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May 9, 2002 M21-1, Part I Appendix C Change 40 CONTENTS TABLE TITLE PAGE A Entitlement Codes C-1 B Payee Number C-2 C Dependency Codes - Live, Death C-2 D Branch of Service and Additional Service Codes C-3 E Diary Reason Codes C-4 F Award, Disallowance, Termination and Other Adjustment Reason Codes C-5 G Special Law and Miscellaneous Codes C-7 H Withholding Codes and Deduction and Offset Codes C-8 I Aid and Attendance or Housebound Codes C-9 J Net Worth Codes C-9 K Child Data Status Codes C-10 L Deductible Expense Codes C-10 M Competency Codes C-10 N Annuity Type Codes C-11 O Veteran Married to Veteran Indicator (Improved Pension only) C-11 P Factors for Expanding Proportionate Income Amounts to an Annual Basis C-12

M21-1, Part I, Appendix C, Table C

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Page 1: M21-1, Part I, Appendix C, Table C

May 9, 2002 M21-1, Part IAppendix CChange 40

CONTENTS

TABLE TITLE PAGE

A Entitlement Codes C-1B Payee Number C-2C Dependency Codes - Live, Death C-2D Branch of Service and Additional Service Codes C-3E Diary Reason Codes C-4F Award, Disallowance, Termination and Other Adjustment Reason Codes C-5G Special Law and Miscellaneous Codes C-7H Withholding Codes and Deduction and Offset Codes C-8I Aid and Attendance or Housebound Codes C-9J Net Worth Codes C-9K Child Data Status Codes C-10L Deductible Expense Codes C-10M Competency Codes C-10N Annuity Type Codes C-11O Veteran Married to Veteran Indicator (Improved Pension only) C-11P Factors for Expanding Proportionate Income Amounts to an Annual Basis C-12

C-i

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February 12, 1997 M21-1, Part IChange 23

Appendix C

TABLE A

ENTITLEMENT CODES

Persian Vietnam Regular Korean Mexican War with Civil Philippine Gulf War Era Estab. Conflict WWII WWI Border Spaini War Pesosii

8-2-1990 8-5-1961 (peace 6-27-1950 12-7-1941 4-6-1917 Period 4-21-1898 4-12-1861to to time to to to 5-9-1916 to to WWII PTE

DESCRIPTION ( ) 5-7-1975 entit.) 1-31-1955 12-31-1946 11-11-1918 to 7-4-1902 4-13-1865 4-15-1917

Burial Allowance 00 70 40 30 20 10 60 50 90 92

Clothing allowance 81 81 81 81 81 81 81 81

Disability Compensation 01 71 41 31 21 11 61 51 91 Pension-Protected 32 22 12 52 Pension-Special Act 43 13 Pension-Section 306 74 34 24 14 64 54 Pension PL-95-588 0L 7L 3L 2L 1L 6L 5L

Death Compensation 05 75 45 35 25 15 95 Pension-protected 36 26 16 56 86 DIC 07 77 47 37 27 17 67 57 87 97 99Pension Sec. 306 78 38 28 18 68 58 Pension- PL 95-588 0D 7D 3D 2D 1D 6D 5D DIC- Special Allowance 79 49 39 29 Pension, Confederate Service 8H

Miscellaneous EOR- PL 351-81 05 Recomputation 0E

The Indian War period (1/1/1817 - 12/31/1898) has no beneficiaries.

iEntitlement ending dates have been extended for special purposes.iiWWII - Special Philippine Scouts, Commonwealth Army and Guerrilla Service. PTE - Special Philippine Scouts and Commonwealth Army. C-1

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December 14, 2006 M21-1, Part IChange 55Appendix C

TABLE B PAYEE NUMBERS

TABLE C – DEPENDENCY CODESDEPENDENCY CODES-LIVE

Code PAYEE Code Code Code Code

00 VETERAN 00 V (Veteran) - - - - - -10 SPOUSE 10 V-S (Spouse) 20 V-S-F (Father) 30 V-S-M (Mother) 40 V-S-2P (Both

Parents)--- CHILDREN

11 Child #1 11 V-S-1C 21 V-S-F-1C 31 V-S-M-1C 41 V-S-2P12 Child #2 12 V-S-2C 22 V-S-F-2C 32 V-S-M-2C 42 V-S-2P13 Child#3 13 V-S-3C 23 V-S-F-3C 33 V-S-M-3C 43 V-S-2P14 Child #4 14 V-S-4C 24 V-S-F-4C 34 V-S-M-4C 44 V-S-2P15 Child #5 15 V-S-5C 25 V-S-F-5C 35 V-S-M-5C 45 V-S-2P16 Child #6 16 V-S-6C 26 V-S-F-6C 36 V-S-M-6C 46 V-S-2P17 Child #7 17 V-S-7C 27 V-S-F-7C 37 V-S-M-7C 47 V-S-2P18 Child #8 18 V-S-8C 28 V-S-F-8C 38 V-S-M-8C 48 V-S-2P19 Child #9 19 V-S-9C 29 V-S-F-9C 39 V-S-M-9C 49 V-S-2P

30 Non-veteran A/R Consolidated

50 V-F 60 V-M (Mother) 70 V-2P (Both P) V-C (Child)

51 V-F-1C 61 V-M-1C 71 V-2P-1C 81 V-1C31 Payee #1 52 V-F-2C 62 V-M-2C 72 V-2P-2C 82 V-2C32 #2 53 V-F-3C 63 V-M-3C 73 V-2P-3C 83 V-3C33 #3 54 V-F-4C 64 V-M-4C 74 V-2P-4C 84 V-4C34 #4 55 V-F-5C 65 V-M-5C 75 V-2P-5C 85 V-5C35 #5 56 V-F-6C 66 V-M-6C 76 V-2P-6C 86 V-6C36 #6 57 V-F-6C 67 V-M-7C 77 V-2P-7C 87 V-7C37 #7 58 V-F-8C 68 V-M-8C 78 V-2P-8C 88 V-8C38 #8 59 V-F-9C 69 V-M-9C 79 V-2P-9C 89 V-9C39 #9

DEPENDENCY CODES-DEATH50 Father Code Code Code60 Mother 10 S (Surviving Spouse) Total Dep. Parents

Death CompensationDep. This Award

11 S-1CAwards under 38

U.S.C §412(a) (WRO only)

12 S-2C F M

13 S-3C 70 (2P) Both Entitled 50 6014 S-4C 50 (F) 60 (M) Only This Parent Entitled 50 6015 S-5C

70 Payee #1 16 S-6C DIC71 #2 17 S-7C 70 2P Surviving-not living together 50 6072 #3 18 S-8C73 #4 19 S-9C 70 2P-living together 51 6174 #575 #6 C (Child) 70 2P Surviving-remarried, living with

spouse.52 62

76 #7 81 1C77 #8 82 2C 50 (F) 60 (M) Sole surviving P- remarried and living

with spouse52 63

78 #9 83 3C 50 (F) 60 (M) Sole surviving P-unremarried, or remarried but not living with spouse

50 60

84 4C99 Institutional award

to veteran under 38 CFR §3.852

85 5C

86 6C87 7C88 8C89 9C

C-2

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February 12, 1997 M21-1, Part IChange 23

Appendix C

TABLE D

BRANCH OF SERVICE CODES FOR THE MASTER RECORD

CODE SERVICE

A ArmyB NavyC MarinesD Coast GuardE U.S. Public Health ServiceF Air ForceG Regular Philippine Scouts (dollar payments)H Woman's Army CorpI National Oceanic and Atmospheric Administration (formerly ESSA or

Coast and Geodetic Survey)J Army Air CorpK Merchant MarinesL Air Force CivilianM Army Nurse Corp

S Special Philippine Scout (pesos only)T Commonwealth Army of the Philippines (pesos only)U Guerrilla and Combination Service (pesos only)V Regular Scout Service combined with Special Philippine Scout Service or

Commonwealth Army Service (dollars and pesos)

ADDITIONAL SERVICE CODES

CODE DESCRIPTION

Blank or 0 When code not required or no additional service periods1 Additional wartime and/or peacetime service2 Additional peacetime service3 Less than 90 days wartime service, but had service-connected disability4 18-29 months continuous service-education only

C-3

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February 12, 1997 M21-1, Part IChange 23

Appendix C

TABLE E

DIARY REASON CODES

Code Description Maximum AcceptableLimit

00 19 Year Review 19 years01 Future Physical Examination 5 years02 Generated Individual Unemployability Review, M21-1, III, 5.08 2 years03 Helpless Child Review, M21-1, IV, 15.06b 5 years04 NSC TB (38 CFR 3.342) 6 months10 Review for $1,500 Limitation, (38 CFR 3.557) 5 years11 Reduction Under 38 CFR 3.551(b) 6 months12 Restore Rate Under 38 CFR 3.556(d) 6 months13 Disappearance 7-Year Review 7 years20 Helpless Child Reaches Majority, M21-1, IV, 17.03 3 years21 Verify School Attendance 1 year22 Verify Income or Dependency 3 years24 Dependency Review - issue VA Form 21-0537 or VA Form 21-0538 3 years25 Control for Return of VA Form 21-0537 or VA Form 21-0538 3 months27 Reservist Requires Drill Pay Days 6 months30 Local Regional Office Special Use (Specify in Remarks) 15 years31 NSC Tuberculosis Diary for 6 Months Review, 38 CFR 3.342(b)(2) 20 years33 Review of Service-connected Unemployability Grant, M21-1, part III, para. 5.18 generated35 Hospital Adjustments for NSC Pensioners, 38 CFR 3.551 and 3.556 generated38 Review Future Examination Control, for use in cases with no Master Record39 Other41 EVR Selection Control, M21-1, IV, 29.01b(5) 1 year90 Return for audit 60 days before updating future date generated91 To advise regional offices when amount withheld is in excess of generated

amount awarded to apportionees and such condition has existed for 1 year92 Paragraph 29 review. Veteran has been hospitalized at 100% for at generated

least 6 months (only one followup)93 Paragraph 28 review - prestabilization rating in effect for 12 months generated

(one followup at 15 months)

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September 29, 2004 M21-1, Part IAppendix CChange 47

TABLE F

AWARD, DISALLOWANCE, TERMINATION, AND OTHER ADJUSTMENT REASON CODES

CODE DESCRIPTION

00 Original award, change in veteran's pay grade, or no change amended award01 No military (or recognized) service02 No (or insufficient) qualifying service03 Character of discharge is a bar04 Entitlement forfeited05 Disability -0 percent (or less than 10 percent disabling)06 Disability or death not due to service08 Disability not shown by evidence of record09 Disability or death was result of willful misconduct or not in line of duty10 Disability not permanent and total11 Excess income, income change or dependency of parent not established or terminated12 Excess net worth14 Relationship not established; surviving spouse not married by delimiting date or lacks continuous cohabitation;

child not recognized as child of the veteran, etc.15 Marital status change - Person entitled or dependent16 Failure to furnish requested evidence17 Failure to report for physical examination18 Estate is excess of $1,500 (38 CFR 3.557) or reduced to $500 (38 CFR 3.558)19 Veteran on active duty or in receipt of retired pay; or restored to VA rolls20 Claim withdrawn - benefits renounced21 Address unknown (veteran disappeared)22 Death of person entitled or dependent23 Child over age 18 enters school24 Child reached age 1825 Child over age 18 terminates school or reaches age 2326 Dependent added (veteran married or child born or added to award)27 Apportionment made, changed or discontinued due to separation, change in custody, or change in amount of

special apportionment28 Claimant or dependent incarcerated or released from prison29 Other (specify reason in Remarks)30 Election of VA or other benefits or change of VA benefits31 Accrued not payable32 Failure to file Eligibility Verification Report33 Increased evaluation (including grants of SMC, A/A or HB) 34 Reduced evaluation (including withdrawal of SMC, A/A or HB) or severance35 Hospital adjustment admission, (38 CFR 3.551, 3.552)36 Hospital adjustment discharge, (38 CFR 3.556)37 Legislative Change, rates or eligible periods, etc.38 False or misleading statement or payee error39 Administrative error40 Adjustment (child award) - Surviving spouse's entitlement pending, granted or terminated41 Reduction or Termination due to age 18, determined helpless

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M21-1, Part I September 29, 2004Appendix CChange 47

TABLE F - continued

AWARD, DISALLOWANCE, TERMINATION, AND OTHER ADJUSTMENT REASON CODES

CODE DESCRIPTION

42 Child in another award - over age 18, determined helpless43 Child in another award - Over age 18 enters school44 Child in another award reaches age 1845 Child in another award - over age 18, no longer in school or reaches age 23, 46 Adjustment or termination - IVM match 47 Fugitive felon, reduction or restoration (38 CFR 3.665)48 (Generated) - Suspended, EVR account having January 1 scheduled termination - EVR not returned49 (Generated) - Suspended for failure to furnish additional future50 Grant of A/A for spouse51 A/A for spouse discontinued52 Child over 18 determined helpless53 Helpless child enters school (compensation case only)54 Child no longer helpless55 Child status changed from school to helpless child56 Loss of dependent spouse or parent57 Payment of attorney fee after 31J transaction input by Finance activity58 (Generated) - Transfer to Manila60 Reopened Award96 Protected Rate98 (Generated) - Automatic update

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December 14, 2006 M21-1, Part IAppendix CChange 55

TABLE G

SPECIAL LAW AND MISCELLANEOUS CODES

CODE DESCRIPTION

01 Medal of Honor Pension (38 CFR 3.802) separately or in addition to compensation or pension02 Naval pension allowance (38 CFR 3.802) separately or in addition to compensation or pension (WRO

only)03 Forfeiture Case - compensation or pension awarded to dependent (38 U.S.C. 6103(b) (WRO only)04 Veteran Disappeared - Compensation or pension awarded to dependent (38 U.S.C. 1158), or award

made in amount of insurance deduction05 Veteran Incarcerated - Pension awarded to dependents under 38 CFR 3.66606 Veteran Waiver or Election of Retired Pay under 38 USC 3105, or DIC widow/er in receipt of

Survivor annuity (SBP), or Death Pension widow/er with entitlement (or potential entitlement) to the SBP Minimum Income Plan (MIW-SBP)

07 Disability or Death Compensation or DIC under 38 U.S.C. 115108 Death pension widow/er receiving RSFPP with entitlement (or potential entitlement) to the MIW-SBP09 Disability compensation under PL 141-73C, as amended. NOTE: Any other applicable special law

code will be given precedence over this code10 Disability award at an abnormal rate including combination of benefits under the WW Veterans Act

and title 38, U.S.C. or death benefits paid to incompetent children or parents at less than the full share of amounts to which entitled or death benefits paid to imprisoned child

11 Basic entitlement is under the general law (WRO only)12 Institutional Maintenance Award and/or Apportionment to dependent parent under 38 CFR 3.557d or

incompetent veteran's award resumed at chief Attorney's request although estate is more than $500 (but less that $1,500).

13 Special apportionment under 38 CFR 3.451 in a death case or apportioned DIC award following a legislative increase when regular computation would result in a lower rate for one or more of the payees

14 Original or reopened Improved Pension or Parents' DIC award providing adjustment for future income changes

15 DIC beneficiary also entitled to Special Allowance under 38 U.S.C. 1312(a) (WRO only)16 Philippine Case - Combined peso and dollar entitlement (Manila only)17 Award to children pending determination of widow's entitlement18 Amended Improved Pension or Parents' DIC award at a protected rate (38 CFR 3.660(a)(2)) or for a

future change19 DIC beneficiary with entitlement under 38 U.S.C. 131820 Withholding being made to recover amount of count settlement or compensation received for a non -

service - connected loss which has been paired with a similar service-connected loss21 Unresolved claimed dependent in Improved Pension cases (part IV, paragraph 16.27(d))22 Deceased veteran had combat service. Only acceptable for cases with benefit type CPD for master

record types B and F.23 DIC awards with the supplemental allowance because the veteran was totally disabled for at least

eight years and the surviving spouse was married to the veteran for those same eight years24 DIC eligibility reinstated after termination of surviving spouse's remarriage (M21-1, Part IV,

paragraph 12.14f)25 DIC awarded under 38 U.S.C. 1318 to survivors of former POWs rated totally disabled for not less

than one year immediately preceding death (M21-MR, Part IV, Subpart iii, Chapter 3, Section D, Topic 18.a)

26 Indicates Filipino veterans receiving benefits at the full-dollar rate based on US residency27 Continued DIC eligibility of a surviving spouse who remarried on or after his or her 57 th birthday.

(38 U.S.C. §103(d)(2)(B))28 DIC award with a temporary additional award of $250.00 per month for surviving spouse with minor

children. See 38 U.S.C. §1311[(f)](e)(1)C-7

Page 9: M21-1, Part I, Appendix C, Table C

M21-1, Part I May 9, 2002Appendix CChange 40

TABLE H

WITHHOLDING CODES

CODE DESCRIPTION

0 Indicates termination of withholding when one or more withholding codes are used, for any subsequent award lines entries in the "Monthly Payment" or "Effective Date."

1 Indicates a withholding for one or more of the following purposes:a. Apportionment - total of amounts withheld for or being paid to dependentsb. Institutional maintenance and/or apportioned amount to a dependent parent under 38 U.S.C. 5503(b)(2)c. Record Purpose Award - To indicate total award withheldd. Estate in excess of $1500 - amounts withheld

2 Philippine Case - indicates amount payable in pesos when there is combined pesos and dollar entitlement

3 PFOP - Portion of total award deposited in a Personal Funds of Patient account at Hines DPC. (Note: This code is not appropriate if payment is made to a Director of a VA Hospital of if a claimant is in receipt of supervised direct payments.)

4 Amount of Section 306 or Improved Pension not payable due to hospitalization under 38 CFR 3.551(c)

5 Reduction of Old Law Pension due to hospitalization under 38 CFR 3.551(b). Portion of total award withheld, which may be paid upon discharge of death.

DEDUCTION AND OFFSET CODES

CODE DESCRIPTION

6 Computer-generated code used when there are simultaneous withholdings of 7 and 8, or 7 and 9.

7 Offset under 38 U.S.C. 1151 (must also show special law code 07)

8 Recoupment of readjustment allowance of separation pay

9 Recoupment of severance pay

Any combination of these codes is valid except 3 and 5, or 8 and 9.

*Requires use of a 401 screen in award processing, or an amount of money in the M01 screen._____________________________

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May 20, 2003 M21-1, Part IAppendix CChange 44

TABLE I

AID AND ATTENDANCE OR HOUSEBOUND CODES

CODE DESCRIPTION

0 or T A/A or H/B entitlement terminated – For Veteran or for spouse,when veteran has no A/A or H/B entitlement.

1 A/H Veteran hospitalized, A/A not payable – Pay housebound

2 A/A Pay veteran A/A

3 HB Pay veteran H/B (only)

4 Pay A/A for spouse – veteran not entitled to either A/A or H/B

5 Pay A/A for spouse – veteran hospitalized (A/A not payable –H/B payable)

6 Pay A/A for spouse – veteran entitled to A/A without reduction

7 Pay A/A for spouse – veteran entitled to H/B only

TABLE J

NET WORTH CODES

code net worth code net worth 00 $00--$00 17 $16,001--$17,00001 $01--$1,000 18 $17,001--$18,00002 $1,001--$2,000 19 $18,001--$19,00003 $2,001--$3,000 20 $19,001--$20,00004 $3,001--$4,000 21 $20,001--$21,00005 $4,001--$5,000 22 $21,001--$22,00006 $5,001--$6,000 23 $22,001--$23,00007 $6,001--$7,000 24 $23,001--$24,00008 $7,001--$8,000 25 $24,001--$25,00009 $8,001--$9,000 26 $25,001--$26,00010 $9,001--$10,000 27 $26,001--$27,00011 $10,001--$11,000 28 $27,001--$28,00012 $11,001--$12,000 29 $28,001--$29,00013 $12,001--$13,000 30 $29,001--$30,00014 $13,001--$14,000 31 $30,001--$31,00015 $14,001--$15,000 etc., to16 $15,001--$16,000 99 $98,001--or more

C-9

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M21-1, Part I May 20, 2003Appendix CChange 44

TABLE K

CHILD DATA STATUS CODES

Code DESCRIPTION

1 Under age 182 School Child3 Helpless Child4 Under age 18 having potential DEA entitlement (death pension cases only)

TABLE L

DEDUCTIBLE EXPENSE CODES

Code DESCRIPTION

S Expenses from Social Security disability retirement (Old Law pension).

O Expenses from all other annuities or retirement benefits (Old Law pension).

B Both of above.

W Amounts paid by the veteran's spouse (Section 306 pension) and deductible from only the spouse's net income as unusual family expenses (38 CFR 3.262(b)(2)).

E Education expenses for child payees receiving Improved Pension (38 CFR 3.272(j)). NOTE: For veterans and spouses, education expenses are treated as

temporary expenses and are not entered into the master record (38 CFR 3.272(i)).

C Medical expenses allowed as continuing deduction ((38 CFR 3.262(l) and 3.272(g)).

TABLE M

COMPETENCY CODES

Code DESCRIPTION

1 Competent, pay direct.2 Incompetent by VA rating, pay fiduciary.3 Incompetent by court, pay fiduciary.4 Competent by VA, under legal disability, pay fiduciary.5 Incompetent, supervised direct payment.

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May 9, 2002 M21-1, Part IAppendix CChange 40

TABLE N

ANNUITY TYPE CODES

CODE DESCRIPTION

B Black Lung benefits

C U.S. civil service retirement (State of local government civil service retirement)

M U.S. military retirement (including survivor benefits plan)

O Other (e.g., insurance annuity; private retirement; etc.)

R U.S. railroad retirement

TABLE O

VETERAN MARRIED TO VETERAN INDICATOR(IMPROVED PENSION ONLY)

CODE DESCRIPTION

Blank or 0 No spouse or spouse is not an eligible veteran

0 Spouse is a veteran of World War 1 or Mexican border period and is included in this award

1 Spouse is a veteran but not of World War 1 or Mexican border and is included in this award

2 Spouse is a veteran of World War 1 of Mexican border period and is being paid separately under another file number

3 Spouse is a veteran but not a World War 1 of Mexican border period and is being paid separately under another file number

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M21-1, Part I May 9, 2002Appendix CChange 40

TABLE P

FACTORS FOR EXPANDING PROPORTIONATE INCOME AMOUNTS TO AN ANNUAL BASIS

These tables are designed to determine, in proportionate income situations, the annual rate on which benefits are to be based. (1) Determine the amount of countable income of the claimant from the date of entitlement to the end of the year, dropping the cents. (2) Multiply that income amount by the factor corresponding to the month and day of entitlement. For example, if the claimant has $1,223 countable income from June 1 ( date of entitlement) to the end of the year, multiply $1,223 by 1.7056, the factor for June 1,(1.7102 for leap year) and the income for entry on the award would be $2,085 ($2,091 for leap year).

365-DAY YEAR DATE JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC DATE

1 1.0000 1.0928 1.1928 1.3272 1.4897 1.7056 1.9836 2.3856 2.9918 3.9673 5.9836 11.7741 12 1.0027 1.0960 1.1967 1.3321 1.4959 1.7136 1.9945 2.4013 3.0165 4.0109 6.0833 12.1666 23 1.0055 1.0993 1.2006 1.3369 1.5020 1.7216 2.0054 2.4172 3.0416 4.0555 6.1864 12.5862 34 1.0082 1.1027 1.2046 1.3419 1.5082 1.7298 2.0165 2.4333 3.0672 4.1011 6.2931 13.0357 45 1.0110 1.1060 1.2086 1.3468 1.5145 1.7380 2.0277 2.4496 3.0932 4.1477 6.4035 13.5185 56 1.0138 1.1094 1.2126 1.3518 1.5208 1.7464 2.0391 2.4662 3.1196 4.1954 6.5178 14.0384 67 1.0167 1.1128 1.2166 1.3568 1.5271 1.7548 2.0505 2.4829 3.1465 4.2441 6.6363 14.6000 78 1.0195 1.1162 1.2207 1.3619 1.5336 1.7632 2.0621 2.5000 3.1739 4.2941 6.7592 15.2083 89 1.0224 1.1196 1.2248 1.3670 1.5400 1.7718 2.0738 2.5172 3.2017 4.3452 6.8867 15.8695 9

10 1.0252 1.1230 1.2289 1.3721 1.5466 1.7804 2.0857 2.5347 3.2300 4.3975 7.0192 16.5909 1011 1.0281 1.1265 1.2331 1.3773 1.5531 1.7892 2.0977 2.5524 3.2589 4.4512 7.1568 17.3809 1112 1.0310 1.1300 1.2372 1.3825 1.5598 1.7890 2.1098 2.5704 3.2882 4.5061 7.3000 18.2500 1213 1.0339 1.1335 1.2414 1.3878 1.5665 1.8069 2.1220 2.5886 3.3181 4.5625 7.4489 19.2105 1314 1.0369 1.1370 1.2457 1.3931 1.5732 1.8159 2.1345 2.6071 3.3486 4.6202 7.6041 20.2777 1415 1.0398 1.1406 1.2500 1.3984 1.5800 1.8250 2.1470 2.6258 3.3796 4.6794 7.7659 21.4705 1516 1.0428 1.1442 1.2542 1.4038 1.5869 1.8341 2.1597 2.6449 3.4112 4.7402 7.9347 22.8125 1617 1.0458 1.1477 1.2586 1.4092 1.5938 1.8434 2.1726 2.6642 3.4433 4.8026 8.1111 24.3333 1718 1.0488 1.1514 1.2629 1.4147 1.6008 1.8527 2.1856 2.6838 3.4761 4.8666 8.2954 26.0714 1819 1.0518 1.1550 1.2673 1.4202 1.6079 1.8622 2.1987 2.7037 3.5096 4.9324 8.4883 28.0769 1920 1.0549 1.1587 1.2717 1.4257 1.6150 1.8717 2.2121 2.7238 3.5436 5.0000 8.6904 30.4166 2021 1.0570 1.1624 1.2762 1.4313 1.6222 1.8814 2.2256 2.7443 3.5784 5.0694 8.9024 33.1818 2122 1.0619 1.1661 1.2807 1.4370 1.6294 1.8911 2.2392 2.7651 3.6138 5.1408 9.1250 36.5000 2223 1.0641 1.1698 1.2852 1.4426 1.6367 1.9010 2.2530 2.7862 3.6500 5.2142 9.3589 40.5555 2324 1.0672 1.1736 1.2897 1.4484 1.6441 1.9109 2.2670 2.8076 3.6868 5.2898 9.6052 45.6250 2425 1.0703 1.1774 1.2943 1.4541 1.6515 1.9210 2.2812 2.8294 3.7244 5.3676 9.8648 52.1428 2526 1.0735 1.1812 1.2989 1.4600 1.6590 1.9312 2.2955 2.8515 3.7628 5.4477 10.1388 60.8333 2627 1.0766 1.1850 1.3035 1.4658 1.6666 1.9414 2.3101 2.8740 3.8020 5.5303 10.4285 73.0000 2728 1.0798 1.1889 1.3082 1.4717 1.6743 1.9518 2.3248 2.8968 3.8421 5.6153 10.7352 91.2500 2829 1.0830 1.3129 1.4777 1.6820 1.9623 2.3397 2.9200 3.8829 5.7031 11.0606 121.6666 2930 1.0863 1.3176 1.4837 1.6898 1.9729 2.3548 2.9435 3.9247 5.7936 11.4062 182.5000 3031 1.0895 1.3224 1.6976 2.3701 2.9674 5.8870 365.0000 31

DATE JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC DATE

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Appendix CChange 40

366-DAY YEAR DATE JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC DATE

1 1.0000 1.0925 1.1960 1.3309 1.4938 1.7102 1.9891 2.3921 3.0000 3.9782 6.0000 11.8064 12 1.0027 1.0958 1.2000 1.3357 1.5000 1.7183 2.0000 2.4078 3.0247 4.0219 6.1000 12.2000 23 1.0054 1.0990 1.2039 1.3406 1.5061 1.7264 2.0109 2.4238 3.0500 4.0666 6.2033 12.6206 34 1.0082 1.1024 1.2079 1.3455 1.5123 1.7345 2.0220 2.4400 3.0756 4.1123 6.3103 13.0714 45 1.0110 1.1057 1.2119 1.3505 1.5186 1.7428 2.0333 2.4563 3.1016 4.1590 6.4210 13.5555 56 1.0138 1.1090 1.2159 1.3555 1.5250 1.7511 2.0446 2.4729 3.1282 4.2068 6.5357 14.0769 67 1.0166 1.1124 1.2200 1.3605 1.5313 1.7596 2.0561 2.4897 3.1551 4.2558 6.6545 14.6400 78 1.0194 1.1158 1.2240 1.3656 1.5378 1.7681 2.0677 2.5068 3.1826 4.3058 6.7777 15.2500 89 1.0223 1.1192 1.2281 1.3707 1.5443 1.7766 2.0795 2.5241 3.2105 4.3571 6.9056 15.9130 9

10 1.0252 1.1226 1.2323 1.3759 1.5508 1.7853 2.0914 2.5416 3.2389 4.4096 7.0394 16.6363 1011 1.0280 1.1261 1.2364 1.3811 1.5574 1.7941 2.1034 2.5594 3.2678 4.4634 7.1764 17.4285 1112 1.0309 1.1296 1.2406 1.3863 1.5641 1.8029 2.1156 2.5774 3.2972 4.5185 7.3200 18.3000 1213 1.0338 1.1331 1.2448 1.3916 1.5708 1.8118 2.1279 2.5957 3.3272 4.5750 7.4693 19.2631 1314 1.0368 1.1366 1.2491 1.3969 1.5775 1.8208 2.1403 2.6142 3.3577 4.6329 7.6250 20.3333 1415 1.0397 1.1401 1.2534 1.4022 1.5844 1.8300 2.1529 2.6330 3.3888 4.6923 7.7872 21.5294 1516 1.0427 1.1437 1.2577 1.4076 1.5913 1.8391 2.1656 2.6521 3.4205 4.7532 7.9565 22.8750 1617 1.0457 1.1473 1.2620 1.4131 1.5982 1.8484 2.1785 2.6715 3.4528 4.8157 8.1333 24.4000 1718 1.0487 1.1509 1.2664 1.4186 1.6052 1.8578 2.1916 2.6911 3.4857 4.8800 8.3181 26.1428 1819 1.0517 1.1545 1.2708 1.4241 1.6123 1.8673 2.1048 2.7111 3.5192 4.9459 8.5116 28.1538 1920 1.0547 1.1582 1.2752 1.4296 1.6194 1.8769 2.2181 2.7313 3.5533 5.0136 8.7142 30.5000 2021 1.0578 1.1619 1.2797 1.4352 1.6266 1.8865 2.2317 2.7518 3.5882 5.0833 8.9268 33.2727 2122 1.0608 1.1656 1.2842 1.4409 1.6339 1.8963 2.2453 2.7727 3.6237 5.1549 9.1500 36.6000 2223 1.0639 1.1693 1.2887 1.4466 1.6412 1.9062 2.2592 2.7938 3.6600 5.2285 9.3846 40.6666 2324 1.0670 1.1730 1.2932 1.4523 1.6486 1.9162 2.2732 2.8153 3.6969 5.3043 9.6315 45.7500 2425 1.0701 1.1768 1.2978 1.4581 1.6561 1.9263 2.2875 2.8372 3.7346 5.3823 9.9818 52.2857 2526 1.0733 1.1806 1.3024 1.4640 1.6636 1.9365 2.2018 2.8593 3.7731 5.4626 10.1666 61.0000 2627 1.0764 1.1844 1.3071 1.4698 1.6712 1.9468 2.3164 2.8818 3.8125 5.5454 10.4571 73.2000 2728 1.0796 1.1883 1.3118 1.4758 1.6788 1.9572 2.3312 2.9047 3.8526 5.6307 10.7647 91.5000 2829 1.0828 1.1921 1.3165 1.4817 1.6866 1.9677 2.3461 2.9280 3.8936 5.7187 11.0909 122.0000 2930 1.0860 1.3212 1.4878 1.6944 1.9783 2.3612 2.9516 3.9354 5.8095 11.4375 183.0000 3031 1.0892 1.3260 1.7023 2.3766 2.9756 5.9032 366.0000 31

DATE JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC DATE

C-13