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["Periodic interest rate (a)",null,{"v":1.3698630136986302e-05,"d":"0.00137%"},"daily rate"]
[]
["WP 285 MarginWHEW"]
["Units in contract (b)",2500]
["Contracts (c)",10]
["Total quantity (d)",25000]
[null,null,"2000-03-17","2000-06-17","2000-09-17"]
["Future Contract Price",null,5.88,6.05,6.2]
["Original Spot Price",null,5.75,5.75,5.75]
["Days to Expiration (e)",null,91,182,243]
[]
["1999-12-17"]
["  Future price",null,5.9,6.09,6.23]
["  Spot price",null,5.76,5.76,5.76]
["  days from 12/17/99 (f)",null,14,14,14]
["  FVd(fut) (g)",null,499,998,748]
["  FVd(spot) (h)",null,250,249,249,"Dr/(Cr)"]
["  FVd(fut-spot) (i)",null,249,749,499]
["  dFVd(fut) (j)",null,499,998,748,{"v":2245,"d":"2,245"},"(FC Asset/liab effect)"]
["  dFVd(spot) (j)",null,{"v":-250,"d":"(250)"},{"v":-249,"d":"(249)"},{"v":-249,"d":"(249)"},{"v":-748,"d":"(748)"},"(OCI effect)"]
["  dFVd(fut-spot) (j)",null,{"v":-249,"d":"(249)"},{"v":-749,"d":"(749)"},{"v":-499,"d":"(499)"},{"v":-1497,"d":"(1,497)"},"(Net Income effect)"]
[]
["July 31"]
["  Future price",null,null,7.68,6.85]
["  Spot price",null,null,7.65,7.65]
["  Months from Jun30",null,null,1,1]
["  FVd(fut)",null,null,40649,16196]
["  FVd(spot)",null,null,47382,47343,"Dr/(Cr)"]
["  FVd(fut-spot)",null,null,-6733,-31147]
["  dFVd(fut) (k)",null,null,{"v":39651,"d":"39,651"},{"v":15448,"d":"15,448"},{"v":55099,"d":"55,099"},"(FC Asset/liab effect)"]
["  dFVd(spot) (k)",null,null,{"v":-47133,"d":"(47,133)"},{"v":-47094,"d":"(47,094)"},{"v":-94227,"d":"(94,227)"},"(OCI effect)"]
["  dFVd(fut-spot) (k)",null,null,{"v":7482,"d":"7,482"},{"v":31646,"d":"31,646"},{"v":39128,"d":"39,128"},"(Net Income effect)"]
[]
["August 31"]
["  Future price",{"$nulls":3},6.66]
["  Spot price",{"$nulls":3},6.67]
["  Months from Jun30",{"$nulls":3},2]
["  FVd(fut)",{"$nulls":3},11462]
["  FVd(spot)",{"$nulls":3},22924,"Dr/(Cr)"]
["  FVd(fut-spot)",{"$nulls":3},{"v":-11462,"d":"(11,462)"}]
["  dFVd(fut)",{"$nulls":3},{"v":-4734,"d":"(4,734)"},{"v":-4734,"d":"(4,734)"},"(FC Asset/liab effect)"]
["  dFVd(spot)",{"$nulls":3},{"v":24419,"d":"24,419"},{"v":24419,"d":"24,419"},"(OCI effect)"]
["  dFVd(fut-spot)",{"$nulls":3},{"v":-19685,"d":"(19,685)"},{"v":-19685,"d":"(19,685)"},"(Net Income effect)"]
["Soybean Oil"]
["Units in contract",60000]
["Contracts",94]
["Total quantity",5640000]
[null,null,"August","September","October"]
["Future Contract Price",null,0.2477,0.2486,0.2497]
["Original Spot Price",null,0.2426,0.2426,0.2426]
["Month to Exp at 6/30 (e)",null,1,2,3]
[]
["June 30"]
["  Future price",null,0.2195,0.2202,0.2213]
["  Spot price",null,0.2142,0.2142,0.2142]
["  Months from Jun30 (f)",null,0,0,0]
["  FVd(fut) (l)",null,159046,160172,160169]
["  FVd(spot) (m)",null,160174,160172,160169,"Dr/(Cr)"]
["  FVd(fut-spot) (n)",null,-1128,0,0]
["  dFVd(fut)",null,{"v":159046,"d":"159,046"},{"v":160172,"d":"160,172"},{"v":160169,"d":"160,169"},{"v":479387,"d":"479,387"},"(FC Asset/liab effect)"]
["  dFVd(spot)",null,{"v":-160174,"d":"(160,174)"},{"v":-160172,"d":"(160,172)"},{"v":-160169,"d":"(160,169)"},{"v":-480515,"d":"(480,515)"},"(OCI effect)"]
["  dFVd(fut-spot)",null,{"v":1128,"d":"1,128"},0,0,{"v":1128,"d":"1,128"},"(Net Income effect)"]
[]
["July 31"]
["  Future price",null,0.2235,0.2256,0.2273]
["  Spot price",null,0.223,0.223,0.223]
["  Months from Jun30",null,1,1,1]
["  FVd(fut)",null,136488,129718,126333]
["  FVd(spot)",null,110544,110542,110541,"Dr/(Cr)"]
["  FVd(fut-spot)",null,25944,19176,15792]
["  dFVd(fut)",null,{"v":-22558,"d":"(22,558)"},{"v":-30454,"d":"(30,454)"},{"v":-33836,"d":"(33,836)"},{"v":-86848,"d":"(86,848)"},"(FC Asset/liab effect)"]
["  dFVd(spot)",null,{"v":49630,"d":"49,630"},{"v":49630,"d":"49,630"},{"v":49628,"d":"49,628"},{"v":148888,"d":"148,888"},"(OCI effect)"]
["  dFVd(fut-spot)",null,{"v":-27072,"d":"(27,072)"},{"v":-19176,"d":"(19,176)"},{"v":-15792,"d":"(15,792)"},{"v":-62040,"d":"(62,040)"},"(Net Income effect)"]
[]
["August 31"]
["  Future price",null,null,0.226,0.2284]
["  Spot price",null,null,0.227,0.227]
["  Months from Jun30",null,null,2,2]
["  FVd(fut)",null,null,127464,120130]
["  FVd(spot)",null,null,87984,87983,"Dr/(Cr)"]
["  FVd(fut-spot)",null,null,39480,32147]
["  dFVd(fut)",null,null,{"v":-2254,"d":"(2,254)"},{"v":-6203,"d":"(6,203)"},{"v":-8457,"d":"(8,457)"},"(FC Asset/liab effect)"]
["  dFVd(spot)",null,null,{"v":22558,"d":"22,558"},{"v":22558,"d":"22,558"},{"v":45116,"d":"45,116"},"(OCI effect)"]
["  dFVd(fut-spot)",null,null,{"v":-20304,"d":"(20,304)"},{"v":-16355,"d":"(16,355)"},{"v":-36659,"d":"(36,659)"},"(Net Income effect)"]
[]
["September 30"]
["  Future price",{"$nulls":3},0.236]
["  Spot price",{"$nulls":3},0.235]
["  Months from Jun30",{"$nulls":3},3]
["  FVd(fut)",{"$nulls":3},77268]
["  FVd(spot)",{"$nulls":3},42864,"Dr/(Cr)"]
["  FVd(fut-spot)",{"$nulls":3},34404]
["  dFVd(fut)",{"$nulls":3},{"v":-42862,"d":"(42,862)"},{"v":-42862,"d":"(42,862)"},"(FC Asset/liab effect)"]
["  dFVd(spot)",{"$nulls":3},{"v":45119,"d":"45,119"},{"v":45119,"d":"45,119"},"(OCI effect)"]
["  dFVd(fut-spot)",{"$nulls":3},{"v":-2257,"d":"(2,257)"},{"v":-2257,"d":"(2,257)"},"(Net Income effect)"]
["Soybean Meal"]
["Units in contract",100]
["Contracts",124]
["Total quantity",12400]
[null,null,"August","September","October"]
["Future Contract Price",null,277,256,229.5]
["Original Spot Price",null,272.8,272.8,272.8]
["Month to Exp at 6/30 (e)",null,1,2,3]
[]
["June 30"]
["  Future price",null,235.2,216.4,205.9]
["  Spot price",null,244.2,244.2,244.2]
["  Months from Jun30 (f)",null,0,0,0]
["  FVd(fut) (l)",null,518313,491027,292628]
["  FVd(spot) (m)",null,354635,354630,354625,"Dr/(Cr)"]
["  FVd(fut-spot) (n)",null,163678,136397,-61997]
["  dFVd(fut)",null,{"v":518313,"d":"518,313"},{"v":491027,"d":"491,027"},{"v":292628,"d":"292,628"},{"v":1301968,"d":"1,301,968"},"(FC Asset/liab effect)"]
["  dFVd(spot)",null,{"v":-354635,"d":"(354,635)"},{"v":-354630,"d":"(354,630)"},{"v":-354625,"d":"(354,625)"},{"v":-1063890,"d":"(1,063,890)"},"(OCI effect)"]
["  dFVd(fut-spot)",null,{"v":-163678,"d":"(163,678)"},{"v":-136397,"d":"(136,397)"},{"v":61997,"d":"61,997"},{"v":-238078,"d":"(238,078)"},"(Net Income effect)"]
[]
["July 31"]
["  Future price",null,258.4,233.8,221.5]
["  Spot price",null,256,256,256]
["  Months from Jun30",null,1,1,1]
["  FVd(fut)",null,230640,275276,99197]
["  FVd(spot)",null,208320,208317,208314,"Dr/(Cr)"]
["  FVd(fut-spot)",null,22320,66959,-109117]
["  dFVd(fut)",null,{"v":-287673,"d":"(287,673)"},{"v":-215751,"d":"(215,751)"},{"v":-193431,"d":"(193,431)"},{"v":-696855,"d":"(696,855)"},"(FC Asset/liab effect)"]
["  dFVd(spot)",null,{"v":146315,"d":"146,315"},{"v":146313,"d":"146,313"},{"v":146311,"d":"146,311"},{"v":438939,"d":"438,939"},"(OCI effect)"]
["  dFVd(fut-spot)",null,{"v":141358,"d":"141,358"},{"v":69438,"d":"69,438"},{"v":47120,"d":"47,120"},{"v":257916,"d":"257,916"},"(Net Income effect)"]
[]
["August 31"]
["  Future price",null,null,255.5,221.4]
["  Spot price",null,null,258.9,258.9]
["  Months from Jun30",null,null,2,2]
["  FVd(fut)",null,null,6200,100439]
["  FVd(spot)",null,null,172360,172358,"Dr/(Cr)"]
["  FVd(fut-spot)",null,null,-166160,-71919]
["  dFVd(fut)",null,null,{"v":-269076,"d":"(269,076)"},{"v":1242,"d":"1,242"},{"v":-267834,"d":"(267,834)"},"(FC Asset/liab effect)"]
["  dFVd(spot)",null,null,{"v":35957,"d":"35,957"},{"v":35956,"d":"35,956"},{"v":71913,"d":"71,913"},"(OCI effect)"]
["  dFVd(fut-spot)",null,null,{"v":233119,"d":"233,119"},{"v":-37198,"d":"(37,198)"},{"v":195921,"d":"195,921"},"(Net Income effect)"]
[]
["September 30"]
["  Future price",{"$nulls":3},205.4]
["  Spot price",{"$nulls":3},205.4]
["  Months from Jun30",{"$nulls":3},3]
["  FVd(fut)",{"$nulls":3},298840]
["  FVd(spot)",{"$nulls":3},835760,"Dr/(Cr)"]
["  FVd(fut-spot)",{"$nulls":3},-536920]
["  dFVd(fut)",{"$nulls":3},{"v":198401,"d":"198,401"},{"v":198401,"d":"198,401"},"(FC Asset/liab effect)"]
["  dFVd(spot)",{"$nulls":3},{"v":-663402,"d":"(663,402)"},{"v":-663402,"d":"(663,402)"},"(OCI effect)"]
["  dFVd(fut-spot)",{"$nulls":3},{"v":465001,"d":"465,001"},{"v":465001,"d":"465,001"},"(Net Income effect)"]
[]
["PV of Expected Cash Flows on Hedged Transactions"]
[]
["Soybeans"]
["Units in contract",5000]
["Contracts",103]
["Total quantity",515000]
[null,null,"July","August","September"]
[]
["Original Spot Price",null,8.195,8.195,8.195]
["Month to Exp at 6/30",null,0,1,2]
[]
["June 30"]
[]
["  Spot price",null,7.72,7.72,7.72]
["  Months from Jun30",null,0,0,0]
[]
["  FVd(spot)",null,11860,11845,11836]
[]
[]
["  dFVd(spot)",null,{"v":11860,"d":"11,860"},{"v":11845,"d":"11,845"},{"v":11836,"d":"11,836"}]
[]
[]
["July 31"]
[]
["  Spot price",null,null,7.67,7.67]
["  Months from Jun30",null,null,1,1]
[]
["  FVd(spot)",null,null,13092,13082]
[]
[]
["  dFVd(spot)",null,null,{"v":1247,"d":"1,247"},{"v":1246,"d":"1,246"}]
[]
[]
["August 31"]
[]
["  Spot price",{"$nulls":3},6.71]
["  Months from Jun30",{"$nulls":3},2]
[]
["  FVd(spot)",{"$nulls":3},37003]
[]
[]
["  dFVd(spot)",{"$nulls":3},{"v":23921,"d":"23,921"}]
[]
["Soybean Oil"]
["Units in contract",60000]
["Contracts",94]
["Total quantity",5640000]
[null,null,"August","September","October"]
[]
["Original Spot Price",null,0.24,0.24,0.24]
["Month to Exp at 6/30",null,1,2,3]
[]
["June 30"]
[]
["  Spot price",null,0.213,0.213,0.213]
["  Months from Jun30",null,0,0,0]
[]
["  FVd(spot)",null,-152278,-152276,-152274]
[]
[]
["  dFVd(spot)",null,{"v":-152278,"d":"(152,278)"},{"v":-152276,"d":"(152,276)"},{"v":-152274,"d":"(152,274)"}]
[]
[]
["July 31"]
[]
["  Spot price",null,0.22,0.22,0.22]
["  Months from Jun30",null,1,1,1]
[]
["  FVd(spot)",null,-112800,-112798,-112797]
[]
[]
["  dFVd(spot)",null,{"v":39478,"d":"39,478"},{"v":39478,"d":"39,478"},{"v":39477,"d":"39,477"}]
[]
[]
["August 31"]
[]
["  Spot price",null,null,0.222,0.222]
["  Months from Jun30",null,null,2,2]
[]
["  FVd(spot)",null,null,-101520,-101519]
[]
[]
["  dFVd(spot)",null,null,{"v":11278,"d":"11,278"},{"v":11278,"d":"11,278"}]
[]
[]
["September 30"]
[]
["  Spot price",{"$nulls":3},0.228]
["  Months from Jun30",{"$nulls":3},3]
[]
["  FVd(spot)",{"$nulls":3},-67680]
[]
[]
["  dFVd(spot)",{"$nulls":3},{"v":33839,"d":"33,839"}]
[]
["Soybean Meal"]
["Units in contract",100]
["Contracts",124]
["Total quantity",12400]
[null,null,"August","September","October"]
[]
["Original Spot Price",null,274,274,274]
["Month to Exp at 6/30",null,1,2,3]
[]
["June 30"]
[]
["  Spot price",null,244,244,244]
["  Months from Jun30",null,0,0,0]
[]
["  FVd(spot)",null,-371995,-371990,-371985]
[]
[]
["  dFVd(spot)",null,{"v":-371995,"d":"(371,995)"},{"v":-371990,"d":"(371,990)"},{"v":-371985,"d":"(371,985)"}]
[]
[]
["July 31"]
[]
["  Spot price",null,254.5,254.5,254.5]
["  Months from Jun30",null,1,1,1]
[]
["  FVd(spot)",null,-241800,-241797,-241793]
[]
[]
["  dFVd(spot)",null,{"v":130195,"d":"130,195"},{"v":130193,"d":"130,193"},{"v":130192,"d":"130,192"}]
[]
[]
["August 31"]
[]
["  Spot price",null,null,256.9,256.9]
["  Months from Jun30",null,null,2,2]
[]
["  FVd(spot)",null,null,-212040,-212037]
[]
[]
["  dFVd(spot)",null,null,{"v":29757,"d":"29,757"},{"v":29756,"d":"29,756"}]
[]
[]
["September 30"]
[]
["  Spot price",{"$nulls":3},202.4]
["  Months from Jun30",{"$nulls":3},3]
[]
["  FVd(spot)",{"$nulls":3},-887840]
[]
[]
["  dFVd(spot)",{"$nulls":3},{"v":-675803,"d":"(675,803)"}]
[]
[]
[{"$nulls":8},"Calculation of OCI Entry"]
[]
[{"$nulls":11},"Present Value of"]
[{"$nulls":11},"Expected Future"]
[{"$nulls":11},"Cash Flows on"]
[{"$nulls":9},"FV of Derivative",null,"Hedged Transaction"]
[{"$nulls":9},"Increase (Decrease)",null,"Increase (Decrease)",null,"Lesser of "]
[{"$nulls":13},"the Two"]
[{"$nulls":9},"Change",null,"Change ",null,"Cumulative","Entry to"]
[{"$nulls":9},"During ","Cumulative","During","Cumulative","Changes","OCI"]
[{"$nulls":8},"Contract and Period End","Period","Change","Period","Change","(AOCI Bal.)","Dr (Cr)"]
[{"$nulls":8},"July Soybeans"]
[{"$nulls":8},"  June 30",250,250,{"v":11860,"d":"11,860"},{"v":11860,"d":"11,860"},{"v":-250,"d":"(250)"},{"v":-250,"d":"(250)"}]
[]
[{"$nulls":8},"August Soybeans"]
[{"$nulls":8},"  June 30",249,249,{"v":11845,"d":"11,845"},{"v":11845,"d":"11,845"},{"v":-249,"d":"(249)"},{"v":-249,"d":"(249)"}]
[{"$nulls":8},"  July 31",{"v":47133,"d":"47,133"},{"v":47382,"d":"47,382"},{"v":1247,"d":"1,247"},{"v":13092,"d":"13,092"},{"v":-13092,"d":"(13,092)"},{"v":-12843,"d":"(12,843)"}]
[]
[{"$nulls":8},"September Soybeans"]
[{"$nulls":8},"  June 30",249,249,{"v":11836,"d":"11,836"},{"v":11836,"d":"11,836"},{"v":-249,"d":"(249)"},{"v":-249,"d":"(249)"}]
[{"$nulls":8},"  July 31",{"v":47094,"d":"47,094"},{"v":47343,"d":"47,343"},{"v":1246,"d":"1,246"},{"v":13082,"d":"13,082"},{"v":-13082,"d":"(13,082)"},{"v":-12833,"d":"(12,833)"}]
[{"$nulls":8},"  August 31",{"v":-24419,"d":"(24,419)"},{"v":22924,"d":"22,924"},{"v":23921,"d":"23,921"},{"v":37003,"d":"37,003"},{"v":-22924,"d":"(22,924)"},{"v":-9842,"d":"(9,842)"}]
[]
[{"$nulls":8},"August Soy Oil"]
[{"$nulls":8},"  June 30",{"v":160174,"d":"160,174"},{"v":160174,"d":"160,174"},{"v":-152278,"d":"(152,278)"},{"v":-152278,"d":"(152,278)"},{"v":-152278,"d":"(152,278)"},{"v":-152278,"d":"(152,278)"}]
[{"$nulls":8},"  July 31",{"v":-49630,"d":"(49,630)"},{"v":110544,"d":"110,544"},{"v":39478,"d":"39,478"},{"v":-112800,"d":"(112,800)"},{"v":-110544,"d":"(110,544)"},{"v":41734,"d":"41,734"}]
[]
[{"$nulls":8},"September Soy Oil"]
[{"$nulls":8},"  June 30",{"v":160172,"d":"160,172"},{"v":160172,"d":"160,172"},{"v":-152276,"d":"(152,276)"},{"v":-152276,"d":"(152,276)"},{"v":-152276,"d":"(152,276)"},{"v":-152276,"d":"(152,276)"}]
[{"$nulls":8},"  July 31",{"v":-49630,"d":"(49,630)"},{"v":110542,"d":"110,542"},{"v":39478,"d":"39,478"},{"v":-112798,"d":"(112,798)"},{"v":-110542,"d":"(110,542)"},{"v":41734,"d":"41,734"}]
[{"$nulls":8},"  August 31",{"v":-22558,"d":"(22,558)"},{"v":87984,"d":"87,984"},{"v":11278,"d":"11,278"},{"v":-101520,"d":"(101,520)"},{"v":-87984,"d":"(87,984)"},{"v":22558,"d":"22,558"}]
[]
[{"$nulls":8},"October Soy Oil"]
[{"$nulls":8},"  June 30",{"v":160169,"d":"160,169"},{"v":160169,"d":"160,169"},{"v":-152274,"d":"(152,274)"},{"v":-152274,"d":"(152,274)"},{"v":-152274,"d":"(152,274)"},{"v":-152274,"d":"(152,274)"}]
[{"$nulls":8},"  July 31",{"v":-49628,"d":"(49,628)"},{"v":110541,"d":"110,541"},{"v":39477,"d":"39,477"},{"v":-112797,"d":"(112,797)"},{"v":-110541,"d":"(110,541)"},{"v":41733,"d":"41,733"}]
[{"$nulls":8},"  August 31",{"v":-22558,"d":"(22,558)"},{"v":87983,"d":"87,983"},{"v":11278,"d":"11,278"},{"v":-101519,"d":"(101,519)"},{"v":-87983,"d":"(87,983)"},{"v":22558,"d":"22,558"}]
[{"$nulls":8},"  September 30",{"v":-45119,"d":"(45,119)"},{"v":42864,"d":"42,864"},{"v":33839,"d":"33,839"},{"v":-67680,"d":"(67,680)"},{"v":-42864,"d":"(42,864)"},{"v":45119,"d":"45,119"}]
[]
[{"$nulls":8},"August Soy Meal"]
[{"$nulls":8},"  June 30",{"v":354635,"d":"354,635"},{"v":354635,"d":"354,635"},{"v":-371995,"d":"(371,995)"},{"v":-371995,"d":"(371,995)"},{"v":-354635,"d":"(354,635)"},{"v":-354635,"d":"(354,635)"}]
[{"$nulls":8},"  July 31",{"v":-146315,"d":"(146,315)"},{"v":208320,"d":"208,320"},{"v":130195,"d":"130,195"},{"v":-241800,"d":"(241,800)"},{"v":-208320,"d":"(208,320)"},{"v":146315,"d":"146,315"}]
[]
[{"$nulls":8},"September Soy Meal"]
[{"$nulls":8},"  June 30",{"v":354630,"d":"354,630"},{"v":354630,"d":"354,630"},{"v":-371990,"d":"(371,990)"},{"v":-371990,"d":"(371,990)"},{"v":-354630,"d":"(354,630)"},{"v":-354630,"d":"(354,630)"}]
[{"$nulls":8},"  July 31",{"v":-146313,"d":"(146,313)"},{"v":208317,"d":"208,317"},{"v":130193,"d":"130,193"},{"v":-241797,"d":"(241,797)"},{"v":-208317,"d":"(208,317)"},{"v":146313,"d":"146,313"}]
[{"$nulls":8},"  August 31",{"v":-35957,"d":"(35,957)"},{"v":172360,"d":"172,360"},{"v":29757,"d":"29,757"},{"v":-212040,"d":"(212,040)"},{"v":-172360,"d":"(172,360)"},{"v":35957,"d":"35,957"}]
[]
[{"$nulls":8},"October Soy Meal"]
[{"$nulls":8},"  June 30",{"v":354625,"d":"354,625"},{"v":354625,"d":"354,625"},{"v":-371985,"d":"(371,985)"},{"v":-371985,"d":"(371,985)"},{"v":-354625,"d":"(354,625)"},{"v":-354625,"d":"(354,625)"}]
[{"$nulls":8},"  July 31",{"v":-146311,"d":"(146,311)"},{"v":208314,"d":"208,314"},{"v":130192,"d":"130,192"},{"v":-241793,"d":"(241,793)"},{"v":-208314,"d":"(208,314)"},{"v":146311,"d":"146,311"}]
[{"$nulls":8},"  August 31",{"v":-35956,"d":"(35,956)"},{"v":172358,"d":"172,358"},{"v":29756,"d":"29,756"},{"v":-212037,"d":"(212,037)"},{"v":-172358,"d":"(172,358)"},{"v":35956,"d":"35,956"}]
[{"$nulls":8}," September 30",{"v":663402,"d":"663,402"},{"v":835760,"d":"835,760"},{"v":-675803,"d":"(675,803)"},{"v":-887840,"d":"(887,840)"},{"v":-835760,"d":"(835,760)"},{"v":-663402,"d":"(663,402)"}]
[{"$nulls":16},"This spreadsheet accompanies \"Introductory Cases on Accounting for Derivative Instruments and"]
[{"$nulls":16},"Hedging Activities \" by Walter Teets and Robert Uhl.  It provides futures values and changes"]
[{"$nulls":16},"in values needed for journal entries in the case \"C.L. Smith and Sons: Accounting for Futures"]
[{"$nulls":16},"Hedging Commodity Purchases and Sales.\"  For an explanation of particular items in this"]
[{"$nulls":16},"spreadsheet, please refer to the case text."]
[]
[{"$nulls":16},"Named areas of the spreadsheet (accessible through F5 key) are \"Instructions,\""]
[{"$nulls":16},"\"Futures_Pricing,\" \"Atlanta_Spot_Prices,\" and \"OCI_Table.\""]
[]
[{"$nulls":16},"Pricing of futures involves many factors not included in this spreadsheet.  Therefore, this"]
[{"$nulls":16},"spreadsheet should not be used as a substitute for consulting with a valuation expert."]
[]
[{"$nulls":16},"Both Walter Teets and Robert Uhl were associated with the U.S.  Securities and Exchange"]
[{"$nulls":16},"Commission during the time the project \"Introductory Cases on Accounting for Derivative"]
[{"$nulls":16},"Instruments and Hedging Activities\" was developed.  The Securities and Exchange"]
[{"$nulls":16},"Commission, as a matter of policy, disclaims responsibility for any private publication"]
[{"$nulls":16},"or statement by any of its employees.  The views expressed herein are those of the"]
[{"$nulls":16},"authors and do not necessarily reflect the views of the Commission or of the authors'"]
[{"$nulls":16},"colleagues upon the staff of the Commission."]