ARCHIVED Services Pay Directive: 1991-007 (04)
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January 24, 1991
Ottawa, Canada
K1A 0S5
SUBJECT : Tax Reform - Pension Adjustment
1. PURPOSE
1.1 The purpose of this directive is to provide departments and paying offices with policies, procedures and instructions on Tax Reform pertaining to Registered Pension Plans (RPPs) and Registered Retirement Savings Plans (RRSPs). For more personalized non public service information concerning the above, employees should obtain the Pension and RRSP Tax Guide.
2. BACKGROUND
2.1 The Department of Finance issued a release (86-171) on October 9, 1986, which introduced a new system to calculate RRSP limits for all Canadians. The Pension Adjustment System consists of two components:
- Pension Adjustment (PA), and
- Past Service Pension Adjustment (PSPA).
After discussions with employers and individual taxpayers, subsequent revisions were made to the original proposal and Bill C-52 was introduced into the House on December 11, 1989, and passed on June 27, 1990.
2.2 To better understand the information herein, the following are provided to assist you:
- An accompanying video tape presentation highlighting major areas which is to be viewed in conjunction with the Services Pay Directive (SPD); and
- Definitions of terms utilized throughout the directive.
- Pension Plan
A pension plan is an employer sponsored or union sponsored arrangement that sets out, in writing, the benefits which will be provided to the participants at retirement. - Types of Plan
- A Money Purchase Plan (not federal government) provides whatever level of pension income the balance in the plan fund will buy at retirement. The benefits provided are not predetermined but are based on the total of all contributions and investment income that have accumulated to the credit of the member at retirement.
- The features of a Defined Benefit Plan (federal government plan) is that the plan sponsor promises a predetermined level of pension benefit. The benefit may be specified as a flat dollar amount for each year of pensionable service, a percentage of contributions made to the plan or as a set percentage of income earned for each year of pensionable service. The federal government plan is a best average plan which outlines that benefits are based on average earnings over a shorter period (final years or best consecutive six years).
- Pension Adjustment
This is the sum of pension credits which reflect the pension benefits accruing to an employee during the year under all plans sponsored by an employer. This amount will be used to reduce RRSP room available to an individual since it is subtracted from contribution limits to determine the next year's maximum RRSP room. - Formula
9 x Benefit Entitlement - $1,000 prorated by fraction of year worked [(9 x Benefit Entitlement) - $1,000] x 26/26.
The factor "9" is utilized because studies have shown that based on the fact that most employees work for 30 plus years and until they are 63 years of age or older, it would take $9 worth of contributions to buy $1 worth of benefit averaged over an employee's career.
The Benefit Entitlement consists of the benefit rate as outlined in the pension plan x the pensionable salary or allowances for the year.
The Benefit Rate for federal public servants is presently 2%. Since we have an integrated plan with Canada Pension Plan (CPP)/Quebec Pension Plan (QPP), we have two rates as follows :- 2% for all pensionable earnings above the Yearly Maximum Pensionable Earnings (YMPE) for CPP/QPP purposes ($28,900 for 1990), and
- 1.3% for all pensionable earnings below the YMPE.
Temporary Absences
These are situations where the employee is not rendering actual service for reasons of disability or Leave without Pay (LWOP) and the provision provides that the period of absence is considered pensionable service. In these instances of authorized LWOP, annualized earnings are to be utilized in the calculation. Periods of non-authorized service (i.e. strike, suspension, etc.) are not included in the calculation of the PA.- Annualized Earnings
Annualized earnings are based on full-time rate or remuneration and the individual's actual pensionable service in the year. These earnings are to be utilized when an individual has worked only a portion of the year.
When annualized earnings are to be utilized for calculating pension adjustment, the calculation is to be done as follows:- Calculate the employee's annualized earnings by determining the amount of remuneration the employee would have received if he or she had worked on a full-time basis.
- Calculate the benefit entitlement using the formula and substitute the employee's annualized earnings for his actual earnings.
- Always use a full year of service and Yearly Maximum Pensionable Earnings for CPP/QPP purposes which is established by Revenue Canada - Taxation and is utilized in integrated pension plans.
- Past Service Pension Adjustment
Past Service Pension Adjustment (PPS) like the PA reduces RRSP room. It is calculated just like the PA but is for prior years only. The PSPA will be utilized when employees elect for past service. A subsequent Services Pay Directive will be issued on this subject when more information is known. - Yearly Maximum Pensionable Earnings (YMPE)
Those earnings for which a CPP/QPP pension are calculated (for 1990 the maximum is $28,000).
The Income Tax Act allows for an annual pension no greater than $60,277.70 per year to be paid from a Registered Pension Plan. However, in past years details regarding length and types of benefits were not included in the Act itself. Under Bill C-52, articles were added to fully spell out rules of registration.
- Pension Plan
3. POLICY
3.1 The "Pension Adjustment" must be reported on 1990 T4s and will pertain to 1991 RRSP room.
It is the responsibility of Supply and Services Canada (SSC), acting on behalf of the various employers for whom a payroll service is provided, to produce the PA figure on remuneration statements. A new box on the T4 form has been created to reflect this figure. It must be noted that this is the figure that reduces RRSP room and does not reflect the RRSP room available to an employee.
3.2 As part of this new process Revenue Canada - Taxation will gather all the PA figures and apply them against each individual's RRSP limit for that year (i.e. PA on 1990 T4s but utilized for 1991 RRSP). Each fall Revenue Canada - Taxation will then contact, in writing, all taxpayers and inform them of the RRSP room available specifically for the taxpayer himself or herself for that year.
3.3 The RRSP room calculated by Revenue Canada - Taxation will be based on 18% of the previous year's earned income (e.g. 1990 income for 1991 RRSP).
3.4 The PA figure does not relate to contributions and as such current contributions to a pension plan remain fully tax deductible. The only figure which now reduces RRSP room is the PA and the PSPA.
Note: For 1990 and prior years the old RRSP rules apply whereby RRSP room is reduced by the dollar value of the contributions made, up to the maximums described below.
3.5 For 1990 and prior years, the following general criteria was utilized in determining RRSP purchases:
- 20% of the current year's earned income.
- $7,500 maximum (if not a member of a pension plan).
- $3,500 maximum less any employee contributions made as a member of a pension plan.
It must be noted that superannuation contributions for current service, no matter how large, are fully tax deductible.
3.6 For 1991 and thereafter, the RRSP limits will be based on the following requirements:
- 18% of previous year's earned income to the yearly maximum;
- Maximum RRSP room to grow each year as follows:
Year Dollar Limit 1990 (91)* 11,500 1991 (92)* 12,500 1992 (93)* 13,500 1993 (94)* 14,500 1994 (95)* 15,500
*() The number in brackets denotes the calendar year in which RRSPs could be bought if sufficient room is available.
3.7 The previous year's earned income will include such things as employment income, rental income, income from a private business but will no longer include periodic superannuation or pension payments.
The RRSP contribution room will no longer be reduced by the dollar value of contributions paid but will now be reduced by a new factor called "Pension Adjustment" to be included on 1990 T4s and subsequent years.
3.8 The following factors must be taken into consideration for the production of the pension adjustment figure:
- The figure is based on pensionable earnings and allowances for the year and not gross earnings. Therefore a comparison of the PA and the gross earnings will not be accurate. Items such as overtime are not pensionable and therefore not to be included in the calculation.
- All employees must receive a PA figure. For employees not contributing to a pension plan (including those with 35 years of service), the figure will be zero. The maximum PA ($10,500) limit will be reported for those whose benefit is equal to or greater than the RRSP maximum for the year (i.e. PA = $11,500 - $1,000 for 1990 T4s and maximum $11,500 for 1991 RRSP room).
- A PA is to be reported for all authorized LWOP occurrences. For example, if an employee was to take a full year of authorized LWOP (regardless if single or double rate) a PA must be calculated due to the fact that the employee is earning a pension credit for that leave of absence. Therefore RRSP room will be closed down even though there may be no gross earnings. A PA will be reported to Revenue Canada via T4/T4A. The salary is annualized or inflated to what it would have been if it was paid for the full year and a PA is calculated. The same is also true if an individual was on shorter absences such as maternity leave. That is to say, pensionable earnings are gathered up to the date of departure and then the remainder of the year is annualized upwards to reflect the full year's benefit. Unauthorized absences are not included in the PA calculation (e.g. strike, suspension, etc.).
- Employees Taken on Strength (TOS) or Struck off Strength (SOS) during a year are treated exactly like authorized absences of LWOP. That is to say, pensionable earnings are included from day one and earnings to the end of the year for SOS are annualized and included. For TOS purposes, the possible pensionable earnings from the beginning of the taxation year to the date of TOS are annualized and included.
However, as part of the calculation for TOS and SOS situations, the earnings are then prorated based on actual time worked. - There will not be a requirement to calculate pension adjustment for deaths in service and "NIL" will be imposed on the T4 forms.
- If a return of pension contributions is made, the pension adjustment for that year will be the calculated PA for the year.
- As previously stated periods after the year in which the 35 years pensionable service date is reached are not included in the PA calculation. Where the PA is based on a year that the 35 years is reached, the PA is prorated to reflect the fraction of the year up to the 35-year date (similar to TOS/SOS calculation).
- Superannuable lump sum payments will be included in the PA in the year in which it was paid and not for the year in which it pertains. An example would be a retroactive payment of salary from 1990 ($1,500), 1991 ($1,500) and 1992 ($2,000) paid in 1992 for a total of $5,000. The total amount of $5,000 will be included as pensionable earnings for 1992 even though $3,000 pertained to service in 1990 and 1991.
- It is extremely important to understand that the PA is calculated based on pensionable earnings and not against gross earnings reflected on a T4 slip. Therefore a comparison between the gross earnings and the figure reported for PA cannot accurately be made (e.g. gross earnings $40,000 on T4 and pensionable earnings $35,000 used to calculate the PA).
- Excluded earnings are earnings which are to be excluded from the calculation of the PA between 1990 to 1993. The Income Tax Act allows for pensions to be paid based on pensionable earnings no greater than $86,111. If an individual was to multiply $86,111 x 18% an RRSP limit of $515,500 would be reached. However, since the RRSP limits are being phased in (from $11,500 to $15,500) over a number of years it has been determined that the pensionable salaries are to be phased in accordingly. Therefore, SSC will stop calculating PA on earnings based on the following chart and impose the pay as if the earning were the low end of the scale (e.g. $63,889, $69,444, etc.).
Year | Earnings |
---|---|
1990 | $63,889 to $86,111 |
1991 | $69,444 to $86,111 |
1992 | $75,000 to $86,111 |
1993 | $80,556 to $86,111 |
It must be noted, however, that the calculation of PA will recommence on those earnings greater than $86,111.
3.9 The rules relating to deductions of registered pension plan contributions are as follows:
- Current service contributions are fully deductible if made in accordance with the requirements of the plan.
- A deduction of up to $3,500 may be taken each year in respect of contributions made for pre 1990 service, if the election was made prior to March 28, 1988, and the employee did not contribute to the PPSA pension plan during the period of prior service. The deduction is subject to an overall maximum of $3,500.
Where the election was made on or after March 28, 1988, and was for service where the employee had been subject to any pension plan, the past service contributions are deductible up to $3,500 per year minus contributions paid for current service and any other arrears deductions for a period of past service. - If the employee did contribute to a pension plan during the period of pre 1990 service, the prior service contribution deduction is restricted to a maximum of $3,500 less any amount of current deductions and any arrears deduction for other periods of past service.
- Current service contributions and prior service contributions for post 1989 service are fully tax deductible.
Consequently, the following scenarios could result:
- The employee currently has arrears deductions for prior service while he was not a contributor. This individual is able to deduct all current contributions plus up to $3,500 for his prior service (e.g. $5,500 current + $3,500 prior year = $9,000 deductible).
- The employee currently has arrears deductions for prior service while he was a contributor to a pension plan. This individual is entitled to deduct all current contributions. However, unlike (a) above a restricted $3,500 maximum is imposed less any amounts deducted for current service plus any arrears deduction for other periods of past service (e.g. $4,000 current contributions are always deductible, however, for prior service the $3,500 maximum is applied and the formula is as follows: $3,500 - $4,000 for current service = $0 or less and therefore no deduction for prior service is available.
- In years after 1990 current deductions are fully deductible as well as contributions for prior service for post 1989 services (e.g. $9,000 current plus $9,000 prior years = $18,000 deductible for the year).
3.10 In the past, if a a taxpayer did not buy an RRSP for a given year, that RRSP room would be lost. However, under the new rules if an individual, for example, can buy $3. worth of RRSP in 1991 and does not, he or she can carry the $3,000 over and use it another year regardless of the limits for that future year (provided there is no PSPA for that year which of course also reduces RRSP room).
For example:
$3,000 carried over from 1991,
$3,000 allowed for 1992,
Employee can buy $6,000 worth of RRSP in 1992.
4. PROCEDURES/INSTRUCTIONS
4.1 In general terms SSC will, utilizing information contained in its various systems, calculate a PA figure. Firstly, pensionable earnings and allowances for 1990 will be determined and segregated from gross earnings in order that a proper calculation can be done. Utilizing our Salary/Service History files all payments or entitlements made through the year will be collected. Instances of LWOP will also be considered in determining pensionable earnings. A calendar has been built in the Regional Pay System which allows for calculation of partial years as well as inflating earnings to an annual amount when required. Once obtained, the pensionable earnings are processed through the formula as provided by the Department of Finance and the PA will be produced. Edits against TOS and SOS date have also been built into our programming in order to ensure that the calculation is correct. This figure will be reported on public servants'T4s for 1990 produced in 1991. The following scenarios may occur for the production of T4s of the PA.
- One PA figure on the T4, if only one T4 is produced.
- One PA on the last T4 if more than one T4 is produced but the employee remained on the same master file in a paying office. For example, the employee works 6 months with Taxation paid from Pay Office 35 (CRPO 1) and the last 6 months with Supply and Services from Pay Office 35 (CRPO 1), the last T4 from SSC will contain the full PA from both employers combined.
- Two or more PA figures will be produced if T4s are produced from two different pay offices (i.e. Montreal and Halifax). However, these PAs will be prorated for the time worked in each office location.
4.2 To better understand the various calculations or possible scenarios, the following examples are provided and in general terms can be utilized from a logical perspective in applying against individual situations.
Example 1:
Employee who worked a full year of pensionable employment ($40,000) with no non-pensionable payments for the year 1990 (i.e. no overtime payments).
GROSS EARNINGS - $40,000
PENSIONABLE EARNINGS - $40,000
FRACTION OF YEAR WORKED - Full year
CCP/QPP YMPE - $28,900 (maximum for 1990)
BENEFIT ENTITLEMENT
(.013 x $28,900) + .02 x ($40,000 - $28,900) = $376 + $222 = $598
PENSION ADJUSTMENT (PA)
[(9 x $598) - $1,000] x 26/26 = $5,379 - $1,000 = $4,379 to be reported on the T4
RRSP FOR 1991
$40,000 x 18% = $7,200
$7,200 - $4,379 = $2,281 RRSP which can be bought for 1991
Example 2:
Employee who worked a full year of pensionable employment ($22,000) with no non-pensionable payments for the year 1990 (i.e. no overtime payments).
GROSS EARNINGS - $22,000
PENSIONABLE EARNINGS - $22,000
FRACTION OF YEAR WORKED - Full year
CPP/QPP YMPE - $28,900 (maximum for 1990)
BENEFIT ENTITLEMENT
(.013 x $22,000) = $286
PENSION ADJUSTMENT (PA)
[(9 x $286) - $1,000] x 26/26 = $2,574 - $1,000 = $1,574 to be reported on the T4
RRSP FOR 1991
$22,000 x 18% = $3,960
$3,960 - $1,574 = $2,386 RRSP which can be bought for 1991
Example 3:
Employee who worked a full year of pensionable employment ($75,000) with no non-pensionable payments for the year (i.e. no overtime payments) but salary is within the exclusion band for 1990 (refer to section 3.8, subsection "x" herein).
GROSS EARNINGS - $75,000
PENSIONABLE EARNINGS - $75,000
FRACTION OF YEAR WORKED - Full year
CCP/QPP YMPE - $28,900 (maximum for 1990)
BENEFIT ENTITLEMENT
(.013 x $28,900) + (.02 x $63,889 - $28,900) = $376 + $700 = $1,075
PENSION ADJUSTMENT (PA)
[(9 x $1,075) - $1,000] x 26/26 = $9,679 - $1,000 = $8,679 to be reported on the T4
RRSP FOR 1991
$75,000 x 18% = $11,500 (maximum for 1991)
$11,500 - $8,679 = $2,281 RRSP which can be bought for 1991
Example 4:
Employee who worked a full year of pensionable employment ($90,000) with no non-pensionable payments for the year 1990 (i.e. no overtime payments) but salary above the exclusion band (section 3.8, subsection "x").
GROSS EARNINGS - $90,000
PENSIONABLE EARNINGS - $90,000
FRACTION OF YEAR WORKED - Full year
CCP/QPP YMPE - $28,900 (maximum for 1990)
BENEFIT ENTITLEMENT
(.013 x $28,900) + .02 [($90,000 - $86,111) + (63,889 - $28,900)]
= $376 + .02 ($3,889 + $34,989) = $376 + $778 = $1,153
PENSION ADJUSTMENT (PA)
[(9 x $1,153) - $1,000] x 26/26 = $10,379 - $1,000 = $9,379 to be reported on the T4
RRSP FOR 1991
$90,000 x 18% = $11,500 (maximum for 1991)
$11,500 - $9,379 = $2,121 RRSP which can be bought for 1991
Example 5:
Employee who worked a full year of pensionable employment ($120,000) with no non-pensionable payments for the year 1990 (i.e. no overtime payments) but salary in excess of $96,400.
GROSS EARNINGS - $120,000
PENSIONABLE EARNINGS - $120,000
FRACTION OF YEAR FOR WHICH THE EMPLOYEE WAS A PLAN PARTICIPANT - Full year
CCP/QPP YMPE - $28,900 (maximum for 1990)
BENEFIT ENTITLEMENT
(.013 x $28,900) + .02 x [($120,000 - $86,111) + (63,889 - $28,900)]
= $376 + $1,378 = $1,753
Maximum benefit entitlement for 1990 = $1,278
PENSION ADJUSTMENT (PA)
[(9 x $1,278) - $1,000] x 26/26 = $11,500 - $1,000 = $10,500 to be reported on the T4
RRSP FOR 1991
$120,000 x 18% = $11,500 (maximum for 1991)
$11,500 - $10,500 = $1,000 RRSP which can be bought for 1991
Example 6:
Employee who worked a full year but had completed 35-years service in the previous year.
GROSS EARNINGS - $30,000
PENSIONABLE EARNINGS - For PA purposes pensionable earnings are $0
FRACTION OF YEAR FOR WHICH THE EMPLOYEE WAS A PLAN PARTICIPANT - Full year
CCP/QPP YMPE - $28,900 (maximum for 1990)
BENEFIT ENTITLEMENT
(.013 x $0) + (.02 x $0) - $1,000 = $0
PENSION ADJUSTMENT (PA)
[(9 x $0) - $1,000] x 26/26 = $0 to be reported on the T4
RRSP FOR 1991
$30,000 x 18% = $5,400
$5,400 - $0 = $5,400 RRSP which can be bought for 1991
Example 7:
Employee TOS part way through a year or SOS but was in pensionable employment for the period that was worked and also had non-pensionable payments.
GROSS EARNINGS - $30,000
PENSIONABLE EARNINGS - $23,000
FRACTION OF YEAR FOR WHICH THE EMPLOYEE WAS A PLAN PARTICIPANT - 13 pay periods out of 26
CCP/QPP YMPE - $28,900 (maximum for 1990)
BENEFIT ENTITLEMENT
(.013 x $28,900) + .02 ($46,000 - $28,900) = $376 + $342 = $719
PENSION ADJUSTMENT (PA)
[(9 x $719) - $1,000] x 13/26 = ($6,462 - $1,000) x 13/26 = $2,731 to be reported on the T4
RRSP FOR 1991
$30,000 x 18% = $5,400
$5,400 - $2,731 = $2,669 RRSP which can be bought for 1991
Example 8:
Employee ($40,000 gross earnings) who worked a full year of pensionable employment but has other non-pensionable payments included in gross earnings (i.e. overtime).
GROSS EARNINGS - $40,000
PENSIONABLE EARNINGS - $35,000
FRACTION OF YEAR FOR WHICH THE EMPLOYEE WAS A PLAN PARTICIPANT - Full year
CCP/QPP YMPE - $28,900 (maximum for 1990)
BENEFIT ENTITLEMENT
(.013 x $28,900) + .02 x ($35,000 - $28,900) = $498
PENSION ADJUSTMENT (PA)
[(9 x $498) - $1,000] x 26/26 = $3,482 to be reported on the T4
RRSP FOR 1991
$40,000 x 18% = $7,200
$7,200 - $3,482 = $3,718 RRSP which can be bought for 1991
Example 9:
Employee who had periods of LWOP (e.g. maternity leave) during the year (annual salary $35,000) but the whole year is considered as pensionable.
GROSS EARNINGS - $17,500
PENSIONABLE EARNINGS - $35,000
FRACTION OF YEAR FOR WHICH THE EMPLOYEE WAS A PLAN PARTICIPANT - 26 pay periods out of 26 (*no proration)
CCP/QPP YMPE - $28,900 (maximum for 1990)
BENEFIT ENTITLEMENT
(.013 x $28,900) + .02 x ($35,000 - $28,900) = $376 + $122 = $498
PENSION ADJUSTMENT (PA)
[(9 x $498) - $1,000] x 26/26 = [$4,479 - $1,000] 26/26 = $3,479 to be reported on the T4
RRSP FOR 1991
$17,500 x 18% = $3,150
$3,150 - $3,479 = $0 RRSP which can be bought for 1991
Example 10:
Employee who worked all year (salary $35,000) but was in casual status (term less than 6 months) for the first half of the year.
GROSS EARNINGS - $35,000
PENSIONABLE EARNINGS - $17,500
ANNUALIZED FRACTION OF YEAR FOR WHICH THE EMPLOYEE WAS A PLAN PARTICIPANT - 13 pay periods out of 26
CCP/QPP YMPE - $28,900 (maximum for 1990)
BENEFIT ENTITLEMENT
(.013 x $28,900) + .02 x ($35,000 - $28,900) = $376 + $122 = $498
PENSION ADJUSTMENT (PA)
[(9 x $498) - $1,000] x 13/26 = [$4,479 - $1,000] 13/26 = $1,740 to be reported on the T4
RRSP FOR 1991
$35,000 x 18% = $6,300
$6,300 - $1,740 = $4,560 RRSP which can be bought for 1991
4.3 Also included are Pension Adjustment Tables which can be utilized as a guide for full-time members who earned a full year of pension credited service for 1990.
5. INQUIRIES
5.1 Any question on the foregoing may be directed by telephone to J. Norris at 819-956-2063 or D. Crupi at 819-956-2047.
5.2 If none of the above individuals can be reached then the following Pension Adjustment hot-line can be utilized to highlight any concerns. All queries will be responded to within 24 hours. Hot-line: 819-956-2085.
Original Signed by
M.-J. Posen
M.-J. Posen
Director General
Compensation Directorate
Government Operational Services
PENSION ADJUSTMENT TABLES (PA)
The following PA tables are provided as an aid to departmental pay and benefits staff.
These PA tables apply only to full-time members who earned a full year of credited service in 1990. For all other members, the PA must be calculated as shown in this Services Pay Directive.
PA REFERENCE TABLE
FROM | TO | PENSION ADJUSTMENT ($) |
---|---|---|
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 | 228 |
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 | 579 |
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 | 930 |
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 | 1,281 |
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 | 1,632 |
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 | 1,983 |
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 | 2,334 |
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 | 2,396 |
29,040 | 29,159.99 | 2,417 |
29,160 | 29,279.99 | 2,439 |
29,280 | 29,399.99 | 2,460 |
29,400 | 29,519.99 | 2,482 |
29,520 | 29,639.99 | 2,504 |
29,640 | 29,759.99 | 2,525 |
29,760 | 29,879.99 | 2,547 |
29,880 | 29,999.99 | 2,568 |
30,000 | 30,119.99 | 2,590 |
30,120 | 30,239.99 | 2,612 |
30,240 | 30,359.99 | 2,633 |
30,360 | 30,479.99 | 2,655 |
30,480 | 30,599.99 | 2,676 |
30,600 | 30,719.99 | 2,698 |
30,720 | 30,839.99 | 2,720 |
30,840 | 30,959.99 | 2,741 |
30,960 | 31,079.99 | 2,763 |
31,080 | 31,199.99 | 2,784 |
31,200 | 31,319.99 | 2,806 |
31,320 | 31,439.99 | 2,828 |
31,440 | 31,559.99 | 2,849 |
31,560 | 31,679.99 | 2,871 |
31,680 | 31,799.99 | 2,892 |
31,800 | 31,919.99 | 2,914 |
31,920 | 32,039.99 | 2,936 |
32,040 | 32,159.99 | 2,957 |
32,160 | 32,279.99 | 2,979 |
32,280 | 32,399.99 | 3,000 |
32,400 | 32,519.99 | 3,022 |
32,520 | 32,639.99 | 3,044 |
32,640 | 32,759.99 | 3,065 |
32,760 | 32,879.99 | 3,087 |
32,880 | 32,999.99 | 3,108 |
33,000 | 33,119.99 | 3,130 |
33,120 | 33,239.99 | 3,152 |
33,240 | 33,359.99 | 3,173 |
33,360 | 33,479.99 | 3,195 |
33,480 | 33,599.99 | 3,216 |
33,600 | 33,719.99 | 3,238 |
33,720 | 33,839.99 | 3,260 |
33,840 | 33,959.99 | 3,281 |
33,960 | 34,079.99 | 3,303 |
34,080 | 34,199.99 | 3,324 |
34,200 | 34,319.99 | 3,346 |
34,320 | 34,439.99 | 3,368 |
34,440 | 34,559.99 | 3,389 |
34,560 | 34,679.99 | 3,411 |
34,680 | 34,799.99 | 3,432 |
34,800 | 34,919.99 | 3,454 |
34,920 | 35,039.99 | 3,476 |
35,040 | 35,159.99 | 3,497 |
35,160 | 35,279.99 | 3,519 |
35,280 | 35,399.99 | 3,540 |
35,400 | 35,519.99 | 3,562 |
35,520 | 35,639.99 | 3,584 |
35,640 | 35,759.99 | 3,605 |
35,760 | 35,879.99 | 3,627 |
35,880 | 35,999.99 | 3,648 |
36,000 | 36,119.99 | 3,670 |
36 120 | 36,239.99 | 3,692 |
36,240 | 36,359.99 | 3,713 |
36,360 | 36,479.99 | 3,735 |
36,480 | 36,599.99 | 3,756 |
36,600 | 36,719.99 | 3,778 |
36,720 | 36,839.99 | 3,800 |
36,840 | 36,959.99 | 3,821 |
36,960 | 37,079.99 | 3,843 |
37,080 | 37,199.99 | 3,864 |
37,200 | 37,319.99 | 3,886 |
37,320 | 37,439.99 | 3,908 |
37,440 | 37,559.99 | 3,929 |
37,560 | 37,679.99 | 3,951 |
37,680 | 37,799.99 | 3,972 |
37,800 | 37,919.99 | 3,994 |
37,920 | 38,039.99 | 4,016 |
38,040 | 38,159.99 | 4,037 |
38,160 | 38,279.99 | 4,059 |
38,280 | 38,399.99 | 4,080 |
38,400 | 38,519.99 | 4,102 |
38,520 | 38,639.99 | 4,124 |
38,640 | 38,759.99 | 4,145 |
38,760 | 38,879.99 | 4,167 |
38,880 | 38,999.99 | 4,188 |
39,000 | 39,119.99 | 4,210 |
39,120 | 39,239.99 | 4,232 |
39,240 | 39,359.99 | 4,253 |
39,360 | 39,479.99 | 4,275 |
39,480 | 39,599.99 | 4,296 |
39,600 | 39,719.99 | 4,318 |
39,720 | 39,839.99 | 4,340 |
39,840 | 39,959.99 | 4,361 |
39,960 | 40,079.99 | 4,383 |
40,080 | 40,199.99 | 4,404 |
40,200 | 40,319.99 | 4,426 |
40,320 | 40,439.99 | 4,448 |
40,440 | 40,559.99 | 4,469 |
40,560 | 40,679.99 | 4,491 |
40,680 | 40,799.99 | 4,512 |
40,800 | 40,919.99 | 4,534 |
40,920 | 41,039.99 | 4,556 |
41,040 | 41,159.99 | 4,577 |
41,160 | 41,279.99 | 4,599 |
41,280 | 41,399.99 | 4,620 |
41,400 | 41,519.99 | 4,642 |
41,520 | 41,639.99 | 4,664 |
41,640 | 41,759.99 | 4,685 |
41,760 | 41,879.99 | 4,707 |
41,880 | 41,999.99 | 4,728 |
42,000 | 42,119.99 | 4,750 |
42,120 | 42,239.99 | 4,772 |
42,240 | 42,359.99 | 4,793 |
42,360 | 42,479.99 | 4,815 |
42,480 | 42,599.99 | 4,836 |
42,600 | 42,719.99 | 4,858 |
42,720 | 42,839.99 | 4,880 |
42,840 | 42,959.99 | 4,901 |
42,960 | 43,079.99 | 4,923 |
43,080 | 43,199.99 | 4,944 |
43,200 | 43,319.99 | 4,966 |
43,320 | 43 439.99 | 4,988 |
43,440 | 43,559.99 | 5,009 |
43,560 | 43,679.99 | 5,031 |
43,680 | 43,799.99 | 5,052 |
43,800 | 43,919.99 | 5,074 |
43,920 | 44,039.99 | 5,096 |
44,040 | 44,159.99 | 5,117 |
44,160 | 44,279.99 | 5,139 |
44,280 | 44,399.99 | 5,160 |
44,400 | 44,519.99 | 5,182 |
44,520 | 44,639.99 | 5,204 |
44,640 | 44,759.99 | 5,225 |
44,760 | 44,879.99 | 5,247 |
44,880 | 44,999.99 | 5,268 |
45,000 | 45,119.99 | 5,290 |
45,120 | 45,239.99 | 5,312 |
45,240 | 45,359.99 | 5,333 |
45,360 | 45,479.99 | 5,355 |
45,480 | 45,599.99 | 5,376 |
45,600 | 45,719.99 | 5,398 |
45,720 | 45 839.99 | 5,420 |
45,840 | 45,959.99 | 5,441 |
45,960 | 46,079.99 | 5,463 |
46,080 | 46,199.99 | 5,484 |
46,200 | 46,319.99 | 5,506 |
45,320 | 46,439.99 | 5,528 |
46,440 | 46,559.99 | 5,549 |
46,560 | 46,679.99 | 5,571 |
46,680 | 46,799.99 | 5,592 |
46,800 | 46,919.99 | 5,614 |
46,920 | 47,039.99 | 5,636 |
47,040 | 47,159.99 | 5,657 |
47,160 | 47,279.99 | 5,679 |
47,280 | 47,399.99 | 5,700 |
47,400 | 47,519.99 | 5,722 |
47,520 | 47,639.99 | 5,744 |
47,640 | 47,759.99 | 5,765 |
47,760 | 47,879.99 | 5,787 |
47,880 | 47,999.99 | 5,808 |
48,000 | 48,119.99 | 5,830 |
48,120 | 48,239.99 | 5,852 |
48,240 | 48,359.99 | 5,873 |
48,360 | 48,479.99 | 5,895 |
48,480 | 48,599.99 | 5,916 |
48,600 | 48,719.99 | 5,938 |
48,720 | 48,839.99 | 5,960 |
48,840 | 48,959.99 | 5,981 |
48,960 | 49,079.99 | 6,003 |
49,080 | 49,199.99 | 6,024 |
49,200 | 49,319.99 | 6,046 |
49,320 | 49,439.99 | 6,068 |
49,440 | 49,559.99 | 6,089 |
49,560 | 49,679.99 | 6,111 |
49,680 | 49,799.99 | 6,132 |
49,800 | 49,919.99 | 6,154 |
49,920 | 50,039.99 | 6,176 |
50,040 | 50,159.99 | 6,197 |
50,160 | 50,279.99 | 6,219 |
50,280 | 50,399.99 | 6,240 |
50,400 | 50,519.99 | 6,262 |
50,520 | 50,639.99 | 6,284 |
50,640 | 50,759.99 | 6,305 |
50,760 | 50,879.99 | 6,327 |
50,880 | 50,999.99 | 6,348 |
51,000 | 51,119.99 | 6,370 |
51,120 | 51,239.99 | 6,392 |
51,240 | 51,359.99 | 6,413 |
51,360 | 51,479.99 | 6,435 |
51,480 | 51,599.99 | 6,456 |
51,600 | 51,719.99 | 6,478 |
51,720 | 51,839.99 | 6,500 |
51,840 | 51,959.99 | 6,521 |
51,960 | 52,079.99 | 6,543 |
52,080 | 52,199.99 | 6,564 |
52,200 | 52,319.99 | 6,586 |
52,320 | 52,439.99 | 6,608 |
52,440 | 52,559.99 | 6,629 |
52,560 | 52,679.99 | 6,651 |
52,680 | 52,799.99 | 6,672 |
52,800 | 52,919.99 | 6,694 |
52,920 | 53,039.99 | 6,716 |
53,040 | 53,159.99 | 6,737 |
53,160 | 53,279.99 | 6,759 |
53,280 | 53,399.99 | 6,780 |
53,400 | 53,519.99 | 6,802 |
53,520 | 53,639.99 | 6,824 |
53,640 | 53,759.99 | 6,845 |
53,760 | 53,879.99 | 6,867 |
53,880 | 53,999.99 | 6,888 |
54,000 | 54,119.99 | 6,910 |
54,120 | 54,239.99 | 6,932 |
54,240 | 54,359.99 | 6,953 |
54,360 | 54,479.99 | 6,975 |
54,480 | 54,599.99 | 6,996 |
54,600 | 54,719.99 | 7,018 |
54,720 | 54,839.99 | 7,040 |
54,840 | 54,959.99 | 7,061 |
54,960 | 55,079.99 | 7,083 |
55,080 | 55,199.99 | 7,104 |
55,200 | 55,319.99 | 7,126 |
55,320 | 55,439.99 | 7,148 |
55,440 | 55,559.99 | 7,169 |
55,560 | 55,679.99 | 7,191 |
55,680 | 55,799.99 | 7,212 |
55,800 | 55,919.99 | 7,234 |
55,920 | 56,039.99 | 7,256 |
56,040 | 56,159.99 | 7,277 |
56,160 | 56,279.99 | 7,299 |
56,280 | 56,399.99 | 7,320 |
56,400 | 56,519.99 | 7,342 |
56,520 | 56,639.99 | 7,364 |
56,640 | 56,759.99 | 7,385 |
56,760 | 56,879.99 | 7,407 |
56,880 | 56,999.99 | 7,428 |
57,000 | 57,119.99 | 7,450 |
57,120 | 57,239.99 | 7,472 |
57,240 | 57,359.99 | 7,493 |
57,360 | 57,479.99 | 7,515 |
57,480 | 57,599.99 | 7,536 |
57,600 | 57,719.99 | 7,558 |
57,720 | 57,839.99 | 7,580 |
57,840 | 57,959.99 | 7,601 |
57,960 | 58,079.99 | 7,623 |
58,080 | 58,199.99 | 7,644 |
58,200 | 58,319.99 | 7,666 |
58,320 | 58,439.99 | 7,688 |
58,440 | 58,559.99 | 7,709 |
58,560 | 58,679.99 | 7,731 |
58,680 | 58,799.99 | 7,752 |
58,800 | 58,919.99 | 7,774 |
58,920 | 59,039.99 | 7,796 |
59,040 | 59,159.99 | 7,817 |
59,160 | 59,279.99 | 7,839 |
59,280 | 59,399.99 | 7,860 |
59,400 | 59,519.99 | 7,882 |
59,520 | 59,639.99 | 7,904 |
59,640 | 59,759.99 | 7,925 |
59,760 | 59,879.99 | 7,947 |
59,880 | 59,999.99 | 7,968 |
60,000 | 60,119.99 | 7,990 |
60,120 | 60,239.99 | 8,012 |
60,240 | 60,359.99 | 8,033 |
60,360 | 60,479.99 | 8,055 |
60,480 | 60,599.99 | 8,076 |
60,600 | 60,719.99 | 8,098 |
60,720 | 60,839.99 | 8,120 |
60,840 | 60,959.99 | 8,141 |
60,960 | 61,079.99 | 8,163 |
61,080 | 61,199.99 | 8,184 |
61,200 | 61,319.99 | 8,206 |
61,320 | 61,439.99 | 8,228 |
61,440 | 61,559.99 | 8,249 |
61,560 | 61,679.99 | 8,271 |
61,680 | 61,799.99 | 8,292 |
61,800 | 61,919.99 | 8,314 |
61,920 | 62,039.99 | 8,336 |
62,040 | 62,159.99 | 8,357 |
62,160 | 62,279.99 | 8,379 |
62,280 | 62,399.99 | 8,400 |
62,400 | 62,519.99 | 8,422 |
62,520 | 62,639.99 | 8,444 |
62,640 | 62,759.99 | 8,465 |
62,760 | 62,879.99 | 8,487 |
62,880 | 62,999.99 | 8,508 |
63,000 | 63,119.99 | 8,530 |
63,120 | 63,239.99 | 8,552 |
63,240 | 63,359.99 | 8,573 |
63,360 | 63,479.99 | 8,595 |
63,480 | 63,599.99 | 8,616 |
63,600 | 63,719.99 | 8,638 |
63,720 | 63,839.99 | 8,660 |
63,840 | 63,959.99 | 8,679 |
63,960 | 64,079.99 | 8,679 |
64,080 | 64,199.99 | 8,679 |
64,200 | 64,319.99 | 8,679 |
64,320 | 64,439.99 | 8,679 |
64,440 | 64,559.99 | 8,679 |
64,560 | 64 679.99 | 8,679 |
64,680 | 64,799.99 | 8,679 |
64,800 | 64,919.99 | 8,679 |
64,920 | 65,039.99 | 8,679 |
65,040 | 65,159.99 | 8,679 |
65,160 | 65,279.99 | 8,679 |
65,280 | 65,399.99 | 8,679 |
65,400 | 65,519.99 | 8,679 |
65,520 | 65,639.99 | 8,679 |
65,640 | 65,759.99 | 8,679 |
65,760 | 65,879.99 | 8,679 |
65,880 | 65,999.99 | 8,679 |
66,000 | 66,119.99 | 8,679 |
66,120 | 66,239.99 | 8,679 |
66,240 | 66,359.99 | 8,679 |
66,360 | 66,479.99 | 8,679 |
66,480 | 66,599.99 | 8,679 |
66,600 | 66,719.99 | 8,679 |
66,720 | 66,839.99 | 8,679 |
66,840 | 66,959.99 | 8,679 |
66,960 | 67,079.99 | 8,679 |
67,080 | 67,199.99 | 8,679 |
67,200 | 67,319.99 | 8,679 |
67,320 | 67,439.99 | 8,679 |
67,440 | 67,559.99 | 8,679 |
67,560 | 67,679.99 | 8,679 |
67,680 | 67,799.99 | 8,679 |
67,800 | 67,919.99 | 8,679 |
67,920 | 68,039.99 | 8,679 |
68,040 | 68,159, 99 | 8,679 |
68,160 | 68,279.99 | 8,679 |
68,280 | 68,399.99 | 8,679 |
68,400 | 68,519.99 | 8,679 |
68,520 | 68,639.99 | 8,679 |
68,640 | 68,759.99 | 8,679 |
68,760 | 68,879.99 | 8,679 |
68,880 | 68,999.99 | 8,679 |
69,000 | 69,119.99 | 8,679 |
69,120 | 69,239.99 | 8,679 |
69,240 | 69,359.99 | 8,679 |
69,360 | 69,479.99 | 8,679 |
69,480 | 69,599.99 | 8,679 |
69,600 | 69,719.99 | 8,679 |
69,720 | 69,839.99 | 8,679 |
69,840 | 69,959.99 | 8,679 |
69,960 | 70,079.99 | 8,679 |
70,080 | 70,199.99 | 8,679 |
70,200 | 70,319.99 | 8,679 |
70,320 | 70,439.99 | 8,679 |
70,440 | 70,559.99 | 8,679 |
70,560 | 70,679.99 | 8,679 |
70,680 | 70,799.99 | 8,679 |
70,800 | 70,919.99 | 8,679 |
70,920 | 71,039.99 | 8,679 |
71,040 | 71,159.99 | 8,679 |
71,160 | 71,279.99 | 8,679 |
71,280 | 71,399.99 | 8,679 |
71,400 | 71,519.99 | 8,679 |
71,520 | 71,639.99 | 8,679 |
71,640 | 71,759.99 | 8,679 |
71,760 | 71,879.99 | 8,679 |
71,880 | 71,999.99 | 8,679 |
72,000 | 72,119.99 | 8,679 |
72,120 | 72,239.99 | 8,679 |
72,240 | 72,359.99 | 8,679 |
72,360 | 72,479.99 | 8,679 |
72,480 | 72,599.99 | 8,679 |
72,600 | 72 719.99 | 8,679 |
72,720 | 72,839.99 | 8,679 |
72,840 | 72,959.99 | 8,679 |
72,960 | 73,079.99 | 8,679 |
73,080 | 73,199.99 | 8,679 |
73,200 | 73,319.99 | 8,679 |
73,320 | 73,439.99 | 8,679 |
73,440 | 73,559.99 | 8,679 |
73,560 | 73,679.99 | 8,679 |
73,680 | 73,799.99 | 8,679 |
73,800 | 73,919.99 | 8,679 |
73,920 | 74,039.99 | 8,679 |
74,040 | 74,159.99 | 8,679 |
74,160 | 74,279.99 | 8,679 |
74,280 | 74,399.99 | 8,679 |
74,400 | 74,519.99 | 8,679 |
74,520 | 74,639.99 | 8,679 |
74,640 | 74,759.99 | 8,679 |
74,760 | 74,879.99 | 8,679 |
74,880 | 74,999.99 | 8,679 |
75,000 | 75,119.99 | 8,679 |
75,120 | 75,239.99 | 8,679 |
75,240 | 75,359.99 | 8,679 |
75,360 | 75,479.99 | 8,679 |
75 480 | 75,599.99 | 8,679 |
75,600 | 75,719.99 | 8,679 |
75,720 | 75,839.99 | 8,679 |
75,840 | 75,959.99 | 8,679 |
75,960 | 76,079.99 | 8,679 |
76,080 | 76 199.99 | 8,679 |
76,200 | 76,319.99 | 8,679 |
76,320 | 76,439.99 | 8,679 |
76,440 | 76,559.99 | 8,679 |
76,560 | 76,679.99 | 8,679 |
76,680 | 76,799.99 | 8,679 |
76,800 | 76,919.99 | 8,679 |
76,920 | 77,039.99 | 8,679 |
77,040 | 77,159.99 | 8,679 |
77,160 | 77,279.99 | 8,679 |
77,280 | 77,399.99 | 8,679 |
77,400 | 77,519.99 | 8,679 |
77,520 | 77,639.99 | 8,679 |
77,640 | 77,759.99 | 8,679 |
77,760 | 77,879.99 | 8,679 |
77,880 | 77,999.99 | 8,679 |
78,000 | 78,119.99 | 8,679 |
78,120 | 78,239.99 | 8,679 |
78,240 | 78,359.99 | 8,679 |
78,360 | 78,479.99 | 8,679 |
78,480 | 78,599.99 | 8,679 |
78,600 | 78,719.99 | 8,679 |
78,720 | 78,839.99 | 8,679 |
78,840 | 78,959.99 | 8,679 |
78,960 | 79,079.99 | 8,679 |
79,080 | 79,199.99 | 8,679 |
79,200 | 79,319.99 | 8,679 |
79,320 | 79,439.99 | 8,679 |
79,440 | 79,559.99 | 8,679 |
79,560 | 79,679.99 | 8,679 |
79,680 | 79,799.99 | 8,679 |
79,800 | 79,919.99 | 8,679 |
79,920 | 80,039.99 | 8,679 |
80,040 | 80,159.99 | 8,679 |
80,160 | 80,279.99 | 8,679 |
80,280 | 80,399.99 | 8,679 |
80,400 | 80,519.99 | 8,679 |
80,520 | 80,639.99 | 8,679 |
80,640 | 80,759.99 | 8,679 |
80,760 | 80,879.99 | 8,679 |
80,880 | 80,999.99 | 8,679 |
81,000 | 81,119.99 | 8,679 |
81,120 | 81,239.99 | 8,679 |
81,240 | 81,359.99 | 8,679 |
81,360 | 81,479.99 | 8,679 |
81,480 | 81,599.99 | 8,679 |
81,600 | 81,719.99 | 8,679 |
81,720 | 81,839.99 | 8,679 |
81,840 | 81,959.99 | 8,679 |
81,960 | 82,079.99 | 8,679 |
82,080 | 82,199.99 | 8,679 |
82,200 | 82,319.99 | 8,679 |
82,320 | 82,439.99 | 8,679 |
82,440 | 82,559.99 | 8,679 |
82,560 | 82,679.99 | 8,679 |
82,680 | 82,799.99 | 8,679 |
82,800 | 82,919.99 | 8,679 |
82,920 | 83,039.99 | 8,679 |
83,040 | 83,159.99 | 8,679 |
83,160 | 83,279.99 | 8,679 |
83,280 | 83,399.99 | 8,679 |
83,400 | 83,519.99 | 8,679 |
83,520 | 83,639.99 | 8,679 |
83,640 | 83,759.99 | 8,679 |
83,760 | 83,879.99 | 8,679 |
83,880 | 83,999.99 | 8,679 |
84,000 | 84,119.99 | 8,679 |
84,120 | 84,239.99 | 8,679 |
84,240 | 84,359.99 | 8,679 |
84,360 | 84,479.99 | 8,679 |
84,480 | 84,599.99 | 8,679 |
84,600 | 84,719.99 | 8,679 |
84,720 | 84,839.99 | 8,679 |
84,840 | 84,959.99 | 8,679 |
84,960 | 85,079.99 | 8,679 |
85,080 | 85,199.99 | 8,679 |
85,200 | 85,319.99 | 8,679 |
85,320 | 85,439.99 | 8,679 |
85,440 | 85,559.99 | 8,679 |
85,560 | 85,679.99 | 8,679 |
85,680 | 85,799.99 | 8,679 |
85,800 | 85,919.99 | 8,679 |
85,920 | 86,039.99 | 8,679 |
86,040 | 86,159.99 | 8,679 |
86,160 | 86,279.99 | 8,699 |
86,280 | 86,399.99 | 8,721 |
86,400 | 86,519.99 | 8,742 |
86,520 | 86,639.99 | 8,764 |
86,640 | 86,759.99 | 8,785 |
86,760 | 86,879.99 | 8,807 |
86,880 | 86,999.99 | 8,829 |
87,000 | 87,119.99 | 8,850 |
87,120 | 87,239.99 | 8,872 |
87,240 | 87,359.99 | 8,893 |
87,360 | 87,479.99 | 8,915 |
87,480 | 87,599.99 | 8,937 |
87,600 | 87,719.99 | 8,958 |
87,720 | 87,839.99 | 8,980 |
87,840 | 87,959.99 | 9,001 |
87,960 | 88,079.99 | 9,023 |
88,080 | 88,199.99 | 9,045 |
88,200 | 88,319.99 | 9,066 |
88,320 | 88,439.99 | 9,088 |
88,440 | 88,559.99 | 9,109 |
88,560 | 88,679.99 | 9,131 |
88,680 | 88,799.99 | 9,153 |
88,800 | 88,919.99 | 9,174 |
88,920 | 89,039.99 | 9,196 |
89,040 | 89,159.99 | 9,217 |
89,160 | 89,279.99 | 9,239 |
89,280 | 89,399.99 | 9,261 |
89,400 | 89,519.99 | 9,282 |
89,520 | 89,639.99 | 9,304 |
89,640 | 89,759.99 | 9,325 |
89,760 | 89,879.99 | 9,347 |
89,880 | 89,999.99 | 9,369 |
90,000 | 90,119.99 | 9,390 |
90,120 | 90,239.99 | 9,412 |
90,240 | 90,359.99 | 9,433 |
90,360 | 90,479.99 | 9,455 |
90,480 | 90,599.99 | 9,477 |
90,600 | 90,719.99 | 9,498 |
90,720 | 90,839.99 | 9,520 |
90,840 | 90,959.99 | 9,541 |
90,960 | 91,079.99 | 9,563 |
91,080 | 91,199.99 | 9,585 |
91,200 | 91,319.99 | 9,606 |
91,320 | 91,439.99 | 9,628 |
91,440 | 91,559.99 | 9,649 |
91,560 | 91,679.99 | 9,671 |
91,680 | 91,799.99 | 9,693 |
91,800 | 91,919.99 | 9,714 |
91,920 | 92,039.99 | 9,736 |
92,040 | 92,159.99 | 9,757 |
92,160 | 92,279.99 | 9,779 |
92,280 | 92,399.99 | 9,801 |
92,400 | 92,519.99 | 9,822 |
92,520 | 92,639.99 | 9,844 |
92,640 | 92,759.99 | 9,865 |
92,760 | 92,879.99 | 9,887 |
92,880 | 92,999.99 | 9,909 |
93,000 | 93,119.99 | 9,930 |
93,120 | 92,239.99 | 9,952 |
93,240 | 93,359.99 | 9,973 |
93,360 | 93,479.99 | 9,995 |
93,480 | 93,599.99 | 10,017 |
93,600 | 93,719.99 | 10,038 |
93,720 | 93,839.99 | 10,060 |
93,840 | 93,959.99 | 10,081 |
93,960 | 94,079.99 | 10,103 |
94,080 | 94,199.99 | 10,125 |
94,200 | 94,319.99 | 10,146 |
94,320 | 94,439.99 | 10,168 |
94,440 | 94,559.99 | 10,189 |
94,560 | 94,679.99 | 10,211 |
94,680 | 94,799.99 | 10,233 |
94,800 | 94,919.99 | 10,254 |
94,920 | 95,039.99 | 10,276 |
95,040 | 95,159.99 | 10,297 |
95,160 | 95,279.99 | 10,319 |
95,280 | 95,399.99 | 10,341 |
95,400 | 95,519.99 | 10,362 |
95,520 | 95,639.99 | 10,384 |
95,640 | 95,759.99 | 10,405 |
95,760 | 95,879.99 | 10,427 |
95,880 | 95,999.99 | 10,449 |
96,000 | 96,119.99 | 10,470 |
96,120 | 96,239.99 | 10,492 |
96,240 | 96,359.99 | 10,500 |
96,360 | 96,479.99 | 10,500 |
96,480 | 96,599.99 | 10,500 |
96,600 | 96,719.99 | 10,500 |
96,720 | 96,839.99 | 10,500 |
96,840 | 96,959.99 | 10,500 |
96,960 | 97,079.99 | 10,500 |
97,080 | 97,199.99 | 10,500 |
97,200 | 97,319.99 | 10,500 |
97,320 | 97,439.99 | 10,500 |
97,440 | 97,559.99 | 10,500 |
97,560 | 97,679.99 | 10,500 |
97,680 | 97,799.99 | 10,500 |
97,800 | 97,919.99 | 10,500 |
97,920 | 98,039.99 | 10,500 |
98,040 | 98,159.99 | 10,500 |
98,160 | 98,279.99 | 10,500 |
98,280 | 98,399.99 | 10,500 |
98,400 | 98 519.99 | 10,500 |
98,520 | 98 639.99 | 10,500 |
98,640 | 98 759.99 | 10,500 |
98,760 | 98 879.99 | 10,500 |
98,880 | 98 999.99 | 10,500 |
99,000 | 99 119.99 | 10,500 |
99,120 | 99 239.99 | 10,500 |
99,240 | 99 359.99 | 10,500 |
99,360 | 99 479.99 | 10,500 |
99,480 | 99 599.99 | 10,500 |
99,600 | 99 719.99 | 10,500 |
99,720 | 99 839.99 | 10,500 |
99,840 | 99 959.99 | 10,500 |
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