This increases the amount of clutch slippage, allowing the fan to slow down and decrease cooling. HOW THE FAN CLUTCH WORKS. The clutch consists of a fluid coupling filled with a silicone based oil. In the cutaway view at the left, the area between the teeth on the clutch plates is filled with silicone fluid. An internal valve opens and closes a passage between the main fluid cavity and a fluid reservoir.
The penalty you will have to pay will equal the federal short-term interest rate plus five and one half percentage points (adjusted quarterly), but not less than 7.5%. The underpayment penalty applies if your 2017 withholding and estimated tax payments do not equal: 90% of the tax shown on your 2017 return
As can be seen from the above table, the interest rate that applies to overpayments of tax by individuals (and other noncorporate taxpayers) is the same rate that applies to underpayments of tax. For corporations, the interest rate on overpayments of $10,000 or less is 1 point less than the rate for underpayments, and the interest rate on the portion of the overpayment in excess of $10,000 (i.e., large overpayments) is 2.5 points less than the rate on underpayments.