
1
M
231
I
Phase
2
B
232
I
Phase
1
M
233
I
Phase
1
U
235
I
Phase
1
B
237
I
Phase
2
M
239
I
Phase
1
M
240
I
Phase
2
M
241
I
Phase
2
M
242
I
Phase
2
M
243
I
Phase
2
M
245
I
Phase
1
M
246
I
Phase
2
M
247
I
Phase
1
B
248
I
Phase
1
B
249
I
Phase
1
B
250
I
Phase
2
M
252
I
Phase
1
M
253
I
Phase
2
R
254
I
Phase
1
M
255
I
Phase
2
M
257
I
Phase
2
R
259
I
Phase
2
M
261
I
Phase
1
M
262
I
Phase
1
B
263
I
Phase
2
B
264
I
Phase
1
M
265
D
Phase
1
M
266
D
Phase
1
M
267
I
Phase
1
M
268
I
Phase
1
U
269
I
Phase
2
M
270
I
Phase
2
M
271
I
Phase
2
M
273
I
Phase
1
M
274
D
Phase
1
B
276
I
Phase
1
M
279
I
Phase
1
M
280
I
Phase
1
U
281
D
Phase
1
B
282
I
Phase
1
M
283
D
Phase
1
U
284
I
Phase
1
B
285
I
Phase
1
M
286
I
Phase
2
M
288
I
Phase
1
M
February
14,
2003
Page
156
of
165
MPCT_
Zero.
xls
­
FacData
Record
for
the
Final
Metal
Product
and
Machinery
Rule
6
7
A
B
C
D
E
F
G
H
I
J
SID
Weight
Small
Sector
Subcat
FlowRange
Direct?
Phase
Revenue
Source
FTE
234
235
236
237
238
239
240
241
242
243
244
245
246
247
248
249
250
251
252
253
254
255
256
257
258
259
260
261
262
263
264
265
266
267
268
269
270
271
272
273
274
275
276
277
278
279
280
281
282
283
284
285
286
287
288
289
290
291
289
I
Phase
1
M
290
I
Phase
2
M
291
I
Phase
2
R
293
I
Phase
1
M
295
I
Phase
2
M
296
I
Phase
1
M
298
I
Phase
2
R
299
I
Phase
2
M
300
I
Phase
2
M
301
I
Phase
1
M
302
I
Phase
1
M
303
I
Phase
1
M
304
D
Phase
1
U
305
I
Phase
1
M
306
I
Phase
1
U
307
I
Phase
2
M
308
I
Phase
2
M
309
I
Phase
1
M
310
I
Phase
2
M
312
I
Phase
2
M
313
I
Phase
1
M
314
I
Phase
1
B
315
I
Phase
1
M
316
I
Phase
2
M
319
I
Phase
1
M
322
I
Phase
1
M
323
I
Phase
1
M
324
I
Phase
2
B
325
I
Phase
1
M
326
I
Phase
1
M
327
I
Phase
2
M
328
I
Phase
2
M
329
I
Phase
2
B
330
I
Phase
2
M
331
I
Phase
1
M
332
I
Phase
2
U
333
I
Phase
1
B
334
D
Phase
2
M
335
I
Phase
1
M
336
I
Phase
1
M
337
I
Phase
2
U
338
I
Phase
1
M
339
D
Phase
2
M
340
I
Phase
1
M
342
I
Phase
2
M
345
I
Phase
1
M
349
I
Phase
2
M
350
I
Phase
2
M
351
I
Phase
1
M
355
I
Phase
2
M
357
I
Phase
2
M
358
I
Phase
1
M
359
I
Phase
1
U
361
I
Phase
1
M
363
I
Phase
1
B
364
I
Phase
1
M
365
I
Phase
1
M
369
I
Phase
1
U
February
14,
2003
Page
157
of
165
MPCT_
Zero.
xls
­
FacData
Record
for
the
Final
Metal
Product
and
Machinery
Rule
6
7
A
B
C
D
E
F
G
H
I
J
SID
Weight
Small
Sector
Subcat
FlowRange
Direct?
Phase
Revenue
Source
FTE
292
293
294
295
296
297
298
299
300
301
302
303
304
305
306
307
308
309
310
311
312
313
314
315
316
317
318
319
320
321
322
323
324
325
326
327
328
329
330
331
332
333
334
335
336
337
338
339
340
341
342
343
344
345
346
347
348
349
370
I
Phase
1
M
372
I
Phase
2
M
374
I
Phase
2
M
376
I
Phase
1
M
377
I
Phase
1
M
378
I
Phase
1
M
380
I
Phase
1
M
381
I
Phase
1
M
383
I
Phase
2
M
384
I
Phase
1
M
386
I
Phase
1
M
387
I
Phase
1
B
388
I
Phase
1
M
390
I
Phase
1
M
392
I
Phase
2
M
393
I
Phase
2
M
395
I
Phase
1
M
396
I
Phase
1
M
398
I
Phase
1
B
399
I
Phase
1
M
400
I
Phase
2
M
401
I
Phase
2
M
402
I
Phase
2
M
403
D
Phase
1
M
404
I
Phase
1
U
406
I
Phase
2
M
407
I
Phase
2
M
408
I
Phase
1
M
409
I
Phase
1
M
410
I
Phase
1
M
411
I
Phase
2
M
412
D
Phase
2
M
413
I
Phase
1
U
414
I
Phase
1
M
416
I
Phase
1
M
417
I
Phase
2
R
418
I
Phase
1
M
419
I
Phase
2
M
420
I
Phase
2
M
421
I
Phase
2
M
422
I
Phase
1
M
423
I
Phase
2
M
424
I
Phase
1
M
425
I
Phase
2
M
428
I
Phase
1
M
429
I
Phase
1
M
430
I
Phase
2
M
433
I
Phase
2
M
434
I
Phase
2
U
435
I
Phase
2
M
439
I
Phase
2
M
440
I
Phase
1
M
441
I
Phase
1
B
442
I
Phase
1
M
443
I
Phase
2
M
445
I
Phase
2
B
446
I
Phase
1
M
447
I
Phase
1
M
February
14,
2003
Page
158
of
165
MPCT_
Zero.
xls
­
FacData
Record
for
the
Final
Metal
Product
and
Machinery
Rule
6
7
A
B
C
D
E
F
G
H
I
J
SID
Weight
Small
Sector
Subcat
FlowRange
Direct?
Phase
Revenue
Source
FTE
350
351
352
353
354
355
356
357
358
359
360
361
362
363
364
365
366
367
368
369
370
371
372
373
374
375
376
377
378
379
380
381
382
383
384
385
386
387
388
389
390
391
392
393
394
395
396
397
398
399
400
401
402
403
404
405
406
407
448
I
Phase
2
M
449
I
Phase
2
M
450
I
Phase
2
M
451
I
Phase
1
B
452
I
Phase
1
M
453
I
Phase
2
M
455
I
Phase
2
M
456
I
Phase
1
M
457
I
Phase
1
B
458
I
Phase
1
M
459
I
Phase
1
M
460
I
Phase
2
R
461
I
Phase
1
M
462
I
Phase
1
M
463
I
Phase
2
M
464
I
Phase
1
M
466
I
Phase
1
M
468
D
Phase
1
B
470
I
Phase
1
M
471
I
Phase
2
M
472
I
Phase
1
U
473
D
Phase
1
M
475
I
Phase
1
M
476
I
Phase
2
M
477
I
Phase
2
M
479
I
Phase
1
R
480
I
Phase
1
M
481
I
Phase
1
M
482
I
Phase
2
M
484
I
Phase
1
M
486
I
Phase
1
M
487
I
Phase
2
M
488
I
Phase
1
M
489
I
Phase
1
M
490
I
Phase
1
M
492
I
Phase
1
B
493
I
Phase
1
M
494
I
Phase
2
M
495
I
Phase
2
M
496
I
Phase
1
M
497
I
Phase
2
M
498
I
Phase
2
M
501
I
Phase
2
R
502
I
Phase
1
M
503
I
Phase
2
M
504
I
Phase
1
M
505
I
Phase
2
R
506
I
Phase
2
M
507
I
Phase
2
M
509
I
Phase
1
M
510
I
Phase
1
M
511
I
Phase
1
M
513
I
Phase
2
M
514
I
Phase
1
M
515
I
Phase
1
M
516
I
Phase
2
M
517
I
Phase
2
M
518
I
Phase
1
M
February
14,
2003
Page
159
of
165
MPCT_
Zero.
xls
­
FacData
Record
for
the
Final
Metal
Product
and
Machinery
Rule
6
7
A
B
C
D
E
F
G
H
I
J
SID
Weight
Small
Sector
Subcat
FlowRange
Direct?
Phase
Revenue
Source
FTE
408
409
410
411
412
413
414
415
416
417
418
419
420
421
422
423
424
425
426
427
428
429
430
431
432
433
434
435
436
437
438
439
440
441
442
443
444
445
446
447
448
449
450
451
452
453
454
455
456
457
458
459
460
461
462
463
464
465
519
I
Phase
2
M
520
I
Phase
1
M
522
I
Phase
1
B
523
I
Phase
1
M
524
I
Phase
1
M
525
I
Phase
2
M
526
I
Phase
1
M
527
I
Phase
2
M
528
I
Phase
2
M
530
I
Phase
1
M
531
I
Phase
1
M
532
I
Phase
1
B
533
I
Phase
2
M
534
I
Phase
1
M
536
I
Phase
1
U
537
I
Phase
1
M
538
I
Phase
1
B
539
I
Phase
1
B
540
I
Phase
1
U
542
I
Phase
1
M
543
I
Phase
2
M
545
I
Phase
1
M
547
I
Phase
2
M
548
I
Phase
1
M
549
I
Phase
2
M
550
I
Phase
2
M
552
I
Phase
2
M
555
I
Phase
1
M
556
I
Phase
2
R
560
I
Phase
2
U
561
I
Phase
1
M
563
I
Phase
2
M
564
I
Phase
2
M
566
I
Phase
1
M
567
I
Phase
1
M
570
D
Phase
1
M
574
D
Phase
1
M
575
I
Phase
2
M
577
I
Phase
2
M
578
I
Phase
1
M
579
I
Phase
1
M
580
I
Phase
2
M
583
D
Phase
1
M
584
I
Phase
2
M
586
I
Phase
1
M
587
I
Phase
2
M
590
I
Phase
1
M
591
I
Phase
2
M
594
I
Phase
2
M
595
I
Phase
1
B
598
I
Phase
2
M
599
D
Phase
2
M
600
I
Phase
2
M
603
I
Phase
1
M
605
I
Phase
1
M
606
I
Phase
2
M
607
I
Phase
2
M
608
I
Phase
1
M
February
14,
2003
Page
160
of
165
MPCT_
Zero.
xls
­
FacData
Record
for
the
Final
Metal
Product
and
Machinery
Rule
6
7
A
B
C
D
E
F
G
H
I
J
SID
Weight
Small
Sector
Subcat
FlowRange
Direct?
Phase
Revenue
Source
FTE
466
467
468
469
470
471
472
473
474
475
476
477
478
479
480
481
482
483
484
485
486
487
488
489
490
491
492
493
494
495
496
497
498
499
500
501
502
503
504
505
506
507
508
509
510
511
512
513
514
515
516
517
518
519
520
521
522
523
609
I
Phase
1
M
610
I
Phase
2
M
611
I
Phase
1
M
612
I
Phase
1
M
613
I
Phase
1
M
614
I
Phase
1
M
615
I
Phase
1
M
616
D
Phase
1
B
617
I
Phase
1
M
619
I
Phase
2
M
621
I
Phase
1
M
622
D
Phase
1
M
623
I
Phase
1
M
624
I
Phase
1
M
625
I
Phase
2
M
626
I
Phase
2
M
627
I
Phase
1
M
628
I
Phase
2
M
629
D
Phase
1
M
630
I
Phase
1
B
631
I
Phase
1
M
632
I
Phase
1
M
633
I
Phase
1
M
634
D
Phase
1
M
635
I
Phase
1
M
636
I
Phase
2
M
637
I
Phase
2
U
639
I
Phase
2
M
640
I
Phase
2
U
641
I
Phase
2
M
643
I
Phase
2
M
645
I
Phase
2
M
648
I
Phase
1
M
649
I
Phase
2
M
650
D
Phase
2
M
651
I
Phase
2
M
653
I
Phase
1
M
655
I
Phase
1
M
656
I
Phase
1
B
658
I
Phase
2
B
660
I
Phase
2
U
661
I
Phase
1
M
662
I
Phase
1
U
663
I
Phase
1
M
664
I
Phase
1
B
665
I
Phase
1
M
666
I
Phase
2
M
667
I
Phase
2
M
668
D
Phase
2
M
669
I
Phase
1
M
670
I
Phase
2
M
671
I
Phase
2
M
673
I
Phase
1
M
674
I
Phase
2
M
675
I
Phase
1
U
679
I
Phase
1
U
680
I
Phase
2
M
681
I
Phase
1
M
February
14,
2003
Page
161
of
165
MPCT_
Zero.
xls
­
FacData
Record
for
the
Final
Metal
Product
and
Machinery
Rule
6
7
A
B
C
D
E
F
G
H
I
J
SID
Weight
Small
Sector
Subcat
FlowRange
Direct?
Phase
Revenue
Source
FTE
524
525
526
527
528
529
530
531
532
533
534
535
536
537
538
539
540
541
542
543
544
545
546
547
548
549
550
551
552
553
554
555
556
557
558
559
560
561
562
563
564
565
566
567
568
569
570
571
572
573
574
575
576
577
578
579
580
581
682
I
Phase
2
M
683
I
Phase
1
M
684
I
Phase
1
M
685
I
Phase
2
M
687
I
Phase
1
M
688
I
Phase
1
M
690
I
Phase
1
M
693
I
Phase
1
M
694
I
Phase
2
M
695
I
Phase
1
B
696
I
Phase
1
M
699
I
Phase
2
M
700
I
Phase
1
M
701
D
Phase
2
M
702
I
Phase
2
M
703
I
Phase
2
B
704
I
Phase
1
B
705
I
Phase
1
M
706
I
Phase
1
U
707
I
Phase
1
M
708
I
Phase
1
M
709
I
Phase
2
B
710
I
Phase
1
M
711
I
Phase
1
M
712
I
Phase
2
M
713
I
Phase
2
M
714
I
Phase
1
M
715
I
Phase
2
M
716
I
Phase
2
M
717
I
Phase
1
M
718
I
Phase
1
M
719
I
Phase
2
M
720
I
Phase
1
M
721
I
Phase
2
M
722
I
Phase
2
M
723
I
Phase
2
M
724
I
Phase
2
M
725
I
Phase
2
M
726
D
Phase
1
M
727
I
Phase
2
R
728
I
Phase
2
M
729
I
Phase
2
M
730
I
Phase
1
M
732
I
Phase
1
M
733
I
Phase
2
B
734
I
Phase
2
M
735
I
Phase
2
M
737
I
Phase
2
M
738
I
Phase
2
M
740
I
Phase
1
M
741
I
Phase
1
M
745
I
Phase
2
M
746
I
Phase
1
M
747
I
Phase
1
M
748
I
Phase
2
M
749
I
Phase
1
M
751
I
Phase
1
B
752
I
Phase
1
U
February
14,
2003
Page
162
of
165
MPCT_
Zero.
xls
­
FacData
Record
for
the
Final
Metal
Product
and
Machinery
Rule
6
7
A
B
C
D
E
F
G
H
I
J
SID
Weight
Small
Sector
Subcat
FlowRange
Direct?
Phase
Revenue
Source
FTE
582
583
584
585
586
587
588
589
590
591
592
593
594
595
596
597
598
599
600
601
602
603
604
605
606
607
608
609
610
611
612
613
614
615
616
617
618
619
620
621
622
623
624
625
626
627
628
629
630
631
632
633
634
635
636
637
638
639
753
I
Phase
1
U
755
I
Phase
2
R
756
I
Phase
1
M
757
I
Phase
2
M
758
I
Phase
1
M
759
I
Phase
2
M
760
I
Phase
1
M
762
I
Phase
2
R
763
D
Phase
1
U
764
I
Phase
1
M
765
I
Phase
2
M
766
I
Phase
2
M
767
I
Phase
1
M
768
I
Phase
2
M
771
I
Phase
1
M
772
I
Phase
2
M
773
I
Phase
2
R
774
I
Phase
1
M
775
I
Phase
1
M
777
I
Phase
1
M
778
I
Phase
2
M
779
I
Phase
2
M
780
I
Phase
1
U
781
I
Phase
2
M
782
I
Phase
2
M
784
I
Phase
2
M
785
I
Phase
1
M
786
I
Phase
2
M
787
I
Phase
1
M
788
I
Phase
2
M
789
I
Phase
1
M
790
I
Phase
1
M
791
I
Phase
2
U
792
I
Phase
2
M
793
I
Phase
2
M
795
I
Phase
2
M
796
D
Phase
1
U
797
I
Phase
1
M
799
I
Phase
1
M
800
I
Phase
1
M
802
I
Phase
2
M
804
I
Phase
2
R
805
I
Phase
2
M
806
I
Phase
2
M
807
I
Phase
1
M
808
I
Phase
1
M
809
I
Phase
1
M
811
I
Phase
2
M
813
I
Phase
1
M
814
I
Phase
1
M
815
I
Phase
1
M
816
I
Phase
1
M
817
I
Phase
2
B
818
I
Phase
2
M
819
I
Phase
2
M
820
I
Phase
2
M
821
I
Phase
1
M
822
I
Phase
2
M
February
14,
2003
Page
163
of
165
MPCT_
Zero.
xls
­
FacData
Record
for
the
Final
Metal
Product
and
Machinery
Rule
6
7
A
B
C
D
E
F
G
H
I
J
SID
Weight
Small
Sector
Subcat
FlowRange
Direct?
Phase
Revenue
Source
FTE
640
641
642
643
644
645
646
647
648
649
650
651
652
653
654
655
656
657
658
659
660
661
662
663
664
665
666
667
668
669
670
671
672
673
674
675
676
677
678
679
680
681
682
683
684
685
686
687
688
689
690
691
692
693
694
823
I
Phase
1
M
824
I
Phase
1
M
825
I
Phase
2
M
829
I
Phase
1
M
830
I
Phase
2
M
831
I
Phase
1
M
834
I
Phase
2
M
836
I
Phase
1
M
837
I
Phase
1
M
839
I
Phase
2
M
841
I
Phase
2
B
842
I
Phase
2
M
843
I
Phase
2
R
844
D
Phase
2
R
846
I
Phase
2
M
848
I
Phase
2
M
849
I
Phase
2
M
850
I
Phase
1
M
851
I
Phase
1
M
853
I
Phase
1
B
854
I
Phase
1
M
855
I
Phase
1
M
856
I
Phase
1
M
857
I
Phase
1
M
858
I
Phase
1
B
859
I
Phase
1
M
860
I
Phase
1
B
861
I
Phase
1
U
862
I
Phase
2
M
863
I
Phase
2
B
864
I
Phase
1
M
866
I
Phase
2
M
867
I
Phase
1
B
869
I
Phase
2
U
870
I
Phase
1
M
871
I
Phase
1
M
873
I
Phase
1
M
874
I
Phase
1
B
875
I
Phase
1
B
879
I
Phase
2
B
880
I
Phase
1
U
884
I
Phase
2
M
885
I
Phase
1
M
886
I
Phase
1
M
887
I
Phase
2
B
888
I
Phase
2
R
891
I
Phase
2
B
894
I
Phase
2
M
905
I
Phase
2
R
921
I
Phase
2
R
922
I
Phase
2
M
926
I
Phase
2
R
927
I
Phase
2
M
930
I
Phase
2
M
934
I
Phase
2
M
February
14,
2003
Page
164
of
165
MPCT_
Zero.
xls
­
FacData
Record
for
the
Final
Metal
Product
and
Machinery
Rule
12345
6789
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
A
B
C
D
E
F
G
H
I
J
K
L
M
N
1
2
3
4
2
3
4
2
3
4
5
6
7
Compliance
Costs
in
1996
Dollars
Final
MP&
M
Rule
SID$
CapCst1
AnnCst1
CC1_
96
CapCst2
AnnCst2
CC2_
96
CapCst3
AnnCst3
CC3_
96
CapCst4
AnnCst4
CC4_
96
Split
2
3
4
5
6
7
8
9
10
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
35
36
37
38
39
40
41
42
43
44
45
46
47
48
50
51
52
53
55
57
58
59
Note:
All
data
except
site
identification
not
shown
to
protect
confidential
business
information.
Sample
page
provided
to
show
structure
of
worksheet.
February
14,
2003
Page
165
of
165
MPCT_
Zero.
xls
­
Costs