<HTML>In a message dated 4/15/02 5:09:46 PM Central Daylight Time, dm.porritt@verizon.net writes: <BLOCKQUOTE TYPE=CITE style="BORDER-LEFT: #0000ff 2px solid; MARGIN-LEFT: 5px; MARGIN-RIGHT: 0px; PADDING-LEFT: 5px">Wim: There is an Excel spreadsheet on the CAUT website that can make this job a lot easier. Check it out. </BLOCKQUOTE> I've created the spreadsheet and got the numbers. That's not the problem. The problems is what to do after you've got the numbers. Am I doing the math right? Wim </HTML>