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.TUH 15 '94 16:..7,4 PARKER POE ADAHS 91'9:9Z.8 0564 P.5 Taxpayer Exhibits P-1 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." 7. Taxpayer Exhibits Q through W - Exhibit B - Pre-hearing Order. 9. Taxpayer Exhibits W1 through W6 as designated.at the hearing - Comparisons, charts, etc. Illustrative only. Taxpayer Exhibits X, Y and Z - Exhibit 8 - Pre-hearin~ Order. ii. Taxpayer Exhibits EB and CC - Exhibit B - Pre-hearing Order. 12. Taxpayer ExhibitDD1, pages 1-5, DP2, and DP3, pages 1-3 - Emplo!n~ent contracts. 13. Taxpayer Exhibit EE - Asset listings. 14. Taxpayer Exhibit FF - ~etter from Mr. Machen to Mr. Shea, dated 20 March I991. 16. Taxpayer Exhibit GG - Transcript of the deposition of Terry Rowland, taken 24 March 1994. 17. Taxpayer Exhibit}IH - Transcript of the deposition of william P. FerriEs, taken 24 March 1994. Taxpayer Exhibit JJ - Excerpt from the 1983 Cabarrus County Schedule of Values, Standards, and Rules, setting forth i~roveme~t use codes and base rates. I9. Taxpayer Exhibit KK - Ex~erLot: from the 1991 Cabarrus County Schedule of Values, Standards, and Rules, setting forth improvement use codes and base rates. 20. Taxpayer Exhibit fL - Schedule of actual costs. Admitted for impea~nt Admitted for illustrative 21. Taxpayer Exhibit MM - Spreadsheet. ~urposes only. 22.' Taxpayer ExhibitNN - Spreadsheet. ~urposes only. expert in ~he a[:praisal of business personal prol~erty and real ~roperty. .- -4- F_.Io