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1994-012-e.html
COMPENSATION DIRECTIVE : 1994-012
Appendix A - Questions and Answers Regarding the Pension
Adjustment
Appendix B - Examples of PA Calculations for 1993
Appendix C - PA Reference Table
March 23, 1994 Ottawa,
Canada K1A 0S5
SUBJECT: Pension Adjustment (1993)
1
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PURPOSE
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1.1
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The purpose of this directive is to provide departments and pay offices with
updated instructions on the Pension Adjustment (PA) calculated for employees
subject to the Public Service Superannuation Act (PSSA). For more personalized
information concerning the above. employees should obtain the Pension and RRSP
Tax Guide available from the District Taxation Office.
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2
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CANCELLATION
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2.1
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This directive supersedes Services Pay Directives: 1993-011(6) "Tax Reform
Pension Adjustment (1992)" dated February 22, 1993, 1992-007(03) "Tax
Reform Pension Adjustment" dated February 26, 1992, 1991-034(21),
"Tax Reform -Pension Adjustment (PA)" dated June 6,
1991.
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3
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BACKGROUND
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3.1
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The Department of Finance introduced the Pension Adjustment (PA) effective
1990.
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3.2
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The following annex is provided to assist you:
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- General questions and answers regarding the Pension Adjustment (Annex
A);
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- Examples of the calculation of the Pension Adjustment for 1993 (Annex
B);
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- PA Reference Table (Annex C). This table can be utilized as a guide for
employees who worked during the full year and earned a full year of pensionable
service in 1993.
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3.3
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The following are definitions of terms utilized throughout the
directive:
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A. Pension Adjustment (PA)
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This is the sum of pension credits accruing to an employee during the previous
taxation year. This amount is used to determine the individual's maximum RRSP
room for the current taxation year.
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B. Formula for PA Calculation
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[9 x Benefit Entitlement Accrued] - [$1,000 fraction of year
pensionable].
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e.g.: [9 x Benefit Entitlement Accrued] - [$1,000 x 26/26]
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The formula has been revised slightly to reflect a more accurate PA, for
employees earning in excess of approximately $97,000 AND working only a
partial year. In all other cases the previous formula will give the same PA as
the revised formula.
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The Annual Benefit Entitlement consists of the benefit rate as outlined
in the pension plan multiplied by the pensionable salary and/or allowances for
the full year. For PA purposes, the maximum Annual Benefit Entitlement is
$1,722.22.
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The Benefit Rate for employees subject to the PSSA is:
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- 2% for all pensionable earnings above the early Maximum Pensionable
Earnings (YMPE) for CPP/QPP purposes, and
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- 1.3% for all pensionable earnings below YMPE.
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The Benefit Entitlement Accrued consists of the actual benefit accrued
by the employee for the year. The Benefit Entitlement Accrued is calculated by
prorating the Annual Benefit Entitlement to reflect the actual pensionable pay
periods in the year (i.e. multiplying it by the number of pay periods during
which the employee accrued pension credits over the total number of pay periods
in the year).
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Benefit Entitlement Accrued = Annual Benefit Entitlement x 26/26
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The maximum Benefit Entitlement Accrued for 1993 is $1,500.
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C. Temporary Absences
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Where the employee is on LWOP and the period of absence is considered
pensionable service, the salaries the employee would have earned had he/she
not been on LWOP are to be utilized in the PA calculation. The calculated PA
includes the period of LWOP.
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Please refer to section 4.7 iii) of this directive which describes how the PA
is affected for employees who choose not to count their LWOP as
pensionable service under the Pension Reform legislation.
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Period of non-authorized service (i.e. strike, suspension, etc.) are not
included in the calculation of the PA.
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D. Annualized Earnings
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Annualized earnings are the amounts of pensionable remuneration the employee
would have received if he/she worked for the full year in a pensionable
employment. These earnings are to be utilized when an individual has worked
only a portion of the year or where there is a partial year of service
employment either because of non pensionable LWOP or where an employee is TOS
or SOS part way through the year. The annualized earnings are also utilized
when an employee becomes a contributor during the year (whether it is after the
qualifying period of 6 months or when an individual recommences PSSA
contributions because of an election for the post age 65
service).
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The calculation of the annualized earnings is to be done as
follows:
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- Calculate the employee's annualized earnings by dividing the pensionable
earnings received for the year by the number of pay periods actually worked and
then multiplying the result by the total number of pay periods in a full
year.
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- Calculate the Annual Benefit Entitlement using the employee's annualized
earnings.
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Always use a full year of service and the CPP/QPP Yearly Maximum Pensionable
Earnings (YMPE) for the year the PA is being calculated.
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E. Yearly Maximum Pensionable Earnings (YMPE)
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Earnings for which a CPP/QPP pension is calculated (for 1993 the maximum is
$33,400).
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4
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POLICY
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4.1
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The "1993 Pension Adjustment" must be reported on 1993 T4s and will
pertain to 1994 RRSP room.
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Box 52 on the T4 forms reflects the PA. It must be noted that the PA is the
figure that reduces RRSP room and does not reflect
the RRSP room available to an employee.
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4.2
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Revenue Canada-Taxation gathers all the Pension Adjustment figures reported and
applies them against each individual's RRSP limit for the current tax year
(i.e. PA on 1993 T4s is used for 1994 RRSP room). Revenue Canada - Taxation
informs each taxpayer of the RRSP room available for that year, via the annual
Notice of Assessment.
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4.3
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The RRSP room calculated by Taxation will be based on 18% of previous year's
earned income (i.e. 1993 income for 1994 RRSP).
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Please note that earned income for "RRSP Contribution purposes" does
not necessarily equate the gross income of an individual.
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4.4
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Previous year's earned income for "RRSP Contribution purposes" may
include such things as employment income, rental income or loss, income from a
private business but does not include periodic superannuation or pension
payments. It should be noted that specific deductions, such as union dues,
reduce earned income for the calculation of the RRSP room.
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4.5
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The Pension Adjustment figure does not relate to pension contributions.
Current PSSA contributions remain fully tax deductible. The only figures which
now reduce RRSP room is the PA and the PSPA.
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The information concerning the Past Service Pension Adjustment (PSPA) is
provided in Services Pay Directive 1992-008(04) dated February 26, 1992
entitled "Tax Deductibility of Superannuation
Contributions".
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4.6
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From 1991 on, the RRSP limits are based on the following
requirements:
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- 18% of previous year's annual income to the yearly maximum.
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- Maximum RRSP room to grow each year as follows:
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Year
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Dollar Limit
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1991(90)*
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$11,500 ($10,500)*
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1992(91)*
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$12,500 ($11,500)*
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1993(92)*
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$12,500 ($11,500)
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1994(93)*
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$13,500 ($12,500)*
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1995(94)*
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$14,500 ($13,500)*
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1995(95)*
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$15,500 ($14,500)*
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( )* denotes the maximum PA and the year in which it will be reported on the
T4.
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4.7
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The following factors must be taken into consideration when determining the
pension adjustment figure:
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i) The figure is based on pensionable earnings and allowances for the
year and not gross earnings reflected on the T4. Any items (such as overtime)
that are not pensionable are not included in the PA calculation.
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ii) All employees with pensionable salary will receive a PA figure, including
employees under age 18 who are now contributing to PSSA and employees over age
65 who recommence to contribute to PSSA because of an election.
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For employees not contributing to a pension plan (including those with 35 years
of service) the PA figure will be zero "0".
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iii) During any authorized LWOP, the employee is earning pension credits and a
PA is reported for these periods - unless the employee opts in advance or
during the LWOP, not to count the period as pensionable under the PSSA
(pursuant to Pension Reform Legislation). Please note that the first three
months of the LWOP are always subject to PSSA.
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The following are the different treatments for PA reporting depending on when
the employee opts not to count his/her LWOP as pensionable:
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- Where the employee opts in advance of the LWOP, or within the first three
months of the LWOP, the PSSA will be calculated for the first three months and
the PA will stop being calculated from the pay period following the end of the
first three months.
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- Where the employee opts during the LWOP (after the first three months) the
PSSA will be calculated for the first three months only but the PA is
calculated up to and including the pay period in which the option occurs, and
no PA is reported for the pay period following the option.
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- Where the employee opts on return to duty not to count the LWOP as
pensionable, a PA will be reported for the full period and cannot be
cancelled.
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Unauthorized absences (i.e. strike, suspension etc.) are not included in
the PA calculation.
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iv) Employees with a partial year of pensionable service ("TOS" or
"SOS" during the year, or with periods of LWOP that do not count for
PA as described above) will have their pensionable earnings annualized to
arrive at the Annual Benefit Entitlement. The Annual Benefit entitlement is
then prorated to reflect the Benefit Entitlement Accrued for the partial
year.
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v) There is no requirement to calculate pension adjustment for Deaths in
Service. Pay Offices will manually impose a "Nil" on the T4 in these
cases.
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vi) Where an employee has terminated during a year and received a Return of
Contributions, the same PA formula is used. Although for some other pension
plans, the PA in the year of termination may be the return of contributions,
this is not applicable to the PSSA.
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vii) The years after the 35 years pensionable service date is reached are not
included in the PA calculation. Where the PA is based on a year in which the 35
years is reached, the PA is prorated to reflect the fraction of the year up to
the 35 year date.
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viii) Superannuable lump sum payments are included in the Pension Adjustment in
the year in which they are paid. For example: retroactive payment of
salary from 1992 ($1,500) and 1993 ($2,000) paid in 1993 for $3,500 total. The
total amount of $3,500 will be included as pensionable earnings for the 1993 PA
calculation. However, in calculating any pension benefit under the PSSA, the
lump sums would be included as salary for the year in which they were
applicable.
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ix) Earnings which Revenue Canada has excluded from the calculation of the
Pension Adjustment are:
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Year
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Earnings
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1990
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$63,889 to $86,111
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1991
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$69,444 to $86,111
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1992
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$69,444 to $86,111
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1993
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$75,000 to $86,111
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1994
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$80,556 to $86,111
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However, it must be noted that the calculation of PA will recommence on those
earnings greater than $86,111
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4.8
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The rules relating to deductions of registered pension plan contributions
generally are as follows:
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i) Current service contributions are fully deductible if made in accordance
with the requirements of the plan.
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ii) Contributions for past service are tax deductible depending on the type of
service being purchased, the date of the election or the dates that the service
occurred.
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Details concerning the tax deductibility of contributions for past service are
contained in Services Pay Directive 1992-008(04) dated February 26, 1992
entitled "ax Deductibility of Superannuation
Contributions".
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5
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PROCEDURES/INSTRUCTIONS
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5.1
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The Regional Pay System is programmed to accumulate throughout the year the
pensionable earnings and the number of pensionable pay periods. At year end,
these values are used to calculate the pension adjustment which is reported on
the T4 for each employee affected with the exception of the DNT
teachers.
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5.2
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The following are the manual procedures to follow for the PA:
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Departmental Responsibility:
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a: Dual Employment (employee on pensionable leave without pay and occupying
a term position where he/she contributes to PSSA, e.g. relocation of
spouse)
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A pension adjustment will be automatically calculated for the employee by the
Regional Pay System, based on the employee's records with the department form
which he/she is in T-SOS status. If the employee, while on leave without pay,
worked as a term and was a contributor to the PSSA, a pension adjustment would
also be calculated for the period where he/she worked as a term. The PA
calculated for the period in T-SOS status should not include the period of
pensionable employment as a term and therefore must be amended.
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The personnel office who has the employee in a term employment, must advise the
personnel office from which the employee is T-SOS, of the dates and the number
of pay periods the employee has been a contributor while employed with
them.
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The personnel office of the department who has the employee in T-SOS, must then
advise the pay office of the number of pay periods and the pensionable earnings
that should not be counted in the PA calculation for the year.
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Personnel is not required to make adjustments for employees who are not
contributors to the PSSA at the second employment as no PA will be issued in
respect of that employment. In this case, the PA calculated by the Regional Pay
System will be correct.
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b: Pensionable LWOP for Educational Leave
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If an employee was on educational leave for part or all of the year and in
receipt of an educational allowance, he may choose not to pay into PSSA
while on leave. In these cases the department will have amended the
pension code to a non-contributor reason for the period of the leave and the
pay system will not calculate a PA for that period. Because this period of
pensionable LWOP should be included in the PA calculation, the
department must advise the pay office of the employee's substantive basic
pensionable salary while on leave and also the number of pensionable pay
periods.
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However, if the employee has opted not to count the LWOP as pensionable
pursuant to the Pension Reform provision, the case is to be treated as
explained in section 5.2 D) of this directive.
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c: DNT teachers
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The Regional Pay System does not calculate the Pension Adjustment amount for
DNT teachers, therefore, the Department must calculate the amount and report it
to the pay office
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d: When the employee opts not to count the LWOP as pensionable for PSSA.
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If an employee elects not to count his/her LWOP as pensionable under PSSA,
he/she should complete a form DSS-MAS 2480 and the department should forward a
copy of the completed form to the pay office.
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The department must also input a PAC 12A109 changing the LWOP code to 1 or 2.
This action will stop the accumulation in elements 118 (number of pensionable
pay periods) and 734 (superannuation gross) that are used in the calculation of
the PA effective from that pay period.
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Since the date of the option not to count LWOP as pensionable affects the pay
period in which the PA should not be calculated, the pay office should refer to
the signed form DSS-MAS 2480, and if the option was made in advance of or
during the LWOP, adjust the PA as described in 4.7 iii)
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Pay Office Responsibility:
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a: Dual Employment (employee on pensionable leave without pay and occupying
a term position where he/she contributes to PSSA, e.g. relocation of
spouse)
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The pay office responsible for the T-SOS account will process a 12A field 118
and a PAC 30 field 734 on the employee's master, for the previous year, with
the number of pay periods and pensionable earnings reported by the
department.
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b: Pensionable LWOP for educational leave
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The pay offices will process a PAC 30 field 734 and a PAC 12A field 118 on the
employees master, for the previous year, with the number of pay periods and
pensionable earnings reported by the department.
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c: DNT teachers
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The pay office must input a PAC 30 to put the pension adjustment amount
calculated by the Department in field M733 (previous year pension adjustment)
on the master.
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d: When the employee opts not to count the LWOP as pensionable for PSSA
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When a PAC 12A109 is processed by the Department to change the LWOP code to 1
or 2, the Regional Pay System will issue a notice to the pay office. If the
account is in T-SOS status, this pay action will stop the accumulation in
elements 118 (number of pensionable pay periods) and 734 (superannuation gross)
that are used in the calculation of the PA effective from that pay
period.
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Upon notification, the pay office must verify in which pay period the PA should
stop being calculated, based on the information in section 4.7 iii) of this
directive and the signed form DSS-MAS 2480, and make the necessary adjustment
to field 118 and field 734, when applicable.
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Note: If an employee has pensionable earnings in a pay period, that full pay
period will be used for the calculation of the PA. Therefore, element 118 and
734 must be adjusted accordingly.
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5.3
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Please refer to Pay Office Procedures manual (POP) 25-20 for more information
regarding pay office responsibilities and procedures for updating the
pensionable earnings (field 734) and pensionable pay periods (field
118).
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6
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INQUIRIES
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6.1
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Any queries on the foregoing may be directed by telephone to Diane Perrier at
(819) 956-2063 or Shirley Auksztinaitis at (819) 956-2094.
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Original Signed by P. Charko
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P. Charko Director General
Compensation Sector Government Operational Service
Reference: CJA 9007-10-8
APPENDIX A
QUESTIONS AND ANSWERS REGARDING THE PENSION ADJUSTMENT
1. WHAT IS THE PENSION ADJUSTMENT?
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The Pension Adjustment (PA) is the "value" of pension credits accrued
by an employee during the current taxation year and is used to determine the
RRSP room for the next year. The 1993 PA is utilized in calculating the 1994
RRSP room.
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2. WHAT IS THE PURPOSE OF THE PA?
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The Pension Adjustment is used by Revenue Canada to determine the amount that
each individual taxpayer can deposit tax free to an RRSP each year. This amount
is called RRSP "room".
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3. HOW IS THE PA USED TO DECIDE RRSP "ROOM"?
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Revenue Canada determines the amount of RRSP "room" based on 18% of
previous year earned income up to the annual maximum, (for 1994, 18% of
previous year earned income is up to a maximum of $13,500) minus the PENSION
ADJUSTMENT reported by all the individual's employers for 1993.
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4. HOW IS THE "VALUE" OF MY PENSION BENEFIT (I.E. THE PA)
CALCULATED?
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The Department of Finance has designed a formula to determine the PA value. The
formula for PSSA contributors is: [9 x BENEFIT
ENTITLEMENT ACCRUED] - [$1,000 x FRACTION OF YEAR THAT IS
PENSIONABLE]
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5. HOW IS THE "BENEFIT ENTITLEMENT" CALCULATED?
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For members of the Public Service Superannuation Plan, the benefit entitlement
used in the PA calculation is based on the PSSA benefit rate, taking into
account the integration with the CPP/QPP. This means that the benefit
entitlement is 1.3% on pensionable salaries up to the Yearly Maximum
Pensionable Earnings (YMPE) for CPP/QPP and 2% on pensionable salaries above
the YMPE.
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6. EXAMPLE OF A BENEFIT ENTITLEMENT CALCULATION AND THE RESULTANT PA
CALCULATION.
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Pensionable earnings: $40,000 Worked full year
CPP/QPP maximum (1993): $33,400
Annual Benefit Entitlement:
(.013 X $33,400) + (.02 X $6,600) = $566 rounded to the nearest
dollar Benefit Entitlement
Accrued: $566 x 26/26 Pension
Adjustment: [9 x $566] - ($1,000 x 26/26) = $4,094 (reported on
T4)
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7. IS THERE A LIMIT TO THE VALUE OF THE PA?
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Yes, the Income Tax Act specifies the maximum PA that can be reported for each
year. The maximum PA for the 1993 tax year is $12,500. The maximum RRSP
"room" (for 1994) is $13,500.
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8. WHAT HAPPENS IF MY PA EXCEEDS THE LIMITS ALLOWED UNDER THE INCOME
TAX ACT?
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If the PA calculated exceeds the maximums allowed under the Income Tax Act, the
maximum PA will be reported instead of the true PA. For 1993, this maximum is
$12,500
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9. CAN I STILL CONTRIBUTE TO AN RRSP EVEN THOUGH I AM AT THE
MAXIMUM PA?
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Yes. Because the RRSP limit is $13,500 for 1994, and the maximum PA reported is
$12,500 for 1993 (that is used in 1994), you can still contribute $1,000 to
your RRSP in 1994. This is true if you received a PA from only one source. If
you were employed elsewhere during the year, and had more than one PA reported,
it is possible that you would have no "RRSP" room.
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10. CAN I STILL CONTRIBUTE TO AN RRSP EVEN IF I AM ON LWOP?
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It will depend on your RRSP "room". Your RRSP "room" is
calculated based on your previous year's earned income. Therefore, if you were
on LWOP with no earned income for a year, your RRSP "room" will be
nil for the following year.
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11. WHY IS THE RRSP "ROOM" BASED ON THE PREVIOUS YEAR'S
INFORMATION RATHER THAN THE CURRENT YEAR?
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The RRSP "room" is based on the previous year's information simply
because there would not be sufficient time to collect the necessary data and
advise each taxpayer of individual RRSP "room" in the same
year.
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12. IS THE PA EQUAL TO THE AMOUNT OF MY PENSION BENEFIT UNDER THE PSSA?
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No. The pension adjustment does not reflect the benefits that may eventually
become paid to you under the PSSA. Your PSSA benefits will be calculated
according to the provisions of the PSSA that are applicable to you at the time
you commence to receive those benefits.
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13. HOW IS THE PA CALCULATED WHEN I REACH MY 35 YEARS?
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When you reach 35 years of service, the PA reported for the year is prorated to
account for the portion of the year while you were making PSSA contributions.
For example, if you reached 35 years halfway through a year your PA would be
about one-half the value of a full year PA. For
example: 35 years reached in July 1993 PA
reported on 1993 T4 up to July 1993 PA reported on 1994 T4 =
"0"
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14. WHAT HAPPENS TO MY RRSP "ROOM" WHEN I REACH 35
YEARS OF PENSIONABLE SERVICE?
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Because the PA of a year is used for RRSP "room" in the next year,
the effect of the 35 years is not felt until the following year. Rather than
being able to take advantage of increased RRSP "room" in the year you
reached 35 years, you will be able to take advantage of it in the next
year.
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15. WHEN I RETIRE, CAN I CONTRIBUTE TO AN RRSP EVEN THOUGH I AM
RECEIVING ONLY PENSION INCOME?
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Normally no. However, since RRSP is based on previous year's earned income, you
may have RRSP room in the first year following your year of retirement. This
"room" would be offset by any PA reported for the year in which you
retire.
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16. HOW DOES THE PA AFFECT THE TAX DEDUCTIBILITY OF THE
CONTRIBUTIONS WHICH I PAY INTO THE PENSION PLAN?
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The PA does not directly relate to actual pension contributions. Your current
pension contributions are fully tax deductible.
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17. WHAT AFFECT DOES THE 18 AND 65 AGE PROVISION HAVE ON THE PA?
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When you contribute to PSSA, you accumulate pension benefits and a PA should be
reported for these periods. Because you will commence to contribute if you are
under age 18 or you will recommence to contribute if you elect and are over 65,
a PA will be reported for the period where you accumulate pension
benefits.
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18. WHY IS A PA REPORTED WHILE I AM ON LEAVE WITHOUT PAY IF I AM
NOT PAYING PENSION CONTRIBUTIONS DURING THAT PERIOD?
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Under Revenue Canada rules, a PA must be reported for periods where the
employee accrues a pension benefit. Unless you opt in advance or during the
LWOP not to count the period as pensionable, full PA is calculated for the
period of LWOP because you continue to earn pension credits while you are on
leave.
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19. HOW IS MY PA CALCULATED IF I AM ON PENSIONABLE LEAVE
WITHOUT PAY?
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While you are on pensionable Leave Without Pay (LWOP), a PA is calculated based
on the pensionable salaries you would have earned had you been at work. If you
were on LWOP for only a part of the year, the earned income on your T4 would
show what you actually received as salary, but your PA would be based on the
pensionable salaries you would have received if you had been at work for the
full year. If you were on LWOP for the full year, your earned income would be
"0" but your PA would be based on a full year of deemed pensionable
salaries.
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20. HOW IS THE PA AFFECTED IF I OPT NOT TO COUNT MY LWOP AS
PENSIONABLE UNDER PSSA?
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There are three different treatments for PA reporting depending on when you opt
not to count your LWOP as pensionable: 1. If you
opt in advance of the LWOP or during the first three months, the PA will be
reported for the first three months. 2. If you
opt during the LWOP but after the first three months, the PA will be reported
for the period up to the date of the option. 3.
If you opt upon return to duty, the PA will be reported for the full period of
the leave and cannot be cancelled.
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21. WHEN I RETURN TO DUTY AND COMMENCE RECOVERIES FOR MY LWOP,
HOW IS MY PA AFFECTED?
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Your PA is not affected by the contributions you pay into the pension plan.
After you return to duty, a PA is calculated based on your regular salary. The
contributions paid for your LWOP are fully tax deductible.
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22. WHAT SHOULD DO I DO IF THE PA REPORTED ON MY T4 IS
INCORRECT?
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If your PA is incorrect, your Personnel Office will have to take the necessary
action to correct your PA and issue an amended T4 so that the proper PA is
reported to Revenue Canada.
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APPENDIX B EXAMPLES
EXAMPLE 1:
Employee who worked a full year of pensionable employment
($40,000) without non-pensionable payments for the year 1993.
GROSS EARNINGS: $40,000 PENSIONABLE EARNINGS:
$40,000 FRACTION OF YEAR AS A PLAN PARTICIPANT: full
year 1993 CPP/QPP YMPE = $33,400
ANNUAL BENEFIT ENTITLEMENT (.013
x $33,400) + .02 x ($40,000 - $33,400) = $434 + $132 = $566
BENEFIT ENTITLEMENT ACCRUED $566 x 26/26 =
$566 PENSION ADJUSTMENT ($566 x
9) - ($1,000 x 26/26) = $5,094 - $1,000 = $4,094 TO BE REPORTED ON
T4 RRSP FOR 1994 $40,000 x 18% =
$7,200 $7,200 - $4,094 = $3,106 RRSP WHICH CAN BE BOUGHT FOR
1994 EXAMPLE
2: Employee who worked a full year of
pensionable employment ($22,000) without non-pensionable payments for the year
1993. GROSS EARNINGS: $22,000
PENSIONABLE EARNINGS: $22,000 FRACTION OF YEAR AS A PLAN
PARTICIPANT: full year 1993 CPP/QPP YMPE =
$33,400 ANNUAL BENEFIT
ENTITLEMENT (.013 x $22,000) = $286
BENEFIT ENTITLEMENT ACCRUED $286 x 26/26 =
$286 PENSION ADJUSTMENT ($286 x
9) - ($1,000 x 26/26) = $2,574 - $1,000 = $1,574 TO BE REPORTED ON
T4 RRSP FOR 1994 $22,000 X 18% =
$3,960 $3,960 - $1,574 = $2,386 RRSP WHICH CAN BE BOUGHT FOR
1994 EXAMPLE
3: Employee who worked a full year of
pensionable employment ($80,000) without non-pensionable payments for the year
but salary is within the excluded earnings from the calculation for 1993.
GROSS EARNINGS: $80,000
PENSIONABLE EARNINGS: $80,000 FRACTION OF YEAR AS A PLAN
PARTICIPANT: full year 1993 CPP/QPP YMPE =
$33,400 ANNUAL BENEFIT
ENTITLEMENT (.013 x $33,400) + [.02 X ( $75,000 - $33,400)] =
$434 + $832 = $1,266 BENEFIT ENTITLEMENT
ACCRUED $1,266 x 26/26 = $1,266
PENSION ADJUSTMENT ($1,266 x 9) - ($1,000 x 26/26) = $11,394 -
$1,000 = $10,394 TO BE REPORTED ON T4 RRSP FOR
1994 $80,000 x 18% = $13,500 (maximum for 1994)
$13,500 - $10,394 = $3,106 RRSP WHICH CAN BE BOUGHT FOR 1994
EXAMPLE 4:
Employee who worked a full year of pensionable employment
($90,000) without non-pensionable payments for the year but salary above the
excluded earnings from the calculation for 1993.
GROSS EARNINGS: $90,000 PENSIONABLE EARNINGS:
$90,000 FRACTION OF YEAR AS A PLAN PARTICIPANT: full
year 1993 CPP/QPP YMPE = $33,400
ANNUAL BENEFIT ENTITLEMENT (.013 x $33,400) +
.02 x [($90,000 - $86,111) + ($75,000 - $33,400)] = $434 + .02 x ($3,889 +
$41,600) = $434 + $910 = $1,344 BENEFIT
ENTITLEMENT ACCRUED $1,344 x 26/26 = $1,344
PENSION ADJUSTMENT ($1,344 x 9) - ($1,000 x
26/26) = $12,096 - $1,000 = $11,096 TO BE REPORTED ON T4
RRSP FOR 1994 $90,000 X 18% = $13,500 (maximum
for 1994) $13,500 - $11,096 = $2,404 RRSP WHICH CAN BE BOUGHT
FOR 1994 EXAMPLE
5: Employee who worked a full year of
pensionable employment ($120,000) without non-pensionable payments for the
year. GROSS EARNINGS: $120,000
PENSIONABLE EARNINGS: $120,000 FRACTION OF YEAR AS A PLAN
PARTICIPANT: full year 1993 CPP/QPP YMPE =
$33,400 ANNUAL BENEFIT
ENTITLEMENT (.013 x $33,400) + .02 x [($120,000 - $86,111) +
($75,000 - $33,400)] = $434 + $1,510 = $1,944
MAXIMUM ANNUAL BENEFIT ENTITLEMENT IS $1,722.22
BENEFIT ENTITLEMENT ACCRUED $1,722.22 x 26/26 = $1,500 (maximum
for 1993) PENSION ADJUSTMENT
($1,500 x 9) - ($1,000 x 26/26) = $13,500 - $1,000 = $12,500 TO BE REPORTED ON
T4 RRSP FOR 1994 $120,000 x 18% =
$13,500 (maximum for 1994) $13,500 - $12,500 = $1000 RRSP WHICH
CAN BE BOUGHT FOR 1994
EXAMPLE 6: Employee who worked a full year
in 1993 but had completed 35 years service in the previous year
(1992). GROSS EARNINGS: $30,000
PENSIONABLE EARNINGS: "0" PENSION
ADJUSTMENT $0 TO BE REPORTED ON T4
RRSP FOR 1994 $30,000 X 18% = $5,400 = $5,400 -
0 = $5,400 RRSP WHICH CAN BE OUGHT FOR 1994
EXAMPLE 7: Employee Taken on
Strength part way through a year or Struck off Strength but was in pensionable
employment for the period worked and also had non-pensionable
payments. GROSS EARNINGS: $30,000
PENSIONABLE EARNINGS: $23,000 PENSIONABLE ANNUALIZED EARNINGS:
$46,000 FRACTION OF YEAR AS A PLAN PARTICIPANT: 13 pay periods
out of 26 1993 CPP/QPP YMPE = $33,400
ANNUAL BENEFIT ENTITLEMENT (.013
x $33,400) + .02 x ($46,000 - $33,400) = $434 + $252 = $686
BENEFIT ENTITLEMENT ACCRUED $686 x 13/26 =
$343 PENSION ADJUSTMENT ($343 x
9) - ($1,000 x 13/26) = ($3,087 - $500) = $2,587 TO BE REPORTED ON
T4 RRSP FOR 1994 $30,000 x 18% =
$5,400 $5,400 - $2,587 = $2,813 RRSP WHICH CAN BE BOUGHT FOR
1994 EXAMPLE
8: Employee ($40,000 gross earnings) who
works a full year of pensionable employment but has other non-pensionable
payments included in gross earnings. GROSS
EARNINGS: $40,000 PENSIONABLE EARNINGS: $35,000
FRACTION OF YEAR AS A PLAN PARTICIPANT: full year
1993 CPP/QPP YMPE = $33,400 ANNUAL BENEFIT
ENTITLEMENT (.013 x $33,400) + .02 x ($35,000 - $33,400) = $434
+ $32 = $466 BENEFIT ENTITLEMENT
ACCRUED $466 x 26/26 = $466
PENSION ADJUSTMENT (PA) ($466 x 9) - ($1,000 x 26/26) = $4,194 -
$1,000 = $3,194 TO BE REPORTED ON T4 RRSP FOR
1994 $40,000 x 18% = $7,200 $7,200 - $3,194 =
$4,006 RRSP WHICH CAN BE BOUGHT FOR 1994
EXAMPLE 9: Employee who had
periods of pensionable LWOP (e.g.: maternity leave) during the year (gross
earnings $17,500) but the whole year is considered as pensionable (annual
salary $35,000). GROSS EARNINGS:
$17,500 PENSIONABLE EARNINGS: $35,000 FRACTION OF
YEAR AS A PLAN PARTICIPANT: 26 pay periods out of 26 (*no
proration) 1993 CPP/QPP YMPE = $33,400
ANNUAL BENEFIT ENTITLEMENT (.013
x $33,400) + .02 x ($35,000 - $33,400) = $434 + $32 = $466
BENEFIT ENTITLEMENT ACCRUED $466 x 26/26 =
$466 PENSION ADJUSTMENT (PA)
($466 x 9) - ($1,000 x 26/26) = $4,194 - $1,000 = $3,194 TO BE REPORTED ON
T4 RRSP FOR 1994 $17,500 x 18% =
$3,150 $3,150 - $3,194 = $0 RRSP WHICH CAN BE BOUGHT FOR 1994
EXAMPLE
10: Employee who worked all year (gross
earnings $40,000) but was in casual status (term less than six months) for
first half of the year and also has non-pensionable payments of $5,000 included
in gross earnings. GROSS EARNINGS:
$40,000 PENSIONABLE EARNINGS: $17,500 PENSIONABLE
EARNINGS ANNUALIZED: $35,000 FRACTION OF YEAR AS A PLAN
PARTICIPANT: 13 pay periods out of 26 1993
CPP/QPP YMPE = $33,400 ANNUAL BENEFIT
ENTITLEMENT (.013 x $33,400) + .02 x ($35,000 - $33,400) = $434
+ $32 = $466 BENEFIT ENTITLEMENT
ACCRUED $466 x 13/26 = $233
PENSION ADJUSTMENT ($233 x 9) - ($1,000 x 13/26) = $2,097 - $500
= $1,597 TO BE REPORTED ON T4 RRSP FOR
1994 $40,000 X 18% = $7,200 $7,200 - $1,597 =
$5,603 RRSP WHICH CAN BE BOUGHT FOR 1994
EXAMPLE 11: Employee who
worked the full year but only became a contributor during the year and received
non pensionable payments of $5,000. GROSS
EARNINGS: $45,000 PENSIONABLE EARNINGS: $20,000
PENSIONABLE EARNINGS ANNUALIZED: $40,000 FRACTION OF YEAR AS A
PLAN PARTICIPANT: 13 pay periods out of 26 1993 CPP/QPP YMPE =
$33,400 ANNUAL BENEFIT
ENTITLEMENT (.013 x $33,400) + .02 X ($40,000 - $33,400) = $434
+ $132 = $566 BENEFIT ENTITLEMENT
ACCRUED $566 x 13/26 = $283
PENSION ADJUSTMENT ($283 x 9) - ($1,000 x 13/26) = $2,547 - $500
= $2,047 RRSP FOR 1994 $45,000 x
18% = $8,100 $8,100 - $2,047 = $6,053 RRSP WHICH CAN BE BOUGHT
FOR 1994 EXAMPLE
12: Employee Taken on Strength or Struck-Off
Strength during the year, but was in pensionable employment for the period
worked. GROSS EARNINGS: $92,308
PENSIONABLE EARNINGS ANNUALIZED: $120,000 FRACTION OF YEAR AS A
PLAN PARTICIPANT: 20 pay periods out of 26 1993
CPP/QPP YMPE = $33,400 ANNUAL BENEFIT
ENTITLEMENT (.013 x $33,400) + .02 x [($120,000 - $86,111) +
($75,000 - $33,400)] = $434 + $1,510 = $1,944 MAXIMUM ANNUAL
BENEFIT ENTITLEMENT IS $1,722.22 BENEFIT
ENTITLEMENT ACCRUED $1,722.22 x 20/26 = $1,325
PENSION ADJUSTMENT (PA) ($1,325 x 9) - ($1,000 x
20/26) = $11,925 - $769 = $11,156 RRSP FOR
1994 $92,308 x 18% = $13,500 (maximum for 1994)
$13,500 - $11,156= $2,344 RRSP WHICH CAN BE BOUGHT FOR 1994
EXAMPLE 13:
Employee Taken on Strength or Struck-Off Strength during the
year, but was in pensionable employment for the period worked.
GROSS EARNINGS: $110,770 PENSIONABLE EARNINGS
ANNUALIZED: $120,000 FRACTION OF YEAR AS A PLAN PARTICIPANT: 24
pay periods out of 26 1993 CPP/QPP YMPE =
$33,400 ANNUAL BENEFIT
ENTITLEMENT (.013 x $33,400) + .02 x ($120,000 - $86,111) +
($75,000 - $33,400) = $434 + $1,510 = $1,944 = $1,722.22 (maximum for
1993) BENEFIT ENTITLEMENT ACCRUED
$1,722.22 x 24/26 = $1,500 (maximum for 1993)
PENSION ADJUSTMENT ($1,500 x 9) - ($1,000 x 24/26) = $13,500 -
$923 = $12,500 (maximum for 1993) RRSP FOR
1994 $110,700 x 18% = $13,500 (maximum for 1994)
$13,500 - $12,500 = $1,000 RRSP WHICH CAN BE BOUGHT FOR 1994
EXAMPLE 14:
Employee on LWOP for the full year in 1993 and chooses not to
count his/her service for PSSA on October 4, 1993. The PA will be calculated on
20 pay periods (from 01-01-93 to 04-10-93).
GROSS EARNINGS: $0 PENSIONABLE EARNINGS:
$30,000 PENSIONABLE EARNINGS ANNUALIZED: $39,000
FRACTION OF YEAR AS A PLAN PARTICIPANT: 20 pay periods out of 26
1993 CPP/QPP YMPE = $33,400
ANNUAL BENEFIT ENTITLEMENT (.013 x $33,400) + .02 x ($39,000 -
$33,400) = $434 + $112 = $546 BENEFIT
ENTITLEMENT ACCRUED $546 x 20/26 = $420
PENSION ADJUSTMENT ($420 x 9) - ($1,000 x 20/26)
= $3,780 - $769 = $3,011 TO BE REPORTED ON T4
RRSP FOR 1994 $0 x 18% = $0 $0 - $3,011 = $0 RRSP
WHICH CAN BE BOUGHT FOR 1994
EXAMPLE 15: Employee on LWOP from June 3,
1993 to December 31, 1993 and chooses not to count his/her service for PSSA on
September 20, 1993. The PA will be calculated on 19 pay periods (from 01-01-93
to 20-09-93). GROSS EARNINGS -
$16,500 PENSIONABLE EARNINGS - $28,500
PENSIONABLE EARNINGS ANNUALIZED - $39,000 FRACTION OF YEAR AS A
PLAN PARTICIPANT: 19 pay periods out of 26 1993
CPP/QPP YMPE = $33,400 ANNUAL BENEFIT
ENTITLEMENT (.013 x $33,400) + .02 x ($39,000 - $33,400) = $434
+ $112 = $546 BENEFIT ENTITLEMENT
ACCRUED $546 x 19/26 = $399
PENSION ADJUSTMENT = ($399 x 9) - ($1,000 x 19/26) = ($3,591 - $731) = $2,860
TO BE REPORTED ON T4 RRSP FOR
1994 $16,500 x 18% = $2,970 = $2,970 - $2,860 = $110 RRSP WHICH
CAN BE BOUGHT FOR 1994
EXAMPLE 16: Employee on LWOP from August 12,
1993 to December 31, 1993 and chooses not to count his/her service for PSSA on
September 20, 1993. The PA will be calculated on 23 pay periods (from 01-01-93
to 12-11-93) because the first 3 months of LWOP are always subject to
PSSA. GROSS EARNINGS: $28,800
PENSIONABLE EARNINGS: $41,400 PENSIONABLE EARNINGS ANNUALIZED:
$46,800 FRACTION OF YEAR AS A PLAN PARTICIPANT: 23 pay periods
out of 26 1993 CPP/QPP YMPE = $33,400
ANNUAL BENEFIT ENTITLEMENT (.013
x $33,400) + .02 x ($46,800 - $33,400) = $434 + $268 = $702
BENEFIT ENTITLEMENT ACCRUED $702 x 23/26 = $621
PENSION ADJUSTMENT ($621 x 9) -
($1,000 x 23/26) = ($5,589 - $885) = $4,704 TO BE REPORTED ON T4
RRSP FOR 1994 $28,800 x 18% = $5,184 = $5,184 -
$4,704 = $480 RRSP WHICH CAN BE BOUGHT FOR 1994
EXAMPLE 17:
Employee on LWOP from January 1, 1993 to December 1, 1993 and chooses not to
count his service under PSSA on December 4, 1993. The PA will be calculated for
the full year and cannot be cancelled. GROSS
EARNINGS: $3,000 PENSIONABLE EARNINGS: $39,000
FRACTION OF YEAR AS A PLAN PARTICIPANT: full year (* no
proration) 1993 CPP/QPP YMPE = $33,400
ANNUAL BENEFIT ENTITLEMENT (.013
X $33,400) + .02 X ($39,000 - $33,400) = $434 + $112 = $546
BENEFIT ENTITLEMENT ACCRUED $546 x 26/26 =
$546 PENSION ADJUSTMENT ($546 x
9) - ($1,000 x 26/26) = $4,914 - $1,000 = $3,914 TO BE REPORTED ON
T4 RRSP FOR 1994 $3,000 x 18% =
$540 $540 - $3,914 = $0 RRSP WHICH CAN BE BOUGHT FOR 1994
APPENDIX C
PA REFERENCE TABLE
ANNUAL PENSIONABLE EARNINGS ($)
|
|
FROM
|
TO
|
PENSION ADJUSTMENT ($)
|
0
|
119.99
|
0
|
120
|
239.99
|
0
|
240
|
359.99
|
0
|
360
|
479.99
|
0
|
480
|
599.99
|
0
|
600
|
719.99
|
0
|
720
|
839.99
|
0
|
840
|
959.99
|
0
|
960
|
1,079.99
|
0
|
1,080
|
1,199.99
|
0
|
1,200
|
1,319.99
|
0
|
1,320
|
1,439.99
|
0
|
1,440
|
1,559.99
|
0
|
1,560
|
1,679.99
|
0
|
1,680
|
1,799.99
|
0
|
1,800
|
1,919.99
|
0
|
1,920
|
2,039.99
|
0
|
2,040
|
2,159.99
|
0
|
2,160
|
2,279.99
|
0
|
2,280
|
2,399.99
|
0
|
2,400
|
2,519.99
|
0
|
2,520
|
2,639.99
|
0
|
2,640
|
2,759.99
|
0
|
2,760
|
2,879.99
|
0
|
2,880
|
2,999.99
|
0
|
3,000
|
3,119.99
|
0
|
3,120
|
3,239.99
|
0
|
3,240
|
3,359.99
|
0
|
3,360
|
3,479.99
|
0
|
3,480
|
3,599.99
|
0
|
3,600
|
3,719.99
|
0
|
3,720
|
3,839.99
|
0
|
3,840
|
3,959.99
|
0
|
3,960
|
4,079.99
|
0
|
4,080
|
4,199.99
|
0
|
4,200
|
4,319.99
|
0
|
4,320
|
4,439.99
|
0
|
4,440
|
4,559.99
|
0
|
4,560
|
4,679.99
|
0
|
4,680
|
4,799.99
|
0
|
4,800
|
4,919.99
|
0
|
4,920
|
5,039.99
|
0
|
5,040
|
5,159.99
|
0
|
5,160
|
5,279.99
|
0
|
5,280
|
5,399.99
|
0
|
5,400
|
5,519.99
|
0
|
5,520
|
5,639.99
|
0
|
5,640
|
5,759.99
|
0
|
5,760
|
5,879.99
|
0
|
5,880
|
5,999.99
|
0
|
6,000
|
6,119.99
|
0
|
6,120
|
6,239.99
|
0
|
6,240
|
6,359.99
|
0
|
6,360
|
6,479.99
|
0
|
6,480
|
6,599.99
|
0
|
6,600
|
6,719.99
|
0
|
6,720
|
6,839.99
|
0
|
6,840
|
6,959.99
|
0
|
6,960
|
7,079.99
|
0
|
7,080
|
7,199.99
|
0
|
7,200
|
7,319.99
|
0
|
7,320
|
7,439.99
|
0
|
7,440
|
7,559.99
|
0
|
7,560
|
7,679.99
|
0
|
7,680
|
7,799.99
|
0
|
7,800
|
7,919.99
|
0
|
7,920
|
8,039.99
|
0
|
8,040
|
8,159.99
|
0
|
8,160
|
8,279.99
|
0
|
8,280
|
8,399.99
|
0
|
8,400
|
8,519.99
|
0
|
8,520
|
8,639.99
|
4
|
8,640
|
8,759.99
|
18
|
8,760
|
8,879.99
|
32
|
8,880
|
8,999.99
|
46
|
9,000
|
9,119.99
|
60
|
9,120
|
9,239.99
|
74
|
9,240
|
9,359.99
|
88
|
9,360
|
9,479.99
|
102
|
9,480
|
9,599.99
|
116
|
9,600
|
9,719.99
|
130
|
9,720
|
9,839.99
|
144
|
9,840
|
9,959.99
|
158
|
9,960
|
10,079.99
|
172
|
10,080
|
10,199.99
|
186
|
10,200
|
10,319.99
|
200
|
10,320
|
10,439.99
|
214
|
10,440
|
10,559.99
|
229
|
10,560
|
10,679.99
|
243
|
10,680
|
10,799.99
|
257
|
10,800
|
10,919.99
|
271
|
10,920
|
11,039.99
|
285
|
11,040
|
11,159.99
|
299
|
11,160
|
11,279.99
|
313
|
11,280
|
11,399.99
|
327
|
11,400
|
11,519.99
|
341
|
11,520
|
11,639.99
|
355
|
11,640
|
11,759.99
|
369
|
11,760
|
11,879.99
|
383
|
11,880
|
11,999.99
|
397
|
12,000
|
12,119.99
|
411
|
12,120
|
12,239.99
|
425
|
12,240
|
12,359.99
|
439
|
12,360
|
12,479.99
|
453
|
12,480
|
12,599.99
|
467
|
12,600
|
12,719.99
|
481
|
12,720
|
12,839.99
|
495
|
12,840
|
12,959.99
|
509
|
12,960
|
13,079.99
|
523
|
13,080
|
13,199.99
|
537
|
13,200
|
13,319.99
|
551
|
13,320
|
13,439.99
|
565
|
13,440
|
13,559.99
|
580
|
13,560
|
13,679.99
|
594
|
13,680
|
13,799.99
|
608
|
13,800
|
13,919.99
|
622
|
13,920
|
14,039.99
|
636
|
14,040
|
14,159.99
|
650
|
14,160
|
14,279.99
|
664
|
14,280
|
14,399.99
|
678
|
14,400
|
14,519.99
|
692
|
14,520
|
14,639.99
|
706
|
14,640
|
14,759.99
|
720
|
14,760
|
14,879.99
|
734
|
14,880
|
14,999.99
|
748
|
15,000
|
15,119.99
|
762
|
15,120
|
15,239.99
|
776
|
15,240
|
15,359.99
|
790
|
15,360
|
15,479.99
|
804
|
15,480
|
15,599.99
|
818
|
15,600
|
15,719.99
|
832
|
15,720
|
15,839.99
|
846
|
15,840
|
15,959.99
|
860
|
15,960
|
16,079.99
|
874
|
16,080
|
16,199.99
|
888
|
16,200
|
16,319.99
|
902
|
16,320
|
16,439.99
|
916
|
16,440
|
16,559.99
|
931
|
16,560
|
16,679.99
|
945
|
16,680
|
16,799.99
|
959
|
16,800
|
16,919.99
|
973
|
16,920
|
17,039.99
|
987
|
17,040
|
17,159.99
|
1,001
|
17,160
|
17,279.99
|
1,015
|
17,280
|
17,399.99
|
1,029
|
17,400
|
17,519.99
|
1,043
|
17,520
|
17,639.99
|
1,057
|
17,640
|
17,759.99
|
1,071
|
17,760
|
17,879.99
|
1,085
|
17,880
|
17,999.99
|
1,099
|
18,000
|
18,119.99
|
1,113
|
18,120
|
18,239.99
|
1,127
|
18,240
|
18,359.99
|
1,141
|
18,360
|
18,479.99
|
1,155
|
18,480
|
18,599.99
|
1,169
|
18,600
|
18,719.99
|
1,183
|
18,720
|
18,839.99
|
1,197
|
18,840
|
18,959.99
|
1,211
|
18,960
|
19,079.99
|
1,225
|
19,080
|
19,199.99
|
1,239
|
19,200
|
19,319.99
|
1,253
|
19,320
|
19,439.99
|
1,267
|
19,440
|
19,559.99
|
1,282
|
19,560
|
19,679.99
|
1,296
|
19,680
|
19,799.99
|
1,310
|
19,800
|
19,919.99
|
1,324
|
19,920
|
20,039.99
|
1,338
|
20,040
|
20,159.99
|
1,352
|
20,160
|
20,279.99
|
1,366
|
20,280
|
20,399.99
|
1,380
|
20,400
|
20,519.99
|
1,394
|
20,520
|
20,639.99
|
1,408
|
20,640
|
20,759.99
|
1,422
|
20,760
|
20,879.99
|
1,436
|
20,880
|
20,999.99
|
1,450
|
21,000
|
21,119.99
|
1,464
|
21,120
|
21,239.99
|
1,478
|
21,240
|
21,359.99
|
1,492
|
21,360
|
21,479.99
|
1,506
|
21,480
|
21,599.99
|
1,520
|
21,600
|
21,719.99
|
1,534
|
21,720
|
21,839.99
|
1,548
|
21,840
|
21,959.99
|
1,562
|
21,960
|
22,079.99
|
1,576
|
22,080
|
22,199.99
|
1,590
|
22,200
|
22,319.99
|
1,604
|
22,320
|
22,439.99
|
1,618
|
22,440
|
22,559.99
|
1,633
|
22,560
|
22,679.99
|
1,647
|
22,680
|
22,799.99
|
1,661
|
22,800
|
22,919.99
|
1,675
|
22,920
|
23,039,99
|
1,689
|
23,040
|
23,159.99
|
1,703
|
23,160
|
23,279.99
|
1,717
|
23,280
|
23,399.99
|
1,731
|
23,400
|
23,519.99
|
1,745
|
23,520
|
23,639.99
|
1,759
|
23,640
|
23,759.99
|
1,773
|
23,760
|
23,879.99
|
1,787
|
23,880
|
23,999.99
|
1,801
|
24,000
|
24,119.99
|
1,815
|
24,120
|
24,239.99
|
1,829
|
24,240
|
24,359.99
|
1,843
|
24,360
|
24,479.99
|
1,857
|
24,480
|
24,599.99
|
1,871
|
24,600
|
24,719.99
|
1,885
|
24,720
|
24,839.99
|
1,899
|
24,840
|
24,959.99
|
1,913
|
24,960
|
25,079.99
|
1,927
|
25,080
|
25,199.99
|
1,941
|
25,200
|
25,319.99
|
1,955
|
25,320
|
25,439.99
|
1,969
|
25,440
|
25,559.99
|
1,984
|
25,560
|
25,679.99
|
1,998
|
25,680
|
25,799.99
|
2,012
|
25,800
|
25,919.99
|
2,026
|
25,920
|
26,039.99
|
2,040
|
26,040
|
26,159.99
|
2,054
|
26,160
|
26,279.99
|
2,068
|
26,280
|
26,399.99
|
2,082
|
26,400
|
26,519.99
|
2,096
|
26,520
|
26,639.99
|
2,110
|
26,640
|
26,759.99
|
2,124
|
26,760
|
26,879.99
|
2,138
|
26,880
|
26,999.99
|
2,152
|
27,000
|
27,119.99
|
2,166
|
27,120
|
27,239.99
|
2,180
|
27,240
|
27,359.99
|
2,194
|
27,360
|
27,479.99
|
2,208
|
27,480
|
27,599.99
|
2,222
|
27,600
|
27,719.99
|
2,236
|
27,720
|
27,839.99
|
2,250
|
27,840
|
27,959.99
|
2,264
|
27,960
|
28,079.99
|
2,278
|
28,080
|
28,199.99
|
2,292
|
28,200
|
28,319.99
|
2,306
|
28,320
|
28,439.99
|
2,320
|
28,440
|
28,559.99
|
2,335
|
28,560
|
28,679.99
|
2,349
|
28,680
|
28,799.99
|
2,363
|
28,800
|
28,919.99
|
2,377
|
28,920
|
29,039.99
|
2,391
|
29,040
|
29,159.99
|
2,405
|
29,160
|
29,279.99
|
2,419
|
29,280
|
29,399.99
|
2,433
|
29,400
|
29,519.99
|
2,447
|
29,520
|
29,639.99
|
2,461
|
29,640
|
29,759.99
|
2,475
|
29,760
|
29,879.99
|
2,489
|
29,880
|
29,999.99
|
2,503
|
30,000
|
30,119.99
|
2,517
|
30,120
|
30,239.99
|
2,531
|
30,240
|
30,359.99
|
2,545
|
30,360
|
30,479.99
|
2,559
|
30,480
|
30,599.99
|
2,573
|
30,600
|
30,719.99
|
2,587
|
30,720
|
30,839.99
|
2,601
|
30,840
|
30,959.99
|
2,615
|
30,960
|
31,079.99
|
2,629
|
31,080
|
31,199.99
|
2,643
|
31,200
|
31,319.99
|
2,657
|
31,320
|
31,439.99
|
2,671
|
31,440
|
31,559.99
|
2,686
|
31,560
|
31,679.99
|
2,700
|
31,680
|
31,799.99
|
2,714
|
31,800
|
31,919.99
|
2,728
|
31,920
|
32,039.99
|
2,742
|
32,040
|
32,159.99
|
2,756
|
32,160
|
32,279.99
|
2,770
|
32,280
|
32,399.99
|
2,784
|
32,400
|
32,519.99
|
2,798
|
32,520
|
32,639.99
|
2,812
|
32,640
|
32,759.99
|
2,826
|
32,760
|
32,879.99
|
2,840
|
32,880
|
32,999.99
|
2,854
|
33,000
|
33,119.99
|
2,868
|
33,120
|
33,239.99
|
2,882
|
33,240
|
33,359.99
|
2,896
|
33,360
|
33,479.99
|
2,911
|
33,480
|
33,599.99
|
2,933
|
33,600
|
33,719.99
|
2,955
|
33,720
|
33,839.99
|
2,976
|
33,840
|
33,959.99
|
2,998
|
33,960
|
34,079.99
|
3,019
|
34,080
|
34,199.99
|
3,041
|
34,200
|
34,319.99
|
3,063
|
34,320
|
34,439.99
|
3,084
|
34,440
|
34,559.99
|
3,106
|
34,560
|
34,679.99
|
3,127
|
34,680
|
34,799.99
|
3,149
|
34,800
|
34,919.99
|
3,171
|
34,920
|
35,039.99
|
3,192
|
35,040
|
35,159.99
|
3,214
|
35,160
|
35,279.99
|
3,235
|
35,280
|
35,399.99
|
3,257
|
35,400
|
35,519.99
|
3,279
|
35,520
|
35,639.99
|
3,300
|
35,640
|
35,759.99
|
3,322
|
35,760
|
35,879.99
|
3,343
|
35,880
|
35,999.99
|
3,365
|
36,000
|
36,119.99
|
3,387
|
36,120
|
36,239.99
|
3,408
|
36,240
|
36,359.99
|
3,430
|
36,360
|
36,479.99
|
3,451
|
36,480
|
36,599.99
|
3,473
|
36,600
|
36,719.99
|
3,495
|
36,720
|
36,839.99
|
3,516
|
36,840
|
36,959.99
|
3,538
|
36,960
|
37,079.99
|
3,559
|
37,080
|
37,199.99
|
3,581
|
37,200
|
37,319.99
|
3,603
|
37,320
|
37,439.99
|
3,624
|
37,440
|
37,559.99
|
3,646
|
37,560
|
37,679.99
|
3,667
|
37,680
|
37,799.99
|
3,689
|
37,800
|
37,919.99
|
3,711
|
37,920
|
38,039.99
|
3,732
|
38,040
|
38,159.99
|
3,754
|
38,160
|
38,279.99
|
3,775
|
38,280
|
38,399.99
|
3,797
|
38,400
|
38,519.99
|
3,819
|
38,520
|
38,639.99
|
3,840
|
38,640
|
38,759.99
|
3,862
|
38,760
|
38,879.99
|
3,883
|
38,880
|
38,999.99
|
3,905
|
39,000
|
39,119.99
|
3,927
|
39,120
|
39,239.99
|
3,948
|
39,240
|
39,359.99
|
3,970
|
39,360
|
39,479.99
|
3,991
|
39,480
|
39,599.99
|
4,013
|
39,600
|
39,719.99
|
4,035
|
39,720
|
39,839.99
|
4,056
|
39,840
|
39,959.99
|
4,078
|
39,960
|
40,079.99
|
4,099
|
40,080
|
40,199.99
|
4,121
|
40,200
|
40,319.99
|
4,143
|
40,320
|
40,439.99
|
4,164
|
40,440
|
40,559.99
|
4,186
|
40,560
|
40,679.99
|
4,207
|
40,680
|
40,799.99
|
4,229
|
40,800
|
40,919.99
|
4,251
|
40,920
|
41,039.99
|
4,272
|
41,040
|
41,159.99
|
4,294
|
41,160
|
41,279.99
|
4,315
|
41,280
|
41,399.99
|
4,337
|
41,400
|
41,519.99
|
4,359
|
41,520
|
41,639.99
|
4,380
|
41,640
|
41,759.99
|
4,402
|
41,760
|
41,879.99
|
4,423
|
41,880
|
41,999.99
|
4,445
|
42,000
|
42,119.99
|
4,467
|
42,120
|
42,239.99
|
4,488
|
42,240
|
42,359.99
|
4,510
|
42,360
|
42,479.99
|
4,531
|
42,480
|
42,599.99
|
4,553
|
42,600
|
42,719.99
|
4,575
|
42,720
|
42,839.99
|
4,596
|
42,840
|
42,959.99
|
4,618
|
42,960
|
43,079.99
|
4,639
|
43,080
|
43,199.99
|
4,661
|
43,200
|
43,319.99
|
4,683
|
43,320
|
43,439.99
|
4,704
|
43,440
|
43,559.99
|
4,726
|
43,560
|
43,679.99
|
4,747
|
43,680
|
43,799.99
|
4,769
|
43,800
|
43,919.99
|
4,791
|
43,920
|
44,039.99
|
4,812
|
44,040
|
44,159.99
|
4,834
|
44,160
|
44,279.99
|
4,855
|
44,280
|
44,399.99
|
4,877
|
44,400
|
44,519.99
|
4,899
|
44,520
|
44,639.99
|
4,920
|
44,640
|
44,759.99
|
4,942
|
44,760
|
44,879.99
|
4,963
|
44,880
|
44,999.99
|
4,985
|
45,000
|
45,119.99
|
5,007
|
45,120
|
45,239.99
|
5,028
|
45,240
|
45,359.99
|
5,050
|
45,360
|
45,479.99
|
5,071
|
45,480
|
45,599.99
|
5,093
|
45,600
|
45,719.99
|
5,115
|
45,720
|
45,839.99
|
5,136
|
45,840
|
45,959.99
|
5,158
|
45,960
|
46,079.99
|
5,179
|
46,080
|
46,199.99
|
5,201
|
46,200
|
46,319.99
|
5,223
|
45,320
|
46,439.99
|
5,244
|
46,440
|
46,559.99
|
5,266
|
46,560
|
46,679.99
|
5,287
|
46,680
|
46,799.99
|
5,309
|
46,800
|
46,919.99
|
5,331
|
46,920
|
47,039.99
|
5,352
|
47,040
|
47,159.99
|
5,374
|
47,160
|
47,279.99
|
5,395
|
47,280
|
47,399.99
|
5,417
|
47,400
|
47,519.99
|
5,439
|
47,520
|
47,639.99
|
5,460
|
47,640
|
47,759.99
|
5,482
|
47,760
|
47,879.99
|
5,503
|
47,880
|
47,999.99
|
5,525
|
48,000
|
48,119.99
|
5,547
|
48,120
|
48,239.99
|
5,568
|
48,240
|
48,359.99
|
5,590
|
48,360
|
48,479.99
|
5,611
|
48,480
|
48,599.99
|
5,633
|
48,600
|
48,719.99
|
5,655
|
48,720
|
48,839.99
|
5,676
|
48,840
|
48,959.99
|
5,698
|
48,960
|
49,079.99
|
5,719
|
49,080
|
49,199.99
|
5,741
|
49,200
|
49,319.99
|
5,763
|
49,320
|
49,439.99
|
5,784
|
49,440
|
49,559.99
|
5,806
|
49,560
|
49,679.99
|
5,827
|
49,680
|
49,799.99
|
5,849
|
49,800
|
49,919.99
|
5,871
|
49,920
|
50,039.99
|
5,892
|
50,040
|
50,159.99
|
5,914
|
50,160
|
50,279.99
|
5,935
|
50,280
|
50,399.99
|
5,957
|
50,400
|
50,519.99
|
5,979
|
50,520
|
50,639.99
|
6,000
|
50,640
|
50,759.99
|
6,022
|
50,760
|
50,879.99
|
6,043
|
50,880
|
50,999.99
|
6,065
|
51,000
|
51,119.99
|
6,087
|
51,120
|
51,239.99
|
6,108
|
51,240
|
51,359.99
|
6,130
|
51,360
|
51,479.99
|
6,151
|
51,480
|
51,599.99
|
6,173
|
51,600
|
51,719.99
|
6,195
|
51,720
|
51,839.99
|
6 216
|
51,840
|
51,959.99
|
6 238
|
51,960
|
52,079.99
|
6 259
|
52,080
|
52,199.99
|
6 281
|
52,200
|
52,319.99
|
6 303
|
52,320
|
52,439.99
|
6,324
|
52,440
|
52,559.99
|
6,346
|
52,560
|
52,679.99
|
6,367
|
52,680
|
52,799.99
|
6,389
|
52,800
|
52,919.99
|
6,411
|
52,920
|
53,039.99
|
6,432
|
53,040
|
53,159.99
|
6,454
|
53,160
|
53,279.99
|
6,475
|
53,280
|
53,399.99
|
6,497
|
53,400
|
53,519.99
|
6,519
|
53,520
|
53,639.99
|
6,540
|
53,640
|
53,759.99
|
6,562
|
53,760
|
53,879.99
|
6,583
|
53,880
|
53,999.99
|
6,605
|
54,000
|
54,119.99
|
6,627
|
54,120
|
54,239.99
|
6,648
|
54,240
|
54,359.99
|
6,670
|
54,360
|
54,479.99
|
6,691
|
54,480
|
54,599.99
|
6,713
|
54,600
|
54,719.99
|
6,735
|
54,720
|
54,839.99
|
6,756
|
54,840
|
54,959.99
|
6,778
|
54,960
|
55,079.99
|
6,799
|
55,080
|
55,199.99
|
6,821
|
55,200
|
55,319.99
|
6,843
|
55,320
|
55,439.99
|
6,864
|
55,440
|
55,559.99
|
6,886
|
55,560
|
55,679.99
|
6,907
|
55,680
|
55,799.99
|
6,929
|
55,800
|
55,919.99
|
6,951
|
55,920
|
56,039.99
|
6,972
|
56,040
|
56,159.99
|
6,994
|
56,160
|
56,279.99
|
7,015
|
56,280
|
56,399.99
|
7,037
|
56,400
|
56,519.99
|
7,059
|
56,520
|
56,639.99
|
7,080
|
56,640
|
56,759.99
|
7,102
|
56,760
|
56,879.99
|
7,123
|
56,880
|
56,999.99
|
7,145
|
57,000
|
57,119.99
|
7,167
|
57,120
|
57,239.99
|
7,188
|
57,240
|
57,359.99
|
7,210
|
57,360
|
57,479.99
|
7,231
|
57,480
|
57,599.99
|
7,253
|
57,600
|
57,719.99
|
7,275
|
57,720
|
57,839.99
|
7,296
|
57,840
|
57,959.99
|
7,318
|
57,960
|
58,079.99
|
7,339
|
58,080
|
58,199.99
|
7,361
|
58,200
|
58,319.99
|
7,383
|
58,320
|
58,439.99
|
7,404
|
58,440
|
58,559.99
|
7,426
|
58,560
|
58,679.99
|
7,447
|
58,680
|
58,799.99
|
7,469
|
58,800
|
58,919.99
|
7,491
|
58,920
|
59,039.99
|
7,512
|
59,040
|
59,159.99
|
7,534
|
59,160
|
59,279.99
|
7,555
|
59,280
|
59,399.99
|
7,577
|
59,400
|
59,519.99
|
7,599
|
59,520
|
59,639.99
|
7,620
|
59,640
|
59,759.99
|
7,642
|
59,760
|
59,879.99
|
7,663
|
59,880
|
59,999.99
|
7,685
|
60,000
|
60,119.99
|
7,707
|
60,120
|
60,239.99
|
7,728
|
60,240
|
60,359.99
|
7,750
|
60,360
|
60,479.99
|
7,771
|
60,480
|
60,599.99
|
7,793
|
60,600
|
60,719.99
|
7,815
|
60,720
|
60,839.99
|
7,836
|
60,840
|
60,959.99
|
7,858
|
60,960
|
61,079.99
|
7,859
|
61,080
|
61,199.99
|
7,901
|
61,200
|
61,319.99
|
7,923
|
61,320
|
61,439.99
|
7,944
|
61,440
|
61,559.99
|
7,966
|
61,560
|
61,679.99
|
7,987
|
61,680
|
61,799.99
|
8,009
|
61,800
|
61,919.99
|
8,031
|
61,920
|
62,039.99
|
8,052
|
62,040
|
62,159.99
|
8,074
|
62,160
|
62,279.99
|
8,095
|
62,280
|
62,399.99
|
8,117
|
62,400
|
62,519.99
|
8,139
|
62,520
|
62,639.99
|
8,160
|
62,640
|
62,759.99
|
8,182
|
62,760
|
62,879.99
|
8,203
|
62,880
|
62,999.99
|
8,225
|
63,000
|
63,119.99
|
8,247
|
63,120
|
63,239.99
|
8,268
|
63,240
|
63,359.99
|
8,290
|
63,360
|
63,479.99
|
8,311
|
63,480
|
63,599.99
|
8,333
|
63,600
|
63,719.99
|
8,355
|
63,720
|
63,839.99
|
8,376
|
63,840
|
63,959.99
|
8,398
|
63,960
|
64,079.99
|
8,419
|
64,080
|
64,199.99
|
8,441
|
64,200
|
64,319.99
|
8,463
|
64,320
|
64,439.99
|
8,484
|
64,440
|
64,559.99
|
8,506
|
64,560
|
64,679.99
|
8,527
|
64,680
|
64,799.99
|
8,549
|
64,800
|
64,919.99
|
8,571
|
64,920
|
65,039.99
|
8,592
|
65,040
|
65,159.99
|
8,614
|
65,160
|
65,279.99
|
8,635
|
65,280
|
65,399.99
|
8,657
|
65,400
|
65,519.99
|
8,679
|
65,520
|
65,639.99
|
8,700
|
65,640
|
65,759.99
|
8,722
|
65,760
|
65,879.99
|
8,743
|
65,880
|
65,999.99
|
8,765
|
66,000
|
66,119.99
|
8,787
|
66,120
|
66,239.99
|
8,808
|
66,240
|
66,359.99
|
8,830
|
66,360
|
66,479.99
|
8,851
|
66,480
|
66,599.99
|
8,873
|
66,600
|
66,719.99
|
8,895
|
66,720
|
66,839.99
|
8,916
|
66,840
|
66,959.99
|
8,938
|
66,960
|
67,079.99
|
8,959
|
67,080
|
67,199.99
|
8,981
|
67,200
|
67,319.99
|
9,003
|
67,320
|
67,439.99
|
9,024
|
67,440
|
67,559.99
|
9,046
|
67,560
|
67,679.99
|
9,067
|
67,680
|
67,799.99
|
9,089
|
67,800
|
67,919.99
|
9,111
|
67,920
|
68,039.99
|
9,132
|
68,040
|
68,159. 99
|
9,154
|
68,160
|
68,279.99
|
9,175
|
68,280
|
68,399.99
|
9,197
|
68,400
|
68,519.99
|
9,219
|
68,520
|
68,639.99
|
9,240
|
68,640
|
68,759.99
|
9,262
|
68,760
|
68,879.99
|
9,283
|
68,880
|
68,999.99
|
9,305
|
69,000
|
69,119.99
|
9,327
|
69,120
|
69,239.99
|
9,348
|
69,240
|
69,359.99
|
9,370
|
69,360
|
69,479.99
|
9,391
|
69,480
|
69,599.99
|
9,413
|
69,600
|
69,719.99
|
9,435
|
69,720
|
69,839.99
|
9,456
|
69,840
|
69,959.99
|
9,478
|
69,960
|
70,079.99
|
9,499
|
70,080
|
70,199.99
|
9,521
|
70,200
|
70,319.99
|
9,543
|
70,320
|
70,439.99
|
9,564
|
70,440
|
70,559.99
|
9,586
|
70,560
|
70,679.99
|
9,607
|
70,680
|
70,799.99
|
9,629
|
70,800
|
70,919.99
|
9,651
|
70,920
|
71,039.99
|
9,672
|
71,040
|
71,159.99
|
9,694
|
71,160
|
71,279.99
|
9,715
|
71,280
|
71,399.99
|
9,737
|
71,400
|
71,519.99
|
9,759
|
71,520
|
71,639.99
|
9,780
|
71,640
|
71,759.99
|
9,802
|
71,760
|
71,879.99
|
9,823
|
71,880
|
71,999.99
|
9,845
|
72,000
|
72,119.99
|
9,867
|
72,120
|
72,239.99
|
9,888
|
72,240
|
72,359.99
|
9,910
|
72,360
|
72,479.99
|
9,931
|
72,480
|
72,599.99
|
9,953
|
72,600
|
72,719.99
|
9,975
|
72,720
|
72,839.99
|
9,996
|
72,840
|
72,959.99
|
10,018
|
72,960
|
73,079.99
|
10,039
|
73,080
|
73,199.99
|
10,061
|
73,200
|
73,319.99
|
10,083
|
73,320
|
73,439.99
|
10,104
|
73,440
|
73,559.99
|
10,126
|
73,560
|
73,679.99
|
10,147
|
73,680
|
73,799.99
|
10,169
|
73,800
|
73,919.99
|
10,191
|
73,920
|
74,039.99
|
10,212
|
74,040
|
74,159.99
|
10,234
|
74,160
|
74,279.99
|
10,255
|
74,280
|
74,399.99
|
10,277
|
74,400
|
74,519.99
|
10,299
|
74,520
|
74,639.99
|
10,320
|
74,640
|
74,759.99
|
10,342
|
74,760
|
74,879.99
|
10,363
|
74,880
|
74,999.99
|
10,385
|
75,000
|
75,119.99
|
10,396
|
75,120
|
75,239.99
|
10,396
|
75,240
|
75,359.99
|
10,396
|
75,360
|
75,479.99
|
10,396
|
75,480
|
75,599.99
|
10,396
|
75,600
|
75,719.99
|
10,396
|
75,720
|
75,839.99
|
10,396
|
75,840
|
75,959.99
|
10,396
|
75,960
|
76,079.99
|
10,396
|
76,080
|
76,199.99
|
10 396
|
76,200
|
76,319.99
|
10 396
|
76,320
|
76,439.99
|
10 396
|
76,440
|
76,559.99
|
10,396
|
76,560
|
76,679.99
|
10,396
|
76,680
|
76,799.99
|
10,396
|
76,800
|
76,919.99
|
10,396
|
76,920
|
77,039.99
|
10,396
|
77,040
|
77,159.99
|
10,396
|
77,160
|
77,279.99
|
10,396
|
77,280
|
77,399.99
|
10,396
|
77,400
|
77,519.99
|
10,396
|
77,520
|
77,639.99
|
10,396
|
77,640
|
77,759.99
|
10,396
|
77,760
|
77,879.99
|
10,396
|
77,880
|
77,999.99
|
10,396
|
78,000
|
78,119.99
|
10,396
|
78,120
|
78,239.99
|
10,396
|
78,240
|
78,359.99
|
10,396
|
78,360
|
78,479.99
|
10,396
|
78,480
|
78,599.99
|
10,396
|
78,600
|
78,719.99
|
10,396
|
78,720
|
78,839.99
|
10,396
|
78,840
|
78,959.99
|
10,396
|
78,960
|
79,079.99
|
10,396
|
79,080
|
79,199.99
|
10,396
|
79,200
|
79,319.99
|
10,396
|
79,320
|
79,439.99
|
10,396
|
79,440
|
79,559.99
|
10,396
|
79,560
|
79,679.99
|
10,396
|
79,680
|
79,799.99
|
10,396
|
79,800
|
79,919.99
|
10,396
|
79,920
|
80,039.99
|
10,396
|
80,040
|
80,159.99
|
10,396
|
80,160
|
80,279.99
|
10,396
|
80,280
|
80,399.99
|
10,396
|
80,400
|
80,519.99
|
10,396
|
80,520
|
80,639.99
|
10,396
|
80,640
|
80,759.99
|
10,396
|
80,760
|
80,879.99
|
10,396
|
80,880
|
80,999.99
|
10,396
|
81,000
|
81,119.99
|
10,396
|
81,120
|
81,239.99
|
10,396
|
81,240
|
81,359.99
|
10,396
|
81,360
|
81,479.99
|
10,396
|
81,480
|
81,599.99
|
10,396
|
81,600
|
81,719.99
|
10,396
|
81,720
|
81,839.99
|
10,396
|
81,840
|
81,959.99
|
10,396
|
81,960
|
82,079.99
|
10,396
|
82,080
|
82,199.99
|
10,396
|
82,200
|
82,319.99
|
10,396
|
82,320
|
82,439.99
|
10,396
|
82,440
|
82,559.99
|
10,396
|
82,560
|
82,679.99
|
10,396
|
82,680
|
82,799.99
|
10,396
|
82,800
|
82,919.99
|
10,396
|
82,920
|
83,039.99
|
10,396
|
83,040
|
83,159.99
|
10,396
|
83,160
|
83,279.99
|
10,396
|
83,280
|
83,399.99
|
10,396
|
83,400
|
83,519.99
|
10,396
|
83,520
|
83,639.99
|
10,396
|
83,640
|
83,759.99
|
10,396
|
83,760
|
83,879.99
|
10,396
|
83,880
|
83,999.99
|
10,396
|
84,000
|
84,119.99
|
10,396
|
84,120
|
84,239.99
|
10,396
|
84,240
|
84,359.99
|
10,396
|
84,360
|
84,479.99
|
10,396
|
84,480
|
84,599.99
|
10,396
|
84,600
|
84,719.99
|
10,396
|
84,720
|
84,839.99
|
10,396
|
84,840
|
84,959.99
|
10,396
|
84,960
|
85,079.99
|
10,396
|
85,080
|
85,199.99
|
10,396
|
85,200
|
85,319.99
|
10,396
|
85,320
|
85,439.99
|
10,396
|
85,440
|
85,559.99
|
10,396
|
85,560
|
85,679.99
|
10,396
|
85,680
|
85,799.99
|
10,396
|
85,800
|
85,919.99
|
10,396
|
85,920
|
86,039.99
|
10,396
|
86,040
|
86,159.99
|
10,396
|
86,160
|
86,279.99
|
10,415
|
86,280
|
86,399.99
|
10,437
|
86,400
|
86,519.99
|
10,459
|
86,520
|
86,639.99
|
10,480
|
86,640
|
86,759.99
|
10,502
|
86,760
|
86,879.99
|
10,523
|
86,880
|
86,999.99
|
10,545
|
87,000
|
87,119.99
|
10,567
|
87,120
|
87,239.99
|
10,588
|
87,240
|
87,359.99
|
10,610
|
87,360
|
87,479.99
|
10,631
|
87,480
|
87,599.99
|
10,653
|
87,600
|
87,719.99
|
10,675
|
87,720
|
87,839.99
|
10,696
|
87,840
|
87,959.99
|
10,718
|
87,960
|
88,079.99
|
10,739
|
88,080
|
88,199.99
|
10,761
|
88,200
|
88,319.99
|
10,783
|
88,320
|
88,439.99
|
10,804
|
88,440
|
88,559.99
|
10,826
|
88,560
|
88,679.99
|
10,847
|
88,680
|
88,799.99
|
10,869
|
88,800
|
88,919.99
|
10,891
|
88,920
|
89,039.99
|
10,912
|
89,040
|
89,159.99
|
10,934
|
89,160
|
89,279.99
|
10,955
|
89,280
|
89,399.99
|
10,977
|
89,400
|
89,519.99
|
10,999
|
89,520
|
89,639.99
|
11,020
|
89,640
|
89,759.99
|
11,042
|
89,760
|
89,879.99
|
11,063
|
89,880
|
89,999.99
|
11,085
|
90,000
|
90,119.99
|
11,107
|
90,120
|
90,239.99
|
11,128
|
90,240
|
90,359.99
|
11,150
|
90,360
|
90,479.99
|
11,171
|
90,480
|
90,599.99
|
11,193
|
90,600
|
90,719.99
|
11,215
|
90,720
|
90,839.99
|
11,236
|
90,840
|
90,959.99
|
11,258
|
90,960
|
91,079.99
|
11,279
|
91,080
|
91,199.99
|
11,301
|
91,200
|
91,319.99
|
11,323
|
91,320
|
91,439.99
|
11,344
|
91,440
|
91,559.99
|
11,366
|
91,560
|
91,679.99
|
11,387
|
91,680
|
91,799.99
|
11,409
|
91,800
|
91,919.99
|
11,431
|
91,920
|
92,039.99
|
11,452
|
92,040
|
92,159.99
|
11,474
|
92,160
|
92,279.99
|
11,495
|
92,280
|
92,399.99
|
11,517
|
92,400
|
92,519.99
|
11,539
|
92,520
|
92,639.99
|
11,560
|
92,640
|
92,759.99
|
11,582
|
92,760
|
92,879.99
|
11,603
|
92,880
|
92,999.99
|
11,625
|
93,000
|
93,119.99
|
11,647
|
93,120
|
92,239.99
|
11,668
|
93,240
|
93,359.99
|
11,690
|
93,360
|
93,479.99
|
11,711
|
93,480
|
93,599.99
|
11,733
|
93,600
|
93,719.99
|
11,755
|
93,720
|
93,839.99
|
11,776
|
93,840
|
93,959.99
|
11,798
|
93,960
|
94,079.99
|
11,819
|
94,080
|
94,199.99
|
11,841
|
94,200
|
94,319.99
|
11,863
|
94,320
|
94,439.99
|
11,884
|
94,440
|
94,559.99
|
11,906
|
94,560
|
94,679.99
|
11,927
|
94,680
|
94,799.99
|
11,949
|
94,800
|
94,919.99
|
11,971
|
94,920
|
95,039.99
|
11,992
|
95,040
|
95,159.99
|
12,014
|
95,160
|
95,279.99
|
12,035
|
95,280
|
95,399.99
|
12,057
|
95,400
|
95,519.99
|
12,079
|
95,520
|
95,639.99
|
12,100
|
95,640
|
95,759.99
|
12,122
|
95,760
|
95,879.99
|
12,143
|
95,880
|
95,999.99
|
12,165
|
96,000
|
96,119.99
|
12,187
|
96,120
|
96,239.99
|
12,208
|
96,240
|
96,359.99
|
12,230
|
96,360
|
96,479.99
|
12,251
|
96,480
|
96,599.99
|
12,273
|
96,600
|
96,719.99
|
12,295
|
96,720
|
96,839.99
|
12,316
|
96,840
|
96,959.99
|
12,338
|
96,960
|
97,079.99
|
12,359
|
97,080
|
97,199.99
|
12,381
|
97,200
|
97,319.99
|
12,403
|
97,320
|
97,439.99
|
12,424
|
97,440
|
97,559.99
|
12,446
|
97,560
|
97,679.99
|
12,467
|
97,680
|
97,799.99
|
12,489
|
97,800
|
97,919.99
|
12,500
|
97,920
|
98,039.99
|
12,500
|
98,040
|
98,159.99
|
12,500
|
98,160
|
98,279.99
|
12,500
|
98,280
|
98,399.99
|
12,500
|
98,400
|
98,519.99
|
12,500
|
98,520
|
98,639.99
|
12,500
|
98,640
|
98,759.99
|
12,500
|
98,760
|
98,879.99
|
12,500
|
98,880
|
98,999.99
|
12,500
|
99,000
|
99,119.99
|
12,500
|
99,120
|
99,239.99
|
12,500
|
99,240
|
99,359.99
|
12,500
|
99,360
|
99,479.99
|
12,500
|
99,480
|
99,599.99
|
12,500
|
99,600
|
99,719.99
|
12,500
|
99,720
|
99,839.99
|
12,500
|
99,840
|
99,959.99
|
12,500
|
99,960
|
100,079.99
|
12,500
|
100,080
|
100,199.99
|
12,500
|
100,200
|
100,319.99
|
12,500
|
100,320
|
100,439.99
|
12,500
|
100,440
|
100,559.99
|
12,500
|
100,560
|
100,679.99
|
12,500
|
100,680
|
100,799.99
|
12,500
|
100,800
|
100,919.99
|
12,500
|
100,920
|
101,039.99
|
12,500
|
101,040
|
101,159.99
|
12,500
|
101,160
|
101,279.99
|
12,500
|
101,280
|
101,399.99
|
12,500
|
101,400
|
101,519.99
|
12,500
|
101,520
|
101,639.99
|
12,500
|
101,640
|
101,759.99
|
12,500
|
101,760
|
101,879.99
|
12,500
|
101,880
|
101,999.99
|
12,500
|
102,000
|
102,119.99
|
12,500
|
102,120
|
102,239.99
|
12,500
|
102,240
|
102,359.99
|
12,500
|
102,360
|
102,479.99
|
12,500
|
102,480
|
102,599.99
|
12,500
|
102,600
|
102,719.99
|
12,500
|
102,720
|
102,839.99
|
12,500
|
102,840
|
102,959.99
|
12,500
|
102,960
|
103,079.99
|
12,500
|
103,080
|
103,199.99
|
12,500
|
103,200
|
103,319.99
|
12,500
|
103,320
|
and more
|
12,500
|
|