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.[UPI 15 °94 i6:34 PAPkER POE Al)Al'IS 91'9 :a~8 0564 P. 5 Taxpayer Exhibits P-I through P-6 as designated at the hearing- Workpapers for Taxpayer Exhibit P. Admitted for illustrative purposes only. Taxpayer Exhibit 1~-7 as designated at the hearing - Article entitled 'The Cost Approach to Valuing Machinery and Equipment." 9. Taxpayer Exhibits Wi Cc~parisons, charts, i0. Taxpayer Exhibits X, ii. Taxpayer Exhibits BB 12. Taxpayer Exhibit DD1, Employment contracts. 13. Taxpayer Exhibit EE - 14. Taxpayer Exhibit FF - 20 March 1991. 16. 17. i9. 20. 21. Taxpayer Exhibits Q through W - Exhibit B - Pre-hearing Order. 23. through W6 as designatedat the hearing - etc. Illustrative only. Y and Z - Exhibit B - Pre-hearir~ Order. and CC - Exhibit B - Pre-hearing Order. pages 1-5, DD2, and DD3, pages 1-3 - Asset listings. Letter from Mr. Machen to Mr. Shea, dated Taxpayer Exhibit GG - Transcript of the deposition of Terry L. Rowland, taken 24 March 1994. Taxpayer ExhibitHH - Transcript of the deposition of william P. Ferriss, taken 24 March 1994. Taxpayer Exhibit JJ - Excerpt from the 1983 Cabarrus County Schedule of values, Standards, and Rules, setting forth improvement use codes and base rates. Taxpayer Exhibit KK - Excerpt from the 1991 Cabarrus County Schedule of Values, Standards, and Rules, setting forth improvemetlt use codes and base rates. Taxpayer Exhibit fL - Schedule of actual costs. Taxpayer Exhibit MM - Spreadsheet. Admitted for impeachment purposes only. Taxpayer ExhibitNN - Spreadsheet. Admitted for illustrative purposes only. expert in ~he a~raisal of business personal property and real proper ry. -4-