Free Memorandum - District Court of Federal Claims - federal

Case 1:99-cv-00550-ECH

Document 257-5

Filed 11/17/2006

Page 1 of 38
Attachment 1A

The Osage Nation and/or Tribe of Indians of Oklahoma v. United States of America Damage Estimate Discount Rate Basis

A 1 2 T1 Month 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34

B

C

D

E

F

G

H

I

J

K

L

FY

Interest Posted for Invested Funds

Treasury Interest on Cash (1)

Total Annual Interest

Average Monthly Interest (Actual) (2)

7386 Average Daily Balance (3)

7886 Average Daily Balance (4)

Total Average Daily Average Daily Expected 3-month CD Balance 7386 and Invested Balance (5) Discount Rate 7886 $ $ $ $ $ 6,192,141.48 8,334,699.98 23,245,766.35 7,574,986.90 4,257,500.19 $ $ $ $ $ 6,157,384.48 8,276,397.98 23,035,990.35 7,466,566.90 4,173,299.19 5.01% 9.77% 14.88% 7.44% 8.46%

3-month T-Bill Discount Rate

Jan-1976 May-1979 Nov-1980 Feb-1986 Jul-1989

1976 1979 1981 1986 1989

$ $ $ $ $

281,829.77 791,789.81 3,214,476.97 529,558.95 322,385.94

$ $ $ $

5,708.91 5,241.25 69,442.29 69,579.35

$ 287,538.68 $ 797,031.06 $ 3,214,476.97 $ 599,001.24 $ 391,965.29

$ $ $ $ $

23,961.56 66,419.26 267,873.08 49,916.77 32,663.77

$ 6,185,287.81 $ 8,327,523.05 $ 23,250,215.10 $ 7,574,986.90 $ 4,257,500.19

$ $ $

6,853.67 7,176.93 (4,448.75) N/A N/A

4.87% 9.61% 13.73% 7.06% 7.88%

Notes: (1) Interest posted to accounts 7386 and 7886 adjusted for delayed postings related to Treasury overnighter interest for fiscal years 1986 and 1989. These years were adjusted to include interest earnings for these fiscal years posted in subsequent fiscal years. (2) Total annual interest divided by 12 months (3) Average based on each day's fund balance in the account (4) From plaintiffs calculations (5) Total average daily balance less allowable cash

Page 1 of 2

Case 1:99-cv-00550-ECH

Document 257-5

Filed 11/17/2006

Page 2 of 38
Attachment 1A

The Osage Nation and/or Tribe of Indians of Oklahoma v. United States of America Damage Estimate Discount Rate Basis

M 1 2

N

O

P

Q

R

S

T

U

V

W

3 4 4.98% $ 25,553.15 $ 34,757.00 4.00% 115.86 25,669.00 $ 1,707.45 1.00212 $ 1,711.07 8.09475 $ 13,821.35 5 9.74% $ 67,183.66 $ 58,302.00 4.00% 194.34 67,378.00 $ 958.75 1.00312 $ 961.73 6.23009 $ 5,973.07 6 14.65% $ 281,231.05 $ 209,776.00 4.00% 699.25 281,930.30 $ 14,057.22 1.00564 $ 14,136.53 5.27578 $ 74,162.81 7 7.36% $ 45,794.94 $ 108,420.00 7.12% 643.29 46,438.24 $ 1.00246 $ 2.98224 $ 8 8.34% $ 29,004.43 $ 84,201.00 9.01% 632.21 29,636.64 $ 1.00860 $ 2.29629 $ 9 10 $ 16,723.41 $ 16,809.33 $ 93,957.22 11 12 13 Notes: 14 (6) Rates based on a combined investment rate using 80% of the annualized 3-Month Certificate of Deposit rate 15 and 20% of the annualized 3-Month U.S. Treasury Note rate as published by the Federal Reserve - discount basis 16 17 (7) Average Daily Expected Invested Balance multiplied by the Expected Rate for T1 month divided by 12 18 19 (8) Allowable cash balance of $25,000, adjusted for periodic cash fluctuations to accommodate 20 time to invest funds received 21 22 (9) Statutory 4% rate and government Overnighter interest rate provided by U.S. Department of Interior. 23 24 (10) Allowable cash multiplied by the Interest Rate on cash 25 26 27 (11) 1-month total expected minus average monthly interest (actual) 28 29 (12) Value of $1 beginning the day after the T1 month based on a combined investment rate using 80% of the annualized 3-Month Certificate of Deposit discount rate and 20% of the annualized 3-Month U.S. 30 Treasury Note discount rate as published by the Federal Reserve and ending on the date (or first date if multiple payments) of the next quarterly annuity payment which occurred on 3/15/1976 for January 31 1976, 6/12/1979 for May 1979, 12/12/1980 for November 1980, 3/13/1986 for February 1986, and 9/7/1989 for July 1989. 32 33 (13) Value of $1 beginning the day after the T1 month based on a combined investment rate using 80% of the annualized 3-Month Certificate of Deposit discount rate and 20% of the annualized 3-Month U.S. 34 Treasury Note discount rate as published by the Federal Reserve or the actual return on the 7386/7886 account, if higher, as determined on a fiscal year basis.

T1 month Allowable cash Expected Rate expected return on (8) for T1 mo. (6) invested funds (7)

Interest Rate T1 month expected 1-month total on cash (9) return on cash (10) expected

DAMAGES (11)

Lost interest multiplier through next quarterly annuity (12)

Total damages plus lost interest through next quarterly annuity

Lost interest multiplier through 12/31/2006 (13)

Total damages plus lost interest through 12/31/2006

Page 2 of 2

Case 1:99-cv-00550-ECH

Document 257-5

Filed 11/17/2006

Page 3 of 38
Attachment 1B

The Osage Nation and/or Tribe of Indians of Oklahoma v. United States of America Damage Estimate Investment Rate Basis

A 1 2 T1 Month 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34

B

C

D

E

F

G

H

I

J

K

L

FY

Interest Posted for Invested Funds

Treasury Interest on Cash (1)

Total Annual Interest

Average Monthly Interest (Actual) (2)

7386 Average Daily Balance (3)

7886 Average Daily Balance (4)

3-month CD Total Average Daily Average Daily Expected Investment Balance 7386 and Invested Balance (5) Rate 7886 $ $ $ $ $ 6,104,331.37 8,003,315.46 21,968,985.95 7,243,865.61 4,041,145.01 $ $ $ $ $ 6,069,574.37 7,945,013.46 21,759,209.95 7,135,445.61 3,956,944.01 5.14% 10.16% 15.68% 7.69% 8.76%

3-month T-Bill Investment Rate

Jan-1976 May-1979 Nov-1980 Feb-1986 Jul-1989

1976 1979 1981 1986 1989

$ $ $ $ $

281,829.77 791,789.81 3,214,476.97 529,558.95 322,385.94

$ $ $ $

5,708.91 5,241.25 69,442.29 69,579.35

$ 287,538.68 $ 797,031.06 $ 3,214,476.97 $ 599,001.24 $ 391,965.29

$ $ $ $ $

23,961.56 66,419.26 267,873.08 49,916.77 32,663.77

$ 6,097,477.70 $ 7,996,138.53 $ 21,973,434.70 $ 7,243,865.61 $ 4,041,145.01

$ $ $

6,853.67 7,176.93 (4,448.75) N/A N/A

5.00% 9.99% 14.42% 7.29% 8.15%

Notes: (1) Interest posted to accounts 7386 and 7886 adjusted for delayed postings related to Treasury overnighter interest for fiscal years 1986 and 1989. These years were adjusted to include interest earnings for these fiscal years posted in subsequent fiscal years. (2) Total annual interest divided by 12 months (3) Average based on each day's principal balance in the account (4) From plaintiffs calculations (5) Total average daily balance less allowable cash

Page 1 of 2

Case 1:99-cv-00550-ECH

Document 257-5

Filed 11/17/2006

Page 4 of 38
Attachment 1B

The Osage Nation and/or Tribe of Indians of Oklahoma v. United States of America Damage Estimate Investment Rate Basis

M 1 2

N

O

P

Q

R

S

T

U

V

W

3 4 5.11% 5 10.13% 6 15.43% 7 7.61% 8 8.64% 9 10 11 12 13 Notes: 14 15 (6) 16 17 18 (7) 19 20 (8) 21 22 23 (9) 24 25 (10) 26 27 (11) 28 29 (12) 30 31 32 33 (13) 34

T1 month expected Allowable cash Expected Rate return on invested (8) for T1 mo. (6) funds (7) $ $ $ $ $ 25,846.27 67,069.16 279,787.17 45,250.62 28,490.00 $ $ $ $ $ 34,757.00 58,302.00 209,776.00 108,420.00 84,201.00

Interest Rate on cash (9)

T1 month expected return on cash (10) 115.86 194.34 699.25 643.29 632.21

1-month total expected

DAMAGES (11)

Lost interest Lost interest Total damages plus lost multiplier through multiplier through interest through next next quarterly annuity 12/31/2006 (13) quarterly annuity (12) 1.00212 1.00312 1.00564 1.00246 1.00860 $ $ $ $ $ $ 2,004.81 846.87 12,684.51 15,536.19 8.09475 6.23009 5.27578 2.98224 2.29629

Total damages plus lost interest through 12/31/2006 $ $ $ $ $ $ 16,194.12 5,259.69 66,545.24 87,999.06

4.00% 4.00% 4.00% 7.12% 9.01%

25,962.13 67,263.50 280,486.43 45,893.91 29,122.21

$ $ $ $ $ $

2,000.57 844.24 12,613.35 15,458.16

Rates based on a combined investment rate using 80% of the annualized 3-Month Certificate of Deposit rate and 20% of the annualized 3-Month U.S. Treasury Note rate as published by the Federal Reserve - investment basis Average Daily Expected Invested Balance multiplied by the Expected Rate for T1 month divided by 12 Allowable cash balance of $25,000, adjusted for periodic cash fluctuations to accommodate time to invest funds received Statutory 4% rate and government Overnighter interest rate provided by U.S. Department of Interior. Allowable cash multiplied by the Interest Rate on cash 1-month total expected minus average monthly interest (actual) Value of $1 beginning the day after the T1 month based on a combined investment rate using 80% of the annualized 3-Month Certificate of Deposit discount rate and 20% of the annualized 3-Month U.S. Treasury Note discount rate as published by the Federal Reserve and ending on the date (or the first date if multiple payments) of the next quarterly annuity payment which occurred on 3/15/1976 for January 1976, 6/12/1979 for May 1979, 12/12/1980 for November 1980, 3/13/1986 for February 1986, and 9/7/1989 for July 1989. Value of $1 beginning the day after the T1 month based on a combined investment rate using 80% of the annualized 3-Month Certificate of Deposit discount rate and 20% of the annualized 3-Month U.S. Treasury Note discount rate as published by the Federal Reserve or the actual return on the 7386/7886 account, if higher, as determined on a fiscal year basis.

Page 2 of 2

Case 1:99-cv-00550-ECH

Document 257-5

Filed 11/17/2006

Page 5 of 38
Attachment 2

The Osage Nation and/or Tribe of Indians of Oklahoma v. United States of America Fiscal Year Rates Used In Future Value of Damages Computation Based on Best Annual Rate of Return

Fiscal Year 1976 1976Q 1977 1978 1979 1980 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2006Q

Start Date 07/01/1975 07/01/1976 10/01/1976 10/01/1977 10/01/1978 10/01/1979 10/01/1980 10/01/1981 10/01/1982 10/01/1983 10/01/1984 10/01/1985 10/01/1986 10/01/1987 10/01/1988 10/01/1989 10/01/1990 10/01/1991 10/01/1992 10/01/1993 10/01/1994 10/01/1995 10/01/1996 10/01/1997 10/01/1998 10/01/1999 10/01/2000 10/01/2001 10/01/2002 10/01/2003 10/01/2004 10/01/2005 10/01/2006

End Date 06/30/1976 09/30/1976 09/30/1977 09/30/1978 09/30/1979 09/30/1980 09/30/1981 09/30/1982 09/30/1983 09/30/1984 09/30/1985 09/30/1986 09/30/1987 09/30/1988 09/30/1989 09/30/1990 09/30/1991 09/30/1992 09/30/1993 09/30/1994 09/30/1995 09/30/1996 09/30/1997 09/30/1998 09/30/1999 09/30/2000 09/30/2001 09/30/2002 09/30/2003 09/30/2004 09/30/2005 09/30/2006 12/31/2006

Average Daily Fund Balance (A) 6,192,141.48 6,411,832.63 7,575,716.00 7,491,001.82 8,334,699.98 21,216,384.06 23,245,766.35 18,421,631.89 15,289,229.80 12,629,309.80 10,476,182.10 7,574,986.90 4,484,837.41 4,752,603.12 4,257,500.19 4,426,217.53 5,271,545.95 3,958,028.19 3,534,050.02 3,565,030.43 (F) (F) (F) (F) (F) 3,743,754.57 4,628,895.63 4,393,718.26 4,971,177.45 5,792,751.63 8,506,029.25 11,708,791.79 (G)

Interest Income (B) 287,538.68 93,360.92 414,252.38 506,762.62 797,031.06 2,228,480.88 3,214,476.97 2,740,453.92 1,419,528.23 1,299,329.15 1,028,650.28 599,001.24 299,056.41 389,170.55 391,965.29 370,086.34 367,488.35 187,548.56 137,518.64 104,369.59

Actual Return (C) 4.64% 5.78% 5.47% 6.76% 9.56% 10.50% 13.83% 14.88% 9.28% 10.29% 9.82% 7.91% 6.67% 8.19% 9.21% 8.36% 6.97% 4.74% 3.89% 2.93%

207,309.96 255,840.31 117,664.43 60,825.20 65,253.12 216,816.51 544,302.85

5.54% 5.53% 2.68% 1.22% 1.13% 2.55% 4.65%

80/20 Rate (D) 5.73% 5.25% 5.03% 6.99% 9.84% 11.78% 15.39% 12.52% 8.60% 9.88% 8.10% 6.73% 6.11% 7.00% 8.70% 7.92% 6.32% 3.92% 3.11% 3.85% 5.73% 5.27% 5.32% 5.35% 4.87% 6.03% 4.64% 1.82% 1.20% 1.22% 2.89% 4.71% 5.12%

Best Rate (E) 5.73% 5.78% 5.47% 6.99% 9.84% 11.78% 15.39% 14.88% 9.28% 10.29% 9.82% 7.91% 6.67% 8.19% 9.21% 8.36% 6.97% 4.74% 3.89% 3.85% 5.73% 5.27% 5.32% 5.35% 4.87% 6.03% 5.53% 2.68% 1.22% 1.22% 2.89% 4.71% 5.12%

(A) Average Daily Fund Balance is the weighted average of the fund balance for the number of days outstanding after considering each day's non-investment type receipts into and disbursements from the 7386 account and the 7886 account (if it existed for that fiscal year). (B) Interest Income is the sum of all investment income received into the account for the fiscal year. For fiscal years 1985 through 1990, adjustments were made to the total receipts due to delayed postings related to Treasury overnighter. For such years, overnighter interest based on the accrual method of accounting was included. (C) Actual Return is computed by dividing the Average Daily Fund Balance by Interest Income. Results are annualized for fiscal years shorter than 12 months. (D) The 80/20 Rate is a combined rate based on 80% of the annualized discount-basis 3-month certificate of deposit rate plus 20% of the annualized discount-basis 3-month U.S. Treasury note rate as published by the Federal Reserve. (E) Best Rate is the greater of the 80/20 Rate or the Actual Return achieved. For fiscal years 1995 through 1999, the 80/20 Rate is used because the Actual Return is not available [see (D)]. (F) Computations were not available for fiscal years 1995 through 1999 due to system conversions and time limitations. (G) No financial data was available for the 2006Q period. The 2006Q period is treated as a separate compounding period for future value computations. The 80/20 Rate shown is the September 2006 combined rate. Note: 1976Q was the calendar year quarter between the federal government's transition from a June 30 to a September 30 fiscal year end. This quarter is treated as a separate compounding period for future value computations.

Page 1 of 12

Case 1:99-cv-00550-ECH

Document 257-5

Filed 11/17/2006

Page 6 of 38
Attachment 2

The Osage Nation and/or Tribe of Indians of Oklahoma v. United States of America Fiscal Year Rates Used In Future Value of Damages Computation Computation of 80/20 Combined Discount Rate

Fiscal Year 1976 1976 1976 1976 1976 1976 1976 1976 1976 1976 1976 1976

Year/ Month 1975/07 1975/08 1975/09 1975/10 1975/11 1975/12 1976/01 1976/02 1976/03 1976/04 1976/05 1976/06

3-month CD Investment Rate Published 6.55% 6.87% 7.03% 6.56% 6.26% 6.03% 5.14% 5.18% 5.34% 5.12% 5.56% 5.84%

3-month CD Discount Rate Computed 6.36% 6.66% 6.81% 6.37% 6.08% 5.86% 5.01% 5.04% 5.20% 4.99% 5.41% 5.68%

3-month TBill Discount Rate Published 6.13% 6.44% 6.42% 5.96% 5.48% 5.44% 4.87% 4.88% 5.00% 4.86% 5.20% 5.41% Average Rate 5.23% 5.14% 5.08% Average Rate 4.92% 4.75% 4.35% 4.62% 4.67% 4.60% 4.54% 4.96% 5.02% 5.19% 5.49% 5.81% Average Rate 6.16% 6.10% 6.07% 6.44% 6.45% 6.29% 6.29%

80/20 Combined Discount Rate Computed 6.31% 6.62% 6.73% 6.29% 5.96% 5.78% 4.98% 5.01% 5.16% 4.96% 5.37% 5.63% 5.73% 5.34% 5.23% 5.17% 5.25% 4.98% 4.85% 4.51% 4.69% 4.70% 4.70% 4.65% 5.17% 5.22% 5.29% 5.68% 5.97% 5.03% 6.41% 6.40% 6.42% 6.67% 6.64% 6.58% 6.71%

1976Q 1976Q 1976Q

1976/07 1976/08 1976/09

5.52% 5.39% 5.33%

5.37% 5.25% 5.19%

1977 1977 1977 1977 1977 1977 1977 1977 1977 1977 1977 1977

1976/10 1976/11 1976/12 1977/01 1977/02 1977/03 1977/04 1977/05 1977/06 1977/07 1977/08 1977/09

5.12% 5.01% 4.67% 4.83% 4.83% 4.84% 4.80% 5.36% 5.42% 5.46% 5.90% 6.19%

4.99% 4.88% 4.55% 4.71% 4.71% 4.72% 4.68% 5.22% 5.27% 5.31% 5.73% 6.01%

1978 1978 1978 1978 1978 1978 1978

1977/10 1977/11 1977/12 1978/01 1978/02 1978/03 1978/04

6.67% 6.68% 6.71% 6.94% 6.90% 6.86% 7.03%

6.47% 6.48% 6.51% 6.73% 6.69% 6.65% 6.81%

Page 2 of 12

Case 1:99-cv-00550-ECH

Document 257-5

Filed 11/17/2006

Page 7 of 38
Attachment 2

The Osage Nation and/or Tribe of Indians of Oklahoma v. United States of America Fiscal Year Rates Used In Future Value of Damages Computation Computation of 80/20 Combined Discount Rate

Fiscal Year 1978 1978 1978 1978 1978

Year/ Month 1978/05 1978/06 1978/07 1978/08 1978/09

3-month CD Investment Rate Published 7.40% 7.83% 8.12% 8.06% 8.64%

3-month CD Discount Rate Computed 7.17% 7.57% 7.85% 7.79% 8.34%

3-month TBill Discount Rate Published 6.41% 6.73% 7.01% 7.08% 7.85% Average Rate 7.99% 8.64% 9.08% 9.35% 9.32% 9.48% 9.46% 9.61% 9.06% 9.24% 9.52% 10.26% Average Rate 11.70% 11.79% 12.04% 12.00% 12.86% 15.20% 13.20% 8.58% 7.07% 8.06% 9.13% 10.27% Average Rate 11.62% 13.73% 15.49% 15.02% 14.79% 13.36%

80/20 Combined Discount Rate Computed 7.02% 7.40% 7.68% 7.65% 8.24% 6.99% 8.88% 9.97% 10.06% 9.95% 9.70% 9.70% 9.64% 9.74% 9.48% 9.63% 10.14% 11.16% 9.84% 12.76% 12.96% 12.66% 12.62% 13.47% 16.32% 14.88% 9.26% 7.97% 8.29% 9.46% 10.72% 11.78% 12.21% 14.65% 17.16% 16.01% 15.20% 13.66%

1979 1979 1979 1979 1979 1979 1979 1979 1979 1979 1979 1979

1978/10 1978/11 1978/12 1979/01 1979/02 1979/03 1979/04 1979/05 1979/06 1979/07 1979/08 1979/09

9.44% 10.72% 10.72% 10.51% 10.19% 10.13% 10.06% 10.16% 9.95% 10.11% 10.71% 11.89%

9.10% 10.30% 10.30% 10.10% 9.80% 9.75% 9.68% 9.77% 9.58% 9.73% 10.29% 11.39%

1980 1980 1980 1980 1980 1980 1980 1980 1980 1980 1980 1980

1979/10 1979/11 1979/12 1980/01 1980/02 1980/03 1980/04 1980/05 1980/06 1980/07 1980/08 1980/09

13.66% 13.90% 13.43% 13.39% 14.30% 17.57% 16.14% 9.79% 8.49% 8.65% 9.91% 11.29%

13.03% 13.25% 12.82% 12.78% 13.62% 16.60% 15.30% 9.43% 8.20% 8.35% 9.54% 10.83%

1981 1981 1981 1981 1981 1981

1980/10 1980/11 1980/12 1981/01 1981/02 1981/03

12.94% 15.68% 18.65% 17.19% 16.14% 14.43%

12.36% 14.88% 17.58% 16.26% 15.30% 13.74%

Page 3 of 12

Case 1:99-cv-00550-ECH

Document 257-5

Filed 11/17/2006

Page 8 of 38
Attachment 2

The Osage Nation and/or Tribe of Indians of Oklahoma v. United States of America Fiscal Year Rates Used In Future Value of Damages Computation Computation of 80/20 Combined Discount Rate

Fiscal Year 1981 1981 1981 1981 1981 1981

Year/ Month 1981/04 1981/05 1981/06 1981/07 1981/08 1981/09

3-month CD Investment Rate Published 15.08% 18.27% 16.90% 17.76% 17.96% 16.84%

3-month CD Discount Rate Computed 14.33% 17.23% 15.99% 16.77% 16.95% 15.94%

3-month TBill Discount Rate Published 13.69% 16.30% 14.73% 14.95% 15.51% 14.70% Average Rate 13.54% 10.86% 10.85% 12.28% 13.48% 12.68% 12.70% 12.09% 12.47% 11.35% 8.68% 7.92% Average Rate 7.71% 8.07% 7.94% 7.86% 8.11% 8.35% 8.21% 8.19% 8.79% 9.08% 9.34% 9.00% Average Rate 8.64% 8.76% 9.00% 8.90% 9.09%

80/20 Combined Discount Rate Computed 14.20% 17.04% 15.74% 16.41% 16.66% 15.69% 15.39% 14.40% 11.72% 11.73% 12.77% 14.10% 13.37% 13.54% 12.95% 13.51% 12.53% 9.89% 9.78% 12.52% 8.87% 8.52% 8.28% 8.04% 8.22% 8.38% 8.31% 8.20% 8.85% 9.14% 9.40% 9.04% 8.60% 8.81% 8.97% 9.26% 9.04% 9.17%

1982 1982 1982 1982 1982 1982 1982 1982 1982 1982 1982 1982

1981/10 1981/11 1981/12 1982/01 1982/02 1982/03 1982/04 1982/05 1982/06 1982/07 1982/08 1982/09

15.39% 12.48% 12.49% 13.51% 15.00% 14.21% 14.44% 13.80% 14.46% 13.44% 10.61% 10.66%

14.62% 11.94% 11.95% 12.89% 14.26% 13.54% 13.75% 13.16% 13.77% 12.83% 10.19% 10.24%

1983 1983 1983 1983 1983 1983 1983 1983 1983 1983 1983 1983

1982/10 1982/11 1982/12 1983/01 1983/02 1983/03 1983/04 1983/05 1983/06 1983/07 1983/08 1983/09

9.51% 8.95% 8.66% 8.36% 8.54% 8.69% 8.63% 8.49% 9.20% 9.50% 9.77% 9.39%

9.16% 8.63% 8.36% 8.08% 8.25% 8.39% 8.33% 8.20% 8.87% 9.15% 9.41% 9.05%

1984 1984 1984 1984 1984

1983/10 1983/11 1983/12 1984/01 1984/02

9.18% 9.36% 9.69% 9.42% 9.54%

8.85% 9.02% 9.33% 9.08% 9.19%

Page 4 of 12

Case 1:99-cv-00550-ECH

Document 257-5

Filed 11/17/2006

Page 9 of 38
Attachment 2

The Osage Nation and/or Tribe of Indians of Oklahoma v. United States of America Fiscal Year Rates Used In Future Value of Damages Computation Computation of 80/20 Combined Discount Rate

Fiscal Year 1984 1984 1984 1984 1984 1984 1984

Year/ Month 1984/03 1984/04 1984/05 1984/06 1984/07 1984/08 1984/09

3-month CD Investment Rate Published 10.08% 10.41% 11.11% 11.34% 11.56% 11.47% 11.29%

3-month CD Discount Rate Computed 9.70% 10.01% 10.66% 10.88% 11.08% 11.00% 10.83%

3-month TBill Discount Rate Published 9.52% 9.69% 9.83% 9.87% 10.12% 10.47% 10.37% Average Rate 9.74% 8.61% 8.06% 7.76% 8.27% 8.52% 7.95% 7.48% 6.95% 7.08% 7.14% 7.10% Average Rate 7.16% 7.24% 7.10% 7.07% 7.06% 6.56% 6.06% 6.15% 6.21% 5.83% 5.53% 5.21% Average Rate 5.18% 5.35% 5.53% 5.43%

80/20 Combined Discount Rate Computed 9.66% 9.95% 10.49% 10.68% 10.89% 10.89% 10.74% 9.88% 9.93% 8.80% 8.25% 7.85% 8.37% 8.66% 8.15% 7.62% 7.15% 7.33% 7.48% 7.56% 8.10% 7.53% 7.50% 7.46% 7.47% 7.36% 6.92% 6.33% 6.39% 6.47% 6.11% 5.71% 5.48% 6.73% 5.46% 5.55% 5.80% 5.65%

1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985 1985

1984/10 1984/11 1984/12 1985/01 1985/02 1985/03 1985/04 1985/05 1985/06 1985/07 1985/08 1985/09

10.38% 9.18% 8.60% 8.14% 8.69% 9.02% 8.49% 7.92% 7.44% 7.64% 7.81% 7.93%

9.98% 8.85% 8.30% 7.87% 8.39% 8.70% 8.20% 7.66% 7.20% 7.39% 7.56% 7.67%

1986 1986 1986 1986 1986 1986 1986 1986 1986 1986 1986 1986

1985/10 1985/11 1985/12 1986/01 1986/02 1986/03 1986/04 1986/05 1986/06 1986/07 1986/08 1986/09

7.88% 7.81% 7.80% 7.82% 7.69% 7.24% 6.60% 6.65% 6.73% 6.37% 5.92% 5.71%

7.62% 7.56% 7.55% 7.57% 7.44% 7.01% 6.40% 6.45% 6.53% 6.18% 5.75% 5.55%

1987 1987 1987 1987

1986/10 1986/11 1986/12 1987/01

5.69% 5.76% 6.04% 5.87%

5.53% 5.60% 5.87% 5.71%

Page 5 of 12

Case 1:99-cv-00550-ECH

Document 257-5

Filed 11/17/2006

Page 10 of 38
Attachment 2

The Osage Nation and/or Tribe of Indians of Oklahoma v. United States of America Fiscal Year Rates Used In Future Value of Damages Computation Computation of 80/20 Combined Discount Rate

Fiscal Year 1987 1987 1987 1987 1987 1987 1987 1987

Year/ Month 1987/02 1987/03 1987/04 1987/05 1987/06 1987/07 1987/08 1987/09

3-month CD Investment Rate Published 6.10% 6.17% 6.52% 6.99% 6.94% 6.70% 6.75% 7.37%

3-month CD Discount Rate Computed 5.93% 5.99% 6.33% 6.78% 6.73% 6.50% 6.55% 7.14%

3-month TBill Discount Rate Published 5.59% 5.59% 5.64% 5.66% 5.67% 5.69% 6.04% 6.40% Average Rate 6.13% 5.69% 5.77% 5.81% 5.66% 5.70% 5.91% 6.26% 6.46% 6.73% 7.06% 7.24% Average Rate 7.35% 7.76% 8.07% 8.27% 8.53% 8.82% 8.65% 8.43% 8.15% 7.88% 7.90% 7.75% Average Rate 7.64% 7.69% 7.63%

80/20 Combined Discount Rate Computed 5.86% 5.91% 6.19% 6.56% 6.52% 6.34% 6.45% 6.99% 6.11% 7.43% 6.75% 7.08% 6.53% 6.25% 6.28% 6.55% 6.86% 7.11% 7.49% 7.87% 7.81% 7.00% 7.93% 8.33% 8.75% 8.75% 9.03% 9.53% 9.39% 9.08% 8.73% 8.34% 8.25% 8.33% 8.70% 8.17% 8.03% 7.96%

1988 1988 1988 1988 1988 1988 1988 1988 1988 1988 1988 1988

1987/10 1987/11 1987/12 1988/01 1988/02 1988/03 1988/04 1988/05 1988/06 1988/07 1988/08 1988/09

8.02% 7.24% 7.66% 6.92% 6.60% 6.63% 6.92% 7.24% 7.51% 7.94% 8.35% 8.23%

7.76% 7.01% 7.41% 6.71% 6.40% 6.43% 6.71% 7.01% 7.27% 7.68% 8.07% 7.95%

1989 1989 1989 1989 1989 1989 1989 1989 1989 1989 1989 1989

1988/10 1988/11 1988/12 1989/01 1989/02 1989/03 1989/04 1989/05 1989/06 1989/07 1989/08 1989/09

8.36% 8.78% 9.25% 9.20% 9.51% 10.09% 9.94% 9.59% 9.20% 8.76% 8.64% 8.78%

8.08% 8.47% 8.92% 8.87% 9.16% 9.71% 9.57% 9.24% 8.87% 8.46% 8.34% 8.47%

1990 1990 1990

1989/10 1989/11 1989/12

8.60% 8.39% 8.32%

8.30% 8.11% 8.04%

Page 6 of 12

Case 1:99-cv-00550-ECH

Document 257-5

Filed 11/17/2006

Page 11 of 38
Attachment 2

The Osage Nation and/or Tribe of Indians of Oklahoma v. United States of America Fiscal Year Rates Used In Future Value of Damages Computation Computation of 80/20 Combined Discount Rate

Fiscal Year 1990 1990 1990 1990 1990 1990 1990 1990 1990

Year/ Month 1990/01 1990/02 1990/03 1990/04 1990/05 1990/06 1990/07 1990/08 1990/09

3-month CD Investment Rate Published 8.16% 8.22% 8.35% 8.42% 8.35% 8.23% 8.10% 7.97% 8.06%

3-month CD Discount Rate Computed 7.89% 7.94% 8.07% 8.13% 8.07% 7.95% 7.83% 7.71% 7.79%

3-month TBill Discount Rate Published 7.64% 7.74% 7.90% 7.77% 7.74% 7.73% 7.62% 7.45% 7.36% Average Rate 7.17% 7.06% 6.74% 6.22% 5.94% 5.91% 5.65% 5.46% 5.57% 5.58% 5.33% 5.22% Average Rate 4.99% 4.56% 4.07% 3.80% 3.84% 4.04% 3.75% 3.63% 3.66% 3.21% 3.13% 2.91% Average Rate 2.86% 3.13%

80/20 Combined Discount Rate Computed 7.84% 7.90% 8.04% 8.06% 8.00% 7.91% 7.79% 7.66% 7.70% 7.92% 7.67% 7.62% 7.40% 6.80% 6.25% 6.19% 5.84% 5.68% 5.83% 5.76% 5.47% 5.30% 6.32% 5.15% 4.76% 4.30% 3.92% 3.94% 4.13% 3.88% 3.71% 3.75% 3.28% 3.22% 3.03% 3.92% 3.12% 3.43%

1991 1991 1991 1991 1991 1991 1991 1991 1991 1991 1991 1991

1990/10 1990/11 1990/12 1991/01 1991/02 1991/03 1991/04 1991/05 1991/06 1991/07 1991/08 1991/09

8.06% 8.03% 7.82% 7.17% 6.52% 6.45% 6.06% 5.91% 6.07% 5.98% 5.65% 5.47%

7.79% 7.76% 7.57% 6.95% 6.33% 6.26% 5.89% 5.74% 5.90% 5.81% 5.50% 5.32%

1992 1992 1992 1992 1992 1992 1992 1992 1992 1992 1992 1992

1991/10 1991/11 1991/12 1992/01 1992/02 1992/03 1992/04 1992/05 1992/06 1992/07 1992/08 1992/09

5.33% 4.94% 4.47% 4.05% 4.07% 4.25% 4.00% 3.82% 3.86% 3.37% 3.31% 3.13%

5.19% 4.81% 4.36% 3.95% 3.97% 4.15% 3.91% 3.73% 3.77% 3.30% 3.24% 3.06%

1993 1993

1992/10 1992/11

3.26% 3.58%

3.19% 3.50%

Page 7 of 12

Case 1:99-cv-00550-ECH

Document 257-5

Filed 11/17/2006

Page 12 of 38
Attachment 2

The Osage Nation and/or Tribe of Indians of Oklahoma v. United States of America Fiscal Year Rates Used In Future Value of Damages Computation Computation of 80/20 Combined Discount Rate

Fiscal Year 1993 1993 1993 1993 1993 1993 1993 1993 1993 1993

Year/ Month 1992/12 1993/01 1993/02 1993/03 1993/04 1993/05 1993/06 1993/07 1993/08 1993/09

3-month CD Investment Rate Published 3.48% 3.19% 3.12% 3.11% 3.09% 3.10% 3.21% 3.16% 3.14% 3.12%

3-month CD Discount Rate Computed 3.40% 3.12% 3.05% 3.04% 3.02% 3.03% 3.14% 3.09% 3.07% 3.05%

3-month TBill Discount Rate Published 3.22% 3.00% 2.93% 2.95% 2.87% 2.96% 3.07% 3.04% 3.02% 2.95% Average Rate 3.02% 3.10% 3.06% 2.98% 3.25% 3.50% 3.68% 4.14% 4.14% 4.33% 4.48% 4.62% Average Rate 4.95% 5.29% 5.60% 5.71% 5.77% 5.73% 5.65% 5.67% 5.47% 5.42% 5.40% 5.28% Average Rate 5.28%

80/20 Combined Discount Rate Computed 3.36% 3.10% 3.03% 3.02% 2.99% 3.02% 3.13% 3.08% 3.06% 3.03% 3.11% 3.14% 3.24% 3.16% 3.06% 3.33% 3.64% 3.87% 4.35% 4.36% 4.55% 4.65% 4.84% 3.85% 5.28% 5.56% 6.01% 5.99% 5.94% 5.92% 5.88% 5.81% 5.68% 5.57% 5.57% 5.51% 5.73% 5.56%

1994 1994 1994 1994 1994 1994 1994 1994 1994 1994 1994 1994

1993/10 1993/11 1993/12 1994/01 1994/02 1994/03 1994/04 1994/05 1994/06 1994/07 1994/08 1994/09

3.24% 3.35% 3.26% 3.15% 3.43% 3.77% 4.01% 4.51% 4.52% 4.73% 4.81% 5.03%

3.17% 3.28% 3.19% 3.08% 3.35% 3.68% 3.92% 4.40% 4.41% 4.61% 4.69% 4.90%

1995 1995 1995 1995 1995 1995 1995 1995 1995 1995 1995 1995

1994/10 1994/11 1994/12 1995/01 1995/02 1995/03 1995/04 1995/05 1995/06 1995/07 1995/08 1995/09

5.51% 5.79% 6.29% 6.24% 6.16% 6.15% 6.11% 6.02% 5.90% 5.77% 5.77% 5.73%

5.36% 5.63% 6.11% 6.06% 5.98% 5.97% 5.94% 5.85% 5.73% 5.61% 5.61% 5.57%

1996

1995/10

5.79%

5.63%

Page 8 of 12

Case 1:99-cv-00550-ECH

Document 257-5

Filed 11/17/2006

Page 13 of 38
Attachment 2

The Osage Nation and/or Tribe of Indians of Oklahoma v. United States of America Fiscal Year Rates Used In Future Value of Damages Computation Computation of 80/20 Combined Discount Rate

Fiscal Year 1996 1996 1996 1996 1996 1996 1996 1996 1996 1996 1996

Year/ Month 1995/11 1995/12 1996/01 1996/02 1996/03 1996/04 1996/05 1996/06 1996/07 1996/08 1996/09

3-month CD Investment Rate Published 5.74% 5.62% 5.39% 5.15% 5.29% 5.36% 5.36% 5.46% 5.53% 5.40% 5.51%

3-month CD Discount Rate Computed 5.58% 5.47% 5.25% 5.02% 5.15% 5.22% 5.22% 5.31% 5.38% 5.26% 5.36%

3-month TBill Discount Rate Published 5.36% 5.14% 5.00% 4.83% 4.96% 4.95% 5.02% 5.09% 5.15% 5.05% 5.09% Average Rate 4.99% 5.03% 4.91% 5.03% 5.01% 5.14% 5.16% 5.05% 4.93% 5.05% 5.14% 4.95% Average Rate 4.97% 5.14% 5.16% 5.04% 5.09% 5.03% 4.95% 5.00% 4.98% 4.96% 4.90% 4.61% Average Rate

80/20 Combined Discount Rate Computed 5.54% 5.40% 5.20% 4.98% 5.11% 5.17% 5.18% 5.27% 5.33% 5.22% 5.31% 5.27% 5.21% 5.20% 5.21% 5.23% 5.19% 5.33% 5.47% 5.44% 5.39% 5.37% 5.39% 5.35% 5.32% 5.39% 5.49% 5.54% 5.32% 5.33% 5.35% 5.33% 5.35% 5.36% 5.34% 5.32% 5.13% 5.35%

1997 1997 1997 1997 1997 1997 1997 1997 1997 1997 1997 1997

1996/10 1996/11 1996/12 1997/01 1997/02 1997/03 1997/04 1997/05 1997/06 1997/07 1997/08 1997/09

5.41% 5.38% 5.44% 5.43% 5.37% 5.53% 5.71% 5.70% 5.66% 5.60% 5.60% 5.60%

5.26% 5.24% 5.29% 5.28% 5.23% 5.38% 5.55% 5.54% 5.50% 5.45% 5.45% 5.45%

1998 1998 1998 1998 1998 1998 1998 1998 1998 1998 1998 1998

1997/10 1997/11 1997/12 1998/01 1998/02 1998/03 1998/04 1998/05 1998/06 1998/07 1998/08 1998/09

5.65% 5.74% 5.80% 5.54% 5.54% 5.58% 5.58% 5.59% 5.60% 5.59% 5.58% 5.41%

5.50% 5.58% 5.64% 5.39% 5.39% 5.43% 5.43% 5.44% 5.45% 5.44% 5.43% 5.26%

Page 9 of 12

Case 1:99-cv-00550-ECH

Document 257-5

Filed 11/17/2006

Page 14 of 38
Attachment 2

The Osage Nation and/or Tribe of Indians of Oklahoma v. United States of America Fiscal Year Rates Used In Future Value of Damages Computation Computation of 80/20 Combined Discount Rate

Fiscal Year 1999 1999 1999 1999 1999 1999 1999 1999 1999 1999 1999 1999

Year/ Month 1998/10 1998/11 1998/12 1999/01 1999/02 1999/03 1999/04 1999/05 1999/06 1999/07 1999/08 1999/09

3-month CD Investment Rate Published 5.21% 5.24% 5.14% 4.89% 4.90% 4.91% 4.88% 4.92% 5.13% 5.24% 5.41% 5.50%

3-month CD Discount Rate Computed 5.07% 5.10% 5.01% 4.76% 4.77% 4.78% 4.76% 4.79% 5.00% 5.10% 5.26% 5.35%

3-month TBill Discount Rate Published 3.96% 4.41% 4.39% 4.34% 4.44% 4.44% 4.29% 4.50% 4.57% 4.55% 4.72% 4.68% Average Rate 4.86% 5.07% 5.20% 5.32% 5.55% 5.69% 5.66% 5.79% 5.69% 5.96% 6.09% 6.00% Average Rate 6.11% 6.17% 5.77% 5.15% 4.88% 4.42% 3.87% 3.62% 3.49% 3.51% 3.36% 2.64% Average Rate

80/20 Combined Discount Rate Computed 4.85% 4.96% 4.89% 4.68% 4.70% 4.71% 4.67% 4.73% 4.91% 4.99% 5.15% 5.22% 4.87% 5.74% 5.68% 5.74% 5.69% 5.78% 5.91% 6.01% 6.37% 6.36% 6.37% 6.35% 6.32% 6.03% 6.40% 6.39% 6.16% 5.41% 5.07% 4.69% 4.31% 3.87% 3.62% 3.57% 3.39% 2.78% 4.64%

2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000

1999/10 1999/11 1999/12 2000/01 2000/02 2000/03 2000/04 2000/05 2000/06 2000/07 2000/08 2000/09

6.13% 6.00% 6.05% 5.95% 6.01% 6.14% 6.28% 6.71% 6.73% 6.67% 6.61% 6.60%

5.96% 5.83% 5.88% 5.78% 5.84% 5.96% 6.10% 6.51% 6.53% 6.47% 6.41% 6.40%

2001 2001 2001 2001 2001 2001 2001 2001 2001 2001 2001 2001

2000/10 2000/11 2000/12 2001/01 2001/02 2001/03 2001/04 2001/05 2001/06 2001/07 2001/08 2001/09

6.67% 6.65% 6.45% 5.62% 5.26% 4.89% 4.53% 4.02% 3.74% 3.66% 3.48% 2.87%

6.47% 6.45% 6.26% 5.47% 5.12% 4.76% 4.42% 3.93% 3.65% 3.58% 3.40% 2.81%

Page 10 of 12

Case 1:99-cv-00550-ECH

Document 257-5

Filed 11/17/2006

Page 15 of 38
Attachment 2

The Osage Nation and/or Tribe of Indians of Oklahoma v. United States of America Fiscal Year Rates Used In Future Value of Damages Computation Computation of 80/20 Combined Discount Rate

Fiscal Year 2002 2002 2002 2002 2002 2002 2002 2002 2002 2002 2002 2002

Year/ Month 2001/10 2001/11 2001/12 2002/01 2002/02 2002/03 2002/04 2002/05 2002/06 2002/07 2002/08 2002/09

3-month CD Investment Rate Published 2.31% 2.03% 1.83% 1.74% 1.82% 1.91% 1.87% 1.82% 1.81% 1.79% 1.73% 1.76%

3-month CD Discount Rate Computed 2.27% 1.99% 1.80% 1.71% 1.79% 1.87% 1.84% 1.79% 1.78% 1.76% 1.70% 1.73%

3-month TBill Discount Rate Published 2.16% 1.87% 1.69% 1.65% 1.73% 1.79% 1.72% 1.73% 1.70% 1.68% 1.62% 1.63% Average Rate 1.58% 1.23% 1.19% 1.17% 1.17% 1.13% 1.13% 1.07% 0.92% 0.90% 0.95% 0.94% Average Rate 0.92% 0.93% 0.90% 0.88% 0.93% 0.94% 0.94% 1.02% 1.27% 1.33% 1.48% 1.65%

80/20 Combined Discount Rate Computed 2.25% 1.97% 1.78% 1.70% 1.78% 1.85% 1.82% 1.78% 1.76% 1.74% 1.68% 1.71% 1.82% 1.68% 1.34% 1.29% 1.25% 1.23% 1.19% 1.20% 1.17% 1.00% 1.00% 1.04% 1.04% 1.20% 1.05% 1.06% 1.04% 1.01% 1.01% 1.01% 1.04% 1.15% 1.40% 1.50% 1.62% 1.79%

2003 2003 2003 2003 2003 2003 2003 2003 2003 2003 2003 2003

2002/10 2002/11 2002/12 2003/01 2003/02 2003/03 2003/04 2003/05 2003/06 2003/07 2003/08 2003/09

1.73% 1.39% 1.34% 1.29% 1.27% 1.23% 1.24% 1.22% 1.04% 1.05% 1.08% 1.08%

1.70% 1.37% 1.32% 1.27% 1.25% 1.21% 1.22% 1.20% 1.02% 1.03% 1.06% 1.06%

2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004

2003/10 2003/11 2003/12 2004/01 2004/02 2004/03 2004/04 2004/05 2004/06 2004/07 2004/08 2004/09

1.10% 1.11% 1.10% 1.06% 1.05% 1.05% 1.08% 1.20% 1.46% 1.57% 1.68% 1.86%

1.08% 1.09% 1.08% 1.04% 1.03% 1.03% 1.06% 1.18% 1.43% 1.54% 1.65% 1.83%

Page 11 of 12

Case 1:99-cv-00550-ECH

Document 257-5

Filed 11/17/2006

Page 16 of 38
Attachment 2

The Osage Nation and/or Tribe of Indians of Oklahoma v. United States of America Fiscal Year Rates Used In Future Value of Damages Computation Computation of 80/20 Combined Discount Rate

Fiscal Year

Year/ Month

3-month CD Investment Rate Published

3-month CD Discount Rate Computed

3-month TBill Discount Rate Published Average Rate 1.76% 2.07% 2.19% 2.33% 2.54% 2.74% 2.78% 2.84% 2.97% 3.22% 3.44% 3.42% Average Rate 3.71% 3.88% 3.89% 4.24% 4.43% 4.51% 4.60% 4.72% 4.79% 4.95% 4.96% 4.81% Average Rate 4.81% 4.81% 4.81% Average Rate

80/20 Combined Discount Rate Computed 1.22% 1.95% 2.19% 2.36% 2.51% 2.68% 2.88% 2.97% 3.09% 3.24% 3.44% 3.63% 3.71% 2.89% 3.97% 4.14% 4.25% 4.41% 4.57% 4.71% 4.84% 4.96% 5.13% 5.24% 5.18% 5.12% 4.71% 5.12% 5.12% 5.12% 5.12%

2005 2005 2005 2005 2005 2005 2005 2005 2005 2005 2005 2005

2004/10 2004/11 2004/12 2005/01 2005/02 2005/03 2005/04 2005/05 2005/06 2005/07 2005/08 2005/09

2.04% 2.26% 2.45% 2.61% 2.77% 2.97% 3.09% 3.22% 3.38% 3.57% 3.77% 3.87%

2.00% 2.22% 2.40% 2.56% 2.71% 2.91% 3.02% 3.15% 3.31% 3.49% 3.68% 3.78%

2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006

2005/10 2005/11 2005/12 2006/01 2006/02 2006/03 2006/04 2006/05 2006/06 2006/07 2006/08 2006/09

4.13% 4.31% 4.45% 4.56% 4.72% 4.88% 5.03% 5.15% 5.35% 5.46% 5.38% 5.34%

4.03% 4.21% 4.34% 4.45% 4.60% 4.76% 4.90% 5.02% 5.21% 5.31% 5.24% 5.20%

2007 2007 2007

2006/10 2006/11 2006/12

5.34% 5.34% 5.34%

5.20% 5.20% 5.20%

Page 12 of 12

Case 1:99-cv-00550-ECH

Document 257-5

Filed 11/17/2006

Page 17 of 38
Attachment 3

The Osage Nation and/or Tribe of Indians of Oklahoma v. United States of America Summary of Deposit Lag Time Interest Effect for Tranche One Month Collections

Exhibit PX579-0005 DX477,DX479,DX478 PX579-0026 DX487,DX470,DX622 PX579-0045 DX 2488 DX 2488 DX 2488 DX 2488 JX 49, DX 689 JX 49, DX 692 JX 49, DX 2464 JX 49, DX 2465 JX 58, JX 59 DX 2493, DX 676, DX 941 DX 2493, DX 539, DX 942

Tranche One month January 1976 January 1976 January 1976 January 1976 May 1979 May 1979 May 1979 May 1979 May 1979 November 1980 November 1980 November 1980 November 1980 February 1986 July 1989 July 1989

Receipt date (A) Mon, 02/23/1976 * Thu, 02/26/1976 Fri, 02/27/1976 * Wed, 03/03/1976 Wed, 06/20/1979 * (G) (G) (G) (G) Fri, 12/19/1980 Tue, 12/23/1980 Wed, 12/24/1980 Mon, 12/29/1980 Wed, 03/26/1986 Thu, 08/24/1989 Fri, 08/25/1989

Original posting date Wed, 02/25/1976 Thu, 02/26/1976 Tue, 03/02/1976 Wed, 03/03/1976 Fri, 06/22/1979 Mon, 06/25/1979 Tue, 06/26/1979 Tue, 06/26/1979 Mon, 07/02/1979 Fri, 12/19/1980 Tue, 12/23/1980 Wed, 12/24/1980 Mon, 12/29/1980 Tue, 03/25/1986 Thu, 08/24/1989 Fri, 08/25/1989

Calculated lag (B) 1 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0

Transaction description CT02G0071 CT02G0072 CT03G0073 CT03G0074 CT06G8052 CT06Z9317 CT06Z9337 CT06Z9743 CT07Z9420 CT12T6458 CT12T6516 CT12T6517 CT12T6555 CT03D0084 CT08Z0236 CT08Z0237

Receipt amount 295,449.14 234,574.08 539,746.31 1,997.84

Oil production amount

Applicable annual rate (C) 5.73% 5.73% 5.73% 5.73%

Lost interest Lag value plus lost Lost interest multiplier through interest through the multiplier next annuity through Lag value the next annuity payment (E) payment 12/31/2006 (F) (D) 46.25 84.50 97.28 228.03 1.00281 1.00198 46.38 84.67 99.52 230.57 8.06504 8.05761

Lag value plus lost interest through 12/31/2006 373.05 680.88 602.71 -

360,828.01 1,255,443.09 37,482.02 69,407.23 15,425.76 613,296.41 55,238.23 2,120,083.77 2,732.00 1,586,615.36 89,083.85 3,019.71 3,897,251.11 604,269.76 410,678.73 4,398,120.19

9.84% 9.84% 9.84% 9.84% 9.84% 15.39% 15.39% 15.39% 15.39% 7.91% 9.21% 9.21%

1.02306

6.19595

1,656.64

Note (A) - Receipt Date is from the mailroom schedule of collections for "*" items; all others are from bills for collection or EFT documentation. Note (B) - The number of business days difference between the Receipt Date and Original Posting Date less one (1) day. Note (C) - The applicable annual rate is computed using 80% of the annualized 3-Month Certificate of Deposit rate and 20% of the annualized 3-Month US Treasury Note rate for fiscal year in which tranche one month occurs or the actual return on the 7386/7886 account, if higher, as determined on a fiscal year basis. Note (D) - Lag value is calculated using the formula: Document Amount x Applicable Annual Rate x Calculated Lag / Days in Year and represents hypothetical lost interest for the number of Calculated Lag days. Note (E) - Value of $1 beginning on the posting date based on a combined investment rate using 80% of the annualized 3-Month Certificate of Deposit discount rate and 20% of the annualized 3-Month US Treasury Note discount rate as published by the Federal Reserve and ending on the date (or first date if multiple payments) of the next quarterly annuity payment which occurred on 3/15/1976 for January 1976 and 6/12/1979 for May 1979. Note (F) - Value of $1 beginning on the posting date based on a combined investment rate using 80% of the annualized 3-Month Certificate of Deposit discount rate and 20% of the annualized 3-Month U.S. Treasury Note discount rate as published by the Federal Reserve or the actual return on the 7386/7886 account, if higher, as determined on a fiscal year basis, through 12/31/2006. Note (G) - Document was not available from which to determine collection; the "Z" character in the fifth position of the transaction description indicates an EFT and therefore no lag time.

Page 1 of 1

Case 1:99-cv-00550-ECH

Document 257-5

Filed 11/17/2006

Page 18 of 38 Attachment 4

Illustration of Use of Investment Rate Versus Discount Rate

The following illustration demonstrates the two alternative methods I presented in my declaration for calculating expected returns applying an investment rate and a discount rate. The example uses an actual three month CD rate used in my calculation to demonstrate that the same expected earnings can be estimated by applying the proper rate to the proper account balance. Since the accounts that are subject to the earnings calculation already include both principal and the earnings that we are attempting to recalculate, it is important that the proper method be applied. For purposes of this illustration, assume the following rates and amounts: Investment rate of 5.14% Principal investment of $100,000 Discount rate conversion for a three month instrument: Discount rate = 360/(365/inv. Rate + days to maturity) Discount rate = 360 / ( 365 / 5.14 + 91 ) = 5.01% Interest based on the investment rate for the principal balance would be calculated as follows: 100,000 X 5.14% = 5,140 The appropriate equivalent calculation, if you were to include investment earnings along with the principal in the base amount by considering the average daily account balance would require the application of the discount rate as follows: Average account balance = 100,000 + 5,140 / 2 = 102,570 102,570 X 5.01% = 5,139 (difference due to rounding)

1

Case 1:99-cv-00550-ECH

Document 257-5

Filed 11/17/2006

Page 19 of 38 Attachment 4

The same investment earnings $5,140 is calculated as a result of converting the investment rate to a discount rate to account for the fact that the investment earnings have already been posted to the account. The reason for this is that the account already includes investment earnings with the principal, as is the case with the Osage Trust accounts. Applying a discount rate to the average account balance, inclusive of investment earnings, accounts for this fact. On the other hand, if you apply the investment rate to the average balance, this results in a double compounding effect. The double compounding effect results from the application of a rate that assumes compounding, to an investment base that already includes earnings thus overstating the expected return. Continuing with our example, this can be illustrated as follows: (Average balance) x (investment rate) = overstated earnings 102,570 X 5.14% = 5,272 This illustrates that even though the CD in this example earned a return of 5.14% on the base investment of $100,000. That same rate, when applied to a balance that already includes the investment earnings results in a higher expected earnings amount. The result is an expected earnings of $5,272 instead of $5,140. The calculation results in an inflated expected earnings.

2

Case 1:99-cv-00550-ECH

Document 257-5

Filed 11/17/2006

Page 20 of 38
Schedule A

The Osage Nation and/or Tribe of Indians of Oklahoma v. United States of America Weighted Average Daily Cash Balance Computation

Fiscal Year 1976 1979 1981 1986 1989

Unaltered (368,046.03) 191,208.37 1,933,417.28 1,244,841.11 833,322.18

Alteration A (377,802.70) 157,906.72 1,748,641.09 1,161,421.03 774,121.63

Difference 9,757 33,302 184,776 83,420 59,201

Allowable Cash Rounded to $1 (A) 34,757 58,302 209,776 108,420 84,201

Explanation of Alterations Unaltered: Cash transaction dates were not altered to compute the actual average daily cash balance for account 7386. Financial transactions, posting dates, and beginning balances are taken directly from the fiscal year account statements prepared by Arthur Andersen as part of the Agreed-Upon Procedures and Findings Report dated December 31, 1995. Alteration A: The posting date for all non-investment type receipt transactions was adjusted forward by one day (i.e., original posting date plus 1 day). If such adjustment caused the immediate cash balance to become a negative balance or to become a larger negative balance, the adjustment was not made. The following number of transactions were modified for Alteration A for the fiscal year stated: 273 for 1976, 559 for 1979, 807 for 1981, 931 for 1986, and 904 for 1989. (A) - Difference plus $25,000

Page 1 of 1

Case 1:99-cv-00550-ECH

Document 257-5

Filed 11/17/2006

Page 21 of 38
Schedule B

The Osage Nation and/or Tribe of Indians of Oklahoma v. United States of America Weighted Average Daily Fund Balance Computation (7386 Only) Fiscal Year 1976

Group 1 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2

GroupName Beginning Balance Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity

TranDate 07/01/1975 07/02/1975 07/07/1975 07/08/1975 07/10/1975 07/11/1975 07/14/1975 07/15/1975 07/18/1975 07/21/1975 07/22/1975 07/24/1975 07/28/1975 07/29/1975 08/04/1975 08/06/1975 08/07/1975 08/11/1975 08/12/1975 08/13/1975 08/15/1975 08/19/1975 08/25/1975 08/26/1975 08/28/1975 09/03/1975 09/04/1975 09/08/1975 09/09/1975 09/11/1975 09/12/1975 09/15/1975 09/16/1975 09/18/1975 09/22/1975 09/23/1975 09/26/1975 09/30/1975 10/01/1975 10/02/1975 10/06/1975 10/07/1975 10/09/1975 10/10/1975 10/15/1975 10/16/1975 10/17/1975 10/20/1975 10/22/1975 10/24/1975 10/28/1975 10/29/1975 11/03/1975 11/04/1975 11/05/1975 11/06/1975 11/10/1975 11/12/1975 11/14/1975 11/15/1975 11/17/1975 11/18/1975 11/20/1975 11/21/1975

Principal Income 4,754,901.02 (4,503.76) 50,947.64 712.41 (2.90) 6,218.99 (200.00) (4,646.55) (18,000.00) (46,179.79) (2.00) 18,653.51 565,202.00 765,954.94 29,145.03 55,705.21 22,494.09 (4,860.73) 174,918.48 49,820.20 35,715.56 52,763.24 450,589.23 924,951.30 102,622.30 6,281.76 29,729.61 (4,860.73) 2,905.89 (200.00) 15,087.77 (4,265,722.17) 8,330.09 (54.10) 277,891.79 168,513.26 1,018,353.32 (2.00) (43.50) 15,289.07 (22,870.99) 3,931.49 277,454.86 (345.32) (200,097.48) 1,710.68 8,432.43 78,415.21 (4,885.56) 417,377.15 224,468.87 840,193.49 33,738.46 (5,105.90) 93,981.76 (185.10) 73,022.09 49,419.45 5,604.50 3,209.20 (15.11) 2,461.64 (40.80) 9,968.72 305,554.82 -

Principal Balance 4,754,901.02 4,750,397.26 4,801,344.90 4,802,057.31 4,802,054.41 4,808,273.40 4,808,073.40 4,803,426.85 4,785,426.85 4,739,247.06 4,739,245.06 4,757,898.57 5,323,100.57 6,089,055.51 6,118,200.54 6,173,905.75 6,196,399.84 6,196,399.84 6,191,539.11 6,366,457.59 6,416,277.79 6,451,993.35 6,504,756.59 6,955,345.82 7,880,297.12 7,982,919.42 7,989,201.18 8,018,930.79 8,014,070.06 8,016,975.95 8,016,775.95 8,031,863.72 3,766,141.55 3,774,471.64 3,774,417.54 4,052,309.33 4,220,822.59 5,239,175.91 5,239,173.91 5,239,130.41 5,254,419.48 5,231,548.49 5,235,479.98 5,512,934.84 5,512,589.52 5,312,492.04 5,320,924.47 5,399,339.68 5,394,454.12 5,811,831.27 6,036,300.14 6,876,493.63 6,910,232.09 6,905,126.19 6,999,107.95 6,998,922.85 7,071,944.94 7,121,364.39 7,126,968.89 7,130,178.09 7,130,162.98 7,132,624.62 7,132,583.82 7,142,552.54 7,448,107.36

# Days 1 5 1 2 1 3 1 3 3 1 2 4 1 6 2 1 4 1 1 2 4 6 1 2 6 1 4 1 2 1 3 1 2 4 1 3 4 1 1 4 1 2 1 5 1 1 3 2 2 4 1 5 1 1 1 4 2 2 1 2 1 2 1 3

Principal Weighted 4,750,397.26 24,006,724.50 4,802,057.31 9,604,108.82 4,808,273.40 14,424,220.20 4,803,426.85 14,356,280.55 14,217,741.18 4,739,245.06 9,515,797.14 21,292,402.28 6,089,055.51 36,709,203.24 12,347,811.50 6,196,399.84 24,785,599.36 6,191,539.11 6,366,457.59 12,832,555.58 25,807,973.40 39,028,539.54 6,955,345.82 15,760,594.24 47,897,516.52 7,989,201.18 32,075,723.16 8,014,070.06 16,033,951.90 8,016,775.95 24,095,591.16 3,766,141.55 7,548,943.28 15,097,670.16 4,052,309.33 12,662,467.77 20,956,703.64 5,239,173.91 5,239,130.41 21,017,677.92 5,231,548.49 10,470,959.96 5,512,934.84 27,562,947.60 5,312,492.04 5,320,924.47 16,198,019.04 10,788,908.24 11,623,662.54 24,145,200.56 6,876,493.63 34,551,160.45 6,905,126.19 6,999,107.95 6,998,922.85 28,287,779.76 14,242,728.78 14,253,937.78 7,130,178.09 14,260,325.96 7,132,624.62 14,265,167.64 7,142,552.54 22,344,322.08

Income Balance 1,710.68 1,710.68 1,710.68 1,710.68 1,710.68 1,710.68 1,710.68 1,710.68 1,710.68 1,710.68 1,710.68 1,710.68 1,710.68 1,710.68 1,710.68 1,710.68 1,710.68 1,710.68 1,710.68 1,710.68

Income Weighted 1,710.68 1,710.68 5,132.04 3,421.36 3,421.36 6,842.72 1,710.68 8,553.40 1,710.68 1,710.68 1,710.68 6,842.72 3,421.36 3,421.36 1,710.68 3,421.36 1,710.68 3,421.36 1,710.68 5,132.04

Page 1 of 18

Case 1:99-cv-00550-ECH

Document 257-5

Filed 11/17/2006

Page 22 of 38
Schedule B

The Osage Nation and/or Tribe of Indians of Oklahoma v. United States of America Weighted Average Daily Fund Balance Computation (7386 Only) Fiscal Year 1976

Group 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2

GroupName Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity

TranDate Principal Income 11/24/1975 103,163.97 11/26/1975 518,998.30 12/01/1975 (5,120.48) 12/02/1975 687,876.15 12/05/1975 (1,241,243.34) 12/09/1975 (45.96) 12/10/1975 4,948.71 12/15/1975 (3,981,940.95) 67,810.56 12/17/1975 1,705.60 12/22/1975 14,392.09 12/23/1975 396,197.76 12/28/1975 1,962.21 12/29/1975 (5,152.34) 29,359.73 12/30/1975 1,006,870.54 6,232.64 12/31/1975 2,822.85 01/02/1976 (388.72) 01/05/1976 59,853.54 01/06/1976 (3,187.43) 01/07/1976 5,260.42 01/12/1976 (217,561.21) 01/14/1976 3,329.30 01/15/1976 (378.19) 2,404.35 01/19/1976 (13.92) 01/20/1976 5,219.84 01/23/1976 595,873.16 01/26/1976 358,672.61 01/27/1976 799,976.03 01/30/1976 54,107.21 02/03/1976 82,264.34 02/05/1976 9,627.79 02/09/1976 10,949.73 02/10/1976 200,350.03 02/12/1976 (37.71) 02/15/1976 (14.67) 702.27 02/17/1976 228,043.02 02/20/1976 31,786.36 02/23/1976 (6,412.98) 02/24/1976 30,827.60 02/25/1976 666,398.72 02/26/1976 323,716.57 02/27/1976 (3,600.00) 02/29/1976 (277,306.90) 03/02/1976 583,554.95 03/03/1976 46,678.23 03/08/1976 26,463.10 03/10/1976 665.01 03/11/1976 (130.00) 03/12/1976 (233,066.09) 03/15/1976 (4,614,113.80) 81,128.66 03/17/1976 2,475.78 03/18/1976 (796.84) 03/22/1976 247,397.80 03/24/1976 295,734.73 03/25/1976 268,635.06 03/30/1976 474,921.98 04/02/1976 50,631.50 04/05/1976 (5,191.88) 04/07/1976 12,214.14 04/08/1976 (400.00) 04/12/1976 (14,371.35) 04/13/1976 225.18 04/14/1976 (0.85) 04/15/1976 3,945.23 1,075.27 04/16/1976 (59.65) 04/19/1976 (5,191.86) -

Principal Balance 7,551,271.33 8,070,269.63 8,065,149.15 8,753,025.30 7,511,781.96 7,511,736.00 7,516,684.71 3,534,743.76 3,536,449.36 3,550,841.45 3,947,039.21 3,947,039.21 3,941,886.87 4,948,757.41 4,948,757.41 4,948,368.69 5,008,222.23 5,005,034.80 5,010,295.22 4,792,734.01 4,796,063.31 4,795,685.12 4,795,671.20 4,800,891.04 5,396,764.20 5,755,436.81 6,555,412.84 6,609,520.05 6,691,784.39 6,701,412.18 6,712,361.91 6,912,711.94 6,912,674.23 6,912,659.56 7,140,702.58 7,172,488.94 7,166,075.96 7,196,903.56 7,863,302.28 8,187,018.85 8,183,418.85 7,906,111.95 8,489,666.90 8,536,345.13 8,562,808.23 8,563,473.24 8,563,343.24 8,330,277.15 3,716,163.35 3,718,639.13 3,717,842.29 3,965,240.09 4,260,974.82 4,529,609.88 5,004,531.86 5,055,163.36 5,049,971.48 5,062,185.62 5,061,785.62 5,047,414.27 5,047,639.45 5,047,638.60 5,051,583.83 5,051,524.18 5,046,332.32

# Days 2 5 1 3 4 1 5 2 5 1 5 1 1 1 2 3 1 1 5 2 1 4 1 3 3 1 3 4 2 4 1 2 3 2 3 3 1 1 1 1 2 2 1 5 2 1 1 3 2 1 4 2 1 5 3 3 2 1 4 1 1 1 1 3 1

Principal Weighted 15,102,542.66 40,351,348.15 8,065,149.15 26,259,075.90 30,047,127.84 7,511,736.00 37,583,423.55 7,069,487.52 17,682,246.80 3,550,841.45 19,735,196.05 3,947,039.21 3,941,886.87 4,948,757.41 9,897,514.82 14,845,106.07 5,008,222.23 5,005,034.80 25,051,476.10 9,585,468.02 4,796,063.31 19,182,740.48 4,795,671.20 14,402,673.12 16,190,292.60 5,755,436.81 19,666,238.52 26,438,080.20 13,383,568.78 26,805,648.72 6,712,361.91 13,825,423.88 20,738,022.69 13,825,319.12 21,422,107.74 21,517,466.82 7,166,075.96 7,196,903.56 7,863,302.28 8,187,018.85 16,366,837.70 15,812,223.90 8,489,666.90 42,681,725.65 17,125,616.46 8,563,473.24 8,563,343.24 24,990,831.45 7,432,326.70 3,718,639.13 14,871,369.16 7,930,480.18 4,260,974.82 22,648,049.40 15,013,595.58 15,165,490.08 10,099,942.96 5,062,185.62 20,247,142.48 5,047,414.27 5,047,639.45 5,047,638.60 5,051,583.83 15,154,572.54 5,046,332.32

Income Balance 1,710.68 1,710.68 1,710.68 1,710.68 1,710.68 1,710.68 1,710.68 69,521.24 69,521.24 69,521.24 69,521.24 71,483.45 100,843.18 107,075.82 109,898.67 109,898.67 109,898.67 109,898.67 109,898.67 109,898.67 109,898.67 112,303.02 112,303.02 112,303.02 112,303.02 112,303.02 112,303.02 112,303.02 112,303.02 112,303.02 112,303.02 112,303.02 112,303.02 113,005.29 113,005.29 113,005.29 113,005.29 113,005.29 113,005.29 113,005.29 113,005.29 113,005.29 113,005.29 113,005.29 113,005.29 113,005.29 113,005.29 113,005.29 194,133.95 194,133.95 194,133.95 194,133.95 194,133.95 194,133.95 194,133.95 194,133.95 194,133.95 194,133.95 194,133.95 194,133.95 194,133.95 194,133.95 195,209.22 195,209.22 195,209.22

Income Weighted 3,421.36 8,553.40 1,710.68 5,132.04 6,842.72 1,710.68 8,553.40 139,042.48 347,606.20 69,521.24 347,606.20 71,483.45 100,843.18 107,075.82 219,797.34 329,696.01 109,898.67 109,898.67 549,493.35 219,797.34 109,898.67 449,212.08 112,303.02 336,909.06 336,909.06 112,303.02 336,909.06 449,212.08 224,606.04 449,212.08 112,303.02 224,606.04 336,909.06 226,010.58 339,015.87 339,015.87 113,005.29 113,005.29 113,005.29 113,005.29 226,010.58 226,010.58 113,005.29 565,026.45 226,010.58 113,005.29 113,005.29 339,015.87 388,267.90 194,133.95 776,535.80 388,267.90 194,133.95 970,669.75 582,401.85 582,401.85 388,267.90 194,133.95 776,535.80 194,133.95 194,133.95 194,133.95 195,209.22 585,627.66 195,209.22

Page 2 of 18

Case 1:99-cv-00550-ECH

Document 257-5

Filed 11/17/2006

Page 23 of 38
Schedule B

The Osage Nation and/or Tribe of Indians of Oklahoma v. United States of America Weighted Average Daily Fund Balance Computation (7386 Only) Fiscal Year 1976

Group 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 3

GroupName Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity 1st Day Next Year Weighted Averages

TranDate Principal Income 04/20/1976 (37.85) 04/21/1976 276,501.53 04/22/1976 212.50 04/23/1976 246,784.89 04/26/1976 (651.61) 04/27/1976 (250.00) 04/28/1976 591,185.84 04/29/1976 532,701.47 05/03/1976 (3,587.92) 05/04/1976 (200.00) 05/05/1976 (42.94) 05/06/1976 105,490.70 05/10/1976 20,467.24 05/12/1976 116,817.90 05/14/1976 (70.15) 05/15/1976 282.36 05/17/1976 35,046.23 05/18/1976 (9,612.80) 05/20/1976 27,620.32 05/21/1976 (365.75) 05/24/1976 262,414.86 05/25/1976 (196.00) 05/26/1976 691,615.99 05/27/1976 489,780.38 06/01/1976 (5,241.01) 06/02/1976 78,650.57 06/04/1976 24,947.94 06/08/1976 (40.00) 06/09/1976 (166.07) 06/10/1976 (392.00) 06/11/1976 2,222.62 06/14/1976 (234,601.46) 06/15/1976 (5,193,597.97) 86,338.19 06/16/1976 25,363.96 06/18/1976 (107.84) 06/21/1976 142.56 06/23/1976 (74.10) 06/24/1976 477,909.21 06/25/1976 957,033.61 06/28/1976 (5,254.71) 06/29/1976 49,313.24 07/01/1976 281,829.77

Principal Balance 5,046,294.47 5,322,796.00 5,323,008.50 5,569,793.39 5,569,141.78 5,568,891.78 6,160,077.62 6,692,779.09 6,689,191.17 6,688,991.17 6,688,948.23 6,794,438.93 6,814,906.17 6,931,724.07 6,931,653.92 6,931,653.92 6,966,700.15 6,957,087.35 6,984,707.67 6,984,341.92 7,246,756.78 7,246,560.78 7,938,176.77 8,427,957.15 8,422,716.14 8,501,366.71 8,526,314.65 8,526,274.65 8,526,108.58 8,525,716.58 8,527,939.20 8,293,337.74 3,099,739.77 3,125,103.73 3,124,995.89 3,125,138.45 3,125,064.35 3,602,973.56 4,560,007.17 4,554,752.46 4,604,065.70

# Days 1 1 1 3 1 1 1 4 1 1 1 4 2 2 1 2 1 2 1 3 1 1 1 5 1 2 4 1 1 1 3 1 1 2 3 2 1 1 3 1 2 366

Principal Weighted 5,046,294.47 5,322,796.00 5,323,008.50 16,709,380.17 5,569,141.78 5,568,891.78 6,160,077.62 26,771,116.36 6,689,191.17 6,688,991.17 6,688,948.23 27,177,755.72 13,629,812.34 13,863,448.14 6,931,653.92 13,863,307.84 6,966,700.15 13,914,174.70 6,984,707.67 20,953,025.76 7,246,756.78 7,246,560.78 7,938,176.77 42,139,785.75 8,422,716.14 17,002,733.42 34,105,258.60 8,526,274.65 8,526,108.58 8,525,716.58 25,583,817.60 8,293,337.74 3,099,739.77 6,250,207.46 9,374,987.67 6,250,276.90 3,125,064.35 3,602,973.56 13,680,021.51 4,554,752.46 9,208,131.40 6,097,477.70

Income Balance 195,209.22 195,209.22 195,209.22 195,209.22 195,209.22 195,209.22 195,209.22 195,209.22 195,209.22 195,209.22 195,209.22 195,209.22 195,209.22 195,209.22 195,209.22 195,491.58 195,491.58 195,491.58 195,491.58 195,491.58 195,491.58 195,491.58 195,491.58 195,491.58 195,491.58 195,491.58 195,491.58 195,491.58 195,491.58 195,491.58 195,491.58 195,491.58 281,829.77 281,829.77 281,829.77 281,829.77 281,829.77 281,829.77 281,829.77 281,829.77 281,829.77

Income Weighted 195,209.22 195,209.22 195,209.22 585,627.66 195,209.22 195,209.22 195,209.22 780,836.88 195,209.22 195,209.22 195,209.22 780,836.88 390,418.44 390,418.44 195,209.22 390,983.16 195,491.58 390,983.16 195,491.58 586,474.74 195,491.58 195,491.58 195,491.58 977,457.90 195,491.58 390,983.16 781,966.32 195,491.58 195,491.58 195,491.58 586,474.74 195,491.58 281,829.77 563,659.54 845,489.31 563,659.54 281,829.77 281,829.77 845,489.31 281,829.77 563,659.54 87,810.11

Ending Prin Ending Income Ending Fund

4,604,065.70 281,829.77 4,885,895.47

Principal Avg Income Avg Fund Avg

6,097,477.70 87,810.11 6,185,287.81

Page 3 of 18

Case 1:99-cv-00550-ECH

Document 257-5

Filed 11/17/2006

Page 24 of 38
Schedule B

The Osage Nation and/or Tribe of Indians of Oklahoma v. United States of America Weighted Average Daily Fund Balance Computation (7386 Only) Fiscal Year 1979

Group 1 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2

GroupName Beginning Balance Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity

TranDate 06/22/1978 10/03/1978 10/04/1978 10/05/1978 10/10/1978 10/11/1978 10/13/1978 10/17/1978 10/20/1978 10/23/1978 10/24/1978 10/25/1978 10/26/1978 10/27/1978 11/02/1978 11/03/1978 11/06/1978 11/07/1978 11/09/1978 11/13/1978 11/14/1978 11/15/1978 11/16/1978 11/17/1978 11/20/1978 11/21/1978 11/22/1978 11/24/1978 11/27/1978 11/28/1978 11/29/1978 11/30/1978 12/01/1978 12/04/1978 12/05/1978 12/06/1978 12/07/1978 12/08/1978 12/11/1978 12/12/1978 12/13/1978 12/15/1978 12/18/1978 12/20/1978 12/21/1978 12/22/1978 12/26/1978 12/27/1978 12/28/1978 12/29/1978 01/04/1979 01/09/1979 01/12/1979 01/15/1979 01/17/1979 01/18/1979 01/19/1979 01/22/1979 01/24/1979 01/25/1979 01/26/1979 01/29/1979 01/30/1979 02/02/1979

Principal Income 6,475,352.51 (6.50) 65,334.71 4,744.79 12,511.54 2,082.50 2,878.45 11,065.44 11,607.60 138,539.95 (20.00) 561,746.15 30,615.64 1,169,759.08 361.07 99,316.19 219,413.03 2,870.07 (123.00) 19,734.45 9,654.81 (64,270.81) 589.15 131,454.00 3,848.52 43,374.50 170.33 15,600.47 (610.50) 7,448.67 392,498.70 200,009.17 1,182,785.00 136,496.08 30,795.24 482.39 261.08 124,153.76 27,406.64 3,706.56 5,675.46 22,352.13 78,919.28 (6,596,976.14) 86,777.00 (12,900.23) 2,127.15 128.11 2,956.00 13,077.22 (3.06) 449,127.13 1,449,241.89 606.66 85,703.50 3,481.25 (294,623.31) 785.75 0.04 16,225.74 188.74 11,579.25 (30.22) 471,649.49 26,117.25 1,104,108.09 167,712.64 140,636.66 102,863.69 -

Principal Balance 6,475,352.51 6,475,346.01 6,540,680.72 6,545,425.51 6,557,937.05 6,560,019.55 6,562,898.00 6,573,963.44 6,585,571.04 6,724,110.99 6,724,090.99 7,285,837.14 7,316,452.78 8,486,211.86 8,585,528.05 8,804,941.08 8,804,818.08 8,824,552.53 8,834,207.34 8,769,936.53 8,901,390.53 8,905,239.05 8,948,613.55 8,948,613.55 8,964,214.02 8,963,603.52 8,971,052.19 9,363,550.89 9,563,560.06 10,746,345.06 10,882,841.14 10,913,636.38 10,913,636.38 10,913,636.38 11,037,790.14 11,065,196.78 11,068,903.34 11,068,903.34 11,091,255.47 11,091,255.47 4,494,279.33 4,481,379.10 4,483,506.25 4,486,462.25 4,499,539.47 4,499,536.41 4,499,536.41 4,948,663.54 6,397,905.43 6,398,512.09 6,398,512.09 6,484,215.59 6,189,592.28 6,190,378.03 6,190,378.03 6,206,603.77 6,206,603.77 6,218,183.02 6,218,152.80 6,689,802.29 6,715,919.54 7,820,027.63 7,987,740.27 8,128,376.93 8,231,240.62

# Days 2 1 1 5 1 2 4 3 3 1 1 1 1 6 1 3 1 2 4 1 1 1 1 3 1 1 2 3 1 1 1 1 3 1 1 1 1 3 1 1 2 3 2 1 1 4 1 1 1 6 5 3 3 2 1 1 3 2 1 1 3 1 3 4

Principal Weighted 12,950,692.02 6,540,680.72 6,545,425.51 32,789,685.25 6,560,019.55 13,125,796.00 26,295,853.76 19,756,713.12 20,172,332.97 6,724,090.99 7,285,837.14 7,316,452.78 8,486,211.86 51,513,168.30 8,804,941.08 26,414,454.24 8,824,552.53 17,668,414.68 35,079,746.12 8,901,390.53 8,905,239.05 8,948,613.55 8,948,613.55 26,892,642.06 8,963,603.52 8,971,052.19 18,727,101.78 28,690,680.18 10,746,345.06 10,882,841.14 10,913,636.38 10,913,636.38 32,740,909.14 11,037,790.14 11,065,196.78 11,068,903.34 11,068,903.34 33,273,766.41 11,091,255.47 4,494,279.33 8,962,758.20 13,450,518.75 8,972,924.50 4,499,539.47 4,499,536.41 17,998,145.64 4,948,663.54 6,397,905.43 6,398,512.09 38,391,072.54 32,421,077.95 18,568,776.84 18,571,134.09 12,380,756.06 6,206,603.77 6,206,603.77 18,654,549.06 12,436,305.60 6,689,802.29 6,715,919.54 23,460,082.89 7,987,740.27 24,385,130.79 32,924,962.48

Income Balance 361.07 361.07 3,231.14 3,231.14 3,231.14 3,231.14 3,820.29 3,820.29 3,820.29 3,820.29 3,990.62 3,990.62 3,990.62 3,990.62 3,990.62 3,990.62 3,990.62 3,990.62 3,990.62 4,473.01 4,734.09 4,734.09 4,734.09 4,734.09 10,409.55 10,409.55 89,328.83 176,105.83 176,105.83 176,233.94 176,233.94 176,233.94 176,233.94 176,233.94 176,233.94 176,233.94 176,233.94 176,233.94 179,715.19 179,715.19 179,715.19 179,715.23 179,715.23 179,903.97 179,903.97 179,903.97 179,903.97 179,903.97 179,903.97 179,903.97 179,903.97 179,903.97

Income Weighted 361.07 2,166.42 3,231.14 9,693.42 3,231.14 6,462.28 15,281.16 3,820.29 3,820.29 3,820.29 3,990.62 11,971.86 3,990.62 3,990.62 7,981.24 11,971.86 3,990.62 3,990.62 3,990.62 4,473.01 14,202.27 4,734.09 4,734.09 4,734.09 10,409.55 31,228.65 89,328.83 176,105.83 352,211.66 528,701.82 352,467.88 176,233.94 176,233.94 704,935.76 176,233.94 176,233.94 176,233.94 1,057,403.64 898,575.95 539,145.57 539,145.57 359,430.46 179,715.23 179,903.97 539,711.91 359,807.94 179,903.97 179,903.97 539,711.91 179,903.97 539,711.91 719,615.88

Page 4 of 18

Case 1:99-cv-00550-ECH

Document 257-5

Filed 11/17/2006

Page 25 of 38
Schedule B

The Osage Nation and/or Tribe of Indians of Oklahoma v. United States of America Weighted Average Daily Fund Balance Computation (7386 Only) Fiscal Year 1979

Group 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2

GroupName Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity Net Cash Activity

TranDate Principal Income 02/06/1979 2,236.99 02/08/1979 361.75 6,667.15 02/09/1979 7,209.12 02