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<!-- Created by Charles Hoffman, CPA, 2007-01-01 -->
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<xsl:comment>Autogenerated by XSLT stylesheet</xsl:comment>
<xsl:comment> Created by Charles Hoffman, CPA, UBmatrix: 2005-07-07 </xsl:comment>

<xsl:variable name='CurrentPeriod'>I-2003</xsl:variable>
<xsl:variable name='PriorPeriod'>I-2002</xsl:variable>

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         The accompanying notes form an integral part of the consolidated financial statements.
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         Basic Calculation 
     </fo:block>
     
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          USFRTF Sample Company
     </fo:block>
     <fo:block font-size="12pt" font-weight="bold" space-before="0mm" space-after="0mm">
          December 31,
     </fo:block>     
     <fo:block font-size="12pt" font-weight="bold" space-before="0mm" space-after="15mm">
          (thousands of dollars)
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                <fo:block text-align='left'>Land</fo:block>
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           <fo:table-row>
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                <fo:block text-align='left'>Building, Net</fo:block>
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             <fo:table-cell>
                <fo:block text-align='right'><xsl:value-of select="format-number(/xbrli:xbrl/ci:BuildingsNet[@contextRef='I-2003'] div 1000,'#,##0','base')" /></fo:block>
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             <fo:table-cell>
                <fo:block text-align='right'><xsl:value-of select="format-number(/xbrli:xbrl/ci:BuildingsNet[@contextRef='I-2002'] div 1000,'#,##0','base')" /></fo:block>
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           <fo:table-row>
             <fo:table-cell>
                <fo:block text-align='left'>Furniture and Fixtures, Net</fo:block>
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             <fo:table-cell>
                <fo:block text-align='right'><xsl:value-of select="format-number(/xbrli:xbrl/ci:FurnitureFixturesNet[@contextRef='I-2003'] div 1000,'#,##0','base')" /></fo:block>
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             <fo:table-cell>
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           <fo:table-row>
             <fo:table-cell>
                <fo:block text-align='left'>Computer Equipment, Net</fo:block>
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             <fo:table-cell>
                <fo:block text-align='right'><xsl:value-of select="format-number(/xbrli:xbrl/ci:ComputerEquipmentNet[@contextRef='I-2003'] div 1000,'#,##0','base')" /></fo:block>
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             <fo:table-cell>
                <fo:block text-align='right'><xsl:value-of select="format-number(/xbrli:xbrl/ci:ComputerEquipmentNet[@contextRef='I-2002'] div 1000,'#,##0','base')" /></fo:block>
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           <fo:table-row>
             <fo:table-cell>
                <fo:block text-align='left'>Other Property, Plant, and Equipment, Net</fo:block>
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                <fo:block text-align='right' border-bottom-width=".5pt" border-bottom-style="solid" border-color="black"><xsl:value-of select="format-number(/xbrli:xbrl/ci:OtherPropertyPlantEquipmentNet[@contextRef='I-2003'] div 1000,'#,##0','base')" /></fo:block>
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                <fo:block text-align='right' space-before="5mm">Total</fo:block>
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