2409.22_93-94.3 Page 1 of 28 FOREST SERVICE HANDBOOK Denver, CO FSH 2409.22 - TIMBER APPRAISAL HANDBOOK R2 Amendment No. 2409.22-92-15 Effective July 15, 1992 POSTING NOTICE. Amendments to this title are numbered consecutively. Post by document name. Remove entire document and replace with this amendment. Retain this transmittal as the first page of this document. The last amendment to this Handbook was Amendment 2409.22-92-14 to Chapter 90. Document Name 93-94.3 Superseded New (Number of Pages) 14 22 Amendments Covered R2 Amendment No. 98, 02/90 Digest: 93-94.3 - Updates instructions for completing Form FS 2400-19a and R2 2400-19b (TEA) and R2-2400-19c (TEA). Amendment has 8 Exhibits which are separate electronic documents to be printed at 15 pitch, landscape and portrait styles. TOM L. THOMPSON Acting Regional Forester R2 AMENDMENT 2409.22-92-15 EFFECTIVE 07/15/92 2409.22_93-94.3 Page 2 of 14 93 - TYPES OF RATE REDETERMINATIONS AND USE. Rate redeterminations are prepared to evaluate the current contract rates in the contract against the rates as if the sale were prepared at a different point in time. This evaluation may take place when: 1. A rate redetermination is scheduled in accordance with the contract, 2. A rate redetermination is requested by the purchaser(emergency rate redetermination), 3. An environmental modification is being prepared, or 4. The contract period is to be extended. A report will be prepared as in Section 91 discussing differences in the original sale offering and the current contract characteristics such as revised volume estimates, current purchaser credit limit, and the purpose for the rate redetermination. This report need not be as extensive as the Timber Sale Report since it discusses only the differences. 94 - REPORT OF TIMBER SALE RATE REDETERMINATION, FORM FS-2400-19a ; R2-2400-19b (TEA) and R2-2400-19c (TEA) (FSH 2494.2). 94.1 - General Direction for Submission and Use. An advance copy of the Report of Timber Sale Rate Redetermination [ Forms FS-2400-19a, R2-2400-19b (TEA) or R2-2400-19c (TEA)], completed on both sides, shall be sent to the Regional Office, Sales Group at the time the modification is sent to the purchaser for consideration. Contracting Officers may request review of rate redetermination prior to contract modification. The clearest copy is required. FS-2400-19a (Pink form) or R2-2400-19c (TEA) is to be used to report rate redeterminations at the time of extension of contract period. This version of the Form adds the bid premium to the indicated stumpage rates (contract provision B(T)8.23). FS-2400-19a (Blue form) or R2-2400-19b (TEA) will be used when (1) a rate redetermination is scheduled or at the request of the purchaser, or (2) as part of an environmental modification. This version of the Form adds the bid premium to the redetermined rates (contract provision B3.3). Form R2-2400-19b (TEA) or R2-2400-19c (TEA) will be used for sales that were sold under the TRANSACTION EVIDENCE APPRAISAL process. Form R2-2400-19b (TEA), R2-2400-19c (TEA) or FS-2400-19a will not be used for reappraisal for catastrophic damages: see section92.4. R2 AMENDMENT 2409.22-92-15 EFFECTIVE 07/15/92 2409.22_93-94.3 Page 3 of 14 The Form, when completed, is part of the rate redetermination report and appraisal. Data on these Forms may be made available, upon specific request from a party outside the Forest Service. 94.2 - Completing Report of Timber Sale Rate Redetermination Side. Exhibit 7 shows an example of a completed report side of FS-2400-19a, R2-2400-19b (TEA), or R2-2400-19c (TEA) for a flat rate sale and Exhibit 8 shows a completed report for an escalated sale FS-2400-19a(PINK FORM) or R2-2400-19c (TEA). Exhibit 9 shows a completed report for an escalated sale FS-2400-19a (BLUE FORM) or R2-2400-19B (TEA). The "Report of Timber Sale Rate Redetermination" Side will be the same for either Form FS-2400-19a or R2-2400-19b (TEA) and R2-2400-19c (TEA). 1. REASON FOR REPORT. a. FS-2400-19a(Pink color form) or R2-2400-19c (TEA). VOLUME. Check the appropriate volume used as specified by A(T)7 of the contract. If there is no scheduled rate redetermination indicated, check "Volume in the sale as a whole". If the sale was an SBA set-aside, enter "YES". If not enter "NO". ENVIRONMENTAL MODIFICATION. If this report has been prepared as part of an environmental modification, at time of extension, enter "YES". If not, enter "NO". If the sale has previously been environmentally modified, enter "YES". If not, enter "NO". EXTENSION RATE REDETERMINATION. The entries should be self-explanatory. b. FS-2400-19a(Blue form) or R2-2400-19b (TEA). VOLUME. Same as FS-2400-19a(Pink Form) or R2-2400-19c (TEA). ENVIRONMENTAL MODIFICATION. If this report has been prepared as part of an environmental modification, enter "YES". If not, enter "NO". If the sale has previously been environmentally modified, enter "YES". If not, enter "NO". RATE REDETERMINATION. The entries should be self-explanatory. EXTENSION RATE REDETERMINATION. Will not be completed on FS-2400-19a(Blue form) or R2-240019b (TEA). R2 AMENDMENT 2409.22-92-15 EFFECTIVE 07/15/92 2409.22_93-94.3 Page 4 of 14 2. ID Block. Users will recognize that all of this information comes from the report side of Form FS-2400-17 or R22400-17(TEA). Purchaser. Enter from summary of bidder's block of Form FS'2400-17 or R2-2400-17(TEA). If sale has been transferred to a third party, enter third party name in brackets underneath original purchaser. SBA Class. Enter code entry from summary of bidder's block of Form FS-2400-17 or R2-2400-17(TEA). If sale has been transferred or third partied, enter code of third party in brackets underneath original purchaser. Identification Number. Enter the Purchaser's Identification Number. Contract Date. Enter from Form FS-2400-17 or R2-2400-17(TEA). Contract Number. Enter from Form FS-2400-17 or R2-2400-17(TEA). Sale Name. Enter from Form FS-2400-17 or R2-2400-17(TEA). Region. Enter from Form FS-2400-17 or R2-2400-17(TEA). District (or Area). Enter from Form FS-2400-17 or R2-2400-17(TEA). Sale Number and FY. Enter sale number from Form FS-2400-17 or R2-2400-17(TEA) and FY as the last two digits of year in which sale was sold. If the system was numbered using sale number and calendar year, enter the calendar year as fiscal year. Legal Description. Enter from Form FS-2400-17 or R2-2400-17(TEA). Forest. Enter from Form FS-2400-17 or R2-2400-17(TEA). Compartment. Enter from Form FS-2400-17 or R2-2400-17(TEA). Appraisal Base Period. This should be a code entry for the identical period listed on the appraisal summary side of the Form following "Adjusted to ." An entry should be made for all sales, whether escalation or flat rate. The code entries will be three numbers, such as 4-92. For Standard Rate Appraisals enter 6 and the last two digits of the calendar year. For R2 AMENDMENT 2409.22-92-15 EFFECTIVE 07/15/92 2409.22_93-94.3 Page 5 of 14 Standard Rate appraisals based on Residual Value or Transaction Evidence, follow normal procedure indicating the Base Period of the index operation used. In the first field, enter the calendar year quarter. Enter "5" if the appraisal base period is the full calendar year. Enter "6" if the base period is any other unit of time. In the last two fields enter the last two digits of the calendar year. Acres in Sale. Enter to nearest acre the number of acres to be cut over. State. Use two digit code from form FS-2400-17 or R2-2400-17(TEA) instructions for Block 1. Contract Form. Enter the number and issue date of the contract form used, such as FS-2400-6 and FS-2400-6T. Pricing Method. Enter code as follows: 1 Flat Rate 2 Flat rate with scheduled rate redetermination 3.2 Quarterly escalation - 50% up, 100% down 4.2 Quarterly escalation with scheduled rate redetermination - 50% up, 100% down 3. Volumes and Rates. Product/Unit. Enter from line 1 on the appraisal summary side and in the same order. Species. Enter from line 2 on the appraisal summary side and in the same order. Line a, Original Volume Estimate. Enter from FS 2400-17 or R2-2400-17(TEA). Line b, Required Cut and Bid Rates. This line is filled in only if indicated in Table A(T)7 - Scheduled Rate Redetermination in the timber sale contract. Entry for FS-2400-19a(blue form) or R2-2400-19b (TEA) only, enter "N/A" on FS-2400-19a(Pink form) or R2-2400-19c (TEA). Line c, Minimum Volume Last Cutting Period. Enter the minimum volumes to be cut during the previous period, if any, from contract. Entry for FS-2400-19a(Blue form) or R2-2400-19b (TEA) only, enter "N/A" for FS-2400-19a(Pink form) or R2-2400-19c (TEA). R2 AMENDMENT 2409.22-92-15 EFFECTIVE 07/15/92 2409.22_93-94.3 Page 6 of 14 Line d, Volume Cut/Scaled To. Leave blank if there has been no previous Scheduled or Environmental rate redetermination. Otherwise, enter the date of the last rate redetermination and the volume cut and scaled as of that date. Line e, Volume Cut/Scaled To. Enter the date of the last cutting report and the total volumes cut and scaled to that date minus the volumes entered in line d. Line f, Estimated Volume Cut/Scaled To. Enter the effective date of new rates and the estimated volumes which will be cut and scaled in addition to those reported on line e. Line g, Total Cut to Rate Redetermination Date. Enter the total of lines d, e, and f. Line h, Estimated Volume Remaining. Enter the appraiser's best estimate of all the volume remaining unscaled as of the beginning of the period to which the rate redetermination applies. This is not just the difference between the original volume estimate and the cut volume, but an on-the-ground estimate. Such estimate must be as accurate as the original cruise for all tree measurement sales. Line i, Revised Volume Estimate. Enter the total of lines g and h. This will give a revised estimate of the total volume in the sale. Line j, Volume Being Appraised. Entries on line j should be the same as line 5 on the appraisal summary side of this form. Instructions for three types of rate redetermination follow: Scheduled Rate Redetermination: FS-2400-19a(Blue form) or R2-2400-19b (TEA). Enter either (a) volume for line i, if based on the volume in the sale as a whole, or (b) the estimated volume remaining from line h, depending on the contract. Rate Redetermination Upon Application of Purchaser: FS-2400-19a(Blue form) or R2-2400-19b (TEA). For timber to be measured after felling, follow the same procedure for Scheduled Rate Redetermination(emergency rate redetermination), or, if the timber is presale measurement and released for cutting in payment units, subtract volumes exempt from new rates per contract provision BT3.1. Extension Rate Redetermination: FS-2400-19a(Pink form) or R2-2400-19c (TEA). For timber to be measured after felling, enter the volume from line h or, if the timber is presale measurement on 2400-6T Contract and released for cutting in payment units, enter volume from line h, minus any volumes exempt from from new rates per Contract Provision BT3.1. 4. Lines k-n. FS-2400-19a(Pink form) or R2-2400-19c (TEA). Average of the total values for these lines should be based on original volumes estimates shown on line a. R2 AMENDMENT 2409.22-92-15 EFFECTIVE 07/15/92 2409.22_93-94.3 Page 7 of 14 Line k, Advertised Rates. For each species, enter the original advertised rates as computed at the time the sale was made; this would include the specified road rate per unit. Line l, Bid Rates. For each species, enter the gross bid rates which include bid premium and specified road cost, if any. Line ll, Bid Premium. Enter from line 40(FS-2400-19a) or line 31[R2-2400-19c(TEA)] of the appraisal summary side of this form. Must equal difference between line k and line l. Line m, Bid Rate Base Indices (if SRA). Enter from the appropriate line on form FS-2400-17 or R2-2400-17(TEA).If the bid rate base index is not the same as the current contract base, note why; e.g., "extension dated ," or "WWPA index change dated ." Line n, Base Rates. Enter from contract. 5. Lines o-q. Average and total volumes for these lines should be based on volumes being appraised on line j. These lines are for flat rate sales only. Line o. Redetermined Rates. Except when rate redetermination is for an extension, enter from line 45[FS-240019a(Blue form)]/line 36 [R2-2400-19b (TEA)] of the appraisal side of the form. For rate redetermination for extension, enter from line 44[FS-2400-19a(Pink form)]/line 35 [R2-2400-19c (TEA)] of the appraisal side of the form. Line p, Current Contract Rates. Enter rates in effect immediately preceding the rate redetermination. Line pp, Bid Premium. Except when rate redetermination is for extension, enter from line 44 [FS-2400-19a(Blue form)]/line 35 [R2-2400-19b (TEA)] of the appraisal summary side of this Form. For rate redetermination for contract term extension, enter from line 40 [FS-2400-19a(Pink form)]/line 31 [R2-2400-19c (TEA)] of the appraisal summary side of the Form. Line q, Rates To Be Established. Except when rate redetermination is for extension , enter from line o, subject to the base rate limitation. If rate redetermination is at the time of extension, enter the rate from line o or line p that will develop the highest total value for all species. Adjust rates for individual species groups so that none are less than rates shown on line P. 6. Lines r-y. Average and total volumes for these lines should be based on volumes being appraised on line j. These lines are for stumpage rate adjustment sales only. R2 AMENDMENT 2409.22-92-15 EFFECTIVE 07/15/92 2409.22_93-94.3 Page 8 of 14 Line r, Redetermined Tentative Rates. Except when rate redetermination is for an extension, enter from line 45[FS2400-19a(Blue form)]/ line 36[R2-2400-19b (TEA)] of the appraisal side of the form. For rate redetermination for extension, enter from line 44[FS-2400-19a(Pink form)]/ line 35[R2-2400-19c (TEA)] of the appraisal side of the form. Line s, Redetermined Base Indices. Except when rate redetermination is for an extension, enter from line 46[FS-240019a(Blue form)]/ line 37[R2-2400-19b (TEA)] of the appraisal side of the form. For rate redetermination for extension, enter from line 45[FS-2400-19a(Pink form)]/ line 36 [R2-2400-19c (TEA)] of the appraisal side of the form. Line t, Adjusted Redetermined Rates. Line t equals the rates on line r adjusted to the WWPA quarterly index in effect 45 days prior to implementation of new rates. Line u, Current Contract Tentative Rates. Enter the contract rates from A(T)5a of the timber sale contract in effect 45 days prior to implementation of new rates. These rates may be less than those being charged as of that date if rates being charged are higher only because the purchaser has not met required cut at bid rates (line b). Line v, Current Contract Base Indices. Enter the base indices applicable to current contract tentative rates in line u. Line w, Adjusted Current Contract Rates. Computations on this line are for the purpose of determining rates which would have been in effect if the contract had continued without rate redetermination. Rates on line u are adjusted as shown in the following example by the stumpage rate formula, using current indices used in determining rates for line t. To illustrate, assume Spruce Mountain Timber Sale had an original termination date of 12/31/80, but had a contract term adjustment to 11/15/82. The correct way is: r. s. t. u. v. w. Redetermined tentative rates Redetermined base index (3rd Qtr. 1980) Adjusted redetermine rates Current contract tentative rates Current contract base indices Adjusted current contract rates $ 24.48 223.88 24.48 14.00 156.67 26.00 $14 + [(223.88 - 156.67) X 50%]; Not to be less than base rate or greater than two times bid rates minus base rates. Assuming a Base Rate of $2.00, the current rate ($14.00) and Base Index ($156.67) remains ineffect. Line x, Established Tentative Rates. If rate redetermination is scheduled, these will be the same as on line r. If the rate redetermination is at the time of contract extension, enter 1) rates from line r if the total on line t is greater than the R2 AMENDMENT 2409.22-92-15 EFFECTIVE 07/15/92 2409.22_93-94.3 Page 9 of 14 total on line w, 2) rates from line u if the total on line w is greater than the total on line t, or 3) modified rates from line r if the total on line t is greater than the line w total, but one or more line t species rates are lower than the same line w species rates. To modify rates on line r so no species rate is lower than the line w species rate, use the same type of adjustment method used to adjust deficit species up to base rates on an appraisal summary. For example, the rates in Exhibit 10 show the modification required. First the TF&O must be modified to $27.62. $27.62 - $17.54 = $10.08 X 5 = $50.40 An increase of $10.08/MBF with a total value of $50.40 must be added to the TF&O. Therefore, the ES total value must be reduced by $50.40. $50.40 / 70 = $0.72/MBF $48.06 - $0.72 = $47.34 modified rate for ES Exhibit 10 shows the redetermined tentative rates computed using the remaining volume. Since we cannot charge higher rates retroactively to timber cut, the rates developed for the remaining timber represents the true value. Line y, Established Base Indices. If the established tentative rates are those on line r, enter base indices from line s. If the established rates are those on line u, enter base indices from line v. 7. Signature, Title, and Date Block. To be completed by the Contracting Officer authorized to approve the timber sale modification. 94.3 - Completing Rate Redetermination Appraisal Summary Side. Although these rate redetermination forms are not planned for computer summarization, users will recognize that format and entries closely follow the instructions for use of Form R2-2400-17(TEA) or FS-2400-17 and therefore instructions for the appraisal method used in the original sale may be used for supplemental explanation of items. The same code entries are to be used except where otherwise specified. Plain language entries are optional. 1. Instructions for FS-2400-19a; Pink and Blue Forms. a. General Heading. Arrangement and instruction is identical to that of Form FS-2400-17 except for the following differences. R2 AMENDMENT 2409.22-92-15 EFFECTIVE 07/15/92 2409.22_93-94.3 Page 10 of 14 Specified Road Construction. Enter to the nearest one-tenth of a mile the redetermined amount of specified road to be constructed. Reconstruction. Enter to the nearest one-tenth of a mile the redetermined amount of existing specified road to be reconstructed. Purchaser Credit Limit. Enter to the nearest whole dollar the redetermined amount of purchaser credit to be allowed. Temporary Road Construction. Enter to the nearest one-tenth of a mile the redetermined amount of temporary road to be constructed. Temporary Road Cost. Enter to the nearest whole dollar the total redetermined estimated cost of the planned temporary road construction. Basic Data Period. Enter the calendar year indicated in the appraisal amendment 45 days prior to termination date or subsequent contract term extension. Enter the calendar year 45 days prior to termination date for standard rate appraisals which are not based upon Section 41.4, 51.4, or 61.4 Index Operation. Standard rate appraisals based upon Section 41.4, 51.4 or 61.4 Index Operation shall reflect the calendar year indicated in Section 41.4,51.4 or 61.4. Adjusted to. Enter period to which selling values were adjusted from the appraisal amendment 45 days prior to termination date or subsequent contract term extension. Enter "Standard Rates" for Standard Rate appraisals which are not based upon Section 51.4 or 61.4 Index Operation. Standard Rate appraisals based upon Section 51.4 or 61.4 Index Operation shall reflect the period to which selling values were adjusted in Section 51.4 or 61.4. b. Species Columns. Do not use any of the columns for developing interim averages. Line 1, Product/Unit. The species breakdown will be the same as the original appraisal; that is,if the original volume was comprised of three species appraised separately, the rate redetermination will appraise the species separately. If one species has no volume remaining, it should be listed as such. Line 4, Percent by Species. Enter the percent of volume by the species rounded to the nearest 1/100 percent, e.g., 86.44 based upon the volume shown in Line 5. The total of percent by species must equal 100 percent. Line 5, Volume. Enter redetermined volume by species. For an extension, enter the estimated volumes remaining to be charged for at redetermined rates as of the first day of the extended period. Note that this is for convenience R2 AMENDMENT 2409.22-92-15 EFFECTIVE 07/15/92 2409.22_93-94.3 Page 11 of 14 only. Per M costs of temporary roads, camps, slash disposal, or other cost elements with fixed components, will be based on the entire sale volume in accordance with A(T)7 of the contract. Line 30, Specified Road Costs. Pro-rate total from specified road cost, Purchaser credit limit, A(T)10 equally to each species or product on the basis of 100 percent of the redetermined volume. Enter this rate on line 30 as described by the appropriate appraisal method. Line 37, Normal Profit and Risk Ratio Percent. Enter the currently prescribed normal profit ratio for each species adjusted as original appraisal for applicable considerations. In the total or average column enter the average normal profit ratio as indicated in Section 47. Not applicable to standard rate redeterminations. Line 38. Normal Profit and Risk Margin. Determine for each species, based on normal profit ratios given on line 37. In the total or average column enter the average normal profit margin as indicated in Section 47. Not applicable to standard rate redeterminations. Line 39. Indicated Stumpage. Enter result of line 36 minus line 38. Some species rates may be less than base rates, or may be negative. Make no adjustments at this point. INSTRUCTIONS FOR FS-2400-19a(Blue form). (See Exhibit 11). Use the following instructions for redetermination of sales other than for contract term extension. Line 40, Indicated Redetermined Rates. Enter result of line 39 plus line 30. Also enter the redetermined indicated tract value in the total column/line space. Not applicable to standard rate redeterminations. Line 41, Base Rates. For each species enter the base rate from the contract. Line 42, Line 40 Adjustments. If average redetermined rate (all species) on line 40 is greater than average base rates, but some individual species are below base, make positive adjustments to bring all species up to base. Negative adjustments must also be made to rates which are above base, to keep all species totals unchanged. See Section92.35, Exhibit 6 for instruction for this procedure. If average redetermined rate (all species) on line 40 is less than average base rate (line 41), make no entries on line 42, but enter base rates from line 41 directly to line 43. Leave blank for standard rate rate redeterminations. Line 43, Redetermined Rates. Enter the sum of the indicated redetermined rates (line 40) plus any adjustments (line 42). Also enter the total redetermined tract value in the total column/line space. Total tract value must equal or exceed R2 AMENDMENT 2409.22-92-15 EFFECTIVE 07/15/92 2409.22_93-94.3 Page 12 of 14 total tract value shown on line 40. For standard rate appraisals, this rate will be the standard rate in effect 45 days prior to the appraisal. Line 44, Bid Premium. Enter the bid premium from the appropriate contract table. Line 45, Redetermined Tentative Rates. Enter the sum of the redetermined rates (line 43) plus the bid premium (line 44). Line 46, Redetermined Base Indices. Enter for stumpage rate adjustment sales only. This must be base indices corresponding to the base period used for the rate redetermination appraisal. Complete all lines in far right column "total or Average" and check to see that calculations down the column equal calculations accross the lines. INSTRUCTIONS FOR FS-2400-19a(Pink form). (See EXHIBIT 12). Use these instructions only for rate redeterminations with contract term extensions. Line 40, Bid Premium. Enter the bid premium by species from the appropriate contract table. Line 41, Indicated Redetermined Rates. Enter result of line 39 plus line 30 plus line 40. Also enter the redetermined indicated tract value in the total column/line space. Line 42, Base Rates. For each species enter the base rate from the contract. Line 43, Line 41 Adjustments. If the average redetermined rate (all species) on line 41 is greater than average base rates, but some individual species are below base, make positive adjustments to bring all species up to base. Negative adjustments must also be made to rates which are above base, to keep all species totals unchanged. See Section92.35, Exhibit 6 for instruction for this procedure. If average redetermined rate (all species) on line 41 is less than average base rate (line 42), make no entries on line 43, but enter base rates from line 42 directly to line 44. Leave blank for standard rate rate redeterminations. Line 44, Redetermined Tentative Rates. Enter the sum of the indicated redetermined rates (line 41) plus any adjustments (line 43). Also enter the total redetermined tract value in the total column/line space. Line 45, Redetermined Base Indices. Enter for stumpage rate adjustment sales only. This must be the base indices corresponding to the base period used for the rate redetermination appraisal. R2 AMENDMENT 2409.22-92-15 EFFECTIVE 07/15/92 2409.22_93-94.3 Page 13 of 14 Complete all lines in far right column "total or Average" and check to see that calculations down the column equal calculations accross the lines. 2. Instructions For R2-2400-19b (TEA) and R2-2400-19c (TEA). a. General Heading. Arrangement and instruction is identical to that of Form R2-2400-17 TEA (see Section92.35), except for the following differences. Basic Data Period. Enter the calendar year indicated in the appraisal amendment 45 days prior to termination date or subsequent contract term extension. Enter the calendar year 45 days prior to termination date for standard rate appraisals which are not based upon Section 51.4 or 61.4 Index Operation. Standard rate appraisals based upon Section 51.4 or 61.4 Index Operation shall reflect the calendar year indicated in Section 51.4 or 61.4. Adjusted to. Enter period to which selling values were adjusted from the appraisal amendment 45 days prior to termination date or subsequent contract term extension. Enter "Standard Rates" for Standard Rate appraisals which are not based upon Section 51.4 or 61.4 Index Operation. Standard Rate appraisals based upon Section 51.4 or 61.4 Index Operation shall reflect the period to which selling values were adjusted in Section 51.4 or 61.4. b. Species Columns. Do not use any of the columns for developing interim averages. Line 1, Product/Unit. The species breakdown will be the same as the original appraisal; that is, if the original volume was comprised of three species appraised separately, the rate redetermination will appraise the species separately. If one species has no volume remaining, it should be listed as such. Line 5, Volume. Enter redetermined volume by species For an extension, enter the estimated volumes remaining to be charged for at redetermined rates as of the first day of the extended period. Note that this is for convenience only. Per M costs of temporary roads, camps, slash disposal, or other cost elements with fixed components, will be based on the entire sale volume in accordance with conditions of the specific contract. Line 6. DBH. Enter the weighted average, remaining sale volume "quadratic mean" DBH by volume. Lines 7 through 28. See instructions in Section 92.35. Line 29, Specified Road Costs. Pro-rate total from specified road cost, Purchaser credit limit, A(T)10, equally to each species or product on the basis of 100 percent of the redetermined volume. Enter this rate on line 29 as described by the appropriate appraisal method. R2 AMENDMENT 2409.22-92-15 EFFECTIVE 07/15/92 2409.22_93-94.3 Page 14 of 14 INSTRUCTIONS FOR R2-2400-19b (TEA). EXHIBIT 13. Use the following instructions for rate redetermination of sales other than for contract term extension. Line 31. Indicated Redetermined Rates. Enter the result of line 30 plus line 29. Also enter the redetermined indicated tract value in the total column/line space. Not applicable to standard rate redeterminations. Line 32, Base rates. For each species enter the Base Rate from the contract. Line 33, Adjustments to Base Rates. Line 31 adjustments, if average redetermined rate (all Species) on line 31 is greater than average base rate, but some of the individual species are below base. Make positive adjustments to bring all species up to base. Negative adjustments must also be made to rates which are above base, to keep all species totals unchanged. See example in R2-2400-17 tea instructions for this procedure. If average redetermined rates(all species) on line 31 is less than average base rate(line 32), make no enteries on line 33, but enter base rates from line 32 directly to line 34. Leave blank for standard rate redetermination. Line 34, Redetermined Rates. Enter the sum of the indicated redetermined rates (line 31) plus any adjustments (line 33). Also enter the total redetermined tract value in the total column/line space. For standard rate appraisals, this rate will be the standard rate in effect 45 days prior to the appraisal. Line 35, Bid Premium. Enter the bid premium from the appropriate table in the contract. Line 36, Redetermined Tentative Rates. Enter the sum of the redetermined rates (line 34) plus the bid premium (line 35). Line 37, Redetermined Base Indices. Enter for stumpage rate adjustment sales only. This must be base indices corresponding to the base period used for the rate redetermination appraisal. INSTRUCTIONS FOR R2-2400-19c (TEA). (EXHIBIT 14) Use these instructions only for rate redeterminations with contract term extensions. Follow the instructions for rate redeterminations for the general heading and species columns through line 30. Line 31, Bid Premium. Enter the bid premium from the appropriate table in the contract. Line 32, Indicated Redetermined Rates. Enter result of line 29 plus line 30 plus line 31. Also enter the redetermined indicated tract value in the total column/line space. R2 AMENDMENT 2409.22-92-15 EFFECTIVE 07/15/92 2409.22_93-94.3 Page 15 of 14 Line 33, Base Rates. For each species enter the base rate from the contract. Line 34, Adjustment To Base Rates. Line 32 adjustments, if the average redetermined rate (all species) on line 32 is greater than average base rates, but some individual species are below base, make positive adjustments to bring all species up to base. Negative adjustments must also be made to rates which are above base, to keep all species totals unchanged. See example in R2-2400-17 TEA instructions for this procedure. If average redetermined rate (all species) on line 32 is less than average base rate (line 33), make no entries on line 34, but enter base rates from line 33 directly to line 35. Leave blank for standard rate rate redeterminations. Line 35, Redetermined Tentative Rates. Enter the sum of the indicated redetermined rates (line 32) plus any adjustments (line 34). Also enter the total redetermined tract value in the total column/line space. Line 36, Redetermined Base Indices. Enter for stumpage rate adjustment sales only. This must be the base indices corresponding to the base period used for the rate redetermination appraisal. R2 AMENDMENT 2409.22-92-15 EFFECTIVE 07/15/92 93-94.3 Page 16 of 28 Exhibit 7 USDA - FOREST SERVICE REPORT OF TIMBER SALE RATE REDETERMINATION FOR 2400-5 & 6 SALES ONLY) Ref. FSM 2490 X Example for FS-2400-19a (Pink form) or R2-2400-19c (TEA) R2-2400-19c (TEA) Rev. 6/1/92 EXTENSION RATE REDETERMINATION: X REQUESTED BY PURCHASER REQUESTED BY FOREST SERVICE Volume in sale as a whole Environmental modification NO EFFECTIVE DATE FOR Volume for ensuing period Has sale previously been ESTABLISHED TENTATIVE RATES SBA SET ASIDE NO Environmentally modified? PURCHASER SALE NAME Sample Timber Sale LEGAL DESCRIPTION T4&5S, R3E BHM SPECIES - - - - - - - - - - - - - - - -> a. Original Volume estimate EXTENDED TERMINATION DATE 9/30/91 SBA CLASS IDENTIFICATION NUMBER CONTRACT DATE CONT. NO. S 000000 1/6/87 000000 REGION DISTRICT (OR AREA) SALE NUMBER CY 02 03 CUSTER 9 87 FOREST COMPARTMENT APP. BASE PERIOD 03 Black Hills 106 6 89 Hills Logging Company ACRES IN SALE 1058 ITEM PRODUCT UNIT - - - - - - - - - - - -> NO 9/1/90 STATE 56 Wyoming 1-1 CONTRACT FORM 2400-6 9/73 PRICING METHOD 1 AVERAGE TOTAL PP VALUE VALUE VOLUME 1900 XXXXX XXXXXXXXXXX 1,900 b. Required cut at bid rates - XXXXX XXXXXXXXXXX - c. - XXXXX XXXXXXXXXXX - - XXXXX XXXXXXXXXXX - 1752 XXXXX XXXXXXXXXXX 1,752 0 XXXXX XXXXXXXXXXX 0 1752 XXXXX XXXXXXXXXXX 1,752 Minimum volume last cutting perid d. Volume cut/scaled to e. Volume cut/scaled to f. Est. vol. cut/scaled to 8/31/90 9/01/90 g. Total cut to rate redetermination date h. Estimated volume remaining i. Revised volume estimate j. Volume being appraised k. Advertised rates l. Bid Rates ll. Bid premium m. Bid rate base indices (if SRA) 88 XXXXX XXXXXXXXXXX 88 1840 XXXXX XXXXXXXXXXX 1,840 88 XXXXX XXXXXXXXXXX 88 21.02 21.02 39,938.00 XXXXXXXXXXX 37.65 37.65 71,535.00 XXXXXXXXXXX 16.63 16.63 31,597.00 XXXXXXXXXXX - - - XXXXXXXXXXX n. Base rates 10.00 10.00 19,000.00 XXXXXXXXXXX o. Fixed Redetermined rates 68.12 68.12 5,994.56 XXXXXXXXXXX p. Rate Current contract rates 37.65 37.65 3,313.20 XXXXXXXXXXX pp. Sales Bid premium 16.63 16.63 1,463.44 XXXXXXXXXXX q. Rates to be established 68.12 68.12 5,994.56 XXXXXXXXXXX R2 AMENDMENT 2409.22-92-15 EFFECTIVE 07/15/92 93-94.3 Page 17 of 28 r. Redetermined tentative rates XXXXXXXXXXX s. Redetermined base indices XXXXXXXXXXX t. Adjusted redetermined rates XXXXXXXXXXX u. Current contract tentative rates XXXXXXXXXXX v. Current contract base indices XXXXXXXXXXX w. Adjusted current contract rates XXXXXXXXXXX x.. Established tentative rates XXXXXXXXXXX y. Established base indices XXXXXXXXXXX AUTHORIZED FOREST OFFICER (Signature) TITLE Contracting Officer DATE 9/14/90 Exhibit 8 USDA - FOREST SERVICE REPORT OF TIMBER SALE RATE REDETERMINATION FOR 2400-5 & 6 SALES ONLY) Ref. FSM 2490 X Example for FS-2400-19a (Pink form) or R2-2400-19c (TEA) R2-2400-19c (TEA) Rev. 6/1/92 EXTENSION RATE REDETERMINATION: X REQUESTED BY PURCHASER REQUESTED BY FOREST SERVICE Volume in sale as a whole Environmental modification NO EFFECTIVE DATE FOR Volume for ensuing period Has sale previously been ESTABLISHED TENTATIVE RATES SBA SET ASIDE NO Environmentally modified? PURCHASER SALE NAME Sample Timber Sale LEGAL DESCRIPTION T3N< R1E&@E BHM SPECIES - - - - - - - - - - - - - - - -> a. Original Volume estimate EXTENDED TERMINATION DATE 9/30/92 SBA CLASS IDENTIFICATION NUMBER CONTRACT DATE CONT. NO. L 000000 9/15/87 000000 REGION DISTRICT (OR AREA) SALE NUMBER CY 02 11 Spearfish 6 87 FOREST COMPARTMENT APP. BASE PERIOD 03 Black Hills 002 6 91 Hills Logging Company ACRES IN SALE 858 ITEM PRODUCT UNIT - - - - - - - - - - - -> NO 10/1/91 STATE 46 South Dakota 1-1 CONTRACT FORM 2400-6 9/73 PRICING METHOD 3.2 AVERAGE TOTAL PP VALUE VALUE 3570 XXXXX XXXXXXXXXXX VOLUME 3570 b. Required cut at bid rates - XXXXX XXXXXXXXXXX - c. - XXXXX XXXXXXXXXXX - - XXXXX XXXXXXXXXXX - 3035 XXXXX XXXXXXXXXXX 3035 Minimum volume last cutting perid d. Volume cut/scaled to e. Volume cut/scaled to f. Est. vol. cut/scaled to 8/31/90 9/01/90 g. Total cut to rate redetermination date h. Estimated volume remaining i. Revised volume estimate 0 XXXXX XXXXXXXXXXX 0 3035 XXXXX XXXXXXXXXXX 3035 552 XXXXX XXXXXXXXXXX 552 3587 XXXXX XXXXXXXXXXX 3587 R2 AMENDMENT 2409.22-92-15 EFFECTIVE 07/15/92 j. Volume being appraised k. 93-94.3 Page 18 of 28 552 XXXXX Advertised rates 59.96 59.96 214,057.20 XXXXXXXXXXX l. Bid Rates 64.30 64.30 229,551.00 XXXXXXXXXXX ll. Bid premium 4.34 4.34 15,493.80 XXXXXXXXXXX m. Bid rate base indices (if SRA) XXXXXXXXXXX 552 219.88 n. Base rates XXXXXXXXXXX 10.00 10.00 35,700.00 XXXXXXXXXXX o. Fixed Redetermined rates XXXXXXXXXXX p. Rate Current contract rates XXXXXXXXXXX pp. Sales Bid premium XXXXXXXXXXX q. Rates to be established XXXXXXXXXXX r. Redetermined tentative rates 124.19 s. Redetermined base indices 270.92 t. Adjusted redetermined rates u. Current contract tentative rates v. Current contract base indices w. Adjusted current contract rates x.. Established tentative rates y. Established base indices AUTHORIZED FOREST OFFICER (Signature) 124.19 68,552.88 XXXXXXXXXXX 124.19 124.19 68,552.88 XXXXXXXXXXX 64.30 64.30 35,493.60 XXXXXXXXXXX 89.84 49,591.68 XXXXXXXXXXX 124.19 68,552.88 XXXXXXXXXXX XXXXXXXXXXX 219.88 XXXXXXXXXXX 89.84 * 124.19 270.96 XXXXXXXXXXX TITLE Contracting Officer DATE 8/6/91 * $64.30 + [(270.96 - 219.88) X 50%] = 89.84 Exhibit 9 Example for FS-2400-19a (Blue form) or R2-2400-19b (TEA) USDA - FOREST SERVICE RATE REDETERMINATION: REPORT OF TIMBER SALE RATE REDETERMINATION Scheduled FOR 2400-5 & 6 SALES ONLY) Ref. FSM 2490 X Application from Purchaser X Volume in sale as a whole Volume for ensuing period SBA SET ASIDE NO PURCHASER Environmental modification NO Has sale previously been Environmentally modified? Hills Logging Company SALE NAME Sample Timber Sale LEGAL DESCRIPTION T4&5S, R3E BHM ACRES IN SALE 6227 ITEM PRODUCT UNIT - - - - - - - - - - - -> 1-1 NO Effective Date for 2/11/91 Established Tentative Rates: Contract Term. Date: 9/30/94 SBA CLASS IDENTIFICATION NUMBER L REGION 02 FOREST 03 DISTRICT (OR AREA) 03 CUSTER COMPARTMENT 106 STATE 46 South Dakota CONTRACT FORM 2400-6 9/73 R2-2400-19c (TEA) Rev. 6/1/92 EXTENSION RATE REDETERMINATION: X REQUESTED BY PURCHASER REQUESTED BY FOREST SERVICE EFFECTIVE DATE FOR 9/1/90 ESTABLISHED TENTATIVE RATES EXTENDED TERMINATION DATE 9/30/91 CONTRACT DATE CONT. NO. 7/9/90 000000 SALE NUMBER 9 APP. BASE PERIOD 6 PRICING METHOD 3.2 AVERAGE TOTAL CY 90 90 R2 AMENDMENT 2409.22-92-15 EFFECTIVE 07/15/92 SPECIES 93-94.3 Page 19 of 28 - - - - - - - - - - - - - - - -> a. Original Volume estimate PP VALUE VALUE 4300 XXXXX XXXXXXXXXXX b. Required cut at bid rates - XXXXX XXXXXXXXXXX c. - XXXXX XXXXXXXXXXX Minimum volume last cutting perid d. Volume cut/scaled to e. Volume cut/scaled to f. Est. vol. cut/scaled to 8/31/90 9/01/90 g. Total cut to rate redetermination date h. Estimated volume remaining - XXXXX XXXXXXXXXXX - XXXXX XXXXXXXXXXX - XXXXX XXXXXXXXXXX - XXXXX XXXXXXXXXXX XXXXX XXXXXXXXXXX XXXXX XXXXXXXXXXX XXXXXXXXXXX 4300 VOLUME 4300 4300 i. Revised volume estimate j. Volume being appraised 4300 XXXXX k. Advertised rates 86.51 86.51 371,993.00 XXXXXXXXXXX l. Bid Rates 110.25 110.25 474,075.00 XXXXXXXXXXX ll. Bid premium 102,082.00 XXXXXXXXXXX m. Bid rate base indices (if SRA) n. Base rates 23.74 23.74 239.92 239.92 10.00 10.00 4300 XXXXXXXXXXX 43,000.00 XXXXXXXXXXX o. Fixed Redetermined rates XXXXXXXXXXX p. Rate Current contract rates XXXXXXXXXXX pp. Sales Bid premium XXXXXXXXXXX q. Rates to be established r. Redetermined tentative rates s. Redetermined base indices 239.92 239.92 t. Adjusted redetermined rates 70.88 70.88 304,784.00 XXXXXXXXXXX u. Current contract tentative rates 371,993.00 XXXXXXXXXXX v. Current contract base indices w. Adjusted current contract rates x.. Established tentative rates y. Established base indices AUTHORIZED FOREST OFFICER (Signature) XXXXXXXXXXX 70.88 (includes $47.14 redetermined rate + $23.74 Bid Premium) 70.88 304,784.00 XXXXXXXXXXX XXXXXXXXXXX 86.51 86.51 239.92 239.92 70.88 70.88 304,784.00 XXXXXXXXXXX 70.88 70.88 304.784.00 XXXXXXXXXXX 239.92 239.92 TITLE Contracting Officer XXXXXXXXXXX XXXXXXXXXXX DATE 2/21/91 Exhibit 10 Example for FS-2400-19a (Blue or Pink form), R2-2400-19b (TEA) and R2-2400-19c (TEA) R2-2400-19b or c (TEA) Rev. 6/1/92 USING REMAINING VOLUME R2 AMENDMENT 2409.22-92-15 EFFECTIVE 07/15/92 ITEM 93-94.3 Page 20 of 28 AVERAGE PRODUCT UNIT - - - - - - - - - - - -> SPECIES - - - - - - - - - - - - - - - -> h. Estimated volume remaining ES TF&O TOTAL VALUE VALUE VOLUME 70 5 XXXXX XXXXXXXXXXX 75 1667 555 XXXXX XXXXXXXXXXX 2222 70 5 XXXXX XXXXXXXXXXX 75 i. Revised volume estimate j. Volume being appraised k. Advertised rates 31.89 15.06 27.69 61,518.93 XXXXXXXXXXX l. Bid Rates 41.04 23.26 37.12 82,488.48 XXXXXXXXXXX ll. Bid premium 9.15 10.30 9.434 20,969.55 XXXXXXXXXXX 169.14 169.14 6.49 2.81 m. Bid rate base indices (if SRA) n. Base rates (Mod.) r. Redetermined tentative rates s. Redetermined base indices t. Adjusted redetermined rates u. Current contract tentative rates v. Current contract base indices w. Adjusted current contract rates x.. Established tentative rates y. Established base indices AUTHORIZED FOREST OFFICER (Signature) 48.06 (47.34) 173.66 (173.66) 48.06 (47.34) 17.54 17.54 41.04 25.36 169.14 43.30 27.62 47.34 1/ 5.57 12,378.38 27.62 173.66 TITLE Contracting Officer XXXXXXXXXXX (Avg. (Total) XXXXXXXXXXX (Mod.) (Mod.) (Mod.) XXXXXXXXXXX (27.62) (46.03) (3451.90) 3,451.90 173.66 (173.66) 169.14 173.66 XXXXXXXXXXX (27.62) XXXXXXXXXXX XXXXXXXXXXX (46.03) (3451.90) 46.03 3,451.90 XXXXXXXXXXX 39.99 2,999.60 XXXXXXXXXXX XXXXXXXXXXX 1/ 42.25 3,169.10 XXXXXXXXXXX 46.03 3,451.90 XXXXXXXXXXX XXXXXXXXXXX DATE 2/21/91 R2 AMENDMENT 2409.22-92-15 EFFECTIVE 07/15/92 93-94.3 Page 21 of 28 EXHIBIT 11 FS-2400-19a (Blue form)) Sale Name: SAMPLE TIMBER SALE Spec. Rd Const. (Miles) 5 2 RATE REDETERMINATION APPRAISAL SUMMARY Summary Checked By: JOHN DOE CARD TYPE 5 Reconst. (Miles) 1 5 3 Purch. Cr. Limit Product: Appraised To: Haul Miles 2 8 1 : CUSTER , SD Basic Data Period Temp. Rd. Const. (Miles) 0 Amend 79 Bull 86-5 Date: 8/22/86 $ 1 7 1 8 2 Temp. Rd. Cost $ Adj. to (Appr. Base period) 6 0 3 month composite 1986 Un of Meas. 1. Product/Unit 2. Species 1-1 1 PP TOT OR AVE 3. Species code 122 4. % By Species 5. Volume 100.00 % 2631 6. Selling Value (L.T.) (L.S.) 296.13 7. S.V. Adjustment Factor 1.0822 8. Adjusted S.V. (L.S.) 320.47 9. By Products 10. SELLING VALUE L.S. XXXXXXXXX % % % % T 100.00% T 2631 A 296.13 16.26 336.73 11. Falling and Bucking 35.26 12. Skidding and Loading 34.97 A 336.73 13. 14. SUBTOTAL, stump-to-truck 70.23 15. Haul 46.60 16. Road Maintenance A 70.23 A 47.52 A 17.37 A 3.92 0.92 17. SUBTOTAL, transportation 47.52 18. General logging overhead 17.37 19. 20. SUBTOTAL, Administrative 17.37 21. Slash Disposal 2.84 22. Erosion control 1.08 23. Snag disposal 24. 25. SUBTOTAL 26. Temporary roads 3.92 - R2 AMENDMENT 2409.22-92-15 EFFECTIVE 07/15/92 27. Other temporary developments 28. SUBTOTAL, temporary developments 29. SUBTOTAL, logging costs 30. Specified road costs (A10) 93-94.3 Page 22 of 28 139.04 25.65 A - A 139.04 A 25.65 31. TOTAL LOGGING COST L.S. 164.69 A 164.69 32. Mfg. cost L.T. 122.96 A 122.96 33. By-products 8.61 34. MFG. COST L.S. 131.57 A 131.57 35. TOTAL PRODUCTION COST L.S. 296.26 A 296.26 36. CONVERSION (10-35) 37. Normal P & R ratio-% 38. Normal P & R margin 1/ 39. Indicated stumpage (36-38) 40. Indicated redetermined rates (39+30) 41. Base rates 42. Line 40 adjustments 43. REDETERMINED RATES (40+42) 40.47 A 40.47 122 A 12 33.32 A 33.32 7.15 A 7.15 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX T$159,964.00 32.80 A 32.80 6.00 A 6.00 - A - XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX T$159,964.00 32.80 A 32.80 44. Bid premium 28.00 A 28.00 45. Redetermined tentative rates 60.80 A 60.80 46. Redetermined base indices 208.34 R2 AMENDMENT 2409.22-92-15 EFFECTIVE 07/15/92 93-94.3 Page 23 of 28 EXHIBIT 12 FS-2400-19a (Pink form)) Sale Name: SAMPLE TIMBER SALE Spec. Rd Const. (Miles) 5 2 RATE REDETERMINATION APPRAISAL SUMMARY Summary Checked By: JOHN DOE CARD TYPE 5 Reconst. (Miles) 1 5 3 Purch. Cr. Limit Product: Appraised To: Haul Miles 2 8 1 : CUSTER , SD Basic Data Period Temp. Rd. Const. (Miles) 0 Amend 79 Bull 86-5 Date: 8/22/86 $ 1 7 1 8 2 Temp. Rd. Cost $ Adj. to (Appr. Base period) 6 0 3 month composite 1986 Un of Meas. 1. Product/Unit 2. Species 1-1 1 PP TOT OR AVE 3. Species code 122 4. % By Species 5. Volume 100.00 % 2631 6. Selling Value (L.T.) (L.S.) 296.13 7. S.V. Adjustment Factor 1.0822 8. Adjusted S.V. (L.S.) 320.47 9. By Products 10. SELLING VALUE L.S. XXXXXXXXX % % % % T 100.00% T 2631 A 296.13 16.26 336.73 11. Falling and Bucking 35.26 12. Skidding and Loading 34.97 A 336.73 13. 14. SUBTOTAL, stump-to-truck 70.23 15. Haul 46.60 16. Road Maintenance A 70.23 A 47.52 A 17.37 A 3.92 0.92 17. SUBTOTAL, transportation 47.52 18. General logging overhead 17.37 19. 20. SUBTOTAL, Administrative 17.37 21. Slash Disposal 2.84 22. Erosion control 1.08 23. Snag disposal - 24. 25. SUBTOTAL 26. Temporary roads 3.92 - R2 AMENDMENT 2409.22-92-15 EFFECTIVE 07/15/92 27. Other temporary developments 28. SUBTOTAL, temporary developments 29. SUBTOTAL, logging costs 30. Specified road costs (A10) 93-94.3 Page 24 of 28 139.04 25.65 A - A 139.04 A 25.65 31. TOTAL LOGGING COST L.S. 164.69 A 164.69 32. Mfg. cost L.T. 122.96 A 122.96 33. By-products 8.61 34. MFG. COST L.S. 131.57 A 131.57 35. TOTAL PRODUCTION COST L.S. 296.26 A 296.26 36. CONVERSION (10-35) 37. Normal P & R ratio-% (0.1071) 38. Normal P & R margin 1/ 39. Indicated stumpage (36-38) (appr. rates) 40. Bid Premium 41. Indicated redetermined rates (39 + 30 + 40) 42. Base Rates 43. Line 41 adjustments 44. REDETERMINED RATES (41 + 43) (Redetermined tentative rates) 45. Redetermined base indices 1/ line 10 - line 30 X .1071 40.47 A 40.47 12 A 12 33.32 A 33.32 7.15 A 7.15 28.00 A 28.00 XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX T$159,964.80 60.80 A 60.80 2.00 A 2.00 - A - XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX T$159,964.80 60.80 A 60.80 208.34 R2 AMENDMENT 2409.22-92-15 EFFECTIVE 07/15/92 93-94.3 Page 25 of 28 EXHIBIT 13 FS-2400-19b (TEA) Rev. 6/1/92) RATE REDETERMINATION APPRAISAL SUMMARY Sale Name: SAMPLE RATE REDETERMINATION Summary Checked By: JOHN DOE CARD TYPE 5 Spec. Rd Const. (Miles) 6 4 Reconst. (Miles) 3 1 Purch. Cr. Limit Product: Appraised To: Haul Miles 2 5 1 : Millsite, CO Basic Data Period Temp. Rd. Const. (Miles) 3rd QTR CY 87 1st QTR CY 88 1 Date: 4/4/88 $ 1 5 Temp. Rd. Cost $ 6 0 4 5 6 5 0 9 Adj. to (Appr. Base period) 4th QTR 1987 Un of Meas. 1. Product/Unit 2. Species 1-7 1-7 7 ES&O TF TOT OR AVE 3. Species code 093 025 4. % By Species 60.00 40.00 T 100.00% 5. Volume 2400 1600 T 4000 A A 12.1 40.80 6. DBH 7. Base Period Price L.S. 8. Ave. Haul 9. Ave. Road maintenance 10. SUBTOTAL, Ave. transportation XXXXXXXX 40.80 XXXXXXXX XXXXXXXX 40.80 33.83 33.83 4.84 4.84 38.67 38.67 11. Ave. Slash disposal 4.00 4.00 12. Ave. Erosion control 0.24 0.24 13. SUBTOTAL, Ave. environ. protection 4.24 4.24 14. Ave. Temporary roads XXXXXXXXX XXXXXXXX XXXXXXXX 1.83 1.83 15. TOTAL AVERAGES (10 + 13 + 14) 44.74 44.74 A 44.74 16. Sale haul 14.89 14.89 A 14.89 3.66 3.66 A 3.66 17. Sale Road maintenance 18. SUBTOTAL, Sale transportation 18.55 18.55 19. Sale Slash disposal 4.03 4.03 A 4.03 20. Sale Erosion control 0.69 0.69 A 0.69 21. SUBTOTAL, Sale environ. protection 4.72 4.72 22. Sale Temporary roads 1.63 1.63 A 1.63 23. Logging Cost Adj. 1.29 1.29 A 1.29 4.08 A 1.63 30.27 A 27.82 24. Skid Distance Adj. 25. Unusual Adjustments 26. TOTAL SALE COSTS (18+21+22+23+24+25) 26.19 R2 AMENDMENT 2409.22-92-15 EFFECTIVE 07/15/92 93-94.3 Page 26 of 28 27. Predicted Bis (7+15-26) 59.35 28. Competition Factor 29. Sale Specified Road Costs (A10) 30. Indicated Net Stumpage (27-28-29) 31. Indicated Redetermined Rates (30+29) A 57.72 5.63 5.63 A 5.63 39.01 39.01 14.71 XXXXXXXX 53.72 32. Base Rates 6.00 33. Adjustments to Base Rates * 34. Redetermined Rates (31 + 33) XXXXXXXX 53.72 35. Bid Premium 28.00 37. Redetermined Base Indies 600 ft. A 139.04 10.63 XXXXXXXX 49.64 A XXXXXXXX XXXXXXXX XXXXXXXX 6.00 XXXXXXXX 49.64 XXXXXXXX XXXXXXXX XXXXXXXX 13.08 T$208,352..00 A 52.09 A 6.00 A - T$208,352..00 A 52.09 10.00 A 20.80 81.72 59.64 A 72.89 214.85 214.85 36. Redetermined Tentative Rates (34 + 35) Skid Distance 55.27 Net Sale Average Bd. Ft. / Cu. Ft. Ratio 4.9438 * Adjusted if needed to not less than base reat (line 32). Note: Lines 30, 31, 34 & 36 include planned SAB colelcitons as authorized by 46 Stat. 527; 16 U.S.C. 576. Volume/Acre R2 AMENDMENT 2409.22-92-15 EFFECTIVE 07/15/92 93-94.3 Page 27 of 28 EXHIBIT 14 FS-2400-19c (TEA) RATE REDETERMINATION APPRAISAL SUMMARY Sale Name: SAMPLE RATE REDETERMINATION Summary Checked By: XXXXX CARD TYPE 5 Spec. Rd Const. (Miles) 6 4 Reconst. (Miles) 3 1 Purch. Cr. Limit Product: Appraised To: Haul Miles 2 5 1 : Millsite, CO Basic Data Period Temp. Rd. Const. (Miles) 3rd QTR CY 87 1st QTR CY 88 1 Date: XXXXX $ 1 5 Temp. Rd. Cost $ 6 0 4 5 6 5 0 9 Adj. to (Appr. Base period) 4th QTR 1987 Un of Meas. 1. Product/Unit 2. Species 1-7 1-7 7 ES&O AF TOT OR AVE 3. Species code 093 025 4. % By Species 60.00 40.00 T 100.00% 5. Volume 2400 1600 T 4000 A A 12.1 40.80 6. DBH 7. Base Period Price L.S. 8. Ave. Haul 9. Ave. Road maintenance 10. SUBTOTAL, Ave. transportation XXXXXXXX 40.80 XXXXXXXX XXXXXXXX 40.80 33.83 33.83 4.84 4.84 38.67 38.67 11. Ave. Slash disposal 4.00 4.00 12. Ave. Erosion control 0.24 0.24 13. SUBTOTAL, Ave. environ. protection 4.24 4.24 14. Ave. Temporary roads XXXXXXXXX XXXXXXXX XXXXXXXX 1.83 1.83 15. TOTAL AVERAGES (10 + 13 + 14) 44.74 44.74 A 44.74 16. Sale haul 14.89 14.89 A 14.89 3.66 3.66 A 3.66 17. Sale Road maintenance 18. SUBTOTAL, Sale transportation 18.55 18.55 19. Sale Slash disposal 4.03 4.03 A 4.03 20. Sale Erosion control 0.69 0.69 A 0.69 21. SUBTOTAL, Sale environ. protection 4.72 4.72 22. Sale Temporary roads 1.63 1.63 A 1.63 23. Logging Cost Adj. 1.29 1.29 A 1.29 4.08 A 1.63 30.27 A 27.82 24. Skid Distance Adj. 25. Unusual Adjustments 26. TOTAL SALE COSTS (18+21+22+23+24+25) 26.19 R2 AMENDMENT 2409.22-92-15 EFFECTIVE 07/15/92 93-94.3 Page 28 of 28 27. Predicted Bis (7+15-26) 59.35 28. Competition Factor 29. Sale Specified Road Costs (A10) 30. Indicated Net Stumpage (27-28-29) 55.27 A 57.72 5.63 5.63 A 5.63 39.01 39.01 A 139.04 10.63 A 13.08 A 20.80 14.71 31. Bid Premium 28.00 10.00 XXXXXXXX XXXXXXXX 32. Indicated Redetermined Rate (29 + 30 + 31) 33. Base Rates XXXXXXXX XXXXXXXX XXXXXXXX T 291,522..00 81.72 59.64 A 72.89 6.00 6.00 A 6.00 34. Adjustments to Base Rates * XXXXXXXX 35. Redetermined Rates (32 + 34) 36. Redetermined Base Indices Skid Distance 600 ft. XXXXXXXX 81.72 59.64 214.85 214.85 XXXXXXXX Net Sale Average Bd. Ft. / Cu. Ft. Ratio XXXXXXXX XXXXXXXX T291,522..00 A 4.9438 * Adjusted if needed to not less than base reat (line 32). Note: Lines 30, 31, 34 & 35 include planned SAB colelcitons as authorized by 46 Stat. 527; 16 U.S.C. 576. Volume/Acre 72.89