It also said Citco Fund Services, an independent hedge fund administrator based in the Netherlands, separately calculated the value of Sentry's assets each month.
In the letter, Mr. Whitaker calculated the value of Mrs. Astor's estate at $187,113,721.15.
Interestingly, he calculated the value of these options at $250 million.
Researchers have calculated the value of pi to 1.24 trillion places, six times the number of places recognized now, one researcher said today.
RiskMetrics calculated the value at risk in aggressive growth funds, or what investors could lose in a typically volatile one-week period.
In a "due diligence questionnaire" made available to potential investors in Sentry, Fairfield promised that it calculated the value of Sentry's assets weekly and monthly.
Prof. Yasumasa Kanada and nine others at the Information Technology Center at Tokyo University calculated the value with a Hitachi supercomputer, said a member of the team, Makoto Kudo.
Mr. Bolay listed each building's walking time to work, assuming one minute per street block and three minutes per avenue block, and calculated the value of his travel time according to his salary.
Jonathan Miller of Miller Samuel, an appraiser in New York, calculated the value of Central Park at $528.8 billion or about $627 million an acre, says New York magazine.
Prof. Edward N. Wolff, the New York University economist, calculated the value of both defined-contribution and defined-benefit plans, based on data from the Federal Reserve and the Internal Revenue Service.
Zach Jacobs, 11, of Florham Park, N. J., bought a price guide last year and calculated the value of his hundreds of Pokemon cards: they were supposedly worth more than $2,000.
