31.   Nachrowi said the authorities were still calculating the value of the state land Seno allegedly appropriated.

32.   Records from the earliest years are scarce and both appraisers said they supplemented sales records with other information to calculate rental value.

33.   The law does not specify how to calculate the value of lost savings or include a mechanism for compensation.

34.   The value added is calculated in various ways, depending on the taxing authority.