11.   Labor leaders and the government are also at odds over how to calculate pension payments for employees.

12.   Last year, when subsidy payments were calculated on the basis of wheat prices, and prices were high, the government was not obliged to make wheat payments.

13.   Most controversial is a provision that changes the interest rate used to calculate lump sum payments from defined-benefit plans.

14.   One tactic in the grain sector has been to steadily lower the target price it uses as the baseline for calculating support payments.

15.   Previously, the ads included the acquisition fee when calculating monthly payments, the suits allege.

16.   Specifically it changes the interest rate assumption employers make when they calculate lump-sum payments for traditional defined benefit pension plans.

17.   The cost of leasing these models also would double, dealers said, because monthly lease payments are calculated on sticker prices that include import duties.

18.   The payments are calculated on the value of the company after it became a for-profit entity.

19.   The premiums could increase more than originally expected, however, if Congress accepts a proposal to restructure the way payments are calculated.

20.   The program also can be used to calculate loan payments and produce amortization tables.