<?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/ComplexConceptMultiplePeriods'>

<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'
          xmlns:sheet='urn:schemas-microsoft-com:office:spreadsheet'>
   <Styles>
      <Style sheet:ID='Style-01'>
         <Font excel:Family='Swiss' sheet:Bold='1'/>
      </Style>
      <Style sheet:ID='Style-02'>
         <Alignment sheet:Horizontal='Center' sheet:Vertical='Bottom' sheet:WrapText='1'/>
         <Font excel:Family='Swiss' sheet:Bold='1'/>
         <Borders>
            <Border sheet:Position='Bottom' sheet:LineStyle='Continuous' sheet:Weight='1'/>
         </Borders>
      </Style>
      <Style sheet:ID='Style-03'>
         <Alignment sheet:Horizontal='Center' sheet:Vertical='Top' sheet:WrapText='1'/>
         <Font excel:Family='Swiss' sheet:Size='10'/>
      </Style>
      <Style sheet:ID='Style-04'>
         <NumberFormat sheet:Format='#,##0_);\(#,##0\)'/>
      </Style>
      <Style sheet:ID='Style-05'>
         <Alignment sheet:Horizontal='Right' sheet:Vertical='Bottom'/>
         <Font excel:Family='Swiss'/>
      </Style>
      <Style sheet:ID="Style-06">
         <Alignment sheet:Horizontal="Right" sheet:Vertical="Top"/>
         <Borders>
            <Border sheet:Position="Bottom" sheet:LineStyle="Double" sheet:Weight="3"/>
            <Border sheet:Position="Top" sheet:LineStyle="Continuous" sheet:Weight="1"/>
         </Borders>
         <Font excel:Family="Swiss" sheet:Size="10"/>
         <NumberFormat sheet:Format="#,##0_);\(#,##0\)"/>
      </Style>
      <Style sheet:ID='Style-07'>
         <Alignment sheet:Horizontal='Center' sheet:Vertical='Bottom'/>
         <Font excel:Family='Swiss'/>
         <Borders>
            <Border sheet:Position="Bottom" sheet:LineStyle="Continuous" sheet:Weight="1"/>
         </Borders>
      </Style>
    </Styles>
 <Worksheet sheet:Name='ComplexConceptMultiplePeriods'>
    <Table sheet:ExpandedRowCount='25'>
      <Column sheet:Width='20'/>
      <Column sheet:Width='150'/>
      <Column sheet:Width='150'/>
      <Column sheet:Width='175'/>
      <Column sheet:Width='60'/>
      <Column sheet:Width='60'/>
      <Column sheet:Width='60'/>
      <Row sheet:Index='1'>
         <Cell sheet:Index='1' sheet:StyleID='Style-01'>
            <Data sheet:Type='String'>Complex Concept with Multiple Periods</Data>
         </Cell>
      </Row>
      <Row sheet:Index='4'>
         <Cell sheet:Index='1' sheet:StyleID='Style-01'>
            <Data sheet:Type='String'>USFRTF Sample Company</Data>
         </Cell>
      </Row>
      <Row sheet:Index='5'>
         <Cell sheet:Index='1' sheet:StyleID='Style-01'>
            <Data sheet:Type='String'>December 31,</Data>
         </Cell>
      </Row>
      <Row sheet:Index='6'>
         <Cell sheet:Index='1' sheet:StyleID='Style-01'>
            <Data sheet:Type='String'>(thousands of dollars)</Data>
         </Cell>
      </Row>
      <Row sheet:Index='8' sheet:Height="40">
         <Cell sheet:Index='2' sheet:StyleID='Style-02'>
            <Data sheet:Type='String'>Location</Data>
         </Cell>
         <Cell sheet:Index='3' sheet:StyleID='Style-02'>
           <Data sheet:Type='String'>Description</Data>
         </Cell>
         <Cell sheet:Index='4' sheet:StyleID='Style-02'>
           <Data sheet:Type='String'>Tenure</Data>
         </Cell>
         <Cell sheet:Index='5' sheet:StyleID='Style-02'>
           <Data sheet:Type='String'>Land Area (sq. m.)</Data>
         </Cell>
         <Cell sheet:Index='6' sheet:StyleID='Style-02' sheet:MergeAcross="1">
           <Data sheet:Type='String'>Net Book Value</Data>
         </Cell>
      </Row>


      <Row sheet:Index='9'>
         <Cell sheet:Index='6' sheet:StyleID='Style-07'>
            <Data sheet:Type='String'>2003</Data>
         </Cell>
         <Cell sheet:Index='7' sheet:StyleID='Style-07'>
            <Data sheet:Type='String'>2002</Data>
         </Cell>
      </Row>
  


      <Row sheet:Index='10'>
         <Cell sheet:Index='2' sheet:StyleID='Style-01'>
            <Data sheet:Type='String'>Singapore</Data>
         </Cell>
      </Row>

      <Row sheet:StyleID='Style-04'>
         <Cell sheet:Index='2'>
            <Data sheet:Type='String'><xsl:value-of select="/xbrli:xbrl/ci:LeaseholdLandAndBuilding[1]/ci:LeaseholdLandAndBuildingLocation" /></Data>
         </Cell>
         <Cell sheet:Index='3'>
            <Data sheet:Type='String'><xsl:value-of select="/xbrli:xbrl/ci:LeaseholdLandAndBuilding[1]/ci:LeaseholdLandAndBuildingDescriptionOfFacility" /></Data>
         </Cell>
         <Cell sheet:Index='4'>
            <Data sheet:Type='String'><xsl:value-of select="/xbrli:xbrl/ci:LeaseholdLandAndBuilding[1]/ci:LeaseholdLandAndBuildingTenure" /></Data>
         </Cell>
         <Cell sheet:Index='5'>
            <Data sheet:Type='Number'><xsl:value-of select="/xbrli:xbrl/ci:LeaseholdLandAndBuilding[1]/ci:LeaseholdLandAndBuildingLandArea" /></Data>
         </Cell>
         <Cell sheet:Index='6'>
            <Data sheet:Type='Number'><xsl:value-of select="/xbrli:xbrl/ci:LeaseholdLandAndBuilding[1]/ci:LeaseholdLandAndBuildingValueAtCost div 1000" /></Data>
         </Cell>
         <Cell sheet:Index='7'>
            <Data sheet:Type='Number'><xsl:value-of select="/xbrli:xbrl/ci:LeaseholdLandAndBuilding[1]/ci:LeaseholdLandAndBuildingValueAtCost div 1000" /></Data>
         </Cell>
      </Row>
      <Row sheet:StyleID='Style-04'>
         <Cell sheet:Index='2'>
            <Data sheet:Type='String'><xsl:value-of select="/xbrli:xbrl/ci:LeaseholdLandAndBuilding[2]/ci:LeaseholdLandAndBuildingLocation" /></Data>
         </Cell>
         <Cell sheet:Index='3'>
            <Data sheet:Type='String'><xsl:value-of select="/xbrli:xbrl/ci:LeaseholdLandAndBuilding[2]/ci:LeaseholdLandAndBuildingDescriptionOfFacility" /></Data>
         </Cell>
         <Cell sheet:Index='4'>
            <Data sheet:Type='String'><xsl:value-of select="/xbrli:xbrl/ci:LeaseholdLandAndBuilding[2]/ci:LeaseholdLandAndBuildingTenure" /></Data>
         </Cell>
         <Cell sheet:Index='5'>
            <Data sheet:Type='Number'><xsl:value-of select="/xbrli:xbrl/ci:LeaseholdLandAndBuilding[2]/ci:LeaseholdLandAndBuildingLandArea" /></Data>
         </Cell>
         <Cell sheet:Index='6'>
            <Data sheet:Type='Number'><xsl:value-of select="/xbrli:xbrl/ci:LeaseholdLandAndBuilding[2]/ci:LeaseholdLandAndBuildingValueAtCost div 1000" /></Data>
         </Cell>
         <Cell sheet:Index='7'>
            <Data sheet:Type='Number'><xsl:value-of select="/xbrli:xbrl/ci:LeaseholdLandAndBuilding[2]/ci:LeaseholdLandAndBuildingValueAtCost div 1000" /></Data>
         </Cell>
      </Row>
      <Row sheet:StyleID='Style-04'>
         <Cell sheet:Index='2'>
            <Data sheet:Type='String'><xsl:value-of select="/xbrli:xbrl/ci:LeaseholdLandAndBuilding[3]/ci:LeaseholdLandAndBuildingLocation" /></Data>
         </Cell>
         <Cell sheet:Index='3'>
            <Data sheet:Type='String'><xsl:value-of select="/xbrli:xbrl/ci:LeaseholdLandAndBuilding[3]/ci:LeaseholdLandAndBuildingDescriptionOfFacility" /></Data>
         </Cell>
         <Cell sheet:Index='4'>
            <Data sheet:Type='String'><xsl:value-of select="/xbrli:xbrl/ci:LeaseholdLandAndBuilding[3]/ci:LeaseholdLandAndBuildingTenure" /></Data>
         </Cell>
         <Cell sheet:Index='5'>
            <Data sheet:Type='Number'><xsl:value-of select="/xbrli:xbrl/ci:LeaseholdLandAndBuilding[3]/ci:LeaseholdLandAndBuildingLandArea" /></Data>
         </Cell>
         <Cell sheet:Index='6'>
            <Data sheet:Type='Number'><xsl:value-of select="/xbrli:xbrl/ci:LeaseholdLandAndBuilding[3]/ci:LeaseholdLandAndBuildingValueAtCost div 1000" /></Data>
         </Cell>
         <Cell sheet:Index='7'>
            <Data sheet:Type='Number'><xsl:value-of select="/xbrli:xbrl/ci:LeaseholdLandAndBuilding[3]/ci:LeaseholdLandAndBuildingValueAtCost div 1000" /></Data>
         </Cell>
      </Row>

      <Row>
         <Cell sheet:Index='2' sheet:StyleID='Style-01'>
            <Data sheet:Type='String'></Data>
         </Cell>
      </Row>
      <Row>
         <Cell sheet:Index='2' sheet:StyleID='Style-01'>
            <Data sheet:Type='String'>USA</Data>
         </Cell>
      </Row>

      <Row sheet:StyleID='Style-04'>
         <Cell sheet:Index='2'>
            <Data sheet:Type='String'><xsl:value-of select="/xbrli:xbrl/ci:LeaseholdLandAndBuilding[4]/ci:LeaseholdLandAndBuildingLocation" /></Data>
         </Cell>
         <Cell sheet:Index='3'>
            <Data sheet:Type='String'><xsl:value-of select="/xbrli:xbrl/ci:LeaseholdLandAndBuilding[4]/ci:LeaseholdLandAndBuildingDescriptionOfFacility" /></Data>
         </Cell>
         <Cell sheet:Index='4'>
            <Data sheet:Type='String'><xsl:value-of select="/xbrli:xbrl/ci:LeaseholdLandAndBuilding[4]/ci:LeaseholdLandAndBuildingTenure" /></Data>
         </Cell>
         <Cell sheet:Index='5'>
            <Data sheet:Type='Number'><xsl:value-of select="/xbrli:xbrl/ci:LeaseholdLandAndBuilding[4]/ci:LeaseholdLandAndBuildingLandArea" /></Data>
         </Cell>
         <Cell sheet:Index='6'>
            <Data sheet:Type='Number'><xsl:value-of select="/xbrli:xbrl/ci:LeaseholdLandAndBuilding[4]/ci:LeaseholdLandAndBuildingValueAtCost div 1000" /></Data>
         </Cell>
         <Cell sheet:Index='7'>
            <Data sheet:Type='Number'><xsl:value-of select="/xbrli:xbrl/ci:LeaseholdLandAndBuilding[4]/ci:LeaseholdLandAndBuildingValueAtCost div 1000" /></Data>
         </Cell>
      </Row>
      <Row sheet:StyleID='Style-04'>
         <Cell sheet:Index='2'>
            <Data sheet:Type='String'><xsl:value-of select="/xbrli:xbrl/ci:LeaseholdLandAndBuilding[5]/ci:LeaseholdLandAndBuildingLocation" /></Data>
         </Cell>
         <Cell sheet:Index='3'>
            <Data sheet:Type='String'><xsl:value-of select="/xbrli:xbrl/ci:LeaseholdLandAndBuilding[5]/ci:LeaseholdLandAndBuildingDescriptionOfFacility" /></Data>
         </Cell>
         <Cell sheet:Index='4'>
            <Data sheet:Type='String'><xsl:value-of select="/xbrli:xbrl/ci:LeaseholdLandAndBuilding[5]/ci:LeaseholdLandAndBuildingTenure" /></Data>
         </Cell>
         <Cell sheet:Index='5'>
            <Data sheet:Type='Number'><xsl:value-of select="/xbrli:xbrl/ci:LeaseholdLandAndBuilding[5]/ci:LeaseholdLandAndBuildingLandArea" /></Data>
         </Cell>
         <Cell sheet:Index='6'>
            <Data sheet:Type='Number'><xsl:value-of select="/xbrli:xbrl/ci:LeaseholdLandAndBuilding[5]/ci:LeaseholdLandAndBuildingValueAtCost div 1000" /></Data>
         </Cell>
         <Cell sheet:Index='7'>
            <Data sheet:Type='Number'><xsl:value-of select="/xbrli:xbrl/ci:LeaseholdLandAndBuilding[5]/ci:LeaseholdLandAndBuildingValueAtCost div 1000" /></Data>
         </Cell>
      </Row>


   </Table>
</Worksheet>

</Workbook>
</xsl:template>
</xsl:stylesheet>



