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From [Institution name]

$\begin{array}{c}45÷9+2\cdot 3^2\\ \\ \\ \end{array}\begin{array}{c}=\\ =\\ =\\ =\end{array}\begin{array}{l}45÷9+2\cdot 9\hfill \\ 5+2\cdot 9\hfill \\ 5+18\hfill \\ 23\hfill \end{array}$

${\overline{IR{R}_i}}_{\text{par}}=\frac{1}{6}{\displaystyle \sum _{q=1}^{6}IR{R}_i{}_{\text{par in quarter q}}}$

${\text{A}}_{\text{Net}}$ is given by :

$A_{Net}=\{\begin{array}{l}\left(0.4\times A_{\text{gross}}\right)+\left(0.6\times NPR\times A_{\text{gross}}\right)\hfill \\ \hfill \\ 0.4\times A_{\text{gross}}\hfill \\ \hfill \end{array}\begin{array}{l}\hfill \\ \hfill \\ \hfill \\ \hfill \end{array}\begin{array}{l}\text{for netted contracts where}\hfill \\ \text{the net replacement t cost is > 0}\hfill \\ \text{for netted contracts where}\hfill \\ \text{the net replacement t cost = 0}\hfill \end{array}$