CCLME.ORG - 40 CFR PART 57—PRIMARY NONFERROUS SMELTER ORDERS

(continued)
b. Transfer price adjustment...................... 64 ....... ....... ....... ....... .......
c. Other revenue adjustments...................... 65 ....... ....... ....... ....... .......
d. Adjusted tolling service revenues.............. 66 ....... ....... ....... ....... .......
G. Coproduct and byproduct sales:
1. Total coproduct revenues........................... 67 ....... ....... ....... ....... .......
2. Total byproduct revenues:
a. Pollution control facilities................... 68 ....... ....... ....... ....... .......
b. Other smelter processing....................... 69 ....... ....... ....... ....... .......
3. Total coproduct and byproduct revenues............. 70 ....... ....... ....... ....... .......
----------------------------------------------------------------------------------------------------------------

Schedule A.2_Historical Cost Data
[Smelter identification]
----------------------------------------------------------------------------------------------------------------
Line 1979 1980 1981 1982 1983
----------------------------------------------------------------------------------------------------------------
A. Concentrate costs:
1. Total quantity purchased........................... 01 ....... ....... ....... ....... .......
2. Unaffiliated purchases:
a. Quantity purchased............................. 02 ....... ....... ....... ....... .......
b. Concentrate cost............................... 03 ....... ....... ....... ....... .......
c. Average unit price............................. 04 ....... ....... ....... ....... .......
d. Average concentrate grade...................... 05 ....... ....... ....... ....... .......
3. Affiliated purchases:
a. Quantity purchased............................. 06 ....... ....... ....... ....... .......
b. Concentrate cost............................... 07 ....... ....... ....... ....... .......
c. Average unit price............................. 08 ....... ....... ....... ....... .......
d. Average concentrate grade...................... 09 ....... ....... ....... ....... .......
4. Adjusted concentrate costs:
a. Total concentrate costs........................ 10 ....... ....... ....... ....... .......
b. Transfer price adjustment...................... 11 ....... ....... ....... ....... .......
c. Other cost adjustments......................... 12 ....... ....... ....... ....... .......
d. Adjusted concentrate cost...................... 13 ....... ....... ....... ....... .......
B. Production labor cost:
1. Direct labor hours................................. 14 ....... ....... ....... ....... .......
2. Average hourly wage rate........................... 15 ....... ....... ....... ....... .......
3. Total wage payments................................ 16 ....... ....... ....... ....... .......
4. Supplemental employee benefits..................... 17 ....... ....... ....... ....... .......
5. Total production labor cost........................ 18 ....... ....... ....... ....... .......
C. Energy costs:
1. Electricity:
a. Quantity in kilowatt hours..................... 19 ....... ....... ....... ....... .......
b. Price per kwh.................................. 20 ....... ....... ....... ....... .......
c. Total electricity payments..................... 21 ....... ....... ....... ....... .......
2. Natural gas:
a. Quantity in mcf................................ 22 ....... ....... ....... ....... .......
b. Price per mcf.................................. 23 ....... ....... ....... ....... .......
c. Total natural gas payments..................... 24 ....... ....... ....... ....... .......
3. Coal:
a. Quantity in tons............................... 25 ....... ....... ....... ....... .......
b. Price per ton.................................. 26 ....... ....... ....... ....... .......
c. Total coal payments............................ 27 ....... ....... ....... ....... .......
4. Fuel oil:
a. Quantity in gallons............................ 28 ....... ....... ....... ....... .......
b. Price per gallon............................... 29 ....... ....... ....... ....... .......
c. Total fuel oil payments........................ 30 ....... ....... ....... ....... .......
5. Other (specify):
a. Quantity (specific units)...................... 31 ....... ....... ....... ....... .......
b. Price per unit................................. 32 ....... ....... ....... ....... .......
c. Total payments................................. 33 ....... ....... ....... ....... .......
6. Total energy costs................................. 34 ....... ....... ....... ....... .......
----------------------------------------------------------------------------------------------------------------

Schedule A.3_Historical Profit and Loss Summary
[Smelter identification]
----------------------------------------------------------------------------------------------------------------
Line 1979 1980 1981 1982 1983
----------------------------------------------------------------------------------------------------------------
A. Operating revenues:
1. Primary metal sales................................ 01 ....... ....... ....... ....... .......
2. Coproduct and byproduct sales...................... 02 ....... ....... ....... ....... .......
3. Tolling service revenues........................... 03 ....... ....... ....... ....... .......
4. Other operating revenues........................... 04 ....... ....... ....... ....... .......
5. Total operating revenues........................... 05 ....... ....... ....... ....... .......
B. Cost of sales:
1. Concentrates processed............................. 06 ....... ....... ....... ....... .......
2. Other materials.................................... 07 ....... ....... ....... ....... .......
3. Production labor................................... 08 ....... ....... ....... ....... .......
4. Energy costs....................................... 09 ....... ....... ....... ....... .......
5. Pollution control cost............................. 10 ....... ....... ....... ....... .......
6. Production overhead................................ 11 ....... ....... ....... ....... .......
7. Other production costs............................. 12 ....... ....... ....... ....... .......
8. Total cost of sales................................ 13 ....... ....... ....... ....... .......
C. Gross operating profit................................. 14 ....... ....... ....... ....... .......
D. Other operating expenses:
1. Selling general and administrative................. 15 ....... ....... ....... ....... .......
2. Taxes, other than income tax....................... 16 ....... ....... ....... ....... .......
3. Research costs..................................... 17 ....... ....... ....... ....... .......
4. Depreciation and amortization:
a. Pollution control facilities................... 18 ....... ....... ....... ....... .......
b. Other smelter facilities....................... 19 ....... ....... ....... ....... .......
5. Interest on short term debt........................ 20 ....... ....... ....... ....... .......
6. Miscellaneous operating expenses................... 21 ....... ....... ....... ....... .......
7. Total other operating expenses..................... 22 ....... ....... ....... ....... .......
E. Income from operations................................. 23 ....... ....... ....... ....... .......
F. Other income and (expense):
1. Gain/(loss) on disposition of property............. 24 ....... ....... ....... ....... .......
2. Miscellaneous other income and (expense)........... 25 ....... ....... ....... ....... .......
3. Total other income and (expense)................... 26 ....... ....... ....... ....... .......
G. Net taxable income..................................... 27 ....... ....... ....... ....... .......
----------------------------------------------------------------------------------------------------------------

Schedule A.4_Historical Capital Investment Summary
[Smelter identification]
----------------------------------------------------------------------------------------------------------------
Line 1979 1980 1981 1982 1983
----------------------------------------------------------------------------------------------------------------
A. Current assets:
1. Cash on hand and deposit........................... 01 ....... ....... ....... ....... .......
2. Temporary cash investments......................... 02 ....... ....... ....... ....... .......
3. Trade receivables, net:
a. Unaffiliated customers......................... 03 ....... ....... ....... ....... .......
b. Affiliated customers........................... 04 ....... ....... ....... ....... .......
4. Inventories:
a. Raw materials and products..................... 05 ....... ....... ....... ....... .......
b. Other materials and supplies................... 06 ....... ....... ....... ....... .......
5. Other current assets............................... 07 ....... ....... ....... ....... .......
6. Total current assets............................... 08 ....... ....... ....... ....... .......
B. Property, plant and equipment:
1. Land............................................... 09 ....... ....... ....... ....... .......
2. Buildings and improvements......................... 10 ....... ....... ....... ....... .......
3. Machinery and equipment............................ 11 ....... ....... ....... ....... .......
4. Transportation equipment........................... 12 ....... ....... ....... ....... .......
5. Pollution control facilities....................... 13 ....... ....... ....... ....... .......
6. Other fixed assets................................. 14 ....... ....... ....... ....... .......
7. Total smelter investment........................... 15 ....... ....... ....... ....... .......
8. Less: Accumulated depreciation and amortization.... 16 ....... ....... ....... ....... .......
9. Net smelter investment............................. 17 ....... ....... ....... ....... .......
C. Other noncurrent assets................................ 18 ....... ....... ....... ....... .......
D. Total smelter capital investment....................... 19 ....... ....... ....... ....... .......
E. Current liabilities:
1. Trade accounts and notes payable:
a. Unaffiliated suppliers......................... 20 ....... ....... ....... ....... .......
b. Affiliated suppliers........................... 21 ....... ....... ....... ....... .......
2. Other expense accruals............................. 22 ....... ....... ....... ....... .......
3. Notes payable, current............................. 23 ....... ....... ....... ....... .......
4. Other current liabilities.......................... 24 ....... ....... ....... ....... .......
5. Total current liabilities.......................... 25 ....... ....... ....... ....... .......
F. Net smelter capital investment......................... 26 ....... ....... ....... ....... .......
----------------------------------------------------------------------------------------------------------------

Schedule B_Pre-Control Revenue Forecast
[Smelter identification]
----------------------------------------------------------------------------------------------------------------
Line 1984 1985 1986 1987 1988 1989 1990
----------------------------------------------------------------------------------------------------------------
A. Forecast smelter
revenues_unaffiliated parties:
1. Concentrates processed........... 01 ....... ....... ....... ....... ....... ....... .......
2. Smelting charge.................. 02 ....... ....... ....... ....... ....... ....... .......
3. Total smelter revenues........... 03 ....... ....... ....... ....... ....... ....... .......
4. Average product grade............ 04 ....... ....... ....... ....... ....... ....... .......
B. Forecast smelter revenues_affiliated
parties:
1. Concentrates processed........... 05 ....... ....... ....... ....... ....... ....... .......
2. Smelting charge.................. 06 ....... ....... ....... ....... ....... ....... .......
3. Total smelter revenues........... 07 ....... ....... ....... ....... ....... ....... .......
4. Average product grade............ 08 ....... ....... ....... ....... ....... ....... .......
C. Forecast co-product and by-product
sales:
1. Total co-product revenues........ 09 ....... ....... ....... ....... ....... ....... .......
2. Total by-product revenues from:
a. Pollution control facilities. 10 ....... ....... ....... ....... ....... ....... .......
b. Other smelter processing..... 11 ....... ....... ....... ....... ....... ....... .......
3. Total co-product and by-product 12 ....... ....... ....... ....... ....... ....... .......
revenues...........................
----------------------------------------------------------------------------------------------------------------

Schedule B.2_Pre-Control Cost Forecast
[Smelter identification]
----------------------------------------------------------------------------------------------------------------
Line 1984 1985 1986 1987 1988 1989 1990
----------------------------------------------------------------------------------------------------------------
A. Forecast production labor cost:
1. Direct labor hours............... 01 ....... ....... ....... ....... ....... ....... .......
2. Average hourly wage rate......... 02 ....... ....... ....... ....... ....... ....... .......
3. Total wage payments.............. 03 ....... ....... ....... ....... ....... ....... .......
4. Supplemental employee benefits... 04 ....... ....... ....... ....... ....... ....... .......
5. Total production labor cost...... 05 ....... ....... ....... ....... ....... ....... .......
B. Forecast energy costs:
1. Electricity:
a. Quantity in kilowatt hours... 06 ....... ....... ....... ....... ....... ....... .......
b. Price per kwh................ 07 ....... ....... ....... ....... ....... ....... .......
c. Total electricity payments... 08 ....... ....... ....... ....... ....... ....... .......
2. Natural gas:
a. Quantity in mcf.............. 09 ....... ....... ....... ....... ....... ....... .......
b. Price per mcf................ 10 ....... ....... ....... ....... ....... ....... .......
c. Total natural gas payments... 11 ....... ....... ....... ....... ....... ....... .......
3. Coal:
a. Quantity in tons............. 12 ....... ....... ....... ....... ....... ....... .......
b. Price per ton................ 13 ....... ....... ....... ....... ....... ....... .......
c. Total coal payments.......... 14 ....... ....... ....... ....... ....... ....... .......
4. Fuel oil:
a. Quantity in gallons.......... 15 ....... ....... ....... ....... ....... ....... .......
b. Price per gallon............. 16 ....... ....... ....... ....... ....... ....... .......
c. Total fuel oil payments...... 17 ....... ....... ....... ....... ....... ....... .......
5. Other (specify):
a. Quantity (specific units).... 18 ....... ....... ....... ....... ....... ....... .......
b. Price per unit............... 19 ....... ....... ....... ....... ....... ....... .......
c. Total payments............... 20 ....... ....... ....... ....... ....... ....... .......
6. Total energy costs............... 21 ....... ....... ....... ....... ....... ....... .......
----------------------------------------------------------------------------------------------------------------

Schedule B.3_Pre-Control Forecast Profit and Loss Summary
[Smelter identification]
----------------------------------------------------------------------------------------------------------------
Line 1984 1985 1986 1987 1988 1989 1990
----------------------------------------------------------------------------------------------------------------
A. Forecast operating revenues:
1. Smelter revenues_unaffiliated 01 ....... ....... ....... ....... ....... ....... .......
parties............................
2. Smelter revenues_affiliated 02 ....... ....... ....... ....... ....... ....... .......
parties............................
3. Co-product and by-product sales.. 03 ....... ....... ....... ....... ....... ....... .......
4. Other operating revenues......... 04 ....... ....... ....... ....... ....... ....... .......
5. Total operating revenues......... 05 ....... ....... ....... ....... ....... .......
B. Forecast cost of sales:
1. Material costs................... 06 ....... ....... ....... ....... ....... ....... .......
2. Production labor costs........... 07 ....... ....... ....... ....... ....... .......
3. Energy costs..................... 08 ....... ....... ....... ....... ....... ....... .......
4. Pollution control costs.......... 09 ....... ....... ....... ....... ....... ....... .......
5. Production overhead.............. 10 ....... ....... ....... ....... ....... ....... .......
6. Other production costs........... 11 ....... ....... ....... ....... ....... ....... .......
7. Total cost of sales.............. 12 ....... ....... ....... ....... ....... ....... .......
C. Forecast gross operating profit...... 13 ....... ....... ....... ....... ....... ....... .......
D. Forecast other operating expenses:
1. Selling, general and 14 ....... ....... ....... ....... ....... ....... .......
administrative expenses............
2. Taxes, other than income tax..... 15 ....... ....... ....... ....... ....... ....... .......
3. Research costs................... 16 ....... ....... ....... ....... ....... ....... .......
4. Depreciation and amortization:
a. Pollution control facilities. 17 ....... ....... ....... ....... ....... ....... .......
b. Other smelter facilities..... 18 ....... ....... ....... ....... ....... ....... .......
5. Interest......................... 19 ....... ....... ....... ....... ....... ....... .......
6. Miscellaneous operating expenses. 20 ....... ....... ....... ....... ....... ....... .......
7. Total other operating expenses... 21 ....... ....... ....... ....... ....... ....... .......
E. Forecast income from operations...... 22 ....... ....... ....... ....... ....... ....... .......
----------------------------------------------------------------------------------------------------------------

Schedule B.4_Constant Controls Revenue Forecast
[Smelter identification]
----------------------------------------------------------------------------------------------------------------
Line 1984 1985 1986 1987 1988 1989 1990
----------------------------------------------------------------------------------------------------------------
A. Forecast smelter
revenues_unaffiliated parties:
1. Concentrates processed........... 01 ....... ....... ....... ....... ....... ....... .......
2. Smelting charge.................. 02 ....... ....... ....... ....... ....... ....... .......
3. Total smelter revenues........... 03 ....... ....... ....... ....... ....... ....... .......
4. Average product grade............ 04 ....... ....... ....... ....... ....... ....... .......
B. Forecast smelter revenues_affiliated
parties:
1. Concentrates processed........... 05 ....... ....... ....... ....... ....... ....... .......
2. Smelting charge.................. 06 ....... ....... ....... ....... ....... ....... .......
3. Total smelter revenues........... 07 ....... ....... ....... ....... ....... ....... .......
4. Average product grade............ 08
C. Forecast co-product and by-product
sales:
1. Total co-product revenues........ 09 ....... ....... ....... ....... ....... ....... .......
2. Total by-product revenues from:
a. Pollution control faciltites. 10 ....... ....... ....... ....... ....... ....... .......
b. Other smelter processing..... 11 ....... ....... ....... ....... ....... ....... .......
3. Total co-product and by-product 12 ....... ....... ....... ....... ....... ....... .......
revenues...........................
----------------------------------------------------------------------------------------------------------------

Schedule B.5_Constant Controls Cost Forecast
[Smelter identification]
----------------------------------------------------------------------------------------------------------------
Line 1984 1985 1986 1987 1988 1989 1990
----------------------------------------------------------------------------------------------------------------
A. Forecast production labor cost:
1. Direct labor hours............... 01 ....... ....... ....... ....... ....... ....... .......
2. Average hourly wage rate......... 02 ....... ....... ....... ....... ....... ....... .......
3. Total wage payments.............. 03 ....... ....... ....... ....... ....... ....... .......
4. Supplemental employee benefits... 04 ....... ....... ....... ....... ....... ....... .......
5. Total production labor cost...... 05 ....... ....... ....... ....... ....... ....... .......
B. Forecast energy costs:
1. Electricity:
a. Quantity in kilowatt hours... 06 ....... ....... ....... ....... ....... ....... .......
b. Price per kwh................ 07 ....... ....... ....... ....... ....... ....... .......
c. Total electricity payments... 08 ....... ....... ....... ....... ....... ....... .......
2. Natural gas:
a. Quantity in mcf.............. 09 ....... ....... ....... ....... ....... ....... .......
b. Price per mcf................ 10 ....... ....... ....... ....... ....... ....... .......
c. Total natural gas payments... 11 ....... ....... ....... ....... ....... ....... .......
3. Coal:
a. Quantity in tons............. 12 ....... ....... ....... ....... ....... ....... .......
b. Price per ton................ 13 ....... ....... ....... ....... ....... ....... .......
c. Total coal payments.......... 14 ....... ....... ....... ....... ....... ....... .......
4. Fuel oil:
a. Quantity in gallons.......... 15 ....... ....... ....... ....... ....... ....... .......
b. Price per gallon............. 16 ....... ....... ....... ....... ....... ....... .......
c. Total fuel oil payments...... 17 ....... ....... ....... ....... ....... ....... .......
5. Other (specify):
a. Quantity (specific units).... 18 ....... ....... ....... ....... ....... ....... .......
b. Price per unit............... 19 ....... ....... ....... ....... ....... ....... .......
c. Total payments............... 20 ....... ....... ....... ....... ....... ....... .......
6. Total energy costs............... 21 ....... ....... ....... ....... ....... ....... .......
----------------------------------------------------------------------------------------------------------------

Schedule B.6_Constant Controls Profit and Loss Summary for the Profit Protection Test
[Smelter identification]
----------------------------------------------------------------------------------------------------------------
Line 1984 1985 1986 1987 1988 1989 1990
----------------------------------------------------------------------------------------------------------------
A. Forecast operating revenues:
1. Smelter revenues_unaffiliated 01 ....... ....... ....... ....... ....... ....... .......
parties............................
2. Smelter revenues_affiliated 02 ....... ....... ....... ....... ....... ....... .......
parties............................
3. Co-product and by-product sales.. 03 ....... ....... ....... ....... ....... ....... .......
4. Other operating revenues......... 04 ....... ....... ....... ....... ....... ....... .......
5. Total operating revenues......... 05 ....... ....... ....... ....... ....... ....... .......
B. Forecast cost of sales:
1. Material costs................... 06 ....... ....... ....... ....... ....... ....... .......
2. Production labor costs........... 07 ....... ....... ....... ....... ....... ....... .......
3. Energy costs..................... 08 ....... ....... ....... ....... ....... ....... .......
4. Pollution control costs.......... 09 ....... ....... ....... ....... ....... ....... .......
5. Production overhead.............. 10 ....... ....... ....... ....... ....... ....... .......
6. Other production costs........... 11 ....... ....... ....... ....... ....... ....... .......
7. Total cost of sales.............. 12 ....... ....... ....... ....... ....... ....... .......
C. Forecast gross operating profit...... 13 ....... ....... ....... ....... ....... ....... .......
D. Forecast other operating expenses:
1. Selling, general and 14 ....... ....... ....... ....... ....... ....... .......
administrative expenses............
2. Taxes, other than income tax..... 15 ....... ....... ....... ....... ....... ....... .......
3. Research costs................... 16 ....... ....... ....... ....... ....... ....... .......
4. Depreciation and amortization:
a. Pollution control facilities. 17 ....... ....... ....... ....... ....... ....... .......
b. Other smelter facilities..... 18 ....... ....... ....... ....... ....... ....... .......
5. Interest......................... 19 ....... ....... ....... ....... ....... ....... .......
6. Miscellaneous operating expenses. 20 ....... ....... ....... ....... ....... ....... .......
7. Total other operating expenses... 21 ....... ....... ....... ....... ....... ....... .......
E. Forecast income from operations...... 22 ....... ....... ....... ....... ....... ....... .......
----------------------------------------------------------------------------------------------------------------

Schedule B.7_Profit Protection Test
[Smelter identification]
----------------------------------------------------------------------------------------------------------------
Line 1984 1985 1986 1987 1988 1989 1990 Total
----------------------------------------------------------------------------------------------------------------
A. Pre-control case:
1. Net income from 01 ....... ....... ....... ....... ....... ....... ....... XXXX
operations................
2. Discount factors........ 02 ....... ....... ....... ....... ....... ....... ....... XXXX
3. Present value of future 03 ....... ....... ....... ....... ....... ....... ....... XXXX
net income................
4. Horizon value........... 04 XXXX XXXX XXXX XXXX XXXX XXXX XXXX .......
5. Discount factor......... 05 XXXX XXXX XXXX XXXX XXXX XXXX XXXX .......
6. Present value of horizon 06 XXXX XXXX XXXX XXXX XXXX XXXX XXXX .......
value.....................
7. Present value of future 07 XXXX XXXX XXXX XXXX XXXX XXXX XXXX .......
net income................
8. Total present value..... 08 XXXX XXXX XXXX XXXX XXXX XXXX XXXX .......
B. Constant controls case:
1. Net income from 09 ....... ....... ....... ....... ....... ....... ....... XXXX
operations................
2. Discount factors........ 10 ....... ....... ....... ....... ....... ....... ....... XXXX
3. Present value of future 11 ....... ....... ....... ....... ....... ....... ....... XXXX
net income................
4. Horizon value........... 12 XXXX XXXX XXXX XXXX XXXX XXXX XXXX .......
5. Discount factor......... 13 XXXX XXXX XXXX XXXX XXXX XXXX XXXX .......
6. Present value of horizon 14 XXXX XXXX XXXX XXXX XXXX XXXX XXXX .......
value.....................
7. Present value of future 15 XXXX XXXX XXXX XXXX XXXX XXXX XXXX .......
net income................
8. Total present value..... 16 XXXX XXXX XXXX XXXX XXXX XXXX XXXX .......
C. Ratio of total present value 17 XXXX XXXX XXXX XXXX XXXX XXXX XXXX .......
of constant controls case to
total, present value of base
case..........................
----------------------------------------------------------------------------------------------------------------

Schedule C.1_Constant Controls Profit and Loss Summary for the Rate of Return Test
[Smelter identification]
----------------------------------------------------------------------------------------------------------------
Line 1984 1985 1986 1987 1988 1989 1990
----------------------------------------------------------------------------------------------------------------
A. Forecast operating revenues:
1. Smelter revenues_unaffilated 01 ....... ....... ....... ....... ....... ....... .......
parties............................
2. Smelter revenues_affiliated 02 ....... ....... ....... ....... ....... ....... .......
parties............................
3. Co-product and by-product sales.. 03 ....... ....... ....... ....... ....... ....... .......
4. Other operating revenues......... 04 ....... ....... ....... ....... ....... ....... .......
5. Total operating revenues......... 05 ....... ....... ....... ....... ....... ....... .......
B. Forecast cost of sales:
1. Material costs................... 06 ....... ....... ....... ....... ....... ....... .......
2. Production labor costs........... 07 ....... ....... ....... ....... ....... ....... .......
3. Energy costs..................... 08 ....... ....... ....... ....... ....... ....... .......
4. Pollution control costs.......... 09 ....... ....... ....... ....... ....... ....... .......
5. Production overhead.............. 10 ....... ....... ....... ....... ....... ....... .......
6. Other production costs........... 11 ....... ....... ....... ....... ....... ....... .......
7. Total cost of sales.............. 12 ....... ....... ....... ....... ....... ....... .......
C. Forecast gross operating profit...... 13 ....... ....... ....... ....... ....... ....... .......
D. Forecast other operating expenses:
1. Selling, general and 14 ....... ....... ....... ....... ....... ....... .......
administrative expenses............
2. Taxes, other than income tax..... 15 ....... ....... ....... ....... ....... ....... .......
3. Research costs................... 16 ....... ....... ....... ....... ....... ....... .......
4. Depreciation and amortization
a. Pollution control facilities. 17 ....... ....... ....... ....... ....... ....... .......
b. Other smelter facilities..... 18 ....... ....... ....... ....... ....... ....... .......
5. Interest on short-term debt...... 19 ....... ....... ....... ....... ....... ....... .......
6. Miscellaneous operating expenses. 20 ....... ....... ....... ....... ....... ....... .......
7. Total other operating expenses... 21 ....... ....... ....... ....... ....... ....... .......
E. Forecast income from operations...... 22 ....... ....... ....... ....... ....... ....... .......
F. Forecast income taxes................ 23 ....... ....... ....... ....... ....... ....... .......
G. Forecast net income from operations.. 24 ....... ....... ....... ....... ....... ....... .......
----------------------------------------------------------------------------------------------------------------

Schedule C.2_Constant Controls Sustaining Capital Investment Forecast
[Smelter identification]
----------------------------------------------------------------------------------------------------------------
Sustaining capital Line 1984 1985 1986 1987 1988 1989 1990
----------------------------------------------------------------------------------------------------------------
1. Land................................. 01 ....... ....... ....... ....... ....... ....... .......
2. Buildings and improvements........... 02 ....... ....... ....... ....... ....... ....... .......
2. Machinery and equipment.............. 03 ....... ....... ....... ....... ....... ....... .......
4. Transportation equipment............. 04 ....... ....... ....... ....... ....... ....... .......
5. Pollution control facilities......... 05 ....... ....... ....... ....... ....... ....... .......
6. Other fixed assets................... 06 ....... ....... ....... ....... ....... ....... .......
7. Total smelter sustaining capital..... 07 ....... ....... ....... ....... ....... ....... .......
----------------------------------------------------------------------------------------------------------------

Schedule C.3_Historical Capital Investment in Constant Dollars
[Smelter identification]
----------------------------------------------------------------------------------------------------------------
Nominal Constant
Items from 1983 balance sheet Line dollars dollars
----------------------------------------------------------------------------------------------------------------
A. Current assets:
1. Cash on hand and deposit................................................ 01 ......... .........
2. Temporary cash investments.............................................. 02 ......... .........
3. Trade receivables, net:
a. Unaffiliated customers.............................................. 03 ......... .........
b. Affiliated customers................................................ 04 ......... .........
4. Inventories:
a. Raw materials and products.......................................... 05 ......... .........
b. Other materials and supplies........................................ 06 ......... .........
5. Other current assets.................................................... 07 ......... .........
6. Total current assets.................................................... 08 ......... .........
B. Property, plant and equipment:
1. Land.................................................................... 09 ......... .........
2. Buildings and improvements.............................................. 10 ......... .........
3. Machinery and equipment................................................. 11 ......... .........
4. Transportation equipment................................................ 12 ......... .........
5. Pollution control facilities............................................ 13 ......... .........
6. Other fixed assets...................................................... 14 ......... .........
7. Total smelter investments............................................... 15 ......... .........
8. Less: Accumulated depreciation and amortization......................... 16 ......... .........
9. Net smelter investment.................................................. 17 ......... .........
C. Other noncurrent assets..................................................... 18 ......... .........
D. Total smelter capital investment............................................ 19 ......... .........
E. Current liabilities:
1. Trade accounts and notes payable:
a. Unaffiliated suppliers.............................................. 20 ......... .........
b. Affiliated suppliers................................................ 21 ......... .........
2. Other expense accruals.................................................. 22 ......... .........
3. Notes payable, current.................................................. 23 ......... .........
4. Other current liabilities............................................... 24 ......... .........
5. Total current liabilities............................................... 25 ......... .........
F. Net smelter capital investment.............................................. 26 ......... .........
----------------------------------------------------------------------------------------------------------------

Schedule C.4_Rate of Return Test
[Smelter identification]
----------------------------------------------------------------------------------------------------------------
Line 1984 1985 1986 1987 1988 1989 1990 Total
----------------------------------------------------------------------------------------------------------------
A. Operating cash flow
projection:
1. Net income from 01 ....... ....... ....... ....... ....... ....... ....... XXXX
operations................
2. Depreciation and
amortization:
a. Pollution control 02 ....... ....... ....... ....... ....... ....... ....... XXXX
facilities............
b. Other smelter 03 ....... ....... ....... ....... ....... ....... ....... XXXX
facilities............
3. Operating cash flow..... 04 ....... ....... ....... ....... ....... ....... ....... XXXX
4. Capital expenditure
projections:
a. Constant controls... 05 ....... ....... ....... ....... ....... ....... ....... XXXX
b. Sustaining capital.. 06 ....... ....... ....... ....... ....... ....... ....... XXXX
c. Total............... 07 ....... ....... ....... ....... ....... ....... ....... XXXX
5. Net cash flow 08 ....... ....... ....... ....... ....... ....... ....... XXXX
projections...............
6. Discount factors........ 09 ....... ....... ....... ....... ....... ....... ....... XXXX
7. Present value of future 10 ....... ....... ....... ....... ....... ....... ....... XXXX
cash flows................
B. Net present value:
1. Horizon value........... 11 XXXX XXXX XXXX XXXX XXXX XXXX XXXX .......
2. Discount factor......... 12 XXXX XXXX XXXX XXXX XXXX XXXX XXXX .......
3. Present value of horizon 13 XXXX XXXX XXXX XXXX XXXX XXXX XXXX .......
value.....................
4. Present value of future 14 XXXX XXXX XXXX XXXX XXXX XXXX XXXX .......
cash flows................
5. Total present value..... 15 XXXX XXXX XXXX XXXX XXXX XXXX XXXX .......
6. Net smelter capital 16 XXXX XXXX XXXX XXXX XXXX XXXX XXXX .......
investment in constant
dollars...................
7. Net present value....... 17 XXXX XXXX XXXX XXXX XXXX XXXX XXXX .......
----------------------------------------------------------------------------------------------------------------

Schedule C.5_Horizon Value of Cash Flows
[Smelter identification]
----------------------------------------------------------------------------------------------------------------
Final forecast Horizon years
years -----------------------------------------------------
Line ------------------
1989 1990 1991 1992 1993 1994 1995 Total
----------------------------------------------------------------------------------------------------------------
A. Depreciation-free horizon
value:
1. Net cash flow 01 ....... ....... XXXX XXXX XXXX XXXX XXXX XXXX
projections...............
2. Depreciation tax
savings:
a. Depreciation and 02 ....... ....... XXXX XXXX XXXX XXXX XXXX XXXX
amortization..........
b. Marginal tax rate... 03 ....... ....... XXXX XXXX XXXX XXXX XXXX XXXX
c. Tax savings......... 04 ....... ....... XXXX XXXX XXXX XXXX XXXX XXXX
3. Depreciation-free net
cash flows:
a. Nominal dollar 05 ....... ....... XXXX XXXX XXXX XXXX XXXX XXXX
values................
b. 1990 dollar values.. 06 ....... ....... XXXX XXXX XXXX XXXX XXXX XXXX
c. Average............. 07 XXXX XXXX XXXX XXXX XXXX XXXX XXXX .......
4. Horizon factor.......... 08 XXXX XXXX XXXX XXXX XXXX XXXX XXXX .......
5. Depreciation-free 09 XXXX XXXX XXXX XXXX XXXX XXXX XXXX .......
horizon value.............
B. Depreciation tax savings
over the horizon period:
1. Depreciation and 10 XXXX XXXX ....... ....... ....... ....... ....... XXXX
amortization..............
2. Marginal tax rate....... 11 XXXX XXXX ....... ....... ....... ....... ....... XXXX
3. Tax savings............. 12 XXXX XXXX ....... ....... ....... ....... ....... XXXX
4. Discount factors........ 13 XXXX XXXX ....... ....... ....... ....... ....... XXXX
5. Present value of tax 14 XXXX XXXX ....... ....... ....... ....... ....... XXXX
savings...................
6. Total present value of 15 XXXX XXXX XXXX XXXX XXXX XXXX XXXX .......
tax savings...............
C. Horizon Value............... 16 XXXX XXXX XXXX XXXX XXXX XXXX XXXX .......
----------------------------------------------------------------------------------------------------------------

Schedule D.1_Interim Controls Revenue Forecast
[Smelter Identification]
----------------------------------------------------------------------------------------------------------------
Line 1984 1985 1986 1987 1988 1989 1990
----------------------------------------------------------------------------------------------------------------
A. Forecast smelter
revenues_unaffiliated parties:
1. Concentrates processed........... 01 ....... ....... ....... ....... ....... ....... .......
2. Smelting charge.................. 02 ....... ....... ....... ....... ....... ....... .......
3. Total smelter revenues........... 03 ....... ....... ....... ....... ....... ....... .......
4. Average product grade............ 04 ....... ....... ....... ....... ....... ....... .......
B. Forecast smelter revenues_affiliated
parties:
1. Concentrates processed........... 05 ....... ....... ....... ....... ....... ....... .......
2. Smelting charge.................. 06 ....... ....... ....... ....... ....... ....... .......
3. Total smelter revenues........... 07 ....... ....... ....... ....... ....... ....... .......
4. Average product grade............ 08 ....... ....... ....... ....... ....... ....... .......
C. Forecast co-product and by-product
sales:
1. Total co-product revenues........ 09 ....... ....... ....... ....... ....... ....... .......
2. Total by-product revenues from: (continued)