  Fiscal year-end balances of the Individual Indian Money System (a part of the
Indian Trust) were constructed from data related to money collected in the
system and disbursed by the system from 1887 to 2007. The data set of fiscal
year accounting information had a high proportion of missing values, and much
of the available data did not satisfy basic accounting relationships. Instead
of just calculating a single estimate and arguing to the Court that the
assumptions needed for the computation were reasonable, a distribution of
calculated balances was developed using multiple imputation and time series
models. These provided information to assess the uncertainty of the estimate
due to missing and questionable data.
