Exhibit B9-2For the purpose of Income tax ReportingFor the purpose of Income tax ReportingFor the purpose of Income tax Reporting

Y1Y2Y3TotalY1Y2Y3TotalY1Y2Y3TotalRevenue5,0005,0005,00015,000Revenue5,0005,0005,00015,000Revenue5,0005,0005,00015,000Less: Depriciation3,0003,0006,000Less: DepriciationLess: Depriciation3,0003,0006,000Less: WarrantyLess: Warranty1,5001,500Less: Warranty1,5001,500Taxable income2,0002,0005,0009,000Taxable income5,0005,0003,50013,500Taxable income2,0002,0003,5007,500Less: tax8008002,0003,600Less: tax2,0002,0001,4005,400Less: tax @ 40%8008001,4003,000Net income1,2001,2003,0005,400Net income3,0003,0002,1008,100Net income1,2001,2002,1004,500

For the purpose of Financial ReportingFor the purpose of Financial ReportingFor the purpose of Financial Reporting

Y1Y2Y3TotalY1Y2Y3TotalY1Y2Y3TotalRevenue5,0005,0005,00015,000Revenue5,0005,0005,00015,000Revenue5,0005,0005,00015,000Less: Depriciation2,0002,0002,0006,000Less: DepriciationLess: Depriciation2,0002,0002,0006,000Less: WarrantyLess: Warranty5005005001,500Less: Warranty5005005001,500Pretax Income3,0003,0003,0009,000Pretax Income4,5004,5004,50013,500Pretax Income2,5002,5002,5007,500Less: tax1,2001,2001,2003,600Less: tax1,8001,8001,8005,400Less: tax @ 40%1,0001,0001,0003,000Net income1,8001,8001,8005,400Net income2,7002,7002,7008,100Net income1,5001,5001,5004,500DTL400400(800)DTA(200)(200)400DTL200200(400)Deffered Tax Expense

exhibit B9-3For the purpose of Income tax ReportingY1Y2Y3TotalRevenue5,0005,0005,00015,000Less: Depriciation3,0003,0006,000Less: Warranty1,5001,500Taxable income2,0002,0003,5007,500Less: tax8008001,4003,000Net income1,2001,2002,1004,500

For the purpose of Financial ReportingY1Y2Y3TotalRevenue5,0005,0005,00015,000Less: Depriciation2,0002,0002,0006,000Less: Warranty5005005001,500Pretax Income2,5002,5002,5007,500Less: tax1,0001,0001,0003,000Net income1,5001,5001,5004,500DTL400400(800)DTA(200)(200)400DTL200200(400)

Sheet3YEAR @ TAX RATE CHANGE ENACTED IN YEAR 2For the purpose of Income tax ReportingFor the purpose of Income tax ReportingFor the purpose of Income tax ReportingY1Y2Y3TotalY1Y2Y3TotalY1Y2Y3TotalRevenue5,0005,0005,00015,000Revenue5,0005,0005,00015,000Revenue5,0005,0005,00015,000Less: Depriciation3,0003,0006,000Less: Depriciation3,0003,0006,000Less: DepriciationLess: Warranty1,5001,500Less: WarrantyLess: Warranty1,5001,500Taxable income2,0002,0003,5007,500Taxable income2,0002,0005,0009,000Taxable income5,0005,0003,50013,500Less: tax8007001,2252,725Less: tax8007001,7503,250Less: tax2,0001,7501,2254,975Net income1,2001,3002,2754,775Net income1,2001,3003,2505,750Net income3,0003,2502,2758,525

For the purpose of Financial ReportingFor the purpose of Financial ReportingFor the purpose of Financial ReportingY1Y2Y3TotalY1Y2Y3TotalY1Y2Y3TotalRevenue5,0005,0005,00015,000Revenue5,0005,0005,00015,000Revenue5,0005,0005,00015,000Less: Depriciation2,0002,0002,0006,000Less: Depriciation2,0002,0002,0006,000Less: DepriciationLess: Warranty5005005001,500Less: WarrantyLess: Warranty5005005001,500Pretax Income2,5002,5002,5007,500Pretax Income3,0003,0003,0009,000Pretax Income4,5004,5004,50013,500Less: tax1,0008758752,750Less: tax1,2001,0501,0503,300Less: tax1,8001,5751,5754,950Net income1,5001,6251,6254,750Net income1,8001,9501,9505,700Net income2,7002,9252,9258,550DTL200175(350)DTL400350(700)DTA(200)(175)350At 40 Percent400At 40 Percent(200)At 1 percent1,000.0At 1 percent(500.0)At 35 Percent350.00At 35 Percent(175.00)Difference50.00Difference(25.00)

Pg. 302For the purpose of Income tax Reporting

Y1Y2Y3Y4Y5Y6TotalRevenue10,00010,00010,00010,00010,00010,00030,000Less: Depriciation M13,0003,0006,000Less: Depriciation M23,0003,000Less: Depriciation M3Taxable income7,0004,0007,00010,00010,00010,00018,000Less: tax2,8001,6002,8004,0004,0004,0007,200Net income4,2002,4004,2006,0006,0006,00010,800

For the purpose of Financial ReportingY1Y2Y3Y4Y5Y6TotalRevenue10,00010,00010,00010,00010,00010,00030,000Less: Depriciation M12,0002,0002,0006,000Less: Depriciation M22,0002,0002,000Less: Depriciation M3Pretax Income8,0006,0006,0008,00010,00010,00020,000Less: tax3,2002,4002,4003,2004,0004,0008,000Net income4,8003,6003,6004,8006,0006,00012,000DTL400800(400)(800)0.00.01,200