Use, in a water-blown rigid polyurethane or urethane-modified polyisocyanurate foam, of a polyalkyleneoxydiol having an OH value of 100 to 600 mg KOHg, where the diol represents from 0. Then, the workstation is used to generate a 3D distance scale matrix using the repositioned simulated image, and to measure and display distances between selected pixels on a surface of the real image using 2D distances on the 2D pixelized image of the object and the 3D distance scale matrix. The data reduction circuit also enables the microscopic material to be analyzed and recorded with better adaptability to current computer storage systems. For use with merchant sailor taxpayers, the system includes a ship location table with city rate codes for each day of a tax year for a plurality of ships and means for inputting names of ships on which a taxpayer has worked with starting and ending dates for work on each of the ships.