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Exhibit 613 shows the calculation of an after-tax post redemption return when there was a gain on each of the fund shares accumulated during the period We could have a situation where there is a mix of long- and short-term gains and losses earned on different share lots sold at the end of the period Because losses can be written off against other gains, they become a bene t for the purpose of calculating a tax liability The return calculation mirrors the tax rules where the investor is allowed to net long- and short-term gains and losses together before the calculation of the tax liability We incorporate the netting rules by calculating the cost basis and gain/loss for each share on a lot-by-lot basis This results in a short- or long-term gain/loss value for each lot of shares sold.

The bit error rate expressions of some quadrature modulations are collected here for reference. These results are analytical, over the ideal AWGN channel. For practical channels with band limiting filtering, non-linear elements and channel coding, the performance can be evaluated by computer simulations.

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Once the total short- and long-term gain/loss amounts have been calculated for each tax lot, we apply the rules to determine the amount and taxable nature of the total gain/loss The netting rules are: 1 If there is both a short- and a long-term gain do not add the two amounts together Each amount must be taxed independently of one another at a separate rate The total long-term gain is taxed at the long-term tax rate The total short-term gain is taxed at the shortterm tax rate Both the short- and long-term tax liabilities adjust the ending proceeds 2 If there is a long-term gain and a short-term loss sum and then compare the two amounts If the net amount is positive then the long-term gain was greater than the short-term loss The net amount is taxed at the long-term tax rate.

If the net amount is negative, the long-term gain was less than the short-term loss The net negative amount is taxed at the short-term tax rate to determine the tax bene t to the ending proceeds 3 If there is a long-term loss and a short-term gain sum the two amounts and compare If the net amount is positive the long-term loss.

C AU T I O N You may export your Access object to an existing Excel file instead of creating a new file. There are several things you must be aware of though. First, if you export to an existing Excel file, Access will export the object as a named range and as a new sheet in Excel. By default, the name of the exported object is the name of the table or query in Access. Be cautious if you have an object with the same name in your Excel workbook as it may be overwritten. For example, if you export the PriceMaster table to an Excel worksheet that already has a worksheet named PriceMaster, you will get a dialog box asking if you want to overwrite the existing PriceMaster object. If you click Yes, the existing worksheet will be overwritten. Second, if you want to export your data to a new range, make sure the workbook to which you are exporting is closed. If you try to export a new range to an open workbook, you will likely get the following cryptic error in Access: Unexpected error from external database driver (1309) . If the workbook is open, you cannot export a new data range to an open workbook or change the range that the Access data will be exported to. You may overwrite an existing range in an open workbook, however.

Figure 3-17: The Group, Sort, and Total pane shows you the groupings that have been applied to your reports.

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