Table 10: Calculation of adjustment amount for Y-1 (AA-1)

R&D spend Y-3 (from C in table 8.3)

A

$

A   0.8

B

$

R&D spend Y-2

(from C in table 8.2)

C

$

AA-1 (B - C) (Write 0 if negative.)

D

$

Transfer the amount at D to:

• column E in table 7
• B in table 12
• C in table 13.