Free COLORADO CHILD SUPPORT GUIDELINE Revised January 2008 1. PREFACE The Child Suppo... - Colorado

COLORADO CHILD SUPPORT GUIDELINE Revised January 2008
1. PREFACE
The Child Support Guideline for Colorado was developed by the Colorado Child Support Commission and enacted by the Colorado General Assembly. As specified in the statute, the Guideline has three objectives:

1. To establish as state policy an adequate standard of support for children, subject to the ability of
parents to pay;

2. To make awards more equitable by ensuring more consistent treatment of persons in similar
circumstances; and

3. To improve the efficiency of the court process by promoting settlements and giving courts and the
parties guidance in setting the levels of awards. The Guideline can be found in §14-10-115, C.R.S, and is consistent with other provisions of that section which place a duty for child support upon either or both parents based on their respective financial resources, the financial resources of the child, the needs of the custodial parent, the physical and emotional condition of the child, and the standard of living the child would have enjoyed had the marriage not been dissolved. The Colorado Child Support Guideline is based on an Income Shares Model. This model provides an objective basis for determining the average costs of children in households across a wide range of incomes. Because household spending on behalf of children is intertwined with spending on behalf of adults for most expenditure categories, it is difficult to determine the proportion allocated to children in individual cases, even with exhaustive financial affidavits. However, a number of authoritative economic studies provide estimates of the average amount of household expenditures on children in intact households. These studies have found that the proportion of household spending devoted to children is systematically related to the level of household income and to the number and ages of children. Based on this economic evidence, the Colorado Child Support Guideline calculates child support based on each parent's share of the amount estimated to have been spent on the child if the parents and child were living in an intact household.1 If one parent has physical care for 273 or more overnights per year, the amount calculated for that parent is presumed to be spent directly on the child. For the other parent, the calculated amount establishes the level of child support. For cases with split or third party physical care, or extensive sharing of physical care, each parent's calculated share of child support is adjusted by the time spent with the child(ren).

II. USE OF THE GUIDELINE
The Colorado Child Support Guideline applies as a rebuttable presumption to all child support orders in Colorado, except as discussed below. The Guideline must be used for temporary and permanent orders, and for separations, dissolutions, and support decrees arising despite non-marriage of the parties. The Guideline must be used by the Court as the basis for reviewing the adequacy of child support levels in non-contested cases as well as contested hearings. The Court may exercise broad discretion in deviating from the Guideline in cases where application would be inequitable to one of the parties or to the child. In cases where the award deviates from the Guideline, however, the Court must provide written or oral findings of fact to substantiate the deviation. When either the obligor's monthly adjusted gross income, or the parents's combined monthly adjusted gross income, is less than $850.00, the Guideline provides for a minimum order of $50.00. If the parent with the lesser number of overnights per year earns $850.00 or more, but less than $1,850.00 per month, he or she is eligible
1

For a detailed explanation of the Income Shares Model and the underlying economic evidence used as the basis for the Colorado Child Support Guideline, see Robert G. Williams, Development of Guidelines for Child Support Orders (National Center for State Courts: Denver, September 1987)

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for a low income adjustment. The parent pays a basic minimum amount, depending on the number of children, and pays an additional 40% of every dollar between $900.00 and $1,850.00 of monthly income. If the low income adjustment results in a child support award that exceeds the amount in the schedule, the schedule amount should be entered. The Guideline provides calculated amounts of child support to a combined adjusted gross income level of $20,000.00 per month ($240,000.00 per year). For cases that exceed this level, the court may decide on a caseby-case basis but may not order less than the amount on the schedule for $20,000.00.

III. DETERMINATION OF CHILD SUPPORT AMOUNT
To calculate child support for children who are under 19 or still in high school, or disabled, use: Worksheet A when physical care is for 273 or more overnights per year; Worksheet B if shared physical care [see (4)(J) below].

(A) Income 1. Definition.
For purposes of this Guideline, "income" is defined as actual gross income of the parent, if employed to full capacity or potential income if unemployed or underemployed. Gross income of each parent should be determined as specified below and entered on Line 1 of the appropriate worksheet. income from salaries; wages, including tips declared by the individual for purposes of reporting to the federal internal revenue service or tips imputed to bring the employee's gross earnings to the minimum wage for the number of hours worked, whichever is greater; commissions; payments received as an independent contractor for labor or services; bonuses; dividends; severance pay; pensions and retirement benefits; royalties; rents; interest; trust income; annuities; capital gains; and moneys drawn by a self-employed individual for personal use; social security benefits, including social security benefits actually received by a parent as a result of the disability of that parent or as the result of the death of the minor child's stepparent; workers' compensation benefits; unemployment insurance benefits; disability insurance benefits; funds held in or payable from any health, accident, disability, or casualty insurance to the extent that such insurance replaces wages or provides income in lieu of wages; monetary gifts; monetary prizes, excluding lottery winnings not required by the rules of the Colorado Lottery Commission to be paid only at the lottery office; taxable distributions from general partnerships, limited partnerships, closely held corporations, or limited liablity companies; alimony or maintenance received; and overtime pay only if the overtime is required by the employer as a condition of the employment. For income from self-employment, rents, royalties, proprietorship of a business, or joint ownership of a partnership or closely held corporation, gross income is defined as gross receipts minus ordinary and necessary expenses required to produce such income. "Ordinary and necessary expenses" does not include amounts allowable by the Internal Revenue Service for the accelerated component of depreciation expenses or investment tax credits or any other business expenses determined by the court to be inappropriate for determining gross income for purposes of calculating child support. In general, income and expenses from self-employment or operation of a business should be carefully reviewed to determine an appropriate level of gross income available to the parent to satisfy a child support obligation. In most cases, this amount will differ from a determination of business income for tax purposes. Expense reimbursements or in-kind payments received by a parent in the course of employment, self employment, or operation of a business shall be counted as income if they are significant and reduce personal living expenses. Gross income does not include benefits received from means-tested public assistance programs, including but not limited to assistance provided under the Colorado Works Program, Supplemental Security Income (SSI), Food Stamps, and General Assistance. Gross income does not include child support payments received; social security benefits received by a minor child or on behalf of a minor child as a result of the death or

2. Gross income. Gross income includes income from any source and includes, but is not limited to,

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disability of a stepparent of the child; income from additional jobs that result in the employment of the obligor more than forty hours per week or more than what would otherwise be considered to be full-time employment.

3. Potential income.

If a parent is voluntarily unemployed or underemployed, child support shall be calculated based on a determination of potential income, except that a determination of potential income should not be made for a parent who is physically or mentally incapacitated or is caring for a child under the age of 30 months for whom the parents owe a joint legal responsibility.

Determination of potential income shall be made by determining employment potential and probable earnings level based on recent work history, occupational qualifications, and prevailing job opportunities and earnings levels in the community. If there is no recent work history and no higher education or vocational training, it is suggested that income be set at least at the minimum wage level. Income shall not be imputed if actual income is less due to a good faith career choice or if under-employment is temporary and is reasonably intended to result in higher income within the foreseeable future.

4. Income verification. Income statements of the parents should be verified with documentation of both
current and past income. Suitable documentation of current earnings (at least three full months) includes pay stubs, employer statements, or receipts and expenses if self-employed. Documentation of current income must be supplemented with copies of the most recent tax return to provide verification of earnings over a longer period.

(B) Alimony, Maintenance, Pre-existing Child Support Obligations, Responsibility for Other Children, and Contributions to Post-secondary Education
The amount of alimony or maintenance actually received (Line 1a), should be added and any amount actually paid (Line lb), should be deducted from gross income. The amount(s) of any pre-existing court order(s) for child support (Line lc) should be deducted from gross income to the extent payment is actually made under such order(s). The amount of legal responsibility a parent has for children not involved in this action, but living in his/her home, should be deducted from gross income on Line ld. For children not living at home, documented proof of money payments for support of those children is required. The adjustment applies to a party's natural or adopted children, but not to stepchildren, unless a prior court order has established a party's legal responsibility for them. Use of the adjustment is appropriate at the time of the establishment of a child support order or in a proceeding to modify an existing order. However, it may not be used to the extent the adjustment contributes to the calculation of a support order lower than the previously existing order for the children who are the subject of the modification proceeding. The amount entered on Line ld should be 75% of the amount listed in the schedule of basic support obligations which would represent 75% of a support obligation based only on the responsible parent's gross income, without any other adjustments, for the number of children for whom the parent is also responsible, pursuant to §14-10-115(6(b)(I) C.R.S. If modifying an existing child support order, the amount of each parent's court-ordered contribution for postsecondary education for a child should be subtracted from each parent's gross income on Line 1e.

(C) Basic Child Support Obligation (Amount from Schedule)
The basic child support obligation is determined using the Schedule of Basic Child Support Obligations. For combined monthly adjusted gross income amounts falling between amounts shown in the schedule, basic child support amounts should be extrapolated. The number of children refers to children for whom the parents share joint legal responsibility and for whom support is being sought.

(D) Child Care Costs
Child care costs incurred due to employment or job search of either parent (minus federal tax credit if allowed by the IRS) are entered on Line 6a of Worksheet A and Line 10a of Worksheet B. Child care costs incurred on behalf of the children due to the education of either parent are entered on Line 6b of Worksheet A and Line 10b

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of Worksheet B. Such costs should not exceed the level required to provide quality care from a licensed source for the children. The credit against income tax for child care due to employment or job search is provided under Sec. 44A of the Internal Revenue Code. The value of this tax credit, if allowed by the IRS, should be subtracted from actual costs for child care due to employment or job search (refer to IRS Form 2441). The credit is only available to the parent that has the most overnights scheduled with the child(ren). In situations where the parent with fewer scheduled overnights pays work related child care, put the actual amount spent in this category on the form. The credit allows 35 percent of work-related expenses if the taxpayer has $15,000.00 or less in annual adjusted gross income up to a maximum of $1,050.00 (up to $250.00/mo. in day care expenses) for one child and $2,100.00 (up to $500.00/mo. in day care expenses) for two or more children. As the taxpayer's adjusted gross income increases, the tax credit decreases. For each $2,000.00 (or fraction thereof) increase above the $15,000.00, the percentage decreases by one percent. The following table illustrates this concept: Adjusted Gross Income $0-$15,000 $15,001-$17,000 $17,001-$19,000 $19,001-$21,000 $21,001-$23,000 $23,001-$25,000 $25,001-$27,000 $27,001-$29,000 $29,001-$31,000 $31,001-$33,000 $33,001-$35,000 $35,001-$37,000 $37,001-$39,000 $39,001-$41,000 $41,001-$43,000 $43,001 + Appropriate Percentage 35% 34% 33% 32% 31% 30% 29% 28% 27% 26% 25% 24% 23% 22% 21% 20% Maximum Credit One Child $1,050 $1,020 $990 $960 $930 $900 $870 $840 $810 $780 $750 $720 $690 $660 $630 $600 Maximum Credit Two or More Children $2,100 $2,040 $1,980 $1,920 $1,860 $1,800 $1,740 $1,680 $1,620 $1,560 $1,500 $1,440 $1,380 $1,320 $1,260 $1,200

Let's see how this credit works in an actual scenario: There are 2 eligible children (12 or younger & expenses incurred for the child ­ see IRS form 2441) $24,000.00 is the annual adjusted gross income. The parent with the most parenting time spends $360.00/mo. on work related child care. The $24,000.00 annual income is in the 30% tax bracket for this credit. So, take the $360.00/mo. and multiply that by 30%. Then subtract the result from the amount spent on work related child care: (The max. amount eligible for the tax credit for 2 children is $500.00/mo. Therefore, we can take the full credit of $108.00/mo.) $360.00 - $108.00 = $252.00 (This is the net child care cost.) Enter $252.00 in the appropriate parent's column for work related child care. Now, let's take an example that exceeds the maximum allowable credit: 1 eligible child $50,000.00 annual income The parent with the most parenting time spends $500.00/mo on work related child care. The $50,000.00 annual income is in the 20% tax bracket for this credit. In this case, the $500.00/mo. is more than what is authorized for the credit ($250.00/mo. for one child). Therefore, take the $250.00 times 20% to arrive at the credit. Then, subtract the result from the work related child care expense of $500.00: $250.00 X .20 (20%) = $50.00 $500.00 - $50.00 = $450.00 (This is the net child care cost.) Enter $450.00 in the appropriate parent's column for work related child care.
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$360.00 X .30 (30%) = $108.00

(E) Health Insurance Amounts paid by parties or by a parties' spouse for health insurance premiums which cover the child(ren) subject to the order are apportioned between the parties. The amount included in the child support calculation is the amount of the health insurance premium actually attributable to the child(ren) subject to the order. If this amount is not available or cannot be verified, the total cost of the premium is divided by the total number of persons covered by the policy and then multiplied by the number of children covered by the policy who are subject to the order. This result is entered on Line 6c on Worksheet A or Line 10c on Worksheet B. A space to assist in this calculation is provided on page 2 of each worksheet. Health insurance includes medical, or medical and dental insurance carried by either parent or by the parties' spouse. The parent requesting an adjustment for health insurance premium costs must submit proof that the child(ren) is enrolled in an insurance plan and proof of the cost of the premium.

(F) Extraordinary Medical Expenses
Any extraordinary medical expenses are entered on the worksheet (Line 6d on Worksheet A, Line 10d on Worksheet B) and added to the basic child support obligation. Extraordinary medical expenses, including copayments and deductible amounts, are uninsured expenses in excess of $250.00 per child per year. Extraordinary medical expenses include, but are not limited to, such costs as are reasonably necessary for orthodontia, dental treatment, asthma treatments, physical therapy, vision care and any uninsured chronic health problem. At the discretion of the Court, professional counseling or psychiatric therapy for diagnosed mental disorders may also be considered as an extraordinary medical expense.

(G) Extraordinary Expenses
Other extraordinary expenses are entered on the worksheet (Line 6e on Worksheet A, Line 10e on Worksheet B) and added to the basic child support obligation. Other extraordinary expenses include:

1. Any expenses for attending any special or private elementary or secondary schools to meet the
particular educational needs of the child;

2. Any expenses for transportation of the child, or the child and an accompanying parent if the child is
less than 12 years old, between the homes of the parents.

(H) Extraordinary Factors actually diminishing the basic needs of the child.
Any additional factors that actually diminish the basic needs of the child may be considered for deductions from the basic child support obligation. The amount of any such factor is entered on the worksheet (Line 6f on Worksheet A, Line 10f on Worksheet B) and subtracted from the basic child support obligation.

(I) Computation of Child Support--Sole Physical Care for 273 or more overnights per year (use Worksheet A)
To determine child support using Worksheet A, calculate monthly adjusted gross income on Line 2 and each parent's percentage share of the total adjusted gross income on Line 3. Select the amount of child support from the Child Support Schedule based on the combined income on Line 2 and multiply that amount times each parent's percentage share in Line 3 to determine each parent's share of the basic obligation. If the monthly adjusted gross income of the parent with fewer overnights is less than $1850, use the worksheet on page 2 to determine any low-income adjustment. The total adjustments allowed for each parent are calculated by: i) adding the amount of expenses paid directly by each parent, as discussed in (D) through (G) above (Lines 10a through 10e); ii) subtracting any extraordinary adjustments discussed in (I) above (Line 10f); and iii) adding each parent's column. Calculate each parent's fair share of the adjustments by multiplying the amount in Line 7's Combined column by Line 3 for each parent. Add each parent's basic obligation (Line 4b, or Line 5 for the parent receiving any low-income adjustment) and each parent's share of adjustments (Line 8) to determine each parent's share of the total obligation.
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On Line 10, bring down the amount from Line 7 of the parent with the least parenting time only. This is that parent's share of the adjustments. On Line 11, subtract Line 10 from Line 9. This is the amount payable as a child support order. Although a monetary obligation is computed for each parent as child support, the receiving parent's share is not entered on Line 11 because it is not payable to the other parent as child support. Instead, the receiving parent's share is presumed to be spent directly on the child. (J) Computation of Child Support--Shared Physical Care (use Worksheet B) Where each parent exercises extensive physical care, (that is, spends at least 93 overnights per year) the Guideline provides that a child support obligation be computed for each parent by multiplying that parent's child support obligation by the percentage of time the child spends with the other parent. The respective child support obligations are then offset, with the parent owing more child support paying the difference between the two amounts. Child support for cases with shared physical care is calculated using Worksheet B. An adjustment for shared physical care is made only when each parent has the child for more than ninety-two overnights per year. The proportion of time with each parent is computed on Lines 7 and 8. On Line 7 is entered the number of overnights spent with each parent. These must total 365. If the child spends part of the time in the physical care of another person (e.g. a grandparent), that time should be credited to the parent responsible for the child during that time. If neither parent or both parents have responsibility, the time should be divided between the parents. On Line 8, the percentage of time with each parent is calculated by dividing the number of overnights with each parent by 365. On Line 4, the basic child support obligation from the child support schedule is entered. This amount is then multiplied by 1.5 to calculate the shared care basic obligation. This amount is entered on Line 5. Each parent's share of the shared care support obligation based on the parent's percentage share of total income is calculated on Line 6 by multiplying the income share of each parent from Line 3 times the shared care support obligation from Line 5. The next step is to calculate the support obligation of each parent for the time the child(ren) spends with the other parent. This is done on Line 9 by multiplying the amount from Line 6 by the percentage found in Line 7 for the OTHER parent. Adjustments to the shared care support obligation are entered on Line 10. The costs, directly paid by each parent or by a parent's spouse, for work-related net child care costs are entered on Line 10a, education-related child care on Line 10b, health insurance premiums on Line 10c, extraordinary medical expenses on Line 10d, extraordinary expenses on Line 10e, and extraordinary adjustments on Line 10f. The amounts from Lines 10a through 10e are added while the amount from Line 10f is subtracted, and the total is entered on Line 11. The amounts entered on Line 11 for each parent are multiplied by each parent's income share from Line 3 and entered on Line 12 as each parent's fair share of the directly paid expenses. Subtracting the amount on Line 12 from Line 11 results in the amount each parent has paid in excess of their share of these expenses. This result is entered on Line 13, except that if the result is a negative number, zero is entered. By subtracting this excess amount from each parent's support obligation on Line 9, each parent's adjusted support obligation is entered on Line 14. Line 14 can be a negative number if a parent's excess direct payments of extraordinary expenses is greater than that parent's proportionate share of basic support. The child support order is listed on Line 15 by subtracting the lesser amount in Line 14 from the greater amount and entering the result in the column of the parent with the greater amount. Note that this shared physical care adjustment is an annual adjustment only and should not be used when the proportion of overnights exceeds twenty-five percent for a shorter period, e.g., a month. For example, child support is not reduced during a month long summer visitation. If either of the parents is directly paying a disproportionate amount of the Basic Support Obligation (clothing, housing, food, ordinary medical expenses, for example) the Recommended Child Support Order amount may be deviated from in accordance with Section 14-10-115(8)(e), C.R.S.

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(K) Computation of Child Support--Split Physical Care
Split care refers to a situation in which there is more than one child and each parent has physical care of at least one of the children or they share care of some, but not all, children. In a split care situation, the support is calculated by using two Worksheets A, or a combination of Worksheets A and B, to determine the support each parent owes the other. The resulting obligations are then offset, with one parent owing the other the difference as a child support order. Begin by working a Worksheet A calculation for one parent. List the child(ren) for whom the other parent has sole physical care. Enter each parent's income and the appropriate deductions to determine a combined adjusted gross income figure. On Line 4, enter the amount from the support schedule for the combined income level for the number of children living with the other parent only. Other expenses should be entered only to the extent that they are related to that child(ren). For example, consider a parent who covers all three children on his health insurance plan, the children's portion of which is $150.00 per month. If that parent has sole physical care of one child, $100.00 is entered on Line 6c on the worksheet for his obligation, while $50.00 is entered on the same line when calculating the other parent's obligation on a separate Worksheet A. Worksheet A is then completed for that parent. Next, calculate a Worksheet A amount for the other parent based on the number of children living with the first parent or do a Worksheet B for any children whose physical care is shared. Then subtract the lesser of the two total amounts from the greater, and use the difference between these two obligations as the child support order for the parent with the larger of the two obligations.

(L) Post-Secondary Educational Expenses
For child support orders established on or after July 1, 1997, post-secondary education expenses can be ordered by the court only upon written agreement by the parents and approval by the Court. These approved expenses should be included on the Support Order on the line for monthly current support. However, child support orders entered between July 1, 1991 and July 1, 1997 that provide for post-secondary education expenses may be modified pursuant to §14-10-115(15)(c), C.R.S.

IV. MODIFICATION
The provisions of a child support order may be modified only if there is a substantial and continuing change of circumstances. If application of the Guideline would result in a new order that is less than ten percent different, then the circumstances are considered not to be a substantial and continuing change. ____________________ This form is a synopsis only of the Guideline. For additional information, please refer to the entire text of the Guideline found in §14-10-115, C.R.S., as amended, or consult legal counsel.

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SCHEDULE OF BASIC CHILD SUPPORT OBLIGATIONS NUMBER OF CHILDREN Monthly Gross Income ($850$10,400) Incomes of less than $850 850 900 950 1000 1050 1100 1150 1200 1250 1300 1350 1400 1450 1500 1550 1600 1650 1700 1750 1800 1850 1900 1950 2000 2050 2100 2150 2200 2250 2300 2350 2400 2450 2500 2550 2600 2650 2700 2750 2800 2850 2900 2950 3000 3050 3100 3150 3200 Monthly Gross More Income than 5 ($10,450$20,000) NUMBER OF CHILDREN

1

2

3

4

5

1

2

3

4

5

More than 5

A payment of $50.00 a month is required 184 193 202 211 220 228 237 246 255 264 273 281 290 298 307 315 324 333 341 350 358 367 375 383 391 399 407 415 423 431 439 447 455 462 470 479 487 495 503 511 519 527 533 540 547 554 560 567 269 282 294 307 320 333 346 359 372 385 397 410 422 435 447 460 472 485 497 510 522 535 547 558 570 581 592 604 615 626 638 649 660 672 683 694 706 718 729 741 752 763 772 782 792 801 811 821 319 334 349 364 379 395 410 425 440 456 471 486 500 515 530 545 559 574 589 604 619 633 648 661 674 687 700 714 727 740 753 766 779 793 806 819 833 846 859 873 886 898 910 921 932 943 954 965 352 369 386 402 419 436 453 470 487 504 520 537 553 569 586 602 618 634 651 667 683 700 716 730 745 759 774 789 803 818 832 847 861 876 890 905 920 935 950 964 979 993 1005 1017 1030 1042 1054 1067 382 400 418 436 455 473 491 509 528 546 564 582 599 617 635 652 670 688 705 723 741 759 776 792 807 823 839 855 871 886 902 918 934 949 965 981 997 1013 1029 1045 1061 1076 1089 1103 1116 1130 1143 1156 409 428 447 467 486 506 525 545 565 584 603 622 641 660 679 698 717 736 755 774 793 812 830 847 864 881 898 915 931 948 965 982 999 1016 1033 1050 1067 1084 1101 1119 1136 1151 1166 1180 1194 1209 1223 1237 10450 10500 10550 10600 10650 10700 10750 10800 10850 10900 10950 11000 11050 11100 11150 11200 11250 11300 11350 11400 11450 11500 11550 11600 11650 11700 11750 11800 11850 11900 11950 12000 12050 12100 12150 12200 12250 12300 12350 12400 12450 12500 12550 12600 12650 12700 12750 12800 1215 1219 1223 1227 1231 1235 1239 1243 1247 1251 1255 1259 1263 1267 1271 1275 1279 1283 1287 1291 1295 1299 1303 1307 1311 1315 1319 1322 1326 1330 1334 1338 1342 1346 1349 1353 1357 1360 1364 1367 1371 1375 1378 1382 1386 1389 1393 1397 1749 1755 1761 1767 1773 1778 1784 1790 1796 1802 1808 1813 1819 1825 1831 1837 1842 1848 1854 1860 1866 1871 1877 1883 1889 1895 1900 1906 1912 1918 1923 1929 1935 1940 1945 1951 1956 1961 1967 1972 1977 1983 1988 1993 1998 2004 2009 2014 2050 2056 2063 2070 2077 2084 2091 2098 2104 2111 2118 2125 2132 2139 2146 2152 2159 2166 2173 2180 2187 2194 2201 2208 2215 2222 2229 2235 2242 2249 2256 2263 2270 2276 2283 2289 2295 2302 2308 2315 2321 2327 2334 2340 2347 2353 2359 2366 2265 2272 2280 2288 2295 2303 2310 2318 2325 2333 2341 2348 2356 2363 2371 2378 2386 2394 2401 2409 2417 2424 2432 2440 2447 2455 2463 2470 2478 2486 2493 2501 2508 2515 2522 2529 2536 2543 2551 2558 2565 2572 2579 2586 2593 2600 2607 2614 2455 2463 2471 2480 2488 2496 2504 2513 2521 2529 2537 2545 2554 2562 2570 2578 2586 2595 2603 2611 2619 2628 2636 2644 2653 2661 2669 2678 2686 2694 2703 2711 2719 2726 2734 2742 2749 2757 2765 2772 2780 2788 2795 2803 2811 2818 2826 2834 2627 2636 2644 2653 2662 2671 2680 2688 2697 2706 2715 2724 2732 2741 2750 2759 2768 2776 2785 2794 2803 2812 2821 2830 2838 2847 2856 2865 2874 2883 2892 2901 2909 2917 2925 2934 2942 2950 2958 2966 2975 2983 2991 2999 3007 3016 3024 3032

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3250 3300 3350 3400 3450 3500 3550 3600 3650 3700 3750 3800 3850 3900 3950 4000 4050 4100 4150 4200 4250 4300 4350 4400 4450 4500 4550 4600 4650 4700 4750 4800 4850 4900 4950 5000 5050 5100 5150 5200 5250 5300 5350 5400 5450 5500 5550 5600 5650 5700 5750 5800 5850 5900 5950 6000 6050

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831 841 851 862 872 882 892 903 913 923 934 944 954 964 973 980 987 993 1000 1006 1013 1020 1026 1033 1039 1046 1053 1059 1066 1071 1075 1079 1083 1088 1092 1096 1100 1105 1109 1113 1117 1122 1126 1130 1135 1139 1143 1147 1152 1156 1160 1164 1168 1172 1176 1180 1184

977 989 1002 1014 1026 1038 1050 1062 1074 1086 1098 1110 1122 1135 1145 1153 1161 1169 1177 1185 1193 1201 1209 1217 1225 1233 1241 1249 1257 1262 1267 1271 1276 1280 1285 1289 1294 1298 1303 1307 1312 1316 1321 1326 1331 1336 1341 1346 1351 1356 1361 1365 1370 1375 1380 1385 1390

1080 1093 1107 1120 1133 1147 1160 1173 1187 1200 1214 1227 1240 1254 1266 1274 1283 1292 1301 1310 1318 1327 1336 1345 1354 1362 1371 1380 1389 1395 1400 1405 1410 1415 1420 1425 1430 1435 1440 1445 1450 1455 1460 1465 1470 1476 1482 1487 1493 1498 1504 1509 1514 1520 1525 1530 1536

1171 1185 1200 1214 1229 1243 1258 1272 1287 1301 1315 1330 1344 1359 1372 1381 1391 1400 1410 1420 1429 1439 1448 1458 1467 1477 1486 1496 1505 1512 1517 1523 1528 1533 1539 1544 1550 1555 1560 1566 1571 1577 1582 1588 1594 1600 1606 1612 1618 1624 1630 1636 1641 1647 1653 1659 1664

1253 1268 1284 1299 1315 1330 1346 1361 1377 1392 1408 1423 1439 1454 1468 1478 1488 1498 1509 1519 1529 1539 1550 1560 1570 1580 1590 1601 1611 1618 1623 1629 1635 1641 1647 1652 1658 1664 1670 1676 1681 1687 1693 1699 1705 1712 1718 1725 1731 1738 1744 1750 1756 1762 1769 1775 1781

12850 12900 12950 13000 13050 13100 13150 13200 13250 13300 13350 13400 13450 13500 13550 13600 13650 13700 13750 13800 13850 13900 13950 14000 14050 14100 14150 14200 14250 14300 14350 14400 14450 14500 14550 14600 14650 14700 14750 14800 14850 14900 14950 15000 15050 15100 15150 15200 15250 15300 15350 15400 15450 15500 15550 15600 15650

1400 1405 1409 1413 1417 1421 1425 1429 1433 1437 1441 1445 1449 1453 1457 1461 1465 1469 1473 1477 1481 1485 1489 1493 1497 1501 1505 1509 1514 1518 1522 1526 1530 1534 1538 1542 1546 1550 1554 1558 1562 1566 1570 1574 1578 1582 1586 1590 1594 1598 1602 1606 1610 1613 1615 1618 1621

2020 2026 2032 2038 2044 2050 2056 2062 2068 2074 2080 2086 2092 2098 2104 2110 2116 2122 2128 2134 2140 2146 2152 2158 2164 2170 2176 2181 2187 2193 2199 2205 2211 2217 2223 2229 2235 2241 2247 2253 2259 2265 2271 2277 2283 2289 2295 2301 2307 2313 2319 2325 2330 2334 2338 2342 2346

2373 2380 2387 2394 2402 2409 2416 2423 2430 2437 2445 2452 2459 2466 2473 2481 2488 2495 2502 2509 2517 2524 2531 2538 2545 2553 2560 2567 2574 2581 2589 2596 2603 2610 2617 2624 2632 2639 2646 2653 2660 2668 2675 2682 2689 2696 2704 2711 2718 2725 2732 2740 2746 2750 2755 2759 2764

2622 2630 2638 2646 2654 2662 2670 2678 2685 2693 2701 2709 2717 2725 2733 2741 2749 2757 2765 2773 2781 2789 2797 2805 2813 2821 2829 2836 2844 2852 2860 2868 2876 2884 2892 2900 2908 2916 2924 2932 2940 2948 2956 2964 2972 2980 2987 2995 3003 3011 3019 3027 3034 3039 3044 3049 3054

2842 2851 2859 2868 2877 2885 2894 2902 2911 2920 2928 2937 2945 2954 2963 2971 2980 2989 2997 3006 3014 3023 3032 3040 3049 3058 3066 3075 3083 3092 3101 3109 3118 3126 3135 3144 3152 3161 3170 3178 3187 3195 3204 3213 3221 3230 3238 3247 3256 3264 3273 3282 3289 3294 3300 3305 3311

3041 3050 3059 3069 3078 3087 3096 3106 3115 3124 3133 3142 3152 3161 3170 3179 3189 3198 3207 3216 3225 3235 3244 3253 3262 3272 3281 3290 3299 3308 3318 3327 3336 3345 3354 3364 3373 3382 3391 3401 3410 3419 3428 3437 3447 3456 3465 3474 3484 3493 3502 3511 3519 3525 3531 3537 3542

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823 826 831 836 840 845 849 854 858 863 868 872 877 882 887 892 897 902 907 912 917 922 927 932 937 942 946 951 955 960 965 969 974 979 983 988 993 997 1002 1006 1011 1016 1020 1025 1030 1034 1039 1043 1048 1053 1057 1062 1066 1070

1188 1193 1199 1206 1212 1219 1225 1232 1238 1245 1251 1258 1264 1271 1278 1285 1293 1300 1307 1314 1321 1328 1336 1343 1349 1356 1362 1369 1375 1382 1389 1395 1402 1408 1415 1422 1428 1435 1441 1448 1454 1461 1468 1474 1481 1487 1494 1501 1507 1514 1520 1527 1533 1539

1394 1400 1407 1415 1422 1430 1437 1445 1452 1460 1467 1475 1482 1491 1499 1507 1515 1524 1532 1540 1549 1557 1565 1573 1581 1588 1596 1603 1611 1619 1626 1634 1641 1649 1657 1664 1672 1679 1687 1694 1702 1710 1717 1725 1732 1740 1748 1755 1763 1770 1778 1785 1793 1800

1541 1547 1555 1563 1572 1580 1588 1597 1605 1613 1621 1630 1638 1647 1656 1665 1675 1684 1693 1702 1711 1720 1729 1738 1747 1755 1763 1772 1780 1789 1797 1805 1814 1822 1830 1839 1847 1856 1864 1872 1881 1889 1898 1906 1914 1923 1931 1939 1948 1956 1965 1973 1981 1989

1670 1677 1686 1695 1704 1713 1722 1731 1740 1749 1758 1767 1775 1785 1795 1805 1815 1825 1835 1845 1855 1865 1875 1884 1893 1902 1912 1921 1930 1939 1948 1957 1966 1975 1984 1993 2002 2011 2021 2030 2039 2048 2057 2066 2075 2084 2093 2102 2111 2121 2130 2139 2148 2157

1787 1794 1804 1813 1823 1833 1842 1852 1861 1871 1881 1890 1900 1910 1921 1932 1942 1953 1963 1974 1985 1995 2006 2016 2026 2036 2045 2055 2065 2075 2084 2094 2104 2113 2123 2133 2143 2152 2162 2172 2181 2191 2201 2211 2220 2230 2240 2250 2259 2269 2279 2288 2298 2308

15700 15750 15800 15850 15900 15950 16000 16050 16100 16150 16200 16250 16300 16350 16400 16450 16500 16550 16600 16650 16700 16750 16800 16850 16900 16950 17000 17050 17100 17150 17200 17250 17300 17350 17400 17450 17500 17550 17600 17650 17700 17750 17800 17850 17900 17950 18000 18050 18100 18150 18200 18250 18300 18350

1624 1626 1629 1632 1634 1637 1640 1643 1645 1648 1651 1654 1656 1659 1662 1665 1667 1670 1673 1675 1678 1681 1684 1686 1689 1692 1695 1697 1700 1703 1705 1708 1711 1714 1716 1719 1722 1725 1727 1730 1733 1736 1738 1741 1744 1746 1749 1752 1755 1757 1760 1763 1766 1768

2350 2353 2357 2361 2365 2369 2373 2377 2381 2385 2389 2392 2396 2400 2404 2408 2412 2416 2420 2424 2428 2431 2435 2439 2443 2447 2451 2455 2459 2463 2467 2471 2474 2478 2482 2486 2490 2494 2498 2502 2506 2510 2513 2517 2521 2525 2529 2533 2537 2541 2545 2549 2552 2556

2768 2773 2778 2782 2787 2791 2796 2800 2805 2809 2814 2818 2823 2828 2832 2837 2841 2846 2850 2855 2859 2864 2868 2873 2878 2882 2887 2891 2896 2900 2905 2909 2914 2918 2923 2928 2932 2937 2941 2946 2950 2955 2959 2964 2968 2973 2978 2982 2987 2991 2996 3000 3005 3009

3059 3064 3069 3074 3079 3084 3089 3094 3099 3104 3109 3114 3119 3124 3129 3134 3140 3145 3150 3155 3160 3165 3170 3175 3180 3185 3190 3195 3200 3205 3210 3215 3220 3225 3230 3235 3240 3245 3250 3255 3260 3265 3270 3275 3280 3285 3290 3295 3300 3305 3310 3315 3320 3325

3316 3322 3327 3332 3338 3343 3349 3354 3360 3365 3371 3376 3381 3387 3392 3398 3403 3409 3414 3420 3425 3430 3436 3441 3447 3452 3458 3463 3469 3474 3479 3485 3490 3496 3501 3507 3512 3518 3523 3528 3534 3539 3545 3550 3556 3561 3567 3572 3577 3583 3588 3594 3599 3605

3548 3554 3560 3566 3572 3577 3583 3589 3595 3601 3607 3612 3618 3624 3630 3636 3641 3647 3653 3659 3665 3671 3676 3682 3688 3694 3700 3706 3711 3717 3723 3729 3735 3740 3746 3752 3758 3764 3770 3775 3781 3787 3793 3799 3805 3810 3816 3822 3828 3834 3839 3845 3851 3857

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1075 1079 1083 1088 1092 1096 1101 1105 1110 1114 1118 1123 1127 1131 1136 1140 1144 1149 1153 1157 1162 1166 1170 1175 1179 1183 1187 1191 1195 1199 1203 1207 1211

1546 1552 1558 1565 1571 1577 1583 1590 1596 1602 1609 1615 1621 1628 1634 1640 1647 1653 1659 1666 1672 1678 1685 1691 1697 1703 1709 1715 1720 1726 1732 1738 1744

1808 1815 1823 1830 1838 1845 1853 1860 1868 1875 1883 1890 1898 1905 1913 1920 1928 1935 1943 1950 1958 1965 1973 1981 1988 1995 2002 2008 2015 2022 2029 2036 2043

1998 2006 2014 2023 2031 2039 2048 2056 2064 2072 2081 2089 2097 2106 2114 2122 2130 2139 2147 2155 2164 2172 2180 2188 2197 2204 2212 2219 2227 2234 2242 2250 2257

2166 2175 2184 2193 2202 2211 2220 2228 2237 2246 2255 2264 2273 2282 2291 2300 2309 2318 2327 2336 2345 2354 2363 2372 2381 2389 2398 2406 2414 2422 2430 2439 2447

2317 2327 2336 2346 2356 2365 2375 2384 2394 2404 2413 2423 2433 2442 2452 2461 2471 2481 2490 2500 2510 2519 2529 2538 2548 2557 2565 2574 2583 2592 2601 2609 2618

18400 18450 18500 18550 18600 18650 18700 18750 18800 18850 18900 18950 19000 19050 19100 19150 19200 19250 19300 19350 19400 19450 19500 19550 19600 19650 19700 19750 19800 19850 19900 19950 20000

1771 1774 1776 1779 1782 1785 1787 1790 1793 1796 1798 1801 1804 1807 1809 1812 1815 1817 1820 1823 1826 1828 1831 1834 1837 1839 1842 1845 1847 1850 1853 1856 1858

2560 2564 2568 2572 2576 2580 2584 2588 2592 2595 2599 2603 2607 2611 2615 2619 2623 2627 2631 2634 2638 2642 2646 2650 2654 2658 2662 2666 2670 2674 2677 2681 2685

3014 3018 3023 3027 3032 3037 3041 3046 3050 3055 3059 3064 3068 3073 3077 3082 3087 3091 3096 3100 3105 3109 3114 3118 3123 3127 3132 3137 3141 3146 3150 3155 3159

3330 3335 3340 3345 3350 3355 3360 3365 3370 3376 3381 3386 3391 3396 3401 3406 3411 3416 3421 3426 3431 3436 3441 3446 3451 3456 3461 3466 3471 3476 3481 3486 3491

3610 3616 3621 3626 3632 3637 3643 3648 3654 3659 3664 3670 3675 3681 3686 3692 3697 3703 3708 3713 3719 3724 3730 3735 3741 3746 3752 3757 3762 3768 3773 3779 3784

3863 3869 3874 3880 3886 3892 3898 3904 3909 3915 3921 3927 3933 3938 3944 3950 3956 3962 3968 3973 3979 3985 3991 3997 4003 4008 4014 4020 4026 4032 4037 4043 4049

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INSTRUCTIONS FOR COMPLETING WORKSHEETS A AND B MANUALLY

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