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Offsets described in (a) and (b) above do not impact the calculation of Estimated <br />Payments or the Reconciliation of Estimated Payments since they are outside the cost <br />model. The allocations described in (c) above, if any, will be considered in the annual <br />Reconciliation as described in Exhibit D. <br />Document Dated 5-29-12 <br />49 <br />