“One of the keys in stopping this offense lies in having as much carryover as possible from your basic reads and schemes.”

“As a result, a lower lamb crop should result in 2004 but extra hoggets should be available in the first quarter arising from the carryover.”

“Fields affected by carryover may take on an uneven appearance with a series of stunted plants followed by healthy plants, intermittently.”

“Even though the Fund may realize current year capital gains, such gains may be offset, in whole or in part, by the Fund's capital loss carryovers from prior years.”