Understand Original Issue Discount (OID)

An original issue discount (OID) is the discount in price from a bond's face value at the time a bond or other debt instrument is first issued.

Set Up a Security

When you set up a security, you can identify whether a bond is eligible for OID by setting the OID Indicator option (tag 218) to Yes or No. The security's prospectus determines OID eligibility. For more information, see About Fixed Income Flag Fields.

Set Up Amortization & Accretion Rules

If the security is OID eligible and the entity’s amortization method elects to recognize OID, then the system calculates OID amortization and posts it for discount lots. In the Amortization & Accretion Rules panel, you can set the Recognize OID option (tag 9197) to a value of Yes, No, or Constant Yield Differential. For a detailed description of these options, see Amortization & Accretion Rules Panel Options.

On this page

How Eagle Accounting Calculates Original Issue Discount

First Eagle Accounting calculates the security's OID yield curve by discounting the expected cash flows back to the issue price.

Then Eagle Accounting calculates the Adjusted Issue Price (AIP). The AIP represents the original issue price plus any OID income accreted up to that point in time. The system uses the AIP as a starting point for OID amortization recognition. The system recognizes OID income from the AIP to the redemption/maturity value, while it recognizes market amortization for an OID security from the purchase price to the AIP.

The OID curve uses a straight-line calculation from period to period (no scalloping).

The AIP calculation uses the coupon rate at issuance in order to project cash flows for all security types except Step Bonds. For Step Bonds, it uses all known coupon rates to project cash flows.

The AIP represents the starting point for OID income recognition. However, depending on the amortization method specified by the amortization rule, the actual recognition of income varies.

OID Example

Consider the following example:

Issue Date: 2/1/2018

Issue Price: 75

Maturity Date: 1/1/2020

Coupon Type: Monthly

Coupon: 5%

Units: 1,000,000.00

Settle Date: 2/18/2019

Adjusted Issue Price: 87.46946976

OID to amortize: $125,305.30

In the following table, notice that even though each method starts at the same AIP and ends with the same “OID to amortize.” that the amortization calculated differs based on the method used.

Earned Thru Date	Oid Ltd Local - CY2	Oid Ltd Local - CY1	Oid Ltd Local - LY2	Oid Ltd Local - LY1
2/18/2019	434.21	365.66	396.38	368.47
2/19/2019	868.41	731.61	792.76	736.95
2/20/2019	1,302.62	1,097.85	1,189.14	1,105.43
2/21/2019	1,736.83	1,464.39	1,585.52	1,473.90
2/22/2019	2,171.04	1,831.21	1,981.91	1,842.38
2/23/2019	2,605.25	2,198.33	2,378.29	2,210.85
2/24/2019	3,039.46	2,565.73	2,774.67	2,579.33
2/25/2019	3,473.67	2,933.43	3,171.05	2,947.80
2/26/2019	3,907.87	3,301.42	3,567.43	3,316.28
2/27/2019	4,342.08	3,669.70	3,963.81	3,684.76
2/28/2019	4,776.29	4,776.29	4,360.20	4,790.18
3/1/2019	5,135.60	5,143.34	4,720.67	5,161.43
3/2/2019	5,494.92	5,510.68	5,081.15	5,532.69
3/3/2019	5,854.24	5,878.32	5,441.63	5,903.94
3/4/2019	6,213.56	6,246.24	5,802.10	6,275.20
3/5/2019	6,572.87	6,614.46	6,162.58	6,646.45
3/6/2019	6,932.19	6,982.97	6,523.06	7,017.70
3/7/2019	7,291.51	7,351.77	6,883.54	7,388.96
3/8/2019	7,650.83	7,720.86	7,244.01	7,760.21
3/9/2019	8,010.14	8,090.24	7,604.49	8,131.47
3/10/2019	8,369.46	8,459.92	7,964.97	8,502.72
3/11/2019	8,728.78	8,829.89	8,325.44	8,873.98
3/12/2019	9,088.09	9,200.15	8,685.92	9,245.23
3/13/2019	9,447.41	9,570.71	9,046.40	9,616.49
3/14/2019	9,806.73	9,941.55	9,406.87	9,987.74
3/15/2019	10,166.05	10,312.70	9,767.35	10,358.99
3/16/2019	10,525.36	10,684.13	10,127.83	10,730.25
3/17/2019	10,884.68	11,055.86	10,488.30	11,101.50
3/18/2019	11,244.00	11,427.88	10,848.78	11,472.76
3/19/2019	11,603.31	11,800.20	11,209.26	11,844.01
3/20/2019	11,962.63	12,172.81	11,569.73	12,215.27
3/21/2019	12,321.95	12,545.71	11,930.21	12,586.52
3/22/2019	12,681.27	12,918.91	12,290.69	12,957.78
3/23/2019	13,040.58	13,292.40	12,651.17	13,329.03
3/24/2019	13,399.90	13,666.19	13,011.64	13,700.28
3/25/2019	13,759.22	14,040.28	13,372.12	14,071.54
3/26/2019	14,118.54	14,414.65	13,732.60	14,442.79
3/27/2019	14,477.85	14,789.33	14,093.07	14,814.05
3/28/2019	14,837.17	15,164.30	14,453.55	15,185.30
3/29/2019	15,196.49	15,539.56	14,814.03	15,556.56
3/30/2019	15,555.80	15,915.12	15,174.50	15,927.81
3/31/2019	15,915.12	15,915.12	15,534.98	15,927.81
4/1/2019	16,292.87	16,288.58	15,913.97	16,305.52
4/2/2019	16,670.63	16,662.33	16,292.96	16,683.24
4/3/2019	17,048.39	17,036.38	16,671.96	17,060.95
4/4/2019	17,426.14	17,410.72	17,050.95	17,438.67
4/5/2019	17,803.90	17,785.36	17,429.95	17,816.38
4/6/2019	18,181.65	18,160.30	17,808.94	18,194.10
4/7/2019	18,559.41	18,535.53	18,187.93	18,571.81
4/8/2019	18,937.17	18,911.05	18,566.93	18,949.53
4/9/2019	19,314.92	19,286.88	18,945.92	19,327.24
4/10/2019	19,692.68	19,662.99	19,324.91	19,704.96
4/11/2019	20,070.43	20,039.41	19,703.91	20,082.67
4/12/2019	20,448.19	20,416.12	20,082.90	20,460.39
4/13/2019	20,825.95	20,793.13	20,461.89	20,838.10
4/14/2019	21,203.70	21,170.43	20,840.89	21,215.81
4/15/2019	21,581.46	21,548.03	21,219.88	21,593.53
4/16/2019	21,959.22	21,925.93	21,598.87	21,971.24
4/17/2019	22,336.97	22,304.13	21,977.87	22,348.96
4/18/2019	22,714.73	22,682.62	22,356.86	22,726.67
4/19/2019	23,092.48	23,061.41	22,735.86	23,104.39
4/20/2019	23,470.24	23,440.50	23,114.85	23,482.10
4/21/2019	23,848.00	23,819.89	23,493.84	23,859.82
4/22/2019	24,225.75	24,199.57	23,872.84	24,237.53
4/23/2019	24,603.51	24,579.55	24,251.83	24,615.25
4/24/2019	24,981.26	24,959.83	24,630.82	24,992.96
4/25/2019	25,359.02	25,340.41	25,009.82	25,370.68
4/26/2019	25,736.78	25,721.29	25,388.81	25,748.39
4/27/2019	26,114.53	26,102.47	25,767.80	26,126.11
4/28/2019	26,492.29	26,483.95	26,146.80	26,503.82
4/29/2019	26,870.05	26,865.73	26,525.79	26,881.54
4/30/2019	27,247.80	27,247.80	26,904.78	27,259.25
5/1/2019	27,619.73	27,627.78	27,277.95	27,643.54
5/2/2019	27,991.66	28,008.05	27,651.12	28,027.82
5/3/2019	28,363.60	28,388.63	28,024.28	28,412.11
5/4/2019	28,735.53	28,769.50	28,397.45	28,796.40
5/5/2019	29,107.46	29,150.68	28,770.62	29,180.69
5/6/2019	29,479.39	29,532.15	29,143.79	29,564.97
5/7/2019	29,851.33	29,913.92	29,516.96	29,949.26
5/8/2019	30,223.26	30,296.00	29,890.13	30,333.55
5/9/2019	30,595.19	30,678.37	30,263.30	30,717.84
5/10/2019	30,967.12	31,061.04	30,636.47	31,102.12
5/11/2019	31,339.06	31,444.01	31,009.64	31,486.41
5/12/2019	31,710.99	31,827.28	31,382.80	31,870.70
5/13/2019	32,082.92	32,210.85	31,755.97	32,254.99
5/14/2019	32,454.85	32,594.73	32,129.14	32,639.27
5/15/2019	32,826.78	32,978.90	32,502.31	33,023.56
5/16/2019	33,198.72	33,363.37	32,875.48	33,407.85
5/17/2019	33,570.65	33,748.15	33,248.65	33,792.14
5/18/2019	33,942.58	34,133.23	33,621.82	34,176.42
5/19/2019	34,314.51	34,518.60	33,994.99	34,560.71
5/20/2019	34,686.45	34,904.28	34,368.16	34,945.00
5/21/2019	35,058.38	35,290.26	34,741.32	35,329.29
5/22/2019	35,430.31	35,676.55	35,114.49	35,713.57
5/23/2019	35,802.24	36,063.13	35,487.66	36,097.86
5/24/2019	36,174.18	36,450.02	35,860.83	36,482.15
5/25/2019	36,546.11	36,837.21	36,234.00	36,866.44
5/26/2019	36,918.04	37,224.70	36,607.17	37,250.72
5/27/2019	37,289.97	37,612.50	36,980.34	37,635.01
5/28/2019	37,661.91	38,000.60	37,353.51	38,019.30
5/29/2019	38,033.84	38,389.00	37,726.67	38,403.59
5/30/2019	38,405.77	38,777.70	38,099.84	38,787.87
5/31/2019	38,777.70	38,777.70	38,473.01	38,787.87
6/1/2019	39,168.72	39,164.31	38,865.35	39,178.84
6/2/2019	39,559.74	39,551.22	39,257.68	39,569.82
6/3/2019	39,950.75	39,938.44	39,650.02	39,960.79
6/4/2019	40,341.77	40,325.96	40,042.36	40,351.77
6/5/2019	40,732.79	40,713.78	40,434.70	40,742.74
6/6/2019	41,123.81	41,101.91	40,827.03	41,133.72
6/7/2019	41,514.83	41,490.33	41,219.37	41,524.69
6/8/2019	41,905.85	41,879.07	41,611.71	41,915.67
6/9/2019	42,296.87	42,268.10	42,004.05	42,306.64
6/10/2019	42,687.89	42,657.44	42,396.38	42,697.61
6/11/2019	43,078.90	43,047.08	42,788.72	43,088.59
6/12/2019	43,469.92	43,437.03	43,181.06	43,479.56
6/13/2019	43,860.94	43,827.28	43,573.40	43,870.54
6/14/2019	44,251.96	44,217.83	43,965.73	44,261.51
6/15/2019	44,642.98	44,608.69	44,358.07	44,652.49
6/16/2019	45,034.00	44,999.86	44,750.41	45,043.46
6/17/2019	45,425.02	45,391.33	45,142.75	45,434.44
6/18/2019	45,816.04	45,783.10	45,535.08	45,825.41
6/19/2019	46,207.05	46,175.18	45,927.42	46,216.39
6/20/2019	46,598.07	46,567.57	46,319.76	46,607.36
6/21/2019	46,989.09	46,960.26	46,712.10	46,998.34
6/22/2019	47,380.11	47,353.26	47,104.43	47,389.31
6/23/2019	47,771.13	47,746.56	47,496.77	47,780.29
6/24/2019	48,162.15	48,140.17	47,889.11	48,171.26
6/25/2019	48,553.17	48,534.08	48,281.45	48,562.24
6/26/2019	48,944.19	48,928.30	48,673.78	48,953.21
6/27/2019	49,335.20	49,322.83	49,066.12	49,344.19
6/28/2019	49,726.22	49,717.67	49,458.46	49,735.16
6/29/2019	50,117.24	50,112.81	49,850.80	50,126.13
6/30/2019	50,508.26	50,508.26	50,243.13	50,517.11
7/1/2019	50,893.25	50,901.62	50,629.44	50,914.89
7/2/2019	51,278.24	51,295.28	51,015.74	51,312.66
7/3/2019	51,663.23	51,689.26	51,402.05	51,710.44
7/4/2019	52,048.22	52,083.54	51,788.36	52,108.22
7/5/2019	52,433.21	52,478.12	52,174.67	52,506.00
7/6/2019	52,818.20	52,873.01	52,560.97	52,903.78
7/7/2019	53,203.19	53,268.21	52,947.28	53,301.56
7/8/2019	53,588.18	53,663.72	53,333.59	53,699.33
7/9/2019	53,973.17	54,059.54	53,719.90	54,097.11
7/10/2019	54,358.16	54,455.66	54,106.21	54,494.89
7/11/2019	54,743.15	54,852.09	54,492.51	54,892.67
7/12/2019	55,128.15	55,248.82	54,878.82	55,290.45
7/13/2019	55,513.14	55,645.87	55,265.13	55,688.22
7/14/2019	55,898.13	56,043.23	55,651.44	56,086.00
7/15/2019	56,283.12	56,440.89	56,037.74	56,483.78
7/16/2019	56,668.11	56,838.86	56,424.05	56,881.56
7/17/2019	57,053.10	57,237.14	56,810.36	57,279.34
7/18/2019	57,438.09	57,635.73	57,196.67	57,677.12
7/19/2019	57,823.08	58,034.63	57,582.98	58,074.89
7/20/2019	58,208.07	58,433.84	57,969.28	58,472.67
7/21/2019	58,593.06	58,833.35	58,355.59	58,870.45
7/22/2019	58,978.05	59,233.18	58,741.90	59,268.23
7/23/2019	59,363.04	59,633.32	59,128.21	59,666.01
7/24/2019	59,748.03	60,033.76	59,514.51	60,063.79
7/25/2019	60,133.02	60,434.52	59,900.82	60,461.56
7/26/2019	60,518.02	60,835.59	60,287.13	60,859.34
7/27/2019	60,903.01	61,236.97	60,673.44	61,257.12
7/28/2019	61,288.00	61,638.66	61,059.75	61,654.90
7/29/2019	61,672.99	62,040.66	61,446.05	62,052.68
7/30/2019	62,057.98	62,442.97	61,832.36	62,450.46
7/31/2019	62,442.97	62,442.97	62,218.67	62,450.46
8/1/2019	62,834.66	62,843.19	62,611.72	62,855.16
8/2/2019	63,226.35	63,243.73	63,004.77	63,259.86
8/3/2019	63,618.04	63,644.58	63,397.82	63,664.56
8/4/2019	64,009.73	64,045.73	63,790.87	64,069.26
8/5/2019	64,401.42	64,447.20	64,183.92	64,473.96
8/6/2019	64,793.11	64,848.98	64,576.97	64,878.66
8/7/2019	65,184.80	65,251.07	64,970.02	65,283.36
8/8/2019	65,576.49	65,653.47	65,363.07	65,688.06
8/9/2019	65,968.18	66,056.18	65,756.11	66,092.76
8/10/2019	66,359.87	66,459.20	66,149.16	66,497.46
8/11/2019	66,751.57	66,862.54	66,542.21	66,902.16
8/12/2019	67,143.26	67,266.19	66,935.26	67,306.86
8/13/2019	67,534.95	67,670.14	67,328.31	67,711.56
8/14/2019	67,926.64	68,074.42	67,721.36	68,116.26
8/15/2019	68,318.33	68,479.00	68,114.41	68,520.96
8/16/2019	68,710.02	68,883.90	68,507.46	68,925.66
8/17/2019	69,101.71	69,289.11	68,900.51	69,330.36
8/18/2019	69,493.40	69,694.63	69,293.56	69,735.06
8/19/2019	69,885.09	70,100.46	69,686.61	70,139.76
8/20/2019	70,276.78	70,506.61	70,079.66	70,544.46
8/21/2019	70,668.47	70,913.08	70,472.71	70,949.16
8/22/2019	71,060.16	71,319.85	70,865.76	71,353.86
8/23/2019	71,451.85	71,726.94	71,258.81	71,758.56
8/24/2019	71,843.54	72,134.35	71,651.86	72,163.26
8/25/2019	72,235.23	72,542.07	72,044.91	72,567.96
8/26/2019	72,626.93	72,950.10	72,437.96	72,972.66
8/27/2019	73,018.62	73,358.45	72,831.01	73,377.36
8/28/2019	73,410.31	73,767.11	73,224.06	73,782.06
8/29/2019	73,802.00	74,176.09	73,617.11	74,186.76
8/30/2019	74,193.69	74,585.38	74,010.16	74,591.46
8/31/2019	74,585.38	74,585.38	74,403.21	74,591.46
9/1/2019	74,997.17	74,992.59	74,816.45	75,003.20
9/2/2019	75,408.96	75,400.11	75,229.69	75,414.94
9/3/2019	75,820.75	75,807.95	75,642.93	75,826.69
9/4/2019	76,232.54	76,216.11	76,056.17	76,238.43
9/5/2019	76,644.33	76,624.58	76,469.41	76,650.17
9/6/2019	77,056.12	77,033.36	76,882.65	77,061.91
9/7/2019	77,467.91	77,442.46	77,295.88	77,473.66
9/8/2019	77,879.70	77,851.87	77,709.12	77,885.40
9/9/2019	78,291.50	78,261.60	78,122.36	78,297.14
9/10/2019	78,703.29	78,671.65	78,535.60	78,708.88
9/11/2019	79,115.08	79,082.01	78,948.84	79,120.63
9/12/2019	79,526.87	79,492.68	79,362.08	79,532.37
9/13/2019	79,938.66	79,903.68	79,775.32	79,944.11
9/14/2019	80,350.45	80,314.99	80,188.56	80,355.85
9/15/2019	80,762.24	80,726.61	80,601.80	80,767.60
9/16/2019	81,174.03	81,138.55	81,015.04	81,179.34
9/17/2019	81,585.82	81,550.81	81,428.28	81,591.08
9/18/2019	81,997.61	81,963.39	81,841.52	82,002.82
9/19/2019	82,409.40	82,376.28	82,254.76	82,414.57
9/20/2019	82,821.20	82,789.49	82,668.00	82,826.31
9/21/2019	83,232.99	83,203.02	83,081.24	83,238.05
9/22/2019	83,644.78	83,616.87	83,494.48	83,649.79
9/23/2019	84,056.57	84,031.03	83,907.72	84,061.54
9/24/2019	84,468.36	84,445.52	84,320.96	84,473.28
9/25/2019	84,880.15	84,860.32	84,734.20	84,885.02
9/26/2019	85,291.94	85,275.44	85,147.44	85,296.76
9/27/2019	85,703.73	85,690.88	85,560.68	85,708.51
9/28/2019	86,115.52	86,106.63	85,973.92	86,120.25
9/29/2019	86,527.31	86,522.71	86,387.16	86,531.99
9/30/2019	86,939.10	86,939.10	86,800.40	86,943.73
10/1/2019	87,344.54	87,353.42	87,207.29	87,362.64
10/2/2019	87,749.98	87,768.05	87,614.17	87,781.54
10/3/2019	88,155.43	88,183.01	88,021.06	88,200.45
10/4/2019	88,560.87	88,598.28	88,427.95	88,619.36
10/5/2019	88,966.31	89,013.87	88,834.84	89,038.26
10/6/2019	89,371.75	89,429.78	89,241.73	89,457.17
10/7/2019	89,777.20	89,846.01	89,648.62	89,876.08
10/8/2019	90,182.64	90,262.56	90,055.51	90,294.99
10/9/2019	90,588.08	90,679.43	90,462.39	90,713.89
10/10/2019	90,993.52	91,096.62	90,869.28	91,132.80
10/11/2019	91,398.97	91,514.13	91,276.17	91,551.71
10/12/2019	91,804.41	91,931.96	91,683.06	91,970.62
10/13/2019	92,209.85	92,350.11	92,089.95	92,389.52
10/14/2019	92,615.29	92,768.57	92,496.84	92,808.43
10/15/2019	93,020.74	93,187.36	92,903.73	93,227.34
10/16/2019	93,426.18	93,606.48	93,310.61	93,646.25
10/17/2019	93,831.62	94,025.91	93,717.50	94,065.15
10/18/2019	94,237.06	94,445.66	94,124.39	94,484.06
10/19/2019	94,642.51	94,865.73	94,531.28	94,902.97
10/20/2019	95,047.95	95,286.13	94,938.17	95,321.88
10/21/2019	95,453.39	95,706.85	95,345.06	95,740.78
10/22/2019	95,858.83	96,127.89	95,751.95	96,159.69
10/23/2019	96,264.28	96,549.25	96,158.83	96,578.60
10/24/2019	96,669.72	96,970.93	96,565.72	96,997.51
10/25/2019	97,075.16	97,392.94	96,972.61	97,416.41
10/26/2019	97,480.60	97,815.27	97,379.50	97,835.32
10/27/2019	97,886.05	98,237.92	97,786.39	98,254.23
10/28/2019	98,291.49	98,660.90	98,193.28	98,673.14
10/29/2019	98,696.93	99,084.20	98,600.17	99,092.04
10/30/2019	99,102.37	99,507.82	99,007.05	99,510.95
10/31/2019	99,507.82	99,507.82	99,413.94	99,510.95
11/1/2019	99,934.07	99,929.37	99,841.73	99,937.14
11/2/2019	100,360.31	100,351.24	100,269.52	100,363.34
11/3/2019	100,786.56	100,773.43	100,697.31	100,789.54
11/4/2019	101,212.81	101,195.95	101,125.09	101,215.74
11/5/2019	101,639.06	101,618.79	101,552.88	101,641.93
11/6/2019	102,065.31	102,041.95	101,980.67	102,068.13
11/7/2019	102,491.56	102,465.43	102,408.46	102,494.33
11/8/2019	102,917.81	102,889.24	102,836.25	102,920.52
11/9/2019	103,344.05	103,313.38	103,264.04	103,346.72
11/10/2019	103,770.30	103,737.83	103,691.83	103,772.92
11/11/2019	104,196.55	104,162.61	104,119.62	104,199.11
11/12/2019	104,622.80	104,587.72	104,547.41	104,625.31
11/13/2019	105,049.05	105,013.15	104,975.20	105,051.51
11/14/2019	105,475.30	105,438.90	105,402.99	105,477.71
11/15/2019	105,901.54	105,864.98	105,830.78	105,903.90
11/16/2019	106,327.79	106,291.38	106,258.57	106,330.10
11/17/2019	106,754.04	106,718.11	106,686.36	106,756.30
11/18/2019	107,180.29	107,145.17	107,114.15	107,182.49
11/19/2019	107,606.54	107,572.55	107,541.93	107,608.69
11/20/2019	108,032.79	108,000.25	107,969.72	108,034.89
11/21/2019	108,459.04	108,428.29	108,397.51	108,461.09
11/22/2019	108,885.28	108,856.64	108,825.30	108,887.28
11/23/2019	109,311.53	109,285.33	109,253.09	109,313.48
11/24/2019	109,737.78	109,714.34	109,680.88	109,739.68
11/25/2019	110,164.03	110,143.68	110,108.67	110,165.87
11/26/2019	110,590.28	110,573.34	110,536.46	110,592.07
11/27/2019	111,016.53	111,003.33	110,964.25	111,018.27
11/28/2019	111,442.77	111,433.65	111,392.04	111,444.46
11/29/2019	111,869.02	111,864.30	111,819.83	111,870.66
11/30/2019	112,295.27	112,295.27	112,247.62	112,296.86
12/1/2019	112,714.94	112,724.17	112,668.83	112,730.47
12/2/2019	113,134.62	113,153.40	113,090.05	113,164.08
12/3/2019	113,554.30	113,582.96	113,511.26	113,597.70
12/4/2019	113,973.98	114,012.85	113,932.48	114,031.31
12/5/2019	114,393.65	114,443.06	114,353.69	114,464.92
12/6/2019	114,813.33	114,873.60	114,774.91	114,898.54
12/7/2019	115,233.01	115,304.47	115,196.12	115,332.15
12/8/2019	115,652.69	115,735.66	115,617.34	115,765.77
12/9/2019	116,072.36	116,167.18	116,038.55	116,199.38
12/10/2019	116,492.04	116,599.04	116,459.76	116,632.99
12/11/2019	116,911.72	117,031.22	116,880.98	117,066.61
12/12/2019	117,331.39	117,463.72	117,302.19	117,500.22
12/13/2019	117,751.07	117,896.56	117,723.41	117,933.83
12/14/2019	118,170.75	118,329.73	118,144.62	118,367.45
12/15/2019	118,590.43	118,763.22	118,565.84	118,801.06
12/16/2019	119,010.10	119,197.04	118,987.05	119,234.67
12/17/2019	119,429.78	119,631.20	119,408.27	119,668.29
12/18/2019	119,849.46	120,065.68	119,829.48	120,101.90
12/19/2019	120,269.14	120,500.49	120,250.70	120,535.51
12/20/2019	120,688.81	120,935.64	120,671.91	120,969.13
12/21/2019	121,108.49	121,371.11	121,093.13	121,402.74
12/22/2019	121,528.17	121,806.91	121,514.34	121,836.35
12/23/2019	121,947.84	122,243.05	121,935.56	122,269.97
12/24/2019	122,367.52	122,679.51	122,356.77	122,703.58
12/25/2019	122,787.20	123,116.31	122,777.99	123,137.19
12/26/2019	123,206.88	123,553.44	123,199.20	123,570.81
12/27/2019	123,626.55	123,990.90	123,620.41	124,004.42
12/28/2019	124,046.23	124,428.69	124,041.63	124,438.03
12/29/2019	124,465.91	124,866.81	124,462.84	124,871.65
12/30/2019	124,885.59	125,305.26	124,884.06	125,305.26
12/31/2019	125,305.30	125,305.30	125,305.30	125,305.30