<?xml version='1.0' encoding='UTF-8'?>
<!-- Created by Charles Hoffman, CPA, 2007-01-01 -->
<xsl:stylesheet version='1.0' xmlns:xsl='http://www.w3.org/1999/XSL/Transform'
    xmlns:xbrli='http://www.xbrl.org/2003/instance'
    xmlns:ci='http://www.xbrl.us/patterns/2007/MultipleCalculations'>

<xsl:output method='xml' indent='yes' />

<xsl:template match='/'>
<xsl:processing-instruction name='mso-application'>progid='Excel.Sheet'</xsl:processing-instruction>
<xsl:comment>Autogenerated by XSLT stylesheet</xsl:comment>
<xsl:comment> Created by Charles Hoffman, CPA, 2007-01-01 </xsl:comment>

<Workbook xmlns='urn:schemas-microsoft-com:office:spreadsheet'
          xmlns:excel='urn:schemas-microsoft-com:office:excel'
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         <Font excel:Family='Swiss' sheet:Bold='1'/>
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         <Font excel:Family='Swiss' sheet:Bold='1'/>
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         <Alignment sheet:Horizontal='Center' sheet:Vertical='Top' sheet:WrapText='1'/>
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            <Border sheet:Position='Bottom' sheet:LineStyle='Continuous' sheet:Weight='1'/>
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      <Style sheet:ID='Style-04'>
         <NumberFormat sheet:Format='#,##0_);\(#,##0\)'/>
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         <Alignment sheet:Horizontal='Right' sheet:Vertical='Bottom'/>
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        <Alignment sheet:Horizontal="Right" sheet:Vertical="Top"/>
        <Borders>
           <Border sheet:Position="Bottom" sheet:LineStyle="Double" sheet:Weight="3"/>
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       <Font excel:Family="Swiss" sheet:Size="10"/>
       <NumberFormat sheet:Format="#,##0_);\(#,##0\)"/>
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    </Styles>
 <Worksheet sheet:Name='MultipleCalculations'>
    <Table sheet:ExpandedRowCount='26'>
      <Column sheet:Width='20'/>
      <Column sheet:Width='200'/>
      <Column sheet:Width='60'/>
      <Column sheet:Width='60'/>
      <Row sheet:Index='1'>
         <Cell sheet:Index='1' sheet:StyleID='Style-01'>
            <Data sheet:Type='String'>Multiple Calculations</Data>
         </Cell>
      </Row>
      <Row sheet:Index='4'>
         <Cell sheet:Index='1' sheet:StyleID='Style-01'>
            <Data sheet:Type='String'>USFRTF Sample Company</Data>
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      <Row sheet:Index='5'>
         <Cell sheet:Index='1' sheet:StyleID='Style-01'>
            <Data sheet:Type='String'>December 31,</Data>
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      </Row>
      <Row sheet:Index='6'>
         <Cell sheet:Index='1' sheet:StyleID='Style-01'>
            <Data sheet:Type='String'>(thousands of dollars)</Data>
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      <Row sheet:Index='8'>
         <Cell sheet:Index='3' sheet:StyleID='Style-03'>
            <Data sheet:Type='String'>2003</Data>
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         <Cell sheet:Index='4' sheet:StyleID='Style-03'>
            <Data sheet:Type='String'>2002</Data>
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      </Row>
      <Row sheet:Index='10'>
         <Cell sheet:Index='1' sheet:StyleID='Style-01'>
            <Data sheet:Type='String'>TRADE RECEIVABLES</Data>
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      </Row>
      
      <!--By Component-->
      <Row sheet:Index='12'>
         <Cell sheet:Index='1' sheet:StyleID='Style-01'>
            <Data sheet:Type='String'>Net and Gross Portions:</Data>
         </Cell>
      </Row>
      <Row sheet:Index='13' sheet:StyleID='Style-04'>
         <Cell sheet:Index='2'>
            <Data sheet:Type='String'>Trade Receivables, Net</Data>
         </Cell>
         <Cell sheet:Index='3'>
            <Data sheet:Type='Number'><xsl:value-of select="/xbrli:xbrl/ci:TradeReceivablesNet[@contextRef='I-2003'] div 1000" /></Data>
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         <Cell sheet:Index='4'>
            <Data sheet:Type='Number'><xsl:value-of select="/xbrli:xbrl/ci:TradeReceivablesNet[@contextRef='I-2002'] div 1000" /></Data>
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      </Row>
      <Row sheet:Index='14' sheet:StyleID='Style-04'>
         <Cell sheet:Index='2'>
            <Data sheet:Type='String'>Finance Lease Receivable, Net</Data>
         </Cell>
         <Cell sheet:Index='3'>
            <Data sheet:Type='Number'><xsl:value-of select="/xbrli:xbrl/ci:FinanceLeaseReceivableNet[@contextRef='I-2003'] div 1000" /></Data>
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         <Cell sheet:Index='4'>
            <Data sheet:Type='Number'><xsl:value-of select="/xbrli:xbrl/ci:FinanceLeaseReceivableNet[@contextRef='I-2002'] div 1000" /></Data>
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      </Row>
      <Row sheet:Index='15' sheet:StyleID='Style-04'>
         <Cell sheet:Index='2'>
            <Data sheet:Type='String'>Other Receivables, Net</Data>
         </Cell>
         <Cell sheet:Index='3'>
            <Data sheet:Type='Number'><xsl:value-of select="/xbrli:xbrl/ci:OtherReceivablesNet[@contextRef='I-2003'] div 1000" /></Data>
         </Cell>
         <Cell sheet:Index='4'>
            <Data sheet:Type='Number'><xsl:value-of select="/xbrli:xbrl/ci:OtherReceivablesNet[@contextRef='I-2002'] div 1000" /></Data>
         </Cell>
      </Row>
     <Row sheet:Index='16'>
         <Cell sheet:Index='2' sheet:StyleID='Style-05'>
            <Data sheet:Type='String'>Trade and Other Receivables, Net, Total</Data>
         </Cell>
         <Cell sheet:Index='3' sheet:StyleID='Style-06'>
            <Data sheet:Type='Number'><xsl:value-of select="/xbrli:xbrl/ci:ReceivablesNet[@contextRef='I-2003'] div 1000" /></Data>
         </Cell>
         <Cell sheet:Index='4' sheet:StyleID='Style-06'>
            <Data sheet:Type='Number'><xsl:value-of select="/xbrli:xbrl/ci:ReceivablesNet[@contextRef='I-2002'] div 1000" /></Data>
         </Cell>
      </Row>

      <!--Net/Gross-->
      <Row sheet:Index='18'>
         <Cell sheet:Index='1' sheet:StyleID='Style-01'>
            <Data sheet:Type='String'>Net and Gross Portions:</Data>
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      <Row sheet:Index='19' sheet:StyleID='Style-04'>
         <Cell sheet:Index='2'>
            <Data sheet:Type='String'>Trade and Other Receivables, Gross</Data>
         </Cell>
         <Cell sheet:Index='3'>
            <Data sheet:Type='Number'><xsl:value-of select="/xbrli:xbrl/ci:ReceivablesGross[@contextRef='I-2003'] div 1000" /></Data>
         </Cell>
         <Cell sheet:Index='4'>
            <Data sheet:Type='Number'><xsl:value-of select="/xbrli:xbrl/ci:ReceivablesGross[@contextRef='I-2002'] div 1000" /></Data>
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      </Row>
      <Row sheet:Index='20' sheet:StyleID='Style-04'>
         <Cell sheet:Index='2'>
            <Data sheet:Type='String'>Less: Allowance for Doubtful Accounts</Data>
         </Cell>
         <Cell sheet:Index='3'>
            <Data sheet:Type='Number'><xsl:value-of select="/xbrli:xbrl/ci:AllowanceForDoubtfulAccounts[@contextRef='I-2003'] div 1000 * -1" /></Data>
         </Cell>
         <Cell sheet:Index='4'>
            <Data sheet:Type='Number'><xsl:value-of select="/xbrli:xbrl/ci:AllowanceForDoubtfulAccounts[@contextRef='I-2002'] div 1000 * -1" /></Data>
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      </Row>
     <Row sheet:Index='21'>
         <Cell sheet:Index='2' sheet:StyleID='Style-05'>
            <Data sheet:Type='String'>Trade and Other Receivables, Net</Data>
         </Cell>
         <Cell sheet:Index='3' sheet:StyleID='Style-06'>
            <Data sheet:Type='Number'><xsl:value-of select="/xbrli:xbrl/ci:ReceivablesNet[@contextRef='I-2003'] div 1000" /></Data>
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         <Cell sheet:Index='4' sheet:StyleID='Style-06'>
            <Data sheet:Type='Number'><xsl:value-of select="/xbrli:xbrl/ci:ReceivablesNet[@contextRef='I-2002'] div 1000" /></Data>
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      </Row>

      <!--Current/Noncurrent-->
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         <Cell sheet:Index='1' sheet:StyleID='Style-01'>
            <Data sheet:Type='String'>Current/Non Current Portions:</Data>
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      <Row sheet:Index='24' sheet:StyleID='Style-04'>
         <Cell sheet:Index='2'>
            <Data sheet:Type='String'>Trade and Other Receivables, Net, Current</Data>
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         <Cell sheet:Index='3'>
            <Data sheet:Type='Number'><xsl:value-of select="/xbrli:xbrl/ci:ReceivablesNetCurrent[@contextRef='I-2003'] div 1000" /></Data>
         </Cell>
         <Cell sheet:Index='4'>
            <Data sheet:Type='Number'><xsl:value-of select="/xbrli:xbrl/ci:ReceivablesNetCurrent[@contextRef='I-2002'] div 1000" /></Data>
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      </Row>
      <Row sheet:Index='25' sheet:StyleID='Style-04'>
         <Cell sheet:Index='2'>
            <Data sheet:Type='String'>Trade and Other Receivables, Net, Non Current</Data>
         </Cell>
         <Cell sheet:Index='3'>
            <Data sheet:Type='Number'><xsl:value-of select="/xbrli:xbrl/ci:ReceivablesNetNoncurrent[@contextRef='I-2003'] div 1000" /></Data>
         </Cell>
         <Cell sheet:Index='4'>
            <Data sheet:Type='Number'><xsl:value-of select="/xbrli:xbrl/ci:ReceivablesNetNoncurrent[@contextRef='I-2002'] div 1000" /></Data>
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     <Row sheet:Index='26'>
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            <Data sheet:Type='String'>Trade and Other Receivables, Net, Total</Data>
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            <Data sheet:Type='Number'><xsl:value-of select="/xbrli:xbrl/ci:ReceivablesNet[@contextRef='I-2003'] div 1000" /></Data>
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         <Cell sheet:Index='4' sheet:StyleID='Style-06'>
            <Data sheet:Type='Number'><xsl:value-of select="/xbrli:xbrl/ci:ReceivablesNet[@contextRef='I-2002'] div 1000" /></Data>
         </Cell>
      </Row>

   </Table>
</Worksheet>

</Workbook>
</xsl:template>
</xsl:stylesheet>



