This government document is issued by Division of Financial Institutions for use in West Virginia
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https://www.google.com/url?client=internal-element-cse&cx=007317577438028001491:f6yu4pfgxvq&q=https://dfi.wv.gov/banking/applications/Bank/Documents/Tangible_Net_Benefit_Worksheet_2002.pdf&sa=U&ved=2ahUKEwim0sbs8O2MAxXLLPsDHc5bO204FBAWegQIChAB&usg=AOvVaw0KXJ8kfvg0FN6dvxlY4HmJ