Table 9: Calculation of adjustment amount for Y0 (AA0)

R&D spend Y-2

(from C in table 8.2)

A

$

A   0.8

B

$

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

C

$

AA0 (B - C) (Write 0 if negative.)

D

$

Transfer the amount at D to:

• column D, AA0, in table 7
• A in table 12
• B in table 13.