Loading...
SR-121796-6N 6N DEC 1 7 1196 C\f KKV ckl\f\cmanager\ cable\rord1Z17 CIty Councll December 17, 1996 Santa ~'1oll1ca, Cahforma TO ~fayor and CIty CouncIl FROM CIty Staff SL13JECT Recommendauon to Adopt ResolutIOn RegardIng A Rate Order for EqUIpment and InstallatIOn Rates for Century Southwest Cable TelevlSlon. Inc :L\rTRODCCTION ThIS report recommends that the CIty CouncIl Issue by resolutIon a rate order to Century South"vest Cable TelevlSlon, Inc ("Century") whIch establIshes eqUIpment and Installauon rates and orders Century to Issue refunds, If any BACKGROlJ1\TI The CIty has been certIfied by the Federal CommUnICatIOns CommIssIon (FCC) to regulate basIC cable teleVISIOn rates (WhIch mcludes the "baslc cable" tIer and rates for assOCIated eqUIpment, InstallatIOn and servIces) Pursuant to FCC regulatIOns, a cable company mustJusufy the rates It charges as reasonable III accordance WIth federally-deVIsed formulas The CIty serves as the Implementmg agency for deternuillng Century's comphance WIth the federal regulatIOns The FCC has set forth speCIfic procedures for franchlsmg authonttes and cable companIes to follow III estabhshmg rates for the penod commenCIng after July 14. 1994 Under those procedures. 1 6N DEC 1 7 1996 Century must JustIfy Its rates, and any mcreases m Its rates, by filmg the appropnate FCC Form 1205 rate filmg The CIty and Century have followed these procedures Because threshold Issues regardmg Century Select rates have been on appeal before the FCC the CIty and Century entered mto agreements to defer reView of certalO of Century's eqUIpment and mstallatlon rates bet\veen July 15,1994 and :\tlarch 5, 1996 and Century's baSIC rate startmg July IS. 1994 pendmg completlOn of current appeals before the FCC and JudICIal reView If any. and to extend Century's refund !labIlIty penod These agreements preserve the CIty'S fIght to order refunds If Century' s baSIc. eqUipment and mstallatlon rates are found unreasonable under the FCC rules. but mInImIZeS further lItlgatlOn costs to the Cny m the mtenm BasIC rates are now the subject of a proposed FCC settlement whIch wIll be the subject of an upcommg closed seSSIOn Century submitted Its annual FCC Form 1205 rate filImls to the CIty on November 6. 1995 and - ~ - February 1, 1996 for eqUIpment and mstallatlOn rates On January 9, 1996_ the CIty CouncIl adopted an accountmg order preservmg the CIty'S nght to order rate refunds If after ~1arch 5. 1996, the CIty found Century' S proposed rates for eqUipment and mstallatIOn unreasonable On J\larch 6. 1996. Century \vas permItted under the FCC Rules to Implement Its eqUIpment and illstallatIOn rates III accordance With the November 6.1995 FCC Form 1205. subject to the Cny's nght to adopt a rate order and order rate refunds The FCC rules did not reqUIre the CIty W Issue a SImilar extensIOn order for the February L 1996 FCC Form 1205 The Cny and the Cny's finanCial consultant revIewed the rate filIngs submItted by Century and supplemental IllformatlOn requested by the CIty 2 The CHy sent Century a copy of the CIty'S October 25. 1995 consultanfs report Century has not dIsputed the report findmgs and responde.d only that the Company dId not In fact Implement a lease program for Its remote control deVICe (see Remote Control DevlCe Type II) The maXimum permItted rates recommended by the CIty's financIal consultant for eqUipment and InstallatIOn charges from March 6, 1996 forward are set forth below J'vIaXIrnum PermItted Ratel Recommended bv CItv' s F mancIa1 Consultant EqUlpment & Installation Hourly SerVIce Charge Unwlred Homes Prewued Homes AddItlOnal Outlet (mItIal tnp) AddItlonal Outlet (separate tnp) Changmg TIer (Addressable) Remote Control DeVIce Type I (BaSIC) Remote Control DeVICe Type II (Uruversal) Converter Box (Kon-Addressable) Converter Box (Addressable) S22 40/per hour 3495 2061 1232 1971 199 26 89 43 264 The eqUlpment and mstallatIon rates recommended III thIS paragraph shall remam III effect until the date m 1997 that Cenuuy IS permItted by the FCC Rules to adjust such rates pursuant to Century's next FCC Form 1205 fihng CIty recommends that the CIty CouncIl Issue a rate order to establIsh the maXImum permItted rates recommended by the fmanCla! consultant for eqUIpment and mstallatIon rates, and to order refunds of overpayment, If any : All rates hsted ill the column entItled "Ma'<Imum Pemntted Rate.' exclude franchIse fees and unhty users taxes 3 BUDGET ThfPACT There IS no CIty budgetary impact resultmg from the Issuance of thIS rate order RECOM1v1E1\TIA TIOK CIty Staff recommends that CIty CouncIl adopt the attached rate order to establIsh the maxlillum penmtted rates for eqUIpment and mstallatIOn charges dunng the penod under reVIe,v. and to order refunds, If any. of overpayment for such eqUIpment and lllstallatIon charges dUrIng such penod Prepared by Kathryn Vernez. Semor :\lanagement Analyst Lmda A ~.I111s-Coyne. Deputy City Attorney Robm Gee. Cable Manager Attachments ResolutIOn 4 .. Cj\I KKK ckl f \cmanager\cable\reso 121 7 Cny CouncIl yltg Dec 17. 1996 Santa MOllica, Cahforma RESOLUTION NO 9112 (CCS) (Cny CouncIl) A RESOLUTION OF THE CITY COl.j'NCn. OF THE CITY OF SANTA MOl\lCA ADOPTING A RATE ORDER REGARDING EQUIPIvIENT .~\ll) INST..\LLATION RATES FOR CEi\'TURY SOUTffiVEST CABLE TELEVISION, INC THE CITY COL~Cn. OF THE CITY OF SA_'\TA MO~IC\ DOES RESOLVE AS FOLLOWS WHEREAS. the CIty of Santa MOllica (the "CIty") became certIfied to regulate basIc cable serVlCe rates and assocIated charges as of October 7, 1993, and has followed regulatiOns prescnbed by the Federal CommUnICatIOns CommIssIon ("FCC") for the regulatlon of the baSIC serVIce tIer and aSSOCIated eqUIpment. mstallanon, serVIces and charges (the "FCC Rules"). and WHEREAS. Century Southwest Cable T elenslOn. Inc (the "Company") submItted an FCC Foml 1205 to the City on l\ovember 6, 1995 for eqmpment and mstallatlOn rates, and an identical FCC Form 1205 on February L 1996 as part of ItS annual FCC Form 1240 baSIC serviCe tler rate filmg (collec!1yely. the "Rate FllmgsU). and \\1-IEREAS. on l\O\'ember 28.1995. the CIty extended the reVIew penod for tbe November 6 199:' FCC Form 1205 untIl ::\"Iarch 5. 1996. and WHEREAS. on January 9. 1996, the City CounCIl adopted an accountmg order preservmg the CIt\" .5 nght to order rate refunds If after J\'Iarch 5. 1996. the CIty found Century - s proposed rates 1 ~ for eqUIpment and mstallatlOn unreasonable. and \VHEREAS. Century was permitted under the FCC Rules to Implement Its eqUIpment and mstallatlOn rates m accordance With the I\ovember 6, 1995 FCC Form 1205 on y[arch 6, 1996, subject to the City's nght to adopt a rate order and order rate refunds. and \VHEREAS. pursuant to agreements \v11h Century, the City will review at a later date the reasonableness of Century' s eqUIpment and mstallatIOn rates between July 15. 1994 and March 5. 1996, and WHEREAS. the City issued a public notIce seekmg wntten comments from mterested partIes on the Company's proposed rates. and the Rate FIlmgs were made avaIlable for public mspectlOn m order to obtam comment from any mterested party, and WHEREAS. the City Staff has made a recommendatIon to the City eounct! ("Council") regardmg the Company's rates based on (a) mformation contamed In the Rate FIlmgs, (b) the as sum ed .lceman- of that mformatlOn, (c) comments. eVIdence and mformatlOn from mterested partJ es l d) the draft rate report prepared by the CIty's finanCial consultant. (e) the Company's comments on the draft rate report. and Cf) the financial consultant's rate report ("Report'"), and \\ 1-IERL\S. the Councd has conSidered the City Staffs recommendatIOns and the reasons therefore. has receIyed and conSIdered comments from the publIc. has reViewed and hereby adopts (and b: thiS reference mcorporates herem), as approprIate and to the extent not inconsistent With tills Rate Order the findlllgs, assumptIOns and other mformatIon set forth In the finanCial consultant's Report. and \\-HEREAS. the Company has the burden of proYlllg by a preponderance of eVidence that Its rates for eOUlpment and mstallauon are reasonable under the FCC Rules, 47 C F R & 76 937(a). 2 .. ?\O\V. THEREFORE. IT IS ORDERED TRA. T 1 The maxrmUID permItted rates for eqmpment and mstallatlOn charges from March 6. 1996 forward are set forth below MaXImum PermItted Ratel EaUlOment & InstallatIOn Hourly Sef\'ICe Charge Cnwlred Homes Prewlred Homes A.ddltIonal Outlet (mmal trIp) AddItIOnal Outlet (separate tnp) Changmg TIer (Addressable) Remote Control DevIce Type I (BasIc) Remote Control DeVIce Type II (Umversal) Converter Box (Non-Addressable) Converter Box (Addressable) $22 40!per hour 3495 2061 1232 1971 1 99 26 89 43 264 The eqUlpment and InstallatIon rates set forth m thIS Paragraph shall remam m effect untIl the date 10 1997 the Company IS permmed by the FCC Rules to adjust such rates pursuant to Its next FCC Form 1205 filIng ... The Company shall refund that portIOn ofthe rates (plus mterest) paId by subscrIbers for the eqmpment and mstaHauons descnbed m Paragraph 1 to the extent such rates exceed the rates approved In Paragraph 1 The Company shall not offset refunds by the amount of any dIscounts pronded to subscrIbers on the eqmpment and mstallatlOn rates subject to thIS Rate Order The refund peflod shall run from the date the Company Implements the refunds reqmred by thIS Order - All rates hsted In the column entttled.Max.lffium Penmtted Rate" exclude francrnse fees and utllItv users taxes 3 .. back to March 6, 1996 \Vith respect to each affected subscnber entitled to a refund, the Company shall Implement the refunds wlthm Sixty (60) days after the date oftrns Order 3 \Vithm five (5) days after the date of thiS Rate Order, the Company shall submit a 'wntten plan to the Oty Manager whIch. at a mmiillUffi. shall set forth the Company's method of provldmg refunds to subscnbers (plus mterest) pursuant to Paragraphs 1 and 2, identIfies the basIs for the calculatlon of the amount of refunds, identIfies the amount of the refund, identifies the applicable Interest rate and explams hO\v it was calculated. prOVIdes the actual rates charged subscnbers for eqUIpment and InstallatiOns each month dunng the refund penod, and explams how the rate refunds ordered herem shall be Implemented Such plan is subject to the CIty l\.1anager's re'new and approval The Company's oblIgatlon to submIt such plan shall not affect the Company's oblIgatIon to Implement rate refunds. as set forth m Paragraphs 1 and 2 4 The Company shall adjust Its current rates for eqUIpment and InstallatIon to the levels set forth In Paragraph 1 wIthm 60 days after the date of thIS Order ... The Company may not Increase the rates for any of the Items lIsted III Paragraph 1, nor may the Company mstltute ne\\' charges for other types of serVice, eqUipment or IllstallatlOns associated WIth the basIC sernce tIer whIch are not lIsted m Said Paragraph, WIthout first complymg vdth apphcable la\.\ or regulatlOn. mcludmg the FCC Rules 6 The CouncIl reserves the fIght to modIfy thIS Rate Order If, at any time, It detennmes that mformatlOn the Company proVided to the CIty is mcorrect In any matenal manner The Cny I\.-1anager is ordered to mall a copy of thIS Rate Order to the Company, pro\'lde appropnate publIc notIce of thIS Rate Order, and make a copy of thiS Rate Order aVailable to am person upon request 4 .. 8 The CIty Clerk shall certIfy to the adoptIOn of tills ResolutIOn, and thenceforth and thereafter the same shall be ill full force and effect APPROVED AS TO FOR.l\.1 /) I )'" .. t.-.......... . !~. '-J"' ... I y-1~_ ~ ~ !..Go:.. r-~' ~ -1' L-t;..-..l v--t-- - I _ ~ - I !I,.larsha Jones Mautne CIty Attorney r:; -' Adopted and approved thIS 17th of December. 1996 r()~ I hereby certIfy that the foregorng ResolutIOn 9lI2(CCS) "vas duly adopted at a meetmg of the CIty CouncIl held on the 17th of December. 1996 by the followrng vote .--\ ves C ouncIlmem bers Ebner. Fernstern. Genser. Greenberg, Holbrook, O'Connor. Rosenstem l\, Des Counnlmembers ~one '\bstam Councllmembers None -\bsent Councllmembers ~one ATTEST \. ,,^-, ~::\..., . ~ CIty Clerk DRAFT .,..,1' v~ ,; ,1 October 25, 1996 Mr. William Cook, Esquire Arnold & Porter 555 12th Street, N.W. Washington, DC 20004 ~ Re: FCC Forms 1205 filed on November 6, 1995, and February 1, 1996 with the City of Santa Monica by Century Communications Corporation Dear Mr. Cook: Independent Accountants' Report on Applyinq Aqreed-Upon Procedures You have asked us to analyze the FCC Forms 1205 filed on November 6, 1.995 and February 1., 1996, with the City of Santa Monica ("Santa Monica") by Century Communications Corporation ("Century") regarding Franchise Community Unit Identification Number CA0456.1 The purpose of our analysis was to assist Santa Monica in its determination of whether the rates proposed by Century for equipment and installation for its Santa Monica system are in compliance with the regulations adopted by the Federal Communications Commission ("FCC"). We have performed the procedures enum.erated at Exhibit I, which were agreed to by Santa Monica, solely to assist Santa Monica with respect to the deter.mination of whether the equipment rates proposed by Century are reasonable. This engagement to apply agreed-upon procedures was performed in accordance with standards established by the American Institute of Certified Public Accountants. The sufficiency of the procedures is solely the responsibility of the specified users of the report. Consequently, we make no representation regarding the sufficiency of the procedures described at Exhibit I either for the purpose for which this report has been requested or for any other purpose. 1 The November and February filings are identical and were both signed by Scott Scheider, Century Senior Vice President and Treasurer, on October 311 1995. DRAFT We were not engaged to and did not perform an audit, the obJect~ve of which would be the expression of an opinion on the FCC Form 1205. Accordingly, we do not express such an opinion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you. This report is intended solely for the use of Santa Monica and should not be used by those who have not agreed to the procedures and taken responsibility for the sufficiency of the procedures for their purposes. Furthermore, our report assumes that the ~nformation provided and representations made by Century are true and accurate. Th~s report is based on work performed to date and the regulations adopted by the FCC, as such rate regulations have been amended from time to time. Century submitted a revised FCC Form 1205 to us on August 9, 1996. k copy of Century's revised Form 1205, the telefax transmittal sheet and correspondence from Century regarding certain adjustments are attached. A copy of the original Forms 1205 submitted by Century, the requests for information, and the supplemental information received from Century have been submitted under separate cover and are incorporated by reference. 2 DRAFT CEN'J:U.KY COMMUNICATIONS CORPORATION FORM 1.205 SUMMARY OF RATES Century proposed rates per revised ForIl'l 1205 August 9, 1996 Equipment and Installation Rates Hourly Service Charge Unwi:red Homes Prewired Homes Addtl Connections (initial) Addtl Connections (separate) $ 22.40 34.95 20.61 12.32 19 .71 Lease of Remote Controls Remote Control Type I (Basic) Remote Control Type II "Leasedlr for one year (~) .26 1.57 Lease of Converter Boxes Addressable Non-Addressable 2.64 .43 Charge for Changing Tiers 1.99 (1) Century computed the cost of the II leased" remote using a one year useful life. Century states that at the end of this one year "leasell term, the remote is the property of that subscriber. We were not provided with documentation given to subscribers describing this lease agreement. We recommend that Santa Monica verify this leasing arrangement with Century. If the remote is determined not to be "leased", then depreciation would be computed for this remote over 3 years, and the allowable charge would be reduced to $.B9. 3 DRAFT CENTUKY COMMUNICATIONS CORPORATION FORM ~205 SUMMARY OF FINDINGS EQUIPMENT AND INSTALLATION RATES Based on the work performed at Exhibit I, we find that the max~mum permitted rates for installation and equipment outlined ~n the SUIIlI'nary of Rates schedule above are in compl::lance with applicable FCC regulations. We have no responsibility to update this report for events and circumstances occurring after the date of this report. Very truly yours, Jeffrey R. Schlegel 4 DRAFT CElf'J:UKY COMMUNICATIONS CORPORATION FORM 1.205 EXBIBIT I PROCEDURES The procedures we performed included, but were not limited to, the fOllowing: GENERAL 1. We reviewed a copy of the FCC Fo~s 1205 submitted to Santa Monica on November 6, 1995 and February 1, 1996 by Century Communications Corporation. Both forms are dated October 31, 1995. 2. We assisted Santa Monica in preparing a request for supplemental rate information in February 1996. 3. We read Century's response to the request for information received in April 1996 and the supplemental information attached thereto. 4. We assisted Santa Monica in preparing a second request for supplemental rate information in June 1996. 5. We read Century's received 1n July attached thereto. response to the request for 1996 and the supplemental information information 6. We participated in several phone conferences with Century personnel during July, August and September 1996. 7. We reviewed a revised unsigned FCC Form 1205 received in August 1996, a copy of which is attached. 8. We recomputed the FCC Form 1205s dated October 31, 1995 to confirm Century's calculations. 9. We recomputed the revised August 1996 FCC Form 1205 to confir.m Century's calculations. 10. We developed an understanding of the assumptions and computations used by Century in completing the FCC Form 1205, and analyzed the proposed rates in relation to the explanations and information provided by Century. 5 DRAFT 11. We prepared var10US analytical schedules which compared the 1205 inputs for fiscal years ending May 31, 1992, 1993 and 1995 which resulted in the following observations: Schedule A: Line G4a. We questioned why the interest expense stated on this line of $28,048 was signif~cantly less than stated in prior years. By reducing interest expense, rate of return increased from 11.25% to 19.02%. Century recomputed interest expense in the revised Form 1205 which resulted in a rate of return of 12.78%. Step A: Hourly Service Charge. We questioned the relationship between Schedule B costs and hours, especially the rate for various components of contract labor. Century recomputed the average contract labor ~rate for capitalized labor for new drops and included hours for general ledger account 502500 Contract Labor. 12. We agreed the amounts for the assets listed on Schedule A: Capi tal Costs of Service Installation and Maintenance of Equipment and Plant to various supporting documents provided by Century. 13. We recomputed the depreciation expense percentage for reasonableness. 14. We agreed the amounts for Schedule :a: Annual Operating Expenses for Service Installation and Maintenance of Equipment to supporting documentation provided by Century. We compared the costs to prior years for reasonableness. 15. We agreed the amounts for the assets listed on Schedule C: Capital Costs of Leased Customer Equipment to various supporting documents provided by Century. 16. We recomputed the depreciation expense percentage for reasonableness. We noted that Century used a 3 year useful life for basic remotes. Since Century had never depreciated remotes in the past, Century had not established a useful l1fe. We also noted that Century was depreciating the universal remotes over 1 year. Century stated that after the remote was "leased" to the subscriber for 1 year. the remote was the property of that subscriber. Although, we asked for documentation supporting this lease arrangement, we were not provided with that documentation; therefore we were unable to ascertain the terms of this lease. 6 ,-.&W'---- ':""'~ -..-......Z; __ ~,.. __....Q!u~ ~..'JQ", FORM uu ClI:J'.dM'L"'tNCi U,":,---n ...... ~ ~\D L"'G1'...,I.,I,.a;nD:tICDI'h --.0- F~UII&"""""ru..;aJ).~~ I,?-,," . r.;,.,. ., ;;;Mil 0..... I lcu.-n.rar.L.W c:....u ~ Ilr .~........... WIf1I ~ I IJ>DN~"\'L~~ \- IJ,<,Irt..._c:A t-...T.....__-- I____"-_n_ j1_.~-- I~... nw_ r~-- ~ r.- ... ~ -=-g~Jo"""'~"""""" at"t ~ 1.Olft.. WQr<IO. "~iII.LaaiI~""""" ClTYH.<.I.~ ~~J r r~ ~...,.;...:uc.~ I ~_"~_I__M.,-"",--,,-"'1 D-- - ----- ....,~_,~...~c:e'_l:t:1...Ja:_~~ ___l'CC ,....._ FCC".....It::r._pa:~ UU...._".._ '* CKl--..-'CC_-..-JlIq.....- .iIluI_.......~....II&4a6l....... 17''''''' ~ ...... 'bu ~....... GUI........... tw.lA.... ~ tI,....... -.:c'_~li ._........,..... _..... ..!.1:IlMf a........,. wM:alyg.....)IIIIIIiI'..... "''I.IIII!,4.taI,..,. .............4 'W& r.......... Qc. gIIIII oM_ 1;::...... M.ca;; '-"UI .. ....,. _~...... <:.SIJ'"s J<-.rn} .. ----...--:-..........,... ~ wi,... ~...... ...... ... ""J.. ... ........ .... CX"7--- ~-- ---- ~~ u_s- I iI--. n~"-- ri""-/PI----. ",. - ~&..__u -a-_1:0.l ......"... -~.:: ?_-''':;''' -.......-:0......-- __ ___4....-_ ;t Jt'1 '!" _t':: r l. .r~; .j.-:= ... ~- ~. ~:. !......-..-...... -'.........-L- ~~~ ...--' ~ --" _~.: ....LO}1 1t.e-UbLU..... CJ,.Ilt..4.,;. eOSin orlltJt"Vle,., U6l'-L..4n.Qll('" ......,.,-r-Cf'll..,..a O'tQIIVhl4f'-.l....~ P1...Jolll" i-I I'" .-,,,.,..;. ~A _ ~...: -:.~ -=...... n. _ "" "...... _ 1".,. ~ J........ ....... -. I ~......~ l.. ~......._ I lI~""I:I..1 " ....1&. UI . u:..... ..I IIUO j .... i Ie \.,,,,,-.,,".~, I .>&.u~1 ...,>l":""i lll.>>'tiJ ..ool w..,J j., ;___..-.- ~ 1j4,",~.1 \14<0'.'" I ~IJoIl IDM; W'" f !. J I I i ~ ~"""_I~..e::.OH 1IoSI'~'6'" ..1l......S1._.~ ...,~::.. _ ____....-:-. ." .~H w='i I I l.....t ... f"'~ ......'" ~...-- .~...~-- - -c- ~ "- c~..:: ~......... - f 4.....4t~ ~U'l5 ~ ~ :::-;:.~...-...... ..=,.:~~;:. ~~-.' ~..:.:..: 1t l~'::::=' ~ . ~...__.. ....-......==-~,...... "'~.,.._........ _ ot,:. t-~ '''--''-:-.. \:, ;~==:~:.. [ul~$~~~.~t~~~~l~~i r,;,.ilf.E~~~L. ~~.:R-.:~:1 I r f:::I~::"';:"'; -;...;.--".~.:--E::"')i::;:~......~~r,~:u..-<.tJ"l:~"'. . llC,:' ~ ~""""'-43ib:l I ~ ".... ~.=!1~1Er~r:j:::::.:L::::~~;:.":.~~:.~::~r:~t~~:~.~:...::~ (.1-.1 1 "M::.wa:a.-:..u....,L,.;r~;nm ,,"':li UlMn~..~~--:.:::--m:-:~~.....:::::.;::;:~~~~~~.. l.-~~--::-:;~ .:i I"" --, . :;::;:L1~..:;:::.I...::i.E:f.~S;:.~::.~;:..::=.:~:??.::...~~r--: :~J I.~ I :..~~~--._-~---_...-~......-~~p-.- j-l)j_"'.~..-, ;!o~t.!:':'~l __ ____....~__"""'t3!:"~-....oI!oo.lol~ __....... - ~~ ~~~"r II( ~.;:::;::......~:..:=;::- ~____..~:;:'-i _~&::~..roe:: ...::.-.:::"~ I I I PJI:..,.,&.e>:-=..........-4=::c:t....:....--~.1;;;.;...I.;_w...-_.....- G-4 J ~..,.."........... JI~'-DQG"QC. I--'"'...........~............... .....t~--"I~--.--,~-~_...'~~-...l \. _ ~ --;::~!=:-:~~~J~:?_~i:~.:.~_~:;.il~~S:i .. COIo to\oI Ho:o "'-"', :u .....,.IUll>~~~..--~ .:.-~". ~.~~.~_..~~~..,'-:t-- ..' -" '.. .. ~~~-~t';;-..E~~~F:!~!~~;~1.~-~t~E:l.2:;!.: r ............--...:.rs~-:.-~---......... vo---....~"........-"t.~:I:.n4--~...~- c;.a.c au..:~...-.....cr.ar: ,....rc-,.....f1 3tMA.U'r..s.-. ~:::~-,.::..:...-:--~~-:::....l.-~~~:::=:tc:=:::~~~II~..::;..~:::~t-= [ t .~~:::..:""::c:~,.;;.~:.::~!-2~~:.:.:~1-:.~::!F-~' ~...~l"\.---......u...-,-,~(n&.Oq; ., ~'"~....-r+..::c=--~.....oooo:--'I~--" 11t----...:::J~....;O~::t .. I ';.~..ll-=,,:::~~-==:---e~j?"==-~t-:.x" QS . IWp,IA4TM...ICl~(l-G:a..t.1J.:..;JDlaDM'~ IU~-_.:..-~..-=...-=:;;:~K~~~......l~~::":t;.:.:~~. . I. ~~;:::~:.;~~~...e>>~ ~ ~:,:~-="'.,J;.;;~-;--~ 0. ~.ut;I..-dU""wLC!..~ ~..r:~~:;~ - ,,~-,"-.~-=~~:'".~---"k;:'=~' I 'r:=:T~;-.:-:~::1t~:;.~~~":'=.~c~..=.-r=~ ;~~TIi:-:::=~::- ' f ~;i;:;:.,.....;~~...J........_I,.-r .~+-...4:x::::;~':II...~~....-~~....~, ..... _____......./ . - , ..{gF~,.l..~.._~~~...::::::;:O'X__--~I.._..L':~IIf;:7' Ilc.o.c<<-- I ~ j ~...I;;}ig~~~~.~~iffii~Z;~~~lf0'A!:I;r:: ~~-..........._...... 1..~..----.:.t'r:::-"'___.......... 1._W..~~t ~.J .__'-.JU.~~.:w..-1 ~..,_~"=--~~~~-:;:~.::a:.:;-~=mmrrt~~..._: I, _ 'I ~ " ~:~-:.':::.:Er;...::-:-:1:::::::::::=-~ti..~~~~~...tt~:-:~:=-..::;:-ss:~ ~ .......""'-'t_~.~~oIIIi~1 ::... ...J~~---t:+::r... ..~..._,,:............,..~~__.......(JI<"".",---"'-"'~. I ~---c==~~::.tl:.:::s:E:.=:f~~...=~~:t;~. ~_~,.::.-:.::-._ ..=_.~..... ~-::-.....:.~~~.~~y.,...~~..~1-.......~~{ IJl:.t. ~tt.."":~~-~GI.=.IIl~T.~l --- s--+~-----..._...-.:.::.....~~~~~ ..-.......'t. ~ ~~UD....r.:~.-v..1iJ-CflrCu.;.'tJCiJz~ll' [-;. i; -~~~~-~~:::::.~~~~t~~~~, ' r J'~_.~._._'~-:=..~~ ..':;"'-- ..~-~<;:. '::::":::~;:I:'-~ k-~wlUgor..~~F..OTl ~: .tn!f~~~~-::=f;-.;r~~:;~~~~~~r 11 II. ;J i-...""....J.....L..J.........,........... f\o.oo/~.H' /-- lIUlt.-1 $QMl.:~; 1l,,1~1I.11 W<AI i ~... j 11 k.-'tQI~ewc-~- U\s.;a.! 11.G.5-?!:l<l11 UdU1.~~ :Y,QQ: mDl~ Ill: !..-..Ic...-.::....,~J; ~w,=-7ODf Sl4:'n3l/n; JlS"'lu:lJI _, 11\.~! ,IL .;-:.....,_.j !GM,.u.Ul'aT.u......fIl.....l(....... ~- ..... _~I ~.:.or _ I"-~E a. AJoO/'1..>,L 0I'u..7l1'C ~ ,;.. "~CI L"IIT.a.u..o.~:::'I1J~.....'C1C o. IQt~ I ...-.r... I - I 1.\.-_ - I 1..4 ..-......YO' ~'IoAI...~~.li ~ "'~III.~ ~*:. W.w i SD-<<l ,., !~U<" 10r......,_.. LIo.-.........' J1S,.."..r.! 1w.o1. .:.0. J_ ..- .:..,....:u'tI~1 , .lImi , .f'!j-"'" "'" i ~~~ ~~~ _~J. ......' ........... ~:1J .=0,--- :: -:"....-.::..-----~- - ~~ --- -~. ,- , ::.-" .....:-. l _ ............w.......~.w:z il;..rlC:c.i.lMlfl ; ;~II ~fIC\I~ t'C'C.f_l::GS ..., ,- ::..==-__-_:""1- ,~( _, _~.L__ ...............l6.;. ....U~ _... CIiII_. .... "'WI t~UC..c...,pII..."J nJIli~Qt' ".~"""C".I&Tc..talOt~"T I. ,- I ,-, _1 I -~ , ,:-, "-1 I c-. r a._ I I I .. T...~~_.lJ.otn,I.l\MIa~ '00.' .... . - I" . t . ic ._i , ..I ""'.,jl..aa-.. ,J,tul " ..: ,... . i., -a,c-.... v--" _-....1 UQ.OII)A:I - 11.J1II"~ .MItIIOJ. _i I RiO f~ i_____ 11..-1. 1 Iill,alt1.U - ~lJj n.... .. - I ... Ir 1c...... Taw.. w.~j - ilL. WJU:.III =~..:. - ; - I.;) I >l.........f -' - i-ol.Pl~ ~ i14~"""'" "'Du..'r,l - a.a..--' -... ~... .)1 1..........,,,,11''''''' "'.... l.ffWI-$4u. _1.....* f ,~~~=~;::1=~~~~~.:~~~.::::;.;f~~;~::tFl:=~, ~ r. - >>JIUIIR. ! -.W77-f - - .....f . A",I ~Laa..~~::...awT~ lG..1IU ~-- _.........~ - lUWIt_l- - . " III....... j ~IJt.J;6Q i na..A ...1 _l , , ~..-....._~ COuP' II ..... I .... , Ix r " ~ sw...IIlQ I n ^ ~I , - - - -- ~_l i ...... ~ c..aa p... 11 . QIUllUl -..- ~ " ,i - I~ ~~UlT~.i.-ttiJ...IIo.~ I ~I ".10. [iOGDC.:U: Do i~.....<#JI1W1,MS ...:.......T.JoL1.I,fXlI< \ I [""- ill k b I !I. c....~ .....~~.. '\........~g_ ~."_....I ~~. t....-,a-...t...(...... _......... 3 ~j ...~ w...n.;y w....... Hunt ,ru--L......-..~_~ ...~ BhAO.,.,.w._..... --..-...- (,.,.,.....-. ~ ...~~... AMI..I-..I. c..c.......--..., "'~~'-"""u-.:a .~ ~l.~} t.....-au.......v..I' -..~.('"~--.(~....~ ,1 'UIII1..}~] ,,~~];p.J It-,=:"=.J__.~--"""_~ L::::IJ: "");IL:,.... '\.'ICI'AM.tN,.I:a.... a....-...1I2 (...... . L.;'~-_\ .... , DM44~'",,",\"""'I' ~_1>>1 I..,..... 1 , , ::"C ~ ::-.:=-:.::~::" J_ St 10 . ~~-: r ~ ;rL-.." J~:. 1::f"i..:... "'i3:: ;":0'-::;:1 ~ c,;::,::-_"::~_::-,,",.-..,""",, 1aM:~ ..:......--...._ '-~ 1III..............!oJ;: -'~lot I;~T 'OK c..~o..t..o. nr..:; PUWT't1l:D <<It.Y>li....., AtGIl:In.;U,.l.nl;Mf ~"~.' Ilnp.~.:IU'V\o1t.............., Ii r_':~_~...t~,,-,,--u-~r~A."'11 Ii - -.w.......:..-....__""__~l___i-..ll l!- t......c......;;..........~...e.-:-.- -,........,.~~ It-I" ~ JI i. """'.._=-~:-~_""~4.- .-.,.-..~~~~...~ lj ...... ....:....~--'~... "".........a.c......~....C-E""'"j~.c-e/L...MI4~U,....... ~(....I;wI.j.i I' T_.&....&...'...........:.w~ ~~..r~_.._~.~..............--... \. .............. ~UGQ..L-''''''''' ~OI) or 1(l..U."-C FOfl1."5r""-,,n_ _ .......... _... L................~...........................st: _~..-..~a........... r fX:~.............................. trrv L ~_""""'I~ ~ J I. ....._-R:C~...~ ~1~"'Ja." ~ ..... ~ ~~.... t"g " ~K-.c~__ .6J ~r:--":'l ~ A...... HaIaJI-...,.......4III;"...L_.....- --~-:--'-"D:..; ~ u ca...,....~JiPa:~_--_...."-~:"-lIi...z1 II Jib.Ml4. II.... ~ liIl.a-a...::u.TI U-A,~u.....r.....~~-..u.,..........~.~_..-O :"":"'i) II ~,..". ...,d...... :---- _.. ':": I~J ~~;I I I 1. I 1 I I. ...............~~M...8lft,/~,.....~~.... <l JCC;~--: Iol. A........... H....n ... .."'~'" ---...! ~~... 'I'... t4 M 1EM4. ~-::-~_~ D-.. 'J..A. Cl d QarJ;.~ ":.~~.~..._,........._'!".-b.&I.N.........1'1:ai.-!A1.i.I ~"Il--~!ti.l.dl (.. ..."-1.......... ~ ita-I.&wIL".a...L.-:a:~""...~..I--., .. J.CC I..... '1 .;;: Ik.... tK'IIlf'llUlf .~~~--_..~~~ "'- ~ ~-_....d..D..t.JatiPII IIJ, ~"....~;::;~;I".lI..~~~i--"" '_.--~JI,J:4' t ..,....~IIA_I.......M;~.a...."'-.:'fI.:,.O ~-:E: I~ JGC":.......-. ~ 1t.'~.,:II"D.....LU,&..u..I...:Jun~ -~O ;,.iKl......1 II.J .::DI.I..~r._-'-_.- ~lC~ ..........1 ...1IS..."t..t....-.} lIS .\........t:I.n=-~..jtl..m::(:s~U:t :...RI1.....3J -... CMrnIiG'~6w...Q(..,..:I...:I.~1 .f'" "l:!.:' ILii.:: ~~ ,.. ........ ~.[. -...~,...,-= a.=.,) i~.:;J :.MIt1. ....Jr ~ ~Ii DU --"l..-..-..ru.- 10 lrT III' dl :UtcC.....~s.-....... "J".."..~~;I: "-" o\.J..J ,-<!)"....~.......... ,_,"-O).......-a.. $I-...ill ,- ..... . 0..... V....: ~ SCL<o:l' - i Jl;U llll ...~ 1(1) "40j~;h.T~~'t gz.~~i ...4 r - _..=..~~.:~~~:~I ....J~.r..-:imi-~ ~ ~l ~ ~ ~).I,;;! i Q.-r~~t'l:n,.;; 1 ,,*..~:F!~ I . ~."':" I I' t< f '. r J:MtJfS~~*~~j3 ~_..~.-~-.',l _.,.,..,.....~.............__r1o I ~.J.UI I:._~-z:-~:::;;.jl' I. ..~ia~! I S"t.;U-l I lZU"~ t=~':.-:~..~; ,<j r.";j.:!l}l:~;'ly-- .\ ..~1;....- ,-.-...-1 r~ r . L:lII I sz:....~ f.:i:~ ";:-;:ii~::;: ~; ~:~; .. ~ e..f- ...... ~...J . __Ir~ r .....-.. ,11I.... I ~;q =-I~iiiFt~--i:::.~~ j Go'" 12. t: 1[,';:,. I '-1000\ -:;) 'e:. ..:.~:-.. ~ ~--'i : l-~= -.--.,. c-. ~ ~_.. J f I J I , I ! i , I PCC .....n.. : '-,''' -." _.-..}-~ ~r-~..... .......:--_":_:...-::: w~~..:.. .M4.:k 1J,~UI;:.. ~---....... - I lli:...........~_~~..-.......,.., ~.:... t....t...., --: "~--' ---.. L'::-"--'" ........-..............:. ;;....1 .11 -~J~"'1 .. &~ .-t.ot.llo~~Ilc:... ~-LD-,~l'l.} 111 ~~E-DlIC;...a~~....~Jor..II.auC':":1I[1 "~C.....J~ J..tW'-l:~LaoIi)' ~ ~ ~ ""..5.__" r.:----... eo---=.:I-J'!!I aa.aa..w: ~ ':.....C1 ~: I" U""C.a.II1.I:Ii,..~J:1 UC;"~ 11.... ....~l:.....1 j1" 1S"i.a.P'El.. ~,.~~..- - .-......_~.,..................,.....,..,...,..........,......~ fl. ..-.oI4I~L~W....r~~~:hI'II.IaNIMc:. ;..-~~ I~ tbO; :-.... -, _ -ri4J....... ~"~"~XI.:.-a. (1,,11II ,1::1 J't _ h~ .........~;:."""'~oi::Dft~~....~c.~s.~ IU" r.-.c...a o:..:...o..CI.Q :""':0. ~..Il 12. ............L....tI.~.........Cc.a..........~.._..~:.l.-IIC1 '14 l.U~ ~~~1J1 ~ ..... JIW..... :L.- ':"'T1211 E- 1<7 ~ "'"',............ .......10_ .. 'TwJ ~~\IwII: baoIl ;c...ft:.4,MI.....~ma~~-~."- c:..;...a. IJ . , . MSC~..i ~ Toal'"'..-"._~':'" ll-;hloM:-"l ......wr....:..~'=-"_ tC:W-~-~..-=,,~.....~c.La;'l -'IIIIA c... .......-m 1....I..1J.o.C.itII ~~ )1 ~ol~.~trC"",,,CQIIhJIa..~"""~c..t.-..:J ..... c:... G- IU.... II \ i.&..1DG'~,l.aI:atiJ;:IIUr iIa:nJoD Os .ILU.~ p~aW;CIMauVlc:f: TJUSOIt 1QUJPJ4JWT --:.........;............. flu I ~c:..fC~u...-......M .......~J.... ..;t,~H.iJwt.,..~CI_... t.._ "'~ Q,w....J:IQIM ~ "'....W Karl'" ~~ TMaiClL-. Ja.J: [slIP''' O_.....~_""'or_ ~a~r...~.:;;.;rnC'e...'"'I ih t !J'i ti4 r ltyQII WoW Kl;r'aa_~...~........t.......... ~0II0I5.......1:1 ~... .....tWIlL OR ~....IY~.'O"'.c:;:; ""- 4.......~i:Zw....U~ -I:", :oM. HI':: rLLN ' Ja ...'l-I/MllHo:M,.n:...~~ r... i..L .......-...,.. 0.,. [.- ~~ 1wnu.-1Mat..lllll..., 1_' 'ac1J......... ~,.....1.fI . i "-' -. -~ ,"', .-J ell =.., m..~1 ~t=1 , u..::UI:5 1 __~I "Jl'~"",; ~n1:t41 =:;1 , _JUm' I ;1 lSlUj . Sll.'" I ,- ~, 'l~", , I :0 I . J _--I :....-- : ~I :lifo! ~r..I- sn4W I I -=--..~ ~~1 ..C"_a,.~:) ....J1J-. .- 1ol.>J1 ~~I :~~ "'~l . SS~-,-"'I lIIlClll'l _.1 'i1 .--, '. ~ '-' ~I IILQI'"r . ' 1lI.000f r t I l I ~ =tAIJ~ - n. - ... - .. . - - lL..1 --J I , ' I \;;.IGI1 f:n:i.-=Z=--l- j' JF~-:;::~ - ~ :.'C~~ ..-::> .........--:.,.- -"' --;."-"-.-- _______t.._ St ~ ~ ..:..~: -. -.--~ ..- -:::-- _.-i. ... J-=-. ~....OI4>>1ri1oQ1t2 ...... "",..", I j I I ! j \ I \ aar:r_L.2I.1 l ..., I,.. I -~~ .......r-. - _u.--c.j ~~;. ..u. l~u:r - c..u.an...f]N: TOT":' EOUIl'tGIIT.ue _T..u.o.nooocoan t .""'C.....c....."''--..._,~.....,\ ~. T......:....~-....._..._.,_Il a..:l 'to'- ,.... ~ c:::..aw Coo.. M'............~I.............__.. tLD 1"~ 2l 4..L ~--.- ~.....,..-~~~ !J _O'-___~~~.:.....~c:.-II'~'- l Iu...i..L,a.I41 ,. ....C_CoMo...~c......-__'_c:.:a-11 t' - 0.-_...............- A-l- ... AI .. ,.--..~...~.... ""--.-.. i, _.....a...-...._OMcIz- ,,_'1 [1& ..........~..__....WtI (L.-JI I r.:al tl. .............~.....~ tl=' ~___............. o.a__ ..-.-.r~ ~., ~ 11J h) _"~_Dooo_l I,... ~ "'.."......... ~ ~"''''''''''(LM JIzz.. U, (l}F.-l~~...l..l...~ ...,. . -:::-.......----;-........ .....Q.w.. V.....Z.O ...,:........ .. ~ ....... '_"'~-"'U - ..,.-. r- I t J ~ I ::1 ,- ~ ~"-(I) I':~= r .~: SDl.DU,US j . t441'f'nU I ~l ~-~ ~ " \ ~.~ I I ! I I I I I ! I I t oor_ ':oJ fJoWt.- I I en d ir:l.l.O... ......... ~ ..~.g.c.. toiS4 r~Yjo,;l= , " ~c.,.p... r.;..'j___.... ~-ItMb. 1"1 ~t_ca..5ow\...._."....-- LIiwr...,"~I~"'.L..." I I I .. ................... ~ J w~-~.,,-....__j..J.t-....1 : ~-,L.-..ot_y.,_......~,.ll I _ol_""--_'f"____lAup..L......I .. ~.r ~.......~......IaiIf....... fa.c... ~NJI . .::Mu ~~) I~. L.u...... .." i 11- ~~~l i ra.....~l..~J t _';:"'011_. I _~_~...~c:-_\...P.t-:! _....1 c...- ....1)00 , I-..~~~:. c.-...r .... ~ ~ _CW~f"w... O(~~ 1_5.~JJI CAwt ~~.._--, r~..,) i~. =---ba_!'-....'~_I_. L.oilO Ih,)tol _,,-..."-o('_..:.-ra.c:.'-~f __I . ,'--:"- aI:I"l" ""'llNUC;Y~ ........ .,...,.......... ............""'"...........,.~.y....~- 0-::--..------.,..,.......--- 0.0 2" u.n...,.. C&HaII.W.... ~WIl.~... ~GIIC'" ~ UNO ~ l..... .;..-4 l:L7I t ~ ::1 I ,::1 r~ - I , .. ".n, ! ... ~ _i - I -' If...i .. - - -i "!-. ~ ~. -1 ... AA - ,.., - ~~. I .-. D.:lI ,~ sua SA.>> F;' 'aw! ... - > - I ~ ~--, D_ c - n.>>~ - ! 1~....~f"'lI1l~ cw.~;M.n"""'~""~ "..... -. ~..~ ~"C::a:t1MMl_"""'''''''''' ......~.:~~.... C:~4 ~ IIOlIo ......a.-cDl4d.. ~(YW_-"'__ 0,,1011.,::,& TUlH u..l'noIEHT ~!"~S"'..1&IGNT$lADI0l411ll1~.u.I~.,.Q4AH)1Ca~ r,;;.. =~ 1Y1U to. ~ ,:wi' _J'<:anm....~.s ~ un&.1 ac:t!I;IH >OJ. . ~...........~........ .1Ih-'-"........1IIII.....ar...4ItlIi 11II.._". r....1iIIIfI-......._..~......... I...:....... Coo,; ow- . .- r~l.w .-..~r_.::TlLlVUJONlD r t!Ilo -.. .~ ---- ...... :; ~--=...::::2::... 1IIII:...w....v....,..1..1 9 J'-'. . 1-1"" . I ",-aL ':... ~..,-.. ~ ~.-. . ... ~..... _...owa_n '-"1H1 i I I l I l'Cl: _ >>t I - .... i ~ ~--- - - - - --- -~- -- ~-