RA-1

(from column F in table 7)

A

$

Write AA0

(from column D in table 7)

B

$

Write AA-1

(from column E in table 7)

C

$

Subtotal (A + B + C)

D

$

R&D spend Y-1
(from Cin table 8.1)

E

$

Adjustment balance

(D - E) (Write 0 if negative.)

F

$

Transfer the amount at F to:

• column G in table 7, and
• D in table 14.