Learn about the processes, economic studies, online statistics and well known statistical studies used in a personal injury and wrongful death loss of earning capacity economic damages analysis.

1. The Numbers, Studies and Statistics Behind a
Personal Injury/Wrongful Death Economic
Damages Analysis
Presented by:
Robert Vance, CPA, ABV, CFF, CVA, CFP
Forensic & Valuation Services, PLC
901-507-9173
www.ForensicVal.com
rvance@ForensicVal.com

2. SOURCES OF INFORMATION
 Determining Economic Damages, James
Publishing, Gerald Martin, Ph.D.
 ValuSource.com is beta testing Advocate Personal
Injury Economist, Employment Law Economist
and Wrongful Death Economist
 National Association for Forensic Economists
www.nafe.net which publishes the Journal of
Forensic Economics
 A number of studies and websites will be referenced
throughout

3. WHAT IS DISCOUNTING TO PRESENT VALUE?
The process of converting future cash flow(s)
into a current, present value, lump-sum figure
Cash flows are discounted to account for the
“Time Value of Money”
End of Year
0 +1 +2 +3 +4
3%
$1,000 $1,000 $1,000
$970.87
$942.60
$915.14
$2,828.61 = PVA3

4. WHY DOES PRESENT VALUE MATTER?
 Economic losses are calculated to the “Present
Value” to quantify a steady stream of lost past
and lost future income into a single, lump-sum
figure for settlement or award purposes
 The Present Value of the economic losses is
“The Replacement Value of a Life”

5. THE REPLACEMENT VALUE OF A LIFE
Essential Elements
1. Loss of Earning Capacity that would have been
earned from jobs or occupations, less mitigating
earnings, if any
2. Loss of Fringe Benefits that are part of the jobs
or occupational income streams
3. Loss of Household Services that would have
been performed, less services still able to
perform

6. THE REPLACEMENT VALUE OF A LIFE
Essential Elements
4. Medical & Rehabilitation Bills incurred in the
past plus estimates of future bills from a Life
Care Plan
5. Discount all Losses to Present Value, usually to
the Trial Date

7. TIMELINE FOR A DAMAGES ANALYSIS
Loss of Earning Capacity & Loss of Fringe Benefits
Loss of Household Services & Medical Bills
Injury Trial Worklife Life
Date Date Expectancy Expectancy
Past or Future or
Pre-Trial Post-Trial

8. Essential Elements
1. LOSS OF EARNING CAPACITY
a) Establish the earnings base/earning capacity
(what was earned or could have been earned)
b) Over Worklife Expectancy from date of injury
 Source:
• “The Markov Process Model of Labor Force Activity:
Extended Tables of Central Tendency, Shape, Percentile
Points, and Bootstrap Standard Errors” (Skoog & Ciecka)
Journal of Forensic Economics 22(2), 2011, pp.165-229
© 2011 by the National Assoc. of Forensic Economics
Gary R. Skoog, James E. Ciecka and Kurt V. Krueger

11. Essential Elements
1. LOSS OF EARNING CAPACITY
c) Inflation often removed from earnings
increases (and correspondingly from the
discount rate) under the “Constant Dollar”
method
d) Earnings based on education, training &
experience
 Consider promotions & career ladder at employer
 Age, health, intelligence & record of employment

12. Essential Elements
1. LOSS OF EARNING CAPACITY
f) Deduct the mitigating earnings still able to
earn
g) Taxes are not usually deducted
h) Injury or death of a child
 No work history and usually not married & no children
 Project earnings based upon a survey of family
educational background and socio-economic status

13. Joan Smith
10-30-95
12-20-06
Gregory Smith - Father
Allison Smith - Mother
BA - Business
Assoc Degree
Assoc Degree / Navy
Asst Mgr – Diet Consultant
District Market Mgr ($50,000)
Carol Nesmith (sister) (Nashville, TN) Susan White (sister)
David Smith (brother)
PhD – Law Assoc – Applied Science
(Deerfield Beach, FL)
BS – Nursing / Assoc – Applied Sciences Certified Diagnostic Sonography
MS – Computer IS / BA – Accounting
Atty at Law ($50,000) RT(R),RDMS,RVT,RCS ($91,000)
Chief Ops Officer ($100,000)
Thomas Nesmith (brother-in-law) Mike White (brother-in-law) (Age 39)
Margaret Smith (sister-in-law)
PhD – Medicine BA – Marketing
BA – Journalism
BS – Biology Assoc – Electronic Tech
Special Events Coordinator
Chief of Vascular Surgery ($800,000) Facility Ops Spvr ($57,000)
Eugene Smith Alma Sue Elway
Thomas Elway
BS – Econ/Fin Wilma Jean Smith Assoc Degree BA – Sociology
PhD – Veterinary / Army
MA – Education Teacher / Child Care Provider Teacher / Social Case Worker
Medical Officer – US Dept Agr ($73,000)
Bus/IT Instructor ($100,000)
Sara Smith RE Smith
BA – Education Owner / Operator
Teacher RT Smith Lumber Company
Elijah Smith
Raymond Smith
MS - Business
Owner / Operator
BA – Business
RT Smith Lumber Company
Business Manager

14. Joan Smith
Family Member Education and Income Summary
Annual Value Annual Value
Annual Weekly in Indexed to Future
Occupation SOC Co d e Wage Salary and Education Attainment Table** Hours 2005 Dollars Future Year Year
Attorney 2 3 10 11 50,000 Wage and Salary Workers (Part-Time) High School 20 12,818 14,019 2014
Business Manager 119 19 9 65,430 * Wage and Salary Workers (Full-Time) Some College 40 29,640 33,068 2016
Business/IT Instructor 2 510 11 100,000 Wage and Salary Workers (Full-Time) Bachelor's 40 42,276 48,114 2018
Certified Diagnostic Sonography 2 9 112 4 91,000 Wage and Salary Workers (Full-Time) Bachelor's/Advanced 40 51,116 60,537 2022
Chief of Vascular Surgery 2 9 10 6 7 800,000
Chief Operating Officer 1110 11 100,000 **Current Population Survey, U.S. Department of Labor, Bureau of Labor Statistics, T able 17: Median usual weekly earnings
CPA 13 2 0 11 43,650 * of full-time wage and salary workers 25 years and over by educational attainment and sex, 2005 annual averages.
Diet Consultant 2 9 10 3 1 40,080 *
District Market Manager 112 0 2 2 50,000
Electrical Engineer 172 0 71 59,730 *
Facility Operations Supervisor 119 19 9 57,000 The use of government statistical wage and salary earnings is justified
Marketing Manager 112 0 2 1 89,380 * given that the family history of annual earnings on average is in fact higher.
Medical Office Manager 119 111 66,740 *
Medical Officer 119 111 73,000
Owner / Operator 1110 2 1 50,000 *
Owner / Operator 1110 2 1 50,000 *
Special Events Coordinator 13 112 1 42,230 *
Teacher 2 52 0 2 1 45,560 *
Teacher 2 52 0 2 1 45,560 *
Teacher / Child Care Provider 2 53 0 9 9 34,540 *
Teacher / Social Case Worker 2 53 0 9 9 34,540 *
VP of Marketing 112 0 2 1 126,470 *
Average Annual Wage 96,132
*Occupational wage information provided by U.S. Department of Labor, Bureau of Labor
Statistics, May 2005, Annual Median Wage, Area T N-MS-AR; otherwise by family members.
Degree(s) Held by Family Members
High School Associates Bachelor's Advanced
22 6 18 9
100% 27% 82% 41%

15. Essential Elements
1. LOSS OF EARNING CAPACITY
h) Sources of Income Data:
 W-2s, 1040s, paystubs, depos of family
 Government surveys and statistics
• Bureau of Labor Statistics, Department of
Labor, “Occupational Employment Statistics (OES)
Survey” http:/stat.bls.gov/oes/home.htm
• US Dept. of Commerce, Bureau of the Census: “Money
Income of Households…Money Earnings by Sex, Age &
Education,” & “US Industry & Trade Outlook”

16. Essential Elements
1. LOSS OF EARNING CAPACITY
h) Sources of Income Data (cont’d):
 A vocational rehabilitation expert (also: impairment)
 Industry specific
• Accounting: American Institute of CPAs, Robert Half &
Assoc.
• Legal: ABA, Altman Weil, Inc., FindLaw.com
• Medical: AMA, Medical Group Management
Assoc., Medical Economics
• Military: Military.com

17. Essential Elements
1. LOSS OF EARNING CAPACITY
i) Personal Consumption - in WD
cases, generally subtract a % (might justify
the lower Personal Maintenance)
 Purchases made by an individual family member
exclusively for his or her own benefit, such as
haircuts, food, clothes, toiletries, jewelry, medical
expenses, etc.
 The amount of income that would have gone toward the
consumption of the decedent is usually subtracted from
the projected lost income

18. Essential Elements
1. LOSS OF EARNING CAPACITY
i) Personal Consumption (cont’d)
 Assumptions often made for the number of persons in a
household as this impacts the % consumed
 Income level usually affects the % consumed
 Source:
• “Patton-Nelson Personal Consumption Tables 2005-06”
Journal of Forensic Economics 20(3), 2007, pp. 217-225
©2009 by the National Assoc. of Forensic Economics
Michael R. Ruble, Robert T. Patton, and David M. Nelson

20. Essential Elements
2. LOSS OF FRINGE BENEFITS
a) Part of the job or occupation
b) Expressed in the calculation as a % of gross
lost Earning Capacity
c) Can be 20% - 40%

21. Essential Elements
2. LOSS OF FRINGE BENEFITS
c) Examples:
11.7% Employer paid FICA, Unemployment & Worker’s
Comp. (Legally-Required)
11.6% Health & Other Insurance
3.0% Retirement Plans
9.8% Employer paid Holidays & Vacations
? On-site Child Care & Meals
36.1%

22. Traditional Fringe Benefits-Private Industry
Bureau of Labor Statistics Economic News Release, June 7, 2012, "Employer Costs for Employee Compensation",
March 2012, Table A. Relative importance of employer costs for employee compensation, All Workers.
Private Industry
Paid leave 9.8%
Health Insurance 11.0%
Other Insurance 0.6%
Defined contribution plan 3.0%
Legally required 11.7%
Percentage of Wages 36.1%
Civilian Workers Private Industry
Comp. Comp.
Component % of Wages Component % of Wages
Wages and salaries 69.3% 70.3%
Benefits 30.7% 29.7%
100.0% 100.0%
Paid leave 7.0% 10.1% 6.9% 9.8%
Supplemental pay 2.4% 3.5% 2.9% 4.1%
Health Insurance 8.5% 12.3% 7.7% 11.0%
Other Insurance 0.4% 0.6% 0.4% 0.6%
Defined benefit plan 2.8% 4.0% 1.5% 2.1%
Defined contribution plan 1.8% 2.6% 2.1% 3.0%
Legally required 7.8% 11.3% 8.2% 11.7%
30.7% 44.4% 29.7% 42.3%

23. Essential Elements
2. LOSS OF FRINGE BENEFITS
d) Sources of fringe benefit data:
 Interview or depo of employer or family
 Government & private surveys & statistics
• U.S. Department of Labor, the Bureau of Labor
Statistics, in a study titled "Employer Costs for
Employee Compensation, June 7, 2012
• U.S. Research and Analysis Center, U.S. Chamber of
Commerce , "The 2008 Employee Benefits Study"

24. Essential Elements
2. LOSS OF FRINGE BENEFITS
e) Unvested or unconventional benefits
 Lucrative defined benefit pension plans
 Stock options
 Stock performance awards
 Unfunded retirement plans
 Deferred compensation plans
 Use of company vehicles

25. Essential Elements
3. LOSS OF HOUSEHOLD SERVICES
a) Services that can no longer be performed due
to injury or death
b) Not just for the loss of a homemaker
c) Include unpaid tasks that maintain and
enhance the lives of those in household
 Cooking, Cleaning, Lawn care, Child care &
transportation, Home & vehicle maintenance &
repairs, Gardening, Shopping, etc.

26. Essential Elements
3. LOSS OF HOUSEHOLD SERVICES
d) The loss, even though not directly compen-
sated like regular employment, has value to
the family nonetheless since the tasks will:
 Not be done at all or not as often
 Be done by someone else in the household (at the expense
of other things the "someone else" might have been
doing)
 Require outside assistance who may have to be
compensated

27. Essential Elements
3. LOSS OF HOUSEHOLD SERVICES
e) Valuation methods are generally based on
hours spent times an hourly rate
 Opportunity Cost Method (reference to what the
individual could have earned in the marketplace)
 Replacement Cost Method (reference to the cost to hire in
the marketplace)
f) Over the life expectancy
 Source: National Vital Statistics Reports

28. Essential Elements
3. LOSS OF HOUSEHOLD SERVICES
g) Most do not keep a log of hours spent on
household chores
h) Source:
 “The Dollar Value of a Day”, Expectancy Data (estimated
hours by chore along with hourly rates)
 www.expectancydata.com

29. Table 6. Married males that work full-time, wife does not work, youngest child ages 13 to 17
Dollar Weekly Waking Hours Standard
Weekly Hourly Participation
Value Secondary With Error
Time Use Category Hours Value At Home Rate
of a Day Child Care Family Percent
Inside Housework 0.87 $10.33 $1.28 0.00 0.46 0.87 14.6% 21.1%
Food Cooking & Clean-up 1.29 9.86 1.81 0.00 0.80 1.10 30.1 15.5
Pets, Home & Vehicles 5.05 12.11 8.74 0.00 2.01 4.81 38.9 9.2
Household Management 0.76 15.02 1.63 0.00 0.38 0.58 25.4 15.8
Shopping 1.78 11.46 2.91 0.00 1.19 0.13 32.1 11.2
Obtaining Services 0.10 13.18 0.18 0.00 0.02 0.05 2.3 26.4
Travel for Household Activity 1.81 11.96 3.09 0.00 1.09 0.01 40.2 7.9
Household Production 11.65 11.81 19.65 0.00 5.95 7.55 78.3 5.6
Household Children 1.26 11.01 1.99 n/a 1.08 0.56 22.3 18.4
Household Adults 0.17 11.23 0.28 0.00 0.15 0.12 5.7 51.2
Non-Household Members 0.68 11.39 1.10 0.00 0.42 0.27 8.5 32.2
Travel for Household Members 0.63 13.15 1.18 0.00 0.47 0.00 15.4 10.6
Travel for Non-Household Members 0.30 13.15 0.56 0.00 0.17 0.00 8.0 19.5
Caring and Helping 3.04 11.76 5.10 0.00 2.30 0.96 30.8 11.5
Table 35. Married females that are not in the labor force and not disabled, husband works,
youngest child under age 13
Dollar Weekly Waking Hours Standard
Weekly Hourly Participation
Value Secondary With Error
Time Use Category Hours Value At Home Rate
of a Day Child Care Family Percent
Inside Housework 12.29 $10.33 $18.14 8.75 6.21 11.99 79.6% 1.9%
Food Cooking & Clean-up 9.98 9.86 14.06 7.93 5.72 9.80 89.4 1.2
Pets, Home & Vehicles 2.39 12.11 4.13 1.74 1.51 2.13 24.0 4.2
Household Management 1.48 15.02 3.17 1.00 0.85 1.25 30.1 4.5
Shopping 4.99 11.46 8.17 3.32 3.78 0.09 55.0 2.4
Obtaining Services 0.22 13.18 0.42 0.14 0.11 0.16 5.5 12.3
Travel for Household Activity 2.81 11.96 4.81 1.90 2.23 0.07 58.1 2.4
Household Production 34.16 10.84 52.89 24.79 20.40 25.49 98.1 1.0
Household Children 19.94 11.01 31.37 n/a 19.42 16.95 88.4 1.3
Household Adults 0.24 11.23 0.38 0.13 0.19 0.13 7.9 12.6
Non-Household Members 0.74 11.39 1.21 0.38 0.59 0.16 13.6 10.5
Travel for Household Members 2.24 13.15 4.21 0.18 1.83 0.03 44.4 2.1
Travel for Non-Household Members 0.37 13.15 0.69 0.20 0.27 0.00 11.5 5.0
Caring and Helping 23.54 11.26 37.87 0.89 22.30 17.27 89.9 1.2
“The Dollar Value of a Day”, 2003

30. Essential Elements
4. MEDICAL AND REHABILITATION BILLS
a) Bills already incurred
b) Estimated future bills from a Life Care Plan
 Indexed using the Medical Price Index rather than the
general Consumer Price Index
c) Present valuing a Life Care Plan is often a
separate engagement

31. Essential Elements
5. DISCOUNT ALL LOSSES TO PRESENT VALUE
a) Pre-Trial Losses
 Calculate losses prior to Trial Date (past) and compound
with interest to Present Value
-1 Trial Date +1 +2 +3

32. Essential Elements
5. DISCOUNT ALL LOSSES TO PRESENT VALUE
b) Post-Trial Losses
 Calculate losses after Trial Date (future) and discount to
Present Value
-1 Trial Date +1 +2 +3

33. Essential Elements
5. DISCOUNT ALL LOSSES TO PRESENT VALUE
c) Discount Rate
 Using a “risk-free” rate (U.S. Treasury Bonds)
 The “best and safest investments” as per Jones and
Laughlin Steel Corporation v. Howard E. Pfeifer (462
U.S. 523; 1983; US Supreme Court)
 Inflation often removed from the discount rate (and
correspondingly from earnings increases ) under the
“Constant Dollar” method
 “Real” rate of interest thought to be around 2-3%

34. Bring the 5 Essential Elements Together
Wrongful Death Economic Damages Report
Case Information
Plaintiff James Smith "Injury" Date 08/23/2011
Sex Male Age at Injury 41.4
Race White Injury Year Fraction 0.36
Birthdate 03/25/1970 Life Expectancy 38.1
Worklife Expectancy 23.0 Age at End of Life Expectancy 79.5
Retirement Age 64.4 End of Life Date 9/28/2049
End of Worklife Date 8/22/2034 Life Date Fraction 0.46
Worklife Year Fraction 0.36 Valuation Date 04/13/2013
Discount Rate 1.8% Assumed "Trial" Date 04/13/2013
Trial Year Fraction 0.28
Damages Summary
Future Values Present Values
Type of Damage Past Future Past Future
Income Loss 139,551 2,001,670 139,551 1,645,826
Fringe Benefits Loss 62,473 960,200 62,473 785,952
Household Production Loss 13,871 482,172 13,871 331,166
Future Medical Costs 0 0 0 0
Total Damages 215,895 3,444,042 215,895 2,762,944
Grand Total Damages 3,659,937 2,978,838
Rounded 2,979,000

35. Lost Earnings, Fringe Benefits, Household Services and Future Medical Costs
Exhibit A
Fringe Benefits Household Services
Pre-Trial Earnings See Ex. D See Ex. C Total Annual Loss
Pres. Net Net Plaintiff Personal Plaintiff Plaintiff Fringe Fringe Service Bal.
Year Value Earnings Discount Would Have Cons. Earnings Earnings Would Have Did/Will Benefit Benefit Value Service Pres. Value Pres. Val.
Ending Year Growth Rate Earned See Ex. B Loss Pres. Value Earned Earn Loss Pres. Value Loss Pres. Value Total Loss Total Loss Total Loss
12/31/2011 0 3.1% 1.80% 36,894 (7,159) 29,735 29,735 13,319 0 13,319 13,319 3,040 3,040 46,093 46,093 46,093
12/31/2012 0 3.1% 0.00% 105,659 (20,502) 85,157 85,157 38,143 0 38,143 38,143 8,443 8,443 131,743 131,743 177,836
04/13/2013 0 3.1% 1.80% 30,502 (5,842) 24,660 24,660 11,011 0 11,011 11,011 2,388 2,388 38,059 38,059 215,895
Total Pre-Trial 173,054 (33,503) 139,551 139,551 62,473 0 62,473 62,473 13,871 13,871 215,895 215,895
Post-Trial
04/13/2014 1 1.0% 1.80% 112,311 (21,328) 90,983 89,374 40,544 0 40,544 39,827 8,615 8,463 140,142 137,664 353,559
04/13/2015 2 1.0% 1.80% 113,434 (21,541) 91,893 88,672 40,950 0 40,950 39,514 8,701 8,396 141,544 136,582 490,141
04/13/2034 21 1.0% 1.80% 137,040 (37,746) 99,294 68,268 49,471 0 49,471 34,013 10,511 7,227 159,276 109,509 2,775,538
04/13/2035 22 1.0% 1.80% 49,828 (13,724) 36,104 24,384 17,988 0 17,988 12,149 10,618 7,171 64,710 43,704 2,819,242
04/12/2036 23 0.0% 1.80% 0 0 0 0 0 0 0 0 17,538 11,635 17,538 11,635 2,830,877
04/13/2037 24 0.0% 1.80% 0 0 0 0 0 0 0 0 17,714 11,544 17,714 11,544 2,842,421
04/13/2038 25 0.0% 1.80% 0 0 0 0 0 0 0 0 17,889 11,452 17,889 11,452 2,853,874
04/13/2039 26 0.0% 1.80% 0 0 0 0 0 0 0 0 18,065 11,360 18,065 11,360 2,865,234
04/12/2040 27 0.0% 1.80% 0 0 0 0 0 0 0 0 18,240 11,268 18,240 11,268 2,876,502
04/13/2041 28 0.0% 1.80% 0 0 0 0 0 0 0 0 18,428 11,183 18,428 11,183 2,887,684
04/13/2042 29 0.0% 1.80% 0 0 0 0 0 0 0 0 18,615 11,096 18,615 11,096 2,898,781
04/13/2043 30 0.0% 1.80% 0 0 0 0 0 0 0 0 18,802 11,010 18,802 11,010 2,909,790
04/12/2044 31 0.0% 1.80% 0 0 0 0 0 0 0 0 18,989 10,922 18,989 10,922 2,920,713
04/13/2045 32 0.0% 1.80% 0 0 0 0 0 0 0 0 19,176 10,835 19,176 10,835 2,931,548
04/13/2046 33 0.0% 1.80% 0 0 0 0 0 0 0 0 19,364 10,748 19,364 10,748 2,942,295
04/13/2047 34 0.0% 1.80% 0 0 0 0 0 0 0 0 19,562 10,666 19,562 10,666 2,952,961
04/12/2048 35 0.0% 1.80% 0 0 0 0 0 0 0 0 19,761 10,584 19,761 10,584 2,963,545
04/13/2049 36 0.0% 1.80% 0 0 0 0 0 0 0 0 19,960 10,501 19,960 10,501 2,974,046
09/28/2049 37 0.0% 1.80% 0 0 0 0 0 0 0 0 9,273 4,792 9,273 4,792 2,978,838
Total Post-Trial 2,659,834 (658,164) 2,001,670 1,645,826 960,200 0 960,200 785,952 482,172 331,166 3,444,042 2,762,944
Grand Totals 2,832,888 (691,667) 2,141,221 1,785,377 1,022,673 0 1,022,673 848,425 496,043 345,037 3,659,937 2,978,838

36. Personal Consumption
Exhibit B
Earnings
Pres. Net Plaintiff Spouse Total Pct. Of
Year Value Earnings Would Have Will Family Personal Personal
Ending Year Growth Earned Earn Earnings ConsumptionConsumption
12/31/2011 0 3.1% 36,894 27,599 64,493 11.1% (7,159)
12/31/2012 0 3.1% 105,659 79,041 184,700 11.1% (20,502)
04/13/2013 0 1.0% 30,502 22,131 52,633 11.1% (5,842)
04/13/2014 1 1.0% 112,311 79,830 192,141 11.1% (21,328)
04/13/2031 18 1.0% 133,010 94,543 227,553 16.1% (36,636)
04/12/2032 19 1.0% 134,340 95,488 229,828 16.1% (37,002)
04/13/2033 20 1.0% 135,683 96,443 232,126 16.1% (37,372)
04/13/2034 21 1.0% 137,040 97,407 234,447 16.1% (37,746)
04/13/2035 22 1.0% 49,828 35,417 85,245 16.1% (13,724)
04/12/2036 23 1.0% 0 0.0% 0
04/13/2037 24 0.0% 0 0.0% 0
04/13/2038 25 0.0% 0 0.0% 0
04/13/2039 26 0.0% 0 0.0% 0
04/12/2040 27 0.0% 0 0.0% 0
04/13/2041 28 0.0% 0 0.0% 0
04/13/2042 29 0.0% 0 0.0% 0
04/13/2043 30 0.0% 0 0.0% 0
04/12/2044 31 0.0% 0 0.0% 0
04/13/2045 32 0.0% 0 0.0% 0
04/13/2046 33 0.0% 0 0.0% 0
04/13/2047 34 0.0% 0 0.0% 0
04/12/2048 35 0.0% 0 0.0% 0
04/13/2049 36 0.0% 0 0.0% 0
09/28/2049 37 0.0% 0 0.0% 0
Grand Totals 2,832,888 (691,667)

37. Lost Production of Household Services
Exhibit C
Pre-Injury Post-Injury
Year Pres. Hours Total Hours Total Lost Present
Ending Value Year Status Weekly Pay Rate Services Weekly Pay Rate Services Services Value
12/31/2011 0 A 13.8 11.80 3,040 0.0 11.80 0 3,040 3,040
12/31/2012 0 A 13.8 11.80 8,443 0.0 11.80 0 8,443 8,443
04/13/2013 0 A 13.8 11.92 2,388 0.0 11.92 0 2,388 2,388
04/13/2014 1 A 13.8 12.04 8,615 0.0 12.04 0 8,615 8,463
04/13/2031 18 A 13.8 14.26 10,203 0.0 14.26 0 10,203 7,401
04/12/2032 19 A 13.8 14.40 10,303 0.0 14.40 0 10,303 7,341
04/13/2033 20 A 13.8 14.54 10,404 0.0 14.54 0 10,404 7,282
04/13/2034 21 A 13.8 14.69 10,511 0.0 14.69 0 10,511 7,227
04/13/2035 22 A 13.8 14.84 10,618 0.0 14.84 0 10,618 7,171
04/12/2036 23 B 22.5 14.99 17,538 0.0 14.99 0 17,538 11,635
04/13/2037 24 B 22.5 15.14 17,714 0.0 15.14 0 17,714 11,544
04/13/2038 25 B 22.5 15.29 17,889 0.0 15.29 0 17,889 11,452
04/13/2039 26 B 22.5 15.44 18,065 0.0 15.44 0 18,065 11,360
04/12/2040 27 B 22.5 15.59 18,240 0.0 15.59 0 18,240 11,268
04/13/2041 28 B 22.5 15.75 18,428 0.0 15.75 0 18,428 11,183
04/13/2042 29 B 22.5 15.91 18,615 0.0 15.91 0 18,615 11,096
04/13/2043 30 B 22.5 16.07 18,802 0.0 16.07 0 18,802 11,010
04/12/2044 31 B 22.5 16.23 18,989 0.0 16.23 0 18,989 10,922
04/13/2045 32 B 22.5 16.39 19,176 0.0 16.39 0 19,176 10,835
04/13/2046 33 B 22.5 16.55 19,364 0.0 16.55 0 19,364 10,748
04/13/2047 34 B 22.5 16.72 19,562 0.0 16.72 0 19,562 10,666
04/12/2048 35 B 22.5 16.89 19,761 0.0 16.89 0 19,761 10,584
04/13/2049 36 B 22.5 17.06 19,960 0.0 17.06 0 19,960 10,501
09/28/2049 37 B 22.5 17.23 9,273 0.0 17.23 0 9,273 4,792
496,043 0 496,043 345,037