ࡱ>  g2ɀ\pLyndonBetz, MSU Extension Ba= ThisWorkbook=PV8X@"1Arial1Calibri1Calibri1Calibri1hArial1Arial1Arial1Arial1Arial1Arial1Arial1Arial1Arial1Arial1 Arial1 Arial1 Arial1Arial1Arial1Arial1 Arial1Arial1 Arial1Arial1hArial1hArial1Arial1Calibri1 Calibri1Calibri14Calibri1 Calibri1Calibri1Calibri18Calibri1>Calibri14Calibri1<Calibri1?Calibri1h8Cambria1 Calibri"$"#,##0_);\("$"#,##0\)!"$"#,##0_);[Red]\("$"#,##0\)""$"#,##0.00_);\("$"#,##0.00\)'""$"#,##0.00_);[Red]\("$"#,##0.00\)7*2_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_).))_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)?,:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)6+1_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_) 0.0% "$"#,##0.00 0.00_) 0_);\(0\) 0.0_);\(0.0\)0.00_);\(0.00\) "$"#,##0.0_);\("$"#,##0.0\) 0.000% 0.0000% 0.00000% 0.000000% 0.0000000%                                                                      ff + )   *   !  "    #  #  $   % ` &      '   (  @ @  )          #         !   !  ! " !  # "  "  !  #   #   " #0 "0  " "4    h    !  "  !   !  !   "  @ @  "   ,""@ @  ! !         "  "  x  "4     !  #  (  @ @  "0@ @  "0 @ @  #0 @ @  "4 @ @  "4@ @  "*"*"*"*"* "  "  "< " " ! "*" @ @ *" @ @ *" @ @ *"8 @ @  "@ @ * "@ @ *"8@ @   "8        "<@ @  "* "* !8@ @   "8@ @  "8@ @   "*  ,""@ @   "* "         !      " " " "      "  "  "*"         !*  8 ||I)t}A} 00\);_(*ef;_(@_) }A} 00\);_(*ef;_(@_) }A} 00\);_(*ef;_(@_) }A} 00\);_(*ef;_(@_) }A} 00\);_(*ef;_(@_) }A} 00\);_(*ef ;_(@_) }A} 00\);_(*L;_(@_) }A} 00\);_(*L;_(@_) }A} 00\);_(*L;_(@_) }A} 00\);_(*L;_(@_) }A} 00\);_(*L;_(@_) }A} 00\);_(*L ;_(@_) }A} 00\);_(*23;_(@_) }A} 00\);_(*23;_(@_) }A} 00\);_(*23;_(@_) }A} 00\);_(*23;_(@_) }A}  00\);_(*23;_(@_) }A}! 00\);_(*23 ;_(@_) }A}" 00\);_(*;_(@_) }A}# 00\);_(*;_(@_) }A}$ 00\);_(*;_(@_) }A}% 00\);_(*;_(@_) }A}& 00\);_(*;_(@_) }A}' 00\);_(* ;_(@_) }A}( 00\);_(*;_(@_) }}) }00\);_(*;_(@_)    }}* 00\);_(*;_(@_) ??? ??? ??? ???}-}2 00\);_(*}A}4 a00\);_(*;_(@_) }A}7 00\);_(*23;_(@_) }-}8 00\);_(*}}: ??v00\);_(*̙;_(@_)    }A}; }00\);_(*;_(@_) }A}< e00\);_(*;_(@_) }x}=00\);_(*;_(  }}> ???00\);_(*;_(??? ???  ??? ???}-}@ 00\);_(*}-}B 00\);_(*-  !%-  !%-  !%-  !% 20% - Accent1M 20% - Accent1 ef % 20% - Accent2M" 20% - Accent2 ef % 20% - Accent3M& 20% - Accent3 ef % 20% - Accent4M* 20% - Accent4 ef % 20% - Accent5M. 20% - Accent5 ef % 20% - Accent6M2 20% - Accent6  ef % 40% - Accent1M 40% - Accent1 L % 40% - Accent2M# 40% - Accent2 L渷 % 40% - Accent3M' 40% - Accent3 L % 40% - Accent4M+ 40% - Accent4 L % 40% - Accent5M/ 40% - Accent5 L % 40% - Accent6M3 40% - Accent6  Lմ % 60% - Accent1M 60% - Accent1 23 % 60% - Accent2M$ 60% - Accent2 23ږ % 60% - Accent3M( 60% - Accent3 23כ % 60% - Accent4M, 60% - Accent4 23 % 60% - Accent5M0 60% - Accent5 23 %! 60% - Accent6M4 60% - Accent6  23 % "Accent1AAccent1 O % #Accent2A!Accent2 PM % $Accent3A%Accent3 Y % %Accent4A)Accent4 d % &Accent5A-Accent5 K % 'Accent6A1Accent6  F %(Bad9Bad  %) Calculation Calculation  }% * Check Cell Check Cell  %????????? ???+ Comma,( Comma [0] -Comma0.&Currency/. Currency [0]0 Currency0 1Date2Explanatory TextG5Explanatory Text % 3Fixed 4Good;Good  a%5 Heading 1( Heading 16 Heading 2( Heading 27 Heading 3G Heading 3 I}%238 Heading 49 Heading 4 I}%9( Hyperlink :InputuInput ̙ ??v% ; Linked CellK Linked Cell }% <NeutralANeutral  e%"Normal =Noteb Note   >OutputwOutput  ???%????????? ????$Percent @Title1Title I}% ATotal TotalB Warning Text? Warning Text %XTableStyleMedium2PivotStyleLight16`JIrrigation CalculatorܰTables  ;z   ;> 8(Value of family and regular labor ($/hr) Irrigated Irrigated Seed ChemicalsRepairs Utilitiesper Unit Labor HoursTotal VariableDry YearWet Year Average YearNA Gross IncomeDry Land Crop RotationPercentage of Rotation Trucking Marketing Gross Margin Per Crop FertilizerLaborG. Margin Per Rotation*Gross Margin With Rotation and Probability$Gross Margin Benefit with Irrigation>==============================================================VALUE)*** CAPITAL COST AND LOAN INFORMATION *** ____________150% DEPRECIATION RATE81.YEAR PURCHASED ?______________________________________PAYMENT,--------------------------------------------5-----------------------------------------------------72.CASH PURCHASE PRICE ? _______________________________ YEARPRINC.INT3-YR5-YR7-YR10-yr 20-yr 3-YR 5-YR ADS-SL83.ORIGINAL COST BASIS OF ITEM PURCHASED ? ______________*** INCOME TAX INFORMATION ***=11.MARGINAL INCOME TAX RATE? (Fed,State, & Soc Sec)__________:12."MACRS" PROPERTY CLASS ? (3,5,7,10,or 20yrs) __________813."ADS-SL" YEARS ? (3,5,7,10,15,20,or 25yrs)___________>14.DEPRECIATION METHOD ? (1=MACRS or 2=ADS-SL) _______________916.OPPORTUNITY COST OF CAPITAL ? ________________________H======================================================================== CASH OUTFLOWNPV PRINCI-INCOME  ------------ AFTER-TAXPALINTERESTDEPRECI-TAXBEFOREAFTERCASHYEARATIONSAVINGS ------------TOTALJ==========================================================================Yields Acre Inches Price per Bu Must = 100%H15. Additional First Year Depreciation (179,30%,50%) for Purchase Option+Labor Hours(not including Irrigation hours)Variable ExpensesCrops to be grownWith Irrigation Crop RotationIncludes Energy and Labor Cost Sub TotalsTotals+"MACRS" Property Class? (3,5,7,10,or 20yrs)+Depreciation Method ? (1=MACRS or 2=ADS-SL)Opportunity Cost of Capital?)"ADS-SL" Years? (3,5,7,10,15,20,or 25yrs)#*** CROP PRODUCTION INFORMATION ***Year Purchased?'Loan Terms in Years? (20 years or less)OUTFLOW/NET PRESENT VALUE AFTER TAX NET CASH FLOW >>>>>;Life of System in Years and Assumptions? (25 years or less)3TABLE 1. PURCHASE AND INCOME TAX INPUT INFORMATION-CAPITAL PURCHASE ANALYSIS - 25 YEARS OR LESS CAPITAL ITEM:$Variable Cost per Acre Inch of Water All AcresLAST YEAR OF INVESTMENT IRRIGATION-TABLE 2. CASH FLOW FOR THE PURCHASE OF THE : G. MARGINWEIGHTED$DEPRECIATION AMOUNT FOR THE PURCHASE+Purchase Price for Entire System Installed?(Annual Interest Rate for Borrowed money?<Salvage Value of Investment at End of Evaluated Time Period?SALVAGE(1-margin tax braket x 8 opportunity costIrrigated Acres System Covers?PThis value should include 1. the desired Return on Assets, and 2. a Risk PremiumSA negative NPV indicates a return less than the desired opportunity cost of capitalper irrigated Acre4. SIZE OF LOANB5.ANNUAL INTEREST RATE ON LOAN ? (.102 = 10.2%)___________________86.LOAN TERM IN YEARS ? (20 years or less) ______________&7.LIFE OF INVESTMENT? 25 years or less Beg Value(17 After Tax Opportunity Cost of Capital Beginning"Amount of Purchase Price Borrowed?Rotation ProbabilityDrying cost per Bu2Net Present Value Discounted After Tax Cash Flow = Before Tax After TaxIrrigation Energy & Labor Fuel & Oil"Internal Rate of Return Before Tax!Internal Rate of Return After TaxIRRPer Irr. Acre Investment#Tillable Acres with out Irrigation?Irrigated Crop RotationCornersCom CornSoysIrr CornWheatCrop Insurance Irrigation Investment Calculator+Roger Betz, Senior Farm Management Educator#Michigan State University Extension1Marginal Income Tax Rate? (Fed, State, & Soc Sec)A Positive NPV indicates that the investment (over the life of the investment) returned higher than the desired opportunity cost of capital Dry landSoybean'2012 Example 187 Acre Irrigation System5Additional First Year Depreciation? (Sec179 or Bonus)Version 1-20-139 9::;x<k=>>8?+:@-A    j i k k m m "\XX??&U} } }  }  C} $}  }  }  } m} } ~     ;            J  J J ` bJJJJ  JJJ FJJbJJJJ FJJbJJJJ JJJ JJ c````d~ J? e[hhhhh~ p@~ J@ ekhhhhh~ @w A~ J@ ehhhhh~ R@ ~ J@ ep hhhhh~ @! k-[@0 DD ~ J@ g_ fffff~ 4@~ J@ gm fffff% z@i333333?D~ J@ e{ JJJJJ~ jA~ J @ gl fffff~ @~ J"@ g\fffff~ @ffc`JJJ ff c/```J~ f$@ eJJJJJ3,? 7?/$? rh?~ f&@ gVfffff~ @~ f(@ gYfffff~ $@~ f*@ gWfffff~ ?~ f,@ efffff~ j@~ f.@ gXfffff~  @f mqfffffHfffff zlQW\Q@ Z nH nrnt z? ZB n>&|W?  ZB  cZ~ 0@ G~ 0@~ 1@ Gc~ @ SDn l.&...0>>Lc>Y>>>.g>>>>>.K99* !"#$%& '@(@)@ *@+@,@ -./ 0 1 2 3 4 5 6 7 8 9 : ; < = > ?  `  !E! !ER "d "d "[ "[ "[ #GQ # ##I # # #~ $2@$H $G|$??$[$?@ %HH %\(%^?ID$D$D$(%^?LD$D$D$%[.%^?JD$D$D$D$.%^?ID$D$D$D$.%^ID$D$D$D$~ &3@ &} &\L&'@@&&'@4D&&333333@4D&~ &`@'H ' '||}}}~H 'H({4@? (\J(I@d@(_(N@j@N@( H(H~ )a5@) )K ) ) ))@@ @) H)H*v * *||}}}~H *H+v6@>@ +\J+@E@a@+_+N@j@N@+ H+H~ ,v7@, ,K , , ,,@ @@, H,H-v - -||}}}}~H -H.v8@4@ .\J.L@g@._.M@j@N@. H.H~ /v9@/ /K / / //?@@/ H/H'0w?MD(D+D. 0HM90HH@@#D(D(D+D+D.D.90H33333c@I#D(D(D+D+D.D.0H90HM@0#D(D(D+D+D.D.90Hj@0#D(D(D+D+D.D.90HN@0#D.D.D+D+D(D(1 1Gy 2I 2d 2d2[ 2[ 2[ 2[3HD# Soybean3eHD# Com Corn33HD#Soys3HD# Irr Corn3CHD#Wheat 4!4k\@@ D(D&@!4k@& D(D&@4k!4k@8 D(D&@!4kΑ@& D(D&@!4k@w@; D(D&@~ 5:@ 5O5D5@@55 @@ @ 6P 66[[[[[[~ 7;@ 77D)7(\G@7ffffffJ@?"7pW@9 P7k7(\G@LD7%7Z@ D7ffffff?7(\G@LD7~ 8<@ 88@M@pe@8k8@M@MD88pj@0 D8(8@M@3D8~ 9=@ 99(@6@9k9(@4D99B@e D99(@8D9~ :>@ :~:>@!:_H@^ D(D::k~ :_!:_ P@: D(D:~ : ;;;k!;_5@9 DD)!;_A@B DD)!;_8@C DD)~ <?@ <<D<@H@<k<Gz7@9D<<Gz.@@<D<<Gz7@>D<~ =@@ ==D=2@6@=k=2@<D==;@= D==2@=D=~ >@@ >>D>?@>k>?SD>>@QD>>?=D>~ ?A@ ?J?D?2@7@?k?@@@Dl&F^b<t|<t|<t|t^b2@ABCDEFGHIJKLMNOP Q R S T U V W X Y Z [ \ ] ^ _ ~ @A@ @~ @1@!@k!@A D(D@!@k433333;@A D(D@@k!@kgfffff$@7 D@D(!@kgffffFB@> D@D(!@kgfffff$@A D(D@~ AB@ A~ A@!Ak@B D(DA!Ak @B D(DAAk!Ak@@ DAD(!Ak%@; DAD(!Ak@B D(DA BE!BH@% D5D!BP@% D5DB!BJ@A D5D!BR@% D5D!BJ@% D5DBH C )Cfffffm@D%7A?DB)CGz*@D%7A?DDBC)C̔o@D%7ADDDB)Cz'@D%7ADDDB)Cfffffp@D%7ADDDB DDH!Du@E D4DC!Dأp= t@E D4DCD!DE|@E D4DC!D> ףp~@E D4DC!Dhffff\@E D4DC E!E_e@s DDD%@!E_أp= d@s DDD%@E]!E_E\@s DDD%@!E_GzT.w@s DDD%@!E_s DDD%@FFF[[[[[[ GI Gd GdG[ G[ G[ G[H]D3 SoybeanHe]D3 Com CornHH]D3SoysH]D3 Irr CornHC]D3Wheat I!Ik6@L D+D&!Ikfffff@< D+D&Ik!Ik@^ D+D&!IkΑ@V D+D&!Ik@w@M D+D& JJDJ@WD5J@_D5JJ @WD5J@3D5J @WD5 KP KK[[[[[[ LLDL(\G@aLLNLLpW@aLLkL(\G@aLLN LLZ@aLL(\G@aL MM@M@bLMpe@bLMkM@M@bLMpj@bLM@M@bL NN(@cLN6@cLNkN(@cLNB@cLN(@PL O~O333333?PD:~ O!OffffffD@O DOD+Ok~ O!O P@d DOD+~ O PPQPPSLPePPk!P_A@; DD,!P_L@R DD,!P_@C@X DD, QQDQGz7@fPQGz.@@fPQkQGz7@fQQRLQGz.@@fQQGz7@fQ RRDR2@gPR6@gPRkR2@gQR;@gQR2@gQ SSDS?hPS@hPSkS?hD>S@hD>S?hD> TJTDT2@7@TkT@@@ UU(\?UD@!Ukgffff@U D+DU!UkQ7@j D+DUUk!Ukgfffff$@J D+DU!UkgffffFB@j D+DU!Ukgfffff$@X D+DU VV?VDA!Vk@V D+DV!Vk433333@V D+DVVk!Vk@N D+DV!Vk%@O D+DV!Vk@k D+DV WE!WH@X DJD!WP@V DJDW!WJ@N DJD!WR@X DJD!WJ@c DJD X )Xm@Y%LVDDDW)XzG@Y%LVDDDWX)Xfffffp@Y%LVDDDW)Xzτ@Y%LVDDDW)Xfffffp@Y%LVDDDW YYH!Y43333ip@Z DIDX!Yԣp= j@Z DIDXY!Ye{@Z DIDX!Y> ףp}@Z DIDX!YhffffvY@Z DIDX Z!Z_43333i`@t DYD%@!Z_ԣp= Z@t DYD%@Z]!Z_e[@t DYD%@!Z_GzT2v@t DYD%@!Z_t DYD%@[[[[[[[ \I \d \d\[ \[ \[ \[]7DH Soybean]e3DH Com Corn]]xDHSoys]BDH Irr Corn]C3DHWheat ^!^k@n D&D.!^ky@L D&D.^k!^kL@^ D&D.!^kΑ@v D&D.!^k@w@3 D&D. __D_@lDJ_@lDJ__ @lDJ_@lDJ_ @lDJDl ^2T^` a b c d e f g h i j k l m n o p q r s t u v w x y z { | }  `P ``[[[[[[ aaDa(\G@MaacLapW@Maaka(\G@Iaac LaZ@kaa(\G@Pa bb@M@Nabpe@Nabkb@M@7abpj@^ab@M@Na cc(@Pac6@Oackc(@QacB@Pac(@ea d~d333333?xDO~ d!dK@C D.Dddk~ d!d P@d D.Dd~ d ee_eehLeQeek!e_@J DD/!e_5@m DD/!e_,@m DD/ ffDfGz7@RefGz.@@RefkfGz7@Rffh LfGz.@@:ffGz7@Rf ggDg2@Seg6@Segkg2@_fg;@Sfg2@Sf hhDh?Jeh@Jehkh?8fh@Wfh?Uf iJiDi2@>DTi7@iDTiki@iDTi@iDTi@iDT jj(\?jDU!jǩ#@m D.Dj!jkHzG?@U D.Djjk!jkQ#@4 D.Dj!jkgffffFB@U D.Dj!jkgfffff$@j D.Dj kk?kDV!kk@W D.Dk!kkgfffff"@C D.Dkkk!kk433333@V D.Dk!kk%@e D.Dk!kk@_ D.Dk lE!lH@@ D_D!lP@m D_Dl!lJ@A D_D!lR@4 D_D!lJ@k D_D m )m33333n@k%akDDDl)mQ@n%akDDDlm)mQm@n%akDDDl)mzǷ@n%akDDDl)m̴n@n%akDDDl nnH!nfffff8{@o D^Dm!n(\{@o D^Dmn!np= ף{@o D^Dm!n> ףp@o D^Dm!nhffff_@o D^Dm o!o_fffff8k@u DnD%@!o_(\k@u DnD%@o]!o_p= ף[@u DnD%@!o_GzTw@u DnD%@!o_u DnD%@p[[[[[[ qIq[[[]]] r r] r rH s !skU@C DED(!skأp= T@v DED(s[!s_EL@U DED(!s_GzT.g@v DED(!s_@ DED( t !tk> ףpC@e DZD+!tkv2@@^ DZD+t[!tk\(p@@v DZD+!tkˢZ@k DZD+!tkQ DZD+ u !uQE@0 DoD.!uh|?EF@d DoD.u[!u'1*6@C DoD.!u/S@_ DoD.!uj DoD. vGT#vk> ףpFe@w %suDD#vkrh|c@j %suDDv[#vk rh[@v %suDD#vkGzTw@X %suDD#vkx %suDDwJ w[U!wkX9t@m DvDv w[[['wkO}@xDvDvDvx33333sg@yD!xkr 6@y DwDxx[ x[x33333d@%D !xk' uH@| DwDx yJ!y7@  DxDx!yn@w DwDy zJ zJJ { |[['|kT/X@}DxDyDx |[d}[[[!}k -ob@ D|Dx }s@D2$:xXG  s> > 0 0 9 v ( x ( y e%| #} >@ ? 0 0 9 v? 0 0 9 v {+{{+{ Sheet1ggD g2ɀ $b+-4:'@  dMbP?_*+%&?'?(?)?Mhp LaserJet 1300 PCL 6C odXXLetter DINU"XXSMTJHhp LaserJet 1300 PCL 6InputBinFORMSOURCERESDLLUniresDLLResolution600dpiFastResFalseOrientationPORTRAITHPOrientRotate180FalsePaperSizeLETTERMediaTypePLAINOutputBinUpperEconomodeFalseTTAsBitmapsSettingTTModeOutlineRETChoiceTrueHPStraightPaperPathFalseHPPrintOnBothSidesManuallyFalseHPManualDuplexDialogItemsInstructionID_01_NPPHPManualFeedOrientationFACEDOWNHPOutputBinOrientationFACEDOWNHPManualDuplexDialogModelModelessHPManualDuplexPageOrderEvenPagesFirstHPMapManualFeedToTray1FalsePrintQualityGroupPQGroup_4HPLpiSelectionNoneHPColorModeMONOCHROME_MODEHPPDLTypePDL_PCL6HPPJLEncodingUTF8HPJobAccountingHPJOBACCT_JOBACNTHPXMLFileUsedHPXMLFileNameHPPCL6PassThroughTrueHPJobByJobOverrideJBJOHPFontInstallerTRUEIUPHdLetter [none] [none]Arial4Pd?RBETZ<Automatic>    j i k k m m "dcc??&U}  }  } }  } $} } I }  } }  ));)););))))), ), ), ), ), ),),),),),),),),),),))h))))))) KaYMQQQ YYMQQQ Q Wb Z*'2012 Example 187 Acre Irrigation SystemYQQQ YQMQQQ N`MQQQ MYYYYYYYQQQ YYYYYY OYQQQ Y N OYQQQ P #Pj MY Y Y Y Yp@#ZYQQQ P-o&e@ D D D B; P #P! M" YY Y Y Y @w A Z YQQQ P# Px R$ P% S& S' S( !S) "P* #S+ $S, %S( &S) 'P* (P- M. YYY Y Y @w A Z YQQQ ~ Q? pjA D " qM[@$ D@D  p@   # D L Q?Q.@ QBfj? !Q@Q@". #Q`@'DD DD . $Q@ #DD DD . %Qh@&DD DD . &Q@$DD DD !. 'QP@&DD DD "W (Q@(AD D *DD DD?B Mt YYYYY jA Z  YQQQ ~ Q@ rF^A# 9 #/LL LL B qզs@& = #3L@LL  ,L@LB pdXѯž@&  Q?Q6@ Q?ܵ|? !QW2? "QB&9 {? #Q@$ # ## D DL $Q9@' $ $$ D DL %QX@$ % %% D DL &Q@% & && D DL 'Q@' ' '' D DL (Q@# (j #((`LD DLD D (DD DD"B Mu YYYY Y  ףp= ?Z  YQQQ ~ Q@ r5O(0A$  qW$ۘ@)  pY0@$ ~ Q? Q +? Q]K=? !QX2ı.? "QZ? #Q\@% # $Q`@' $ %Q@ ' % &Q &@ $ & 'Q`@% ' (Q@$ ( Mv YYY Y Y @Z YQQQ ~ Q@ r@%  qY5*A@-  p#aFg@% ~ Q? Q&S?~ Q(@ !Q' ? "QqrCQ? #Q\@$ # $Qx@( $ %Q`@' % &Q@" & 'Q@& ' (Q@' ( MwNYYY4@Z YQQQ ~ Q@r3r3J@& q0p @/ p/{bf@& Q&S?~  Q(@!QV_?"Q=$@?#Q# #$Qx@" $%Q`@( %&Q@# &'Q@ & '(Q@' (Y N/YYQQQ ~ Q@rK@1 q|- Z@3 p6LX@1 )QS:?&S?Q? QMb?!QV_?"QW/'?#Q# #$Q\@& $%Qr@& %&Q@  &'Q`@% '(Q@' ( M0YYYY Y,?ZYQQQ ~ Q@r/@3 q#@5 pK,֖@5 ~  Q(@!QV_?"Qaۢ?#Q' #$Q# $%Q`@# %&Q@$ &'Q@# '(Q@# ( M1YYYY Y@ZYQQQ ~ Q @r=6 q=8 pHzG=8 ) Q}b٭?mV}b?~jth?!QV_?"Q@j'?#Q$ #$Q' $%Q@@& %&Q@ & &'Q@ % '(Q@ ' ( M2 YYY Y Y$@(ZYQQQ ~ Q"@r9 q; p: !QV_?"Q@j'?#Q% #$Q ( $%Q+ %&Q@' &'Q@% '(Q@# ( M3YYYY Y?ZYQQQ ~ Q$@r< q, p, !QV_?"Q@j'?#Q& #$Q # $%Q% %&Q@ % &'Q@& '(Q@$ ( MNYYYYYj@ ZYQQQ ~ Q&@r q- p- !QV_?"Q@j'?#Q( #$Q# $%Q& %&Q߽@' &'Q@% '(Q@ # ( M4YYYY Y{Gz? Z Yo QQQ ~ Q(@r-  q. p. "Q@j'?#Q& #$Q $ $%Q. %&Q # &'Q@# '(Q( ( MyYYYYY&{?#DDYQQQ ~ Q*@r.  q/ p/ "Q@j'?#Q ( #$Q$ $%Q% %&Q& &'Q@$ '(Q$ (MYYYYYYYQQQ ~ Q,@r q0 p/  "Q@j'?#Q$##'(D DL$Q%#%Q0#&Q(#'Q@%#(Q( ( N^QT&jQW\Q@>D> YQQQ ~ Q.@r0  q1 p1 "Q@j'?#Q%#$Q $#%Q&#&Q (#'Q@ &#(Q( (UYQQQ ~ Q0@r1  q2 p2 "Q@j'?#Q%#$Q$#%Q2#&Q%#'Q@$#(Q" (TTYQQQ ~ Q1@r q3 p3 "Q@j'?#Q'#$Q%#%Q3#&Q#'Q@##(Q( (QYYY WgY D*'2012 Example 187 Acre Irrigation SystemYYQQQ ~ Q2@r q4 p4 "Q@j'?#Q&#$Q(#%Q &#&Q##'Q@&#(Q: ( M5YYYYYYYQQQ ~ Q3@r q5 p5 "Q@j'?#Q$#$Q##%Q5#&Q##'Q@(#(Q( (!Y@' D#D YeYYQQY M6Y  O7  Q[ ~ Q4@r q6 p6 "Q@j'?#Q&#$Q '#%Q6#&Q '#'Q@$#(Q!( ( M8 O9 OO SfQ O: O;O  O<  QO ~ Q5@r q7 p7 ."Q:pΈҎ?"@j'? <~?#Q %#$Q (#%Q##&Q'#'Q@%#(Q# (Y O= O> O? Oi Sn O@ OA OB  OC  QO ~ Q6@r q8 p8 #Q?( % #Q? % # Q? %  #!Q? % !!#"Q?! % ""(Q8 (D-l, ,,6fKRwWWc )!)")#)$)%)&)')()))*)+),)-).)/)0)1)2)3)4)5)6)7)8)9):);)<)=)>)?) WD O O OE Oh O OF O@ O@ O] Q~ Q7@ r   q9  p9  (Q( ( !iG !iG !iG !iG !iG !iG !iG !iG !iG ! iG ! Q ~ !Q8@!r! !q: !p: !(Q( ( "tz""uj@" D D "iiii4"Z(D"D"D"D"D-"Zj@$D"D"D"D""Zj@" ""< LL" Zj@%D" " QD ~ "Q9@"r" "q; "p; "(Q; (#Yp@D#ZM[@ ##<L#Z@"##<L#Zh@1##<D  ,%D  , D  ,!dD  ,"FD  ,#(D  ,$ """""B;#pT/X@$%D#D  :| B?#p#)D#D  :  B4#Zu-@$D#D#D#D#D-#Z;t @#D#D#D#D##Z>Z8# "# Za"Y  # !#. LDL # QD ~ #Q:@#r# #q$ #p< #(Q< ($Yt@$$< L$Zզs@ #$ZdXѯž@ #$ZX@%#;$pT/X@$%D$D  :| B?$p%)D$D  :  B$Z"k5quo@($($<LLLLD$Z;t @$$!$<LLLL$Z-˭@$ "$ Z\Mg@)# $ QD #$sjA> % ##$D@WY@< % #%Yx@$$%ZW$ۘ@ #%ZY0@ #%Z@*#;%pT/X@>%D%D  :| B?%p#)D%D  :  B%Zx8Z^@*$%Z;t @%$%Zqq@% "% Z4@+# % QD &Y|@%$&ZY5*A@#&Z#aFg@ #&Z`@##;&pT/X@#%D&D  :| B?&p')D&D  :  B&Z6N@-$&Z;t @&$&ZXh`(@& "& Z~sb@/# & QD &P&P&#P'Y@&$'Z0p @'#'Z/{bf@'#'Z`@%#;'pT/X@'%D'D  :| B?'p#)D'D  :  B'Z30y@$'Z;t @'$'ZK,\@@' "' Z(x@# ' QD 'PQ'P'#P(Y@'$(Z|- Z@(#(Z6LX@(#(Zr@/#;(pT/X@(%D(D  :| B?(p%)D(D  :  B(ZA^K@$(Z;t @($(Z ]@( "( Z>\@# ( QD )Y@($)Z#@)#)ZK,֖@)#)Z`@'#;)pT/X@*%D)D  :| B?)p))D)D  :  B)Z].$)Z;t @)$)Z6d@) ") Z \uǼ@# ) QD *Y@%$*Z=*#*ZHzG=*#*Z@@&#;*pT/X@ %D*D  :| B?*p+)D*D  :  B*ZE#C$*ZG/X*$*Z6g* "* Z.\6# * QD +Y@*$+Z+#+Z+#+Z $#;+pT/X@&%D+D  :| B?+p,)D+D  :  B+ZBa$+ZT/X+$+ZᕐtP(+ "+ ZhYɸD# + QD $+PPRPSSSSPSSSSPP(,Y@+$,Z,#,Z,#,Z(#;,pT/X@,%D,D  :| B?,p&)D,D  :  B,ZBa$,ZT/X,$,ZᕐtP(, ", ZM {# , QD $,QQQQQQQQQVVVVVV(-Y@,$-Z-#-Z-#-Z,#;-pT/X@-%D-D  :| B?-p.)D-D  :  B-ZBa$-ZT/X-$-ZᕐtP("- Z34# - QD $-QQQQQQQQQVVVVVV(.Y@$.Z.#.Z.#.Z (#;.pT/X@.%D.D  :| B?.p')D.D  :  B.ZBa$.ZT/X.$.ZᕐtP(". Z_;=\# . QD $.QQQQQQQQQVVVVVV(/Y@.$/Z/#/Z/#/Z)#;/pT/X@0%D/D  :| B?/p/)D/D  :  B/ZBa$/ZT/X/$/ZᕐtP("/ Z6w0/ !/< LDL / QD $/QQQQQQQQQVVVVVV(0Y@'$0Z0#0Z0#0Z$#;0pT/X@%D0D  :| B?0p0)D0D  :  B0ZBa$0ZT/X0$0ZᕐtP("0 Z{ΈP/ 0 QD 0QQQQ0QQQQVVVVVV(1Y@0$1Z1#1Z1#1Z4#;1pT/X@2%D1D  :| B?1p()D1D  :  B1ZBa$1ZT/X1$1ZᕐtP("1 Zz / 1 QD 1QQQQ1QQQQVVVVVV(2Y@1$2Z2#2Z2#2Z'#;2pT/X@(%D2D  :| B?2p2)D2D  :  B2ZBa$2ZT/X2$2ZᕐtP(2 "2 Z^t3׺/ 2 QD 2QQQQ2 QQQVVVVVV(3Y@2$3Z3#3Z3#3Z %#;3pT/X@%D3D  :| B?3p4)D3D  :  B3ZBa$3ZT/X3$3ZᕐtP(3 "3 ZbK/ 3 QD 3QQQQ3 QQQVVVVVV(4Y@3$4Z4#4Z4#4Z7#;4pT/X@4%D4D  :| B?4p))D4D  :  B4ZBa$4ZT/X4$4ZᕐtP(4 "4 Z+A/ 4 QD 4QQQQ4!QQVVVVVV(5Y@4$5Z5#5Z5#5Z'#;5pT/X@5%D5D  :| B?5p6)D5D  :  B5ZBa$5ZT/X5$5ZᕐtP(5 "5 ZV5/ 5 QD 5QQQQ5!QQVVVVVV(6Y@)$6Z6#6Z6#6Z&#;6pT/X@%D6D  :| B?6pz@7)D6D  :  B6Zs@H$6Z.V6$6Zx%$dX6 "6 Z&A̜/ 6 QD 6QQQQ6!QQVVVVVV(7Y@6$7Z7#7Z7#7Z-#;7p7%D7D  :| B?7p*)D7D  :  B7Z$7Z7$7Z7 "7 Z/ 7 QD 7QQQQ7"QVVVVVV(8Yğ@7$8Z8#8Z8#8Z"(#;8p8%D8D  :| B?8p9)D8D  :  B8Z$8Z8$8Z8 "8 Z / 8 QD 8QQQQ8"QVVVVVV(9Yȟ@*$9Z9#9Z9#9Z&#;9p:%D9D  :| B?9p)D9D  :  B9Z $9Z9$9Z9 "9 Z!/ 9 QD 9QQQQ9"QVVVVVV(:Y̟@9$:Z:#:Z:#:Z9#;:p+%D:D  :| B?:p;)D:D  :  B:Z!$:Z:$:Z: ": Z"/ : QD :QQQQ:"QVVVVVV(;YП@:$;Z;#;Z;#;Z#(#;;p+%D;D  :| B?;p<)D;D  :  B;Z"$;Z;$;Z; "; Z#/ ; QD ;QQQQ;"QVVVVVV(<Yԟ@;$<Z$#<Z##<Z(#;<p<%D<D  :| B?<p)D<D  :  B<Z>$<Z<$<ZB"< Z> / < QD <QQQQ<"QVVVVVV(=Y =XG =XG =XG =QQ =XG =XG =XG = XG= Q=QQQQ="QVVVVVV( >WH#>ZjA< %#<#>Z@WY@< %#<#>Z@w A  %#< >QQ#>Z* > %#<#>Zyf< %#<#>Z(jB %#<#> ZQW\Q %"<  > QZ >QQQQ>"QVVVVVV( ?MI?YYYQQYYYYQ ?QQQQ?"QVVVVVV(D6l $M>e@)A)B)C)D)E)F)G)H)I)J)K)L)M)N)O)PQRSTUVWXYZ[\]^_@QQQQQQQ @S @S @ Q @Q@"QVVVVVV(AQQQQQQQ A AA QQxx AQA#VVVVVV(BQQQQQQ,Bt z?>%"<?B>,B>&|W? %"<?B> B QQ BQB#VVVVVV(CQQQQQQQQQQQ CQC#VVVVVV(DQQQQQQQQQQQ DQD#VVVVVV(EQppQQQQQ EQE#VVVVVV(FQppQQQQQ GQppQQQQQ HQppQQQQQ IQppQQQQQ J K LDDMDDNDDODDPDDQDDRDDSDDTDDUDDLLVDDL VM8WDDLLXDDLLYDDLLZDDLO[DDLM\DDOO]DDOO^DDXX_ZZZxZZD8ldf@@@ $`abcdefghijklmnopqrstuvwxyz{|}~`ZZZZZaZZZZZZZbZZZZZZZcZZZZZZZdZZZZZZZeYZZZZZZZfYZZZZZZZgYZZZZZZZhYZZZZZZZiYZZZZZZZjYZZZZZZZkYZZZZZZZlYZZZZZZZmYZZZZZZZnYZZZZZZZoYZZZZZZZpYZZZZZZZqYZZZZZZZrYZZZZZZZsLXXXXXXXtWZZZZZZZuMLLLLLLLvLLLZLLLZwLLLLLLLLxMLLLLLLLyMLLLLLLLzLLLLLMLO{LOLLOMLM|LOOWOOOO}WWWOWOOO~XXXXXXXXYZZZZZZZDlYZZZZZZZYZZZZZZZYZZZZZZZYZZZZZZZYZZZZZZZYZZZZZZZYZZZZZZZYZZZZZZZYZZZZZZZYZZZZZZZYZZZZZZZYZZZZZZZYZZZZZZZYZZZZZZZYZZZZZZZYZZZZZZZYZZZZZZZYZZZZZZZYZZZZZZZYZZZZZZZYZZZZZZZYZZZZZZZYZZZZZZZYZZZZZZZYZZZZZZZLXXXXXXXWZZZZZZZMLLLLLLLLLLLLLLL>60i L   L@  >M x" e# |$ ,}% B #B >@d   ?L@  >M x" e#?L@  >M x" e# {+{{+{ yK "=@if((AD11-AE11)>0,(ad11-ae11),0)yK nmailto:=@if((AD11-AE11)%3e0,(ad11-ae11),0)yX;H,]ą'c yK !=@if((AD$9-AF13)>ad13,9999,8888)yK lmailto:=@if((AD$9-AF13)%3ead13,9999,8888)yX;H,]ą'c yK "=@if((AD11-AE11)>0,(ad11-ae11),0)yK nmailto:=@if((AD11-AE11)%3e0,(ad11-ae11),0)yX;H,]ą'c yK "=@if((AD11-AE11)>0,(ad11-ae11),0)yK nmailto:=@if((AD11-AE11)%3e0,(ad11-ae11),0)yX;H,]ą'cyK "=@if((AD11-AE11)>0,(ad11-ae11),0)yK nmailto:=@if((AD11-AE11)%3e0,(ad11-ae11),0)yX;H,]ą'cyK "=@if((AD11-AE11)>0,(ad11-ae11),0)yK nmailto:=@if((AD11-AE11)%3e0,(ad11-ae11),0)yX;H,]ą'cyK "=@if((AD11-AE11)>0,(ad11-ae11),0)yK nmailto:=@if((AD11-AE11)%3e0,(ad11-ae11),0)yX;H,]ą'cyK "=@if((AD11-AE11)>0,(ad11-ae11),0)yK nmailto:=@if((AD11-AE11)%3e0,(ad11-ae11),0)yX;H,]ą'cyK "=@if((AD11-AE11)>0,(ad11-ae11),0)yK nmailto:=@if((AD11-AE11)%3e0,(ad11-ae11),0)yX;H,]ą'cyK "=@if((AD11-AE11)>0,(ad11-ae11),0)yK nmailto:=@if((AD11-AE11)%3e0,(ad11-ae11),0)yX;H,]ą'cyK "=@if((AD11-AE11)>0,(ad11-ae11),0)yK nmailto:=@if((AD11-AE11)%3e0,(ad11-ae11),0)yX;H,]ą'cyK "=@if((AD11-AE11)>0,(ad11-ae11),0)yK nmailto:=@if((AD11-AE11)%3e0,(ad11-ae11),0)yX;H,]ą'cyK "=@if((AD11-AE11)>0,(ad11-ae11),0)yK nmailto:=@if((AD11-AE11)%3e0,(ad11-ae11),0)yX;H,]ą'cyK "=@if((AD11-AE11)>0,(ad11-ae11),0)yK nmailto:=@if((AD11-AE11)%3e0,(ad11-ae11),0)yX;H,]ą'cyK "=@if((AD11-AE11)>0,(ad11-ae11),0)yK nmailto:=@if((AD11-AE11)%3e0,(ad11-ae11),0)yX;H,]ą'cyK "=@if((AD11-AE11)>0,(ad11-ae11),0)yK nmailto:=@if((AD11-AE11)%3e0,(ad11-ae11),0)yX;H,]ą'cyK "=@if((AD11-AE11)>0,(ad11-ae11),0)yK nmailto:=@if((AD11-AE11)%3e0,(ad11-ae11),0)yX;H,]ą'cyK "=@if((AD11-AE11)>0,(ad11-ae11),0)yK nmailto:=@if((AD11-AE11)%3e0,(ad11-ae11),0)yX;H,]ą'cyK "=@if((AD11-AE11)>0,(ad11-ae11),0)yK nmailto:=@if((AD11-AE11)%3e0,(ad11-ae11),0)yX;H,]ą'cyK "=@if((AD11-AE11)>0,(ad11-ae11),0)yK nmailto:=@if((AD11-AE11)%3e0,(ad11-ae11),0)yX;H,]ą'cyK "=@if((AD11-AE11)>0,(ad11-ae11),0)yK nmailto:=@if((AD11-AE11)%3e0,(ad11-ae11),0)yX;H,]ą'cyK "=@if((AD11-AE11)>0,(ad11-ae11),0)yK nmailto:=@if((AD11-AE11)%3e0,(ad11-ae11),0)yX;H,]ą'c yK "=@if((AD11-AE11)>0,(ad11-ae11),0)yK nmailto:=@if((AD11-AE11)%3e0,(ad11-ae11),0)yX;H,]ą'c!!yK "=@if((AD11-AE11)>0,(ad11-ae11),0)yK nmailto:=@if((AD11-AE11)%3e0,(ad11-ae11),0)yX;H,]ą'c""yK "=@if((AD11-AE11)>0,(ad11-ae11),0)yK nmailto:=@if((AD11-AE11)%3e0,(ad11-ae11),0)yX;H,]ą'c##yK "=@if((AD11-AE11)>0,(ad11-ae11),0)yK nmailto:=@if((AD11-AE11)%3e0,(ad11-ae11),0)yX;H,]ą'c yK !=@if((AD$9-AF13)>ad13,9999,8888)yK lmailto:=@if((AD$9-AF13)%3ead13,9999,8888)yX;H,]ą'c yK !=@if((AD$9-AF13)>ad13,9999,8888)yK lmailto:=@if((AD$9-AF13)%3ead13,9999,8888)yX;H,]ą'cyK !=@if((AD$9-AF13)>ad13,9999,8888)yK lmailto:=@if((AD$9-AF13)%3ead13,9999,8888)yX;H,]ą'cyK !=@if((AD$9-AF13)>ad13,9999,8888)yK lmailto:=@if((AD$9-AF13)%3ead13,9999,8888)yX;H,]ą'cyK !=@if((AD$9-AF13)>ad13,9999,8888)yK lmailto:=@if((AD$9-AF13)%3ead13,9999,8888)yX;H,]ą'cyK !=@if((AD$9-AF13)>ad13,9999,8888)yK lmailto:=@if((AD$9-AF13)%3ead13,9999,8888)yX;H,]ą'cyK !=@if((AD$9-AF13)>ad13,9999,8888)yK lmailto:=@if((AD$9-AF13)%3ead13,9999,8888)yX;H,]ą'cyK !=@if((AD$9-AF13)>ad13,9999,8888)yK lmailto:=@if((AD$9-AF13)%3ead13,9999,8888)yX;H,]ą'cyK !=@if((AD$9-AF13)>ad13,9999,8888)yK lmailto:=@if((AD$9-AF13)%3ead13,9999,8888)yX;H,]ą'cyK !=@if((AD$9-AF13)>ad13,9999,8888)yK lmailto:=@if((AD$9-AF13)%3ead13,9999,8888)yX;H,]ą'cyK !=@if((AD$9-AF13)>ad13,9999,8888)yK lmailto:=@if((AD$9-AF13)%3ead13,9999,8888)yX;H,]ą'cyK !=@if((AD$9-AF13)>ad13,9999,8888)yK lmailto:=@if((AD$9-AF13)%3ead13,9999,8888)yX;H,]ą'cyK !=@if((AD$9-AF13)>ad13,9999,8888)yK lmailto:=@if((AD$9-AF13)%3ead13,9999,8888)yX;H,]ą'cyK !=@if((AD$9-AF13)>ad13,9999,8888)yK lmailto:=@if((AD$9-AF13)%3ead13,9999,8888)yX;H,]ą'cyK !=@if((AD$9-AF13)>ad13,9999,8888)yK lmailto:=@if((AD$9-AF13)%3ead13,9999,8888)yX;H,]ą'cyK !=@if((AD$9-AF13)>ad13,9999,8888)yK lmailto:=@if((AD$9-AF13)%3ead13,9999,8888)yX;H,]ą'cyK !=@if((AD$9-AF13)>ad13,9999,8888)yK lmailto:=@if((AD$9-AF13)%3ead13,9999,8888)yX;H,]ą'cyK !=@if((AD$9-AF13)>ad13,9999,8888)yK lmailto:=@if((AD$9-AF13)%3ead13,9999,8888)yX;H,]ą'cyK !=@if((AD$9-AF13)>ad13,9999,8888)yK lmailto:=@if((AD$9-AF13)%3ead13,9999,8888)yX;H,]ą'cyK !=@if((AD$9-AF13)>ad13,9999,8888)yK lmailto:=@if((AD$9-AF13)%3ead13,9999,8888)yX;H,]ą'c yK !=@if((AD$9-AF13)>ad13,9999,8888)yK lmailto:=@if((AD$9-AF13)%3ead13,9999,8888)yX;H,]ą'c!!yK !=@if((AD$9-AF13)>ad13,9999,8888)yK lmailto:=@if((AD$9-AF13)%3ead13,9999,8888)yX;H,]ą'c""yK !=@if((AD$9-AF13)>ad13,9999,8888)yK lmailto:=@if((AD$9-AF13)%3ead13,9999,8888)yX;H,]ą'c##yK !=@if((AD$9-AF13)>ad13,9999,8888)yK lmailto:=@if((AD$9-AF13)%3ead13,9999,8888)yX;H,]ą'c Sheet2ggD Oh+'0HP` rbetzRoger Betz, MSU ExtensionMicrosoft Excel@4E@_L@gJ՜.+,D՜.+,h$HP X`hp x  Irrigation CalculatorTables#'Irrigation Calculator'!Print_AreaTables!Print_Area  Worksheets Named Ranges@ 8@ _PID_HLINKSA,/1*mailto:=@if((AD$9-AF13)%3ead13,9999,8888)/0*mailto:=@if((AD$9-AF13)%3ead13,9999,8888)//*mailto:=@if((AD$9-AF13)%3ead13,9999,8888)/.*mailto:=@if((AD$9-AF13)%3ead13,9999,8888)/-*mailto:=@if((AD$9-AF13)%3ead13,9999,8888)/,*mailto:=@if((AD$9-AF13)%3ead13,9999,8888)/+*mailto:=@if((AD$9-AF13)%3ead13,9999,8888)/**mailto:=@if((AD$9-AF13)%3ead13,9999,8888)/)*mailto:=@if((AD$9-AF13)%3ead13,9999,8888)/(*mailto:=@if((AD$9-AF13)%3ead13,9999,8888)/'*mailto:=@if((AD$9-AF13)%3ead13,9999,8888)/&*mailto:=@if((AD$9-AF13)%3ead13,9999,8888)/%*mailto:=@if((AD$9-AF13)%3ead13,9999,8888)/$*mailto:=@if((AD$9-AF13)%3ead13,9999,8888)/#*mailto:=@if((AD$9-AF13)%3ead13,9999,8888)/"*mailto:=@if((AD$9-AF13)%3ead13,9999,8888)/!*mailto:=@if((AD$9-AF13)%3ead13,9999,8888)/ *mailto:=@if((AD$9-AF13)%3ead13,9999,8888)/*mailto:=@if((AD$9-AF13)%3ead13,9999,8888)/*mailto:=@if((AD$9-AF13)%3ead13,9999,8888)/*mailto:=@if((AD$9-AF13)%3ead13,9999,8888)/*mailto:=@if((AD$9-AF13)%3ead13,9999,8888)/*mailto:=@if((AD$9-AF13)%3ead13,9999,8888)/*mailto:=@if((AD$9-AF13)%3ead13,9999,8888)_w+mailto:=@if((AD11-AE11)%3e0,(ad11-ae11),0)_w+mailto:=@if((AD11-AE11)%3e0,(ad11-ae11),0)_w+mailto:=@if((AD11-AE11)%3e0,(ad11-ae11),0)_w+mailto:=@if((AD11-AE11)%3e0,(ad11-ae11),0)_w+mailto:=@if((AD11-AE11)%3e0,(ad11-ae11),0)_w+mailto:=@if((AD11-AE11)%3e0,(ad11-ae11),0)_w+mailto:=@if((AD11-AE11)%3e0,(ad11-ae11),0)_w+mailto:=@if((AD11-AE11)%3e0,(ad11-ae11),0)_w+mailto:=@if((AD11-AE11)%3e0,(ad11-ae11),0)_w+mailto:=@if((AD11-AE11)%3e0,(ad11-ae11),0)_w+mailto:=@if((AD11-AE11)%3e0,(ad11-ae11),0)_w+mailto:=@if((AD11-AE11)%3e0,(ad11-ae11),0)_w +mailto:=@if((AD11-AE11)%3e0,(ad11-ae11),0)_w +mailto:=@if((AD11-AE11)%3e0,(ad11-ae11),0)_w +mailto:=@if((AD11-AE11)%3e0,(ad11-ae11),0)_w +mailto:=@if((AD11-AE11)%3e0,(ad11-ae11),0)_w +mailto:=@if((AD11-AE11)%3e0,(ad11-ae11),0)_w+mailto:=@if((AD11-AE11)%3e0,(ad11-ae11),0)_w+mailto:=@if((AD11-AE11)%3e0,(ad11-ae11),0)_w+mailto:=@if((AD11-AE11)%3e0,(ad11-ae11),0)_w+mailto:=@if((AD11-AE11)%3e0,(ad11-ae11),0)_w+mailto:=@if((AD11-AE11)%3e0,(ad11-ae11),0)_w+mailto:=@if((AD11-AE11)%3e0,(ad11-ae11),0)_w+mailto:=@if((AD11-AE11)%3e0,(ad11-ae11),0)/*mailto:=@if((AD$9-AF13)%3ead13,9999,8888)_w+mailto:=@if((AD11-AE11)%3e0,(ad11-ae11),0)  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~Root Entry F\oEWorkbook qSummaryInformation(DocumentSummaryInformation8