Normally ICF programs 19 and 24 (MSOM ICFT2
            019.001 and MSOM ICFT2 024.001) can be used to index earnings, even when it cannot compute the correct PIA. In some
            cases manual indexing may be desirable. For example, a beneficiary may ask to see
            how earnings are indexed on their record. When it is necessary to index earnings manually
            use the charts in the following section. Determine the applicable eligibility year
            and use the chart for that year. Round indexed earnings to the nearest cent by dropping
            everything after the third decimal. If the third decimal is 5 or more round up. If
            the third decimal is 4 or less round down. For example, an amount of 3,457.765 is
            rounded to 3,457.77 while 3,457.764 is rounded to 3,457.76.