JI Billing Period

COPAS

From

To

% Adjustment

Prior To

3/31/1963

N/A

4/1/1963

3/31/1964

1.6

4/1/1964

3/31/1965

3.9

4/1/1965

3/31/1966

0.8

4/1/1966

3/31/1967

2.2

4/1/1967

3/31/1968

3.6

4/1/1968

3/31/1969

5.4

4/1/1969

3/31/1970

1.9

4/1/1970

3/31/1971

7.0

4/1/1971

3/31/1972

5.9

4/1/1972

3/31/1973

8.9

4/1/1973

3/31/1974

7.5

4/1/1974

3/31/1975

5.2

4/1/1975

3/31/1976

16.7

4/1/1976

3/31/1977

10.3

4/1/1977

3/31/1978

10.5

4/1/1978

3/31/1979

10.3

4/1/1979

3/31/1980

11.0

4/1/1980

3/31/1981

9.3

4/1/1981

3/31/1982

9.3

4/1/1982

3/31/1983

13.0

4/1/1983

3/31/1984

9.9

4/1/1984

3/31/1985

5.9

4/1/1985

3/31/1986

2.7

4/1/1986

3/31/1987

4.4

4/1/1987

3/31/1988

4.5

4/1/1988

3/31/1989

(1.4)

4/1/1989

3/31/1990

3.3

4/1/1990

3/31/1991

8.1

4/1/1991

3/31/1992

7.2

4/1/1992

3/31/1993

1.5

4/1/1993

3/31/1994

(1.1)

4/1/1994

3/31/1995

4.8

4/1/1995

3/31/1996

4.4

4/1/1996

3/31/1997

4.1

4/1/1997

3/31/1998

2.00

4/1/1998

3/31/1999

10.30

4/1/1999

3/31/2000

5.80

4/1/2000

3/31/2001

(0.5)

4/1/2001

3/31/2002

6.0

4/1/2002

3/31/2003

(1.9)

4/1/2003

3/31/2004

(3.1)

4/1/2004

3/31/2005

2.3

4/1/2005

3/31/2006

3.5

4/1/2006

3/31/2007

5.1

4/1/2007

3/31/2008

6.4