IF ∑ ( AQART + AQDT ) < = 0 , then OFFARD = 0 ; else IF ( AQART + AQDT ) < 165,000 , then OFFARD = ( AQART + AQDT ) ; else OFFARD = 165,000 FMT = ( FMt ) , where N is the most recently reported year of the commitment period AQCAP :