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[{"$nulls":8},"Contract and Period End","Change","Period","Change","(AOCI Bal.)","Dr (Cr)"]
[{"$nulls":8},"July Soybeans"]
[{"$nulls":8},"  June 30",987,0,0,0,0]
[]
[{"$nulls":8},"August Soybeans"]
[{"$nulls":8},"  June 30",973,0,0,0,0]
[{"$nulls":8},"  July 31",{"v":3422,"d":"3,422"},0,0,0,0]
[]
[{"$nulls":8},"September Soybeans"]
[{"$nulls":8},"  June 30",958,0,0,0,0]
[{"$nulls":8},"  July 31",{"v":3370,"d":"3,370"},0,0,0,0]
[{"$nulls":8},"  August 31",{"v":16931,"d":"16,931"},0,0,0,0]
[]
[{"$nulls":8},"August Soy Oil"]
[{"$nulls":8},"  June 30",0,0,0,0,0]
[{"$nulls":8},"  July 31",0,0,0,0,0]
[]
[{"$nulls":8},"September Soy Oil"]
[{"$nulls":8},"  June 30",{"v":7.06,"d":"7"},0,0,0,0]
[{"$nulls":8},"  July 31",{"v":7.09,"d":"7"},0,0,0,0]
[{"$nulls":8},"  August 31",{"v":7.12,"d":"7"},0,0,0,0]
[]
[{"$nulls":8},"October Soy Oil"]
[{"$nulls":8},"  June 30",{"v":7.17,"d":"7"},0,0,0,0]
[{"$nulls":8},"  July 31",{"v":7.09,"d":"7"},0,0,0,0]
[{"$nulls":8},"  August 31",{"v":7.12,"d":"7"},0,0,0,0]
[{"$nulls":8},"  September 30",{"v":7.2,"d":"7"},0,0,0,0]
[]
[{"$nulls":8},"August Soy Meal"]
[{"$nulls":8},"  June 30",0,0,0,0,0]
[{"$nulls":8},"  July 31",0,0,0,0,0]
[]
[{"$nulls":8},"September Soy Meal"]
[{"$nulls":8},"  June 30",0,0,0,0,0]
[{"$nulls":8},"  July 31",0,0,0,0,0]
[{"$nulls":8},"  August 31",0,0,0,0,0]
[]
[{"$nulls":8},"October Soy Meal"]
[{"$nulls":8},"  June 30",0,0,0,0,0]
[{"$nulls":8},"  July 31",0,0,0,0,0]
[{"$nulls":8},"  August 31",0,0,0,0,0]
[{"$nulls":8}," September 30",0,0,0,0,0]
[{"$nulls":15},"This spreadsheet accompanies \"Introductory Cases on Accounting for Derivative Instruments and"]
[{"$nulls":15},"Hedging Activities \" by Walter Teets and Robert Uhl.  It provides futures values and changes"]
[{"$nulls":15},"in values needed for Account entries in the case \"C.L. Smith and Sons: Accounting for Futures"]
[{"$nulls":15},"Hedging Commodity Purchases and Sales.\"  For an explanation of particular items in this"]
[{"$nulls":15},"spreadsheet, please refer to the case text."]
[]
[{"$nulls":15},"Named areas of the spreadsheet (accessible through F5 key) are \"Instructions,\""]
[{"$nulls":15},"\"Futures_Pricing,\" \"Atlanta_Spot_Prices,\" and \"OCI_Table.\""]
[]
[{"$nulls":15},"Pricing of futures involves many factors not included in this spreadsheet.  Therefore, this"]
[{"$nulls":15},"spreadsheet should not be used as a substitute for consulting with a valuation expert."]
[]
[{"$nulls":15},"Both Walter Teets and Robert Uhl were associated with the U.S.  Securities and Exchange"]
[{"$nulls":15},"Commission during the time the project \"Introductory Cases on Accounting for Derivative"]
[{"$nulls":15},"Instruments and Hedging Activities\" was developed.  The Securities and Exchange"]
[{"$nulls":15},"Commission, as a matter of policy, disclaims responsibility for any private publication"]
[{"$nulls":15},"or statement by any of its employees.  The views expressed herein are those of the"]
[{"$nulls":15},"authors and do not necessarily reflect the views of the Commission or of the authors'"]
[{"$nulls":15},"colleagues upon the staff of the Commission."]