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The second computerized summary showed that the amount of
daily gross receipts of NDV that Mr. Katerelos had recorded in
the gross receipts journals for a minimum of 650 of the 1,440
days throughout the period 1987 through 1990 on which NDV was
open for business was less than the amount of daily gross re-
ceipts of NDV that Mr. Phielix had calculated for each such day
on the basis of the Z reading difference in grand totals.
The second computerized summary further showed that,
throughout the period 1987 through 1990, over 11,400 of the
approximately 140,000 transactions that were entered into the
cash register during that period do not appear on any of the cash
register tapes that Mr. Katerelos saved for those years. That
summary also showed that the total of the various transaction
totals entered into the cash register for those missing transac-
tions during the period that began on January 1, 1987, and that
ended on December 31, 1990, was approximately $199,000.
In order to determine how many hours NDV was open according
to the cash register tape that Mr. Katerelos saved for each of
the days throughout the periods January 1, 1987, through Septem-
ber 14, 1987, and May 30, 1990, through December 31, 1990, during
which the time of day of each transaction was printed on that
tape, Mr. Phielix created a third computerized summary (third
computerized summary). That summary showed for each day during
those periods on which NDV was open for business: (1) The
respective times of the first and last transactions recorded on
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