Federal Home Loan Mortgage Corporation - Page 53

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          GMC B 1978                7 years,  4 months                                
          GMC C 1978                7 years,  4 months                                
          GMC A 1979                6 years, 10 months                                
          GMC B 1979                6 years, 10 months                                
          GMC C 1979                7 years,  4 months                                
          CMO A-2                   5 years, 11 months                                
          CMO A-3                  17 years,  7 months                                
          CMO C-4                  14 years,  6 months                                
          III. Conclusion                                                             
               Petitioner has proven that the favorable financing                     
          intangible assets have reasonably estimable values and                      
          ascertainable remaining useful lives in accordance with our                 
          findings.  Since other issues in these cases remain unresolved,             
          our conclusions, as stated herein, will be incorporated in a Rule           
          155 computation upon resolution of the remaining issues.                    

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