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For the Excel version of the Indexes, please see the Index tab in the Cost Elements spreadsheet. Open Cost Elements spreadsheet. This sheet contains the index series and ratio values used to adjust the cost data. Also, the year-by-year index for 1995 to 2008 for each series is provided. Users are advised that they can select other indexes they think may be more appropriate. The formulas are setup such that users can enter another index ratio and the calculations will be automatic.