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Exhibit 12.1                         

 

 

 

                                               NELNET, INC. AND SUBSIDIARIES

                                                 COMPUTATION OF RATIO OF EARNINGS

                                                          TO FIXED CHARGES AND PREFERRED STOCK DIVIDENDS

 

                                                                (dollars in thousands)

 

 

Nine Months Ended September 30,

Year Ended December 31,

 

2008

 

2007

 

2007

 

2006

 

2005

 

2004

 

2003

Income from continuing
     operations before taxes and      minority interest

$

   (1,523

)

26,167

57,145

102,395

279,258

234,397

46,289

Income from equity investments

(14

)

(1,444

)

(1,144

)

(536

)

(1,637

)

(1,220

)

(778

)

Distributions from equity      investments

--

      

747

747

149

625

970

--

      

Interest on uncertain tax positions      included in pre-tax income

 

236

 

(225

)

 

86

 

--

      

 

--

      

 

--

      

 

--

      

Income before fixed charges

(1,301

)

25,245

56,834

102,008

278,246

234,147

45,511

Plus: fixed charges

 

792,489

 

1,113,878

 

1,504,268

 

1,242,802

 

621,309

 

255,660

 

201,211

Earnings (as defined)

$

   791,188

 

1,139,123

 

1,561,102

 

1,344,810

 

899,555

 

489,807

 

246,722

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Interest and amortization expense

$

  791,621

1,112,263

1,502,662

1,241,174

620,111

254,610

200,296

Rent expense (interest portion)

1,104

1,390

1,692

1,628

1,198

 

1,050

915

Interest included in interest
     expense not related to third
     party indebtedness

 

(236

)

 

225

 

(86

)

 

--

      

 

--

      

 

--

      

 

--

      

Total fixed charges

$

   792,489

 

1,113,878

 

1,504,268

 

1,242,802

 

621,309

 

255,660

 

201,211

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

“Earnings” divided by fixed
     charges

 

1.00

 

1.02

 

1.04

 

1.08

 

1.45

 

1.92

 

1.23